Section 1280(d) in Police Regulations, Bengal , 1943
(d)Articles entered in Part II shall be condemned by the Superintendent as they become unserviceable and shall either be sold by public auction in the presence of a responsible officer or if sale is not possible, Shall be destroyed in his presence. If articles are sold, the proceeds shall be credited to the treasury and the number and date of the treasury chalan entered in the appropriate column of the stock book.