Section 324(a) in Police Regulations, Bengal , 1943
(a)Section 61 read with section 167 of the Code of Criminal Procedure, requires that an accused shall be sent forthwith to the nearest Magistrate, together with a copy of the entries, in the case diary, if the enquiry be not completed within 24 hours of his arrest: but in no case shall the accused remain in police custody longer than under all the circumstances of the case is reasonable.