Section 723(b) in Police Regulations, Bengal , 1943
(b)When soldiers, either British or Indian, are sent under military escort from one station to other to stand trial on a criminal charge, they will travel like any other party of soldiers on duty, under a warrant furnished by the military authorities, the charge being met from the1 military estimates. Where a soldier is conducted by a police escort, the charge will be civil; the warrant issued in such cases should include the accused as he is a soldier proceeding to a certain place under the orders of his military superior, and is therefore, on duty.
