Section 254(b) in Police Regulations, Bengal , 1943
(b)A separate register in Bengal Form No. 403 (Q), (B.P. Form No. 34) shall be maintained for all occurrences of collision, breakdown and running down in which a motor vehicle is concerned. The form is printed in duplicate in bound books, the upper foil being perforated. As soon as an incident of this nature occurs, an entry shall be made in this form and an enquiry started. When the enquiry is complete, the perforated copy shall be sent through the Circle Inspector to the Superintendent. If, as a result of this enquiry, the Superintendent considers that a cognizable case under the Indian Penal Code has been made out, he will order the usual First Information Report and case diaries to be utilised, but this form will be attached so that it may serve as a brief for the prosecution. If, on the other hand, the Superintendent considers that the enquiry discloses an offence under the Motor Vehicle Act, 1939, or the rules framed thereunder or other minor Acts, then this form together with a report in B.P. Form No. 35 shall be submitted by the investigating officer to the Magistrate. In a case in which no prosecution is considered necessary, the perforated copy of the form shall be returned by the Superintendent to the police-station to be filed with the counterfoil. In a case in which a prosecution is ordered, this form shall be submitted eventually to the Superintendent together with the final memorandum and he shall after perusal pass orders, if necessary, and return it with the police-station copy of the final memorandum.