Section 526(h) in Police Regulations, Bengal , 1943
(h)A separate register for red ink entries of pending items, of malkhana register shall be maintained and at the end of each year only the pending items of that particular year shall be entered in it below the entries of the previous year. As soon as a property is disposed of, the pending item shall be struck off from the pending register, as well as from the original register. The Court Inspector at Sadar and the Circle Inspector at the subdivision shall certify that all outstanding entries have been correctly entered in the pending register and the disposed of items struck off. For arms, ammunition, etc., (see Appendix XIV).