Section 169(d) in Police Regulations, Calcutta, 1968
(d)The Divisional. Deputy Commissioner shall forward the statistics for his division arid the reports of his Subdivisipnal Assistant Commissioners with his comments on them to the Deputy Commissioner, Detective. Department. The Officer-in-charge of the Central Malkhana shall then prepare a return for the whole of Calcutta, under the supervision of the Deputy Commissioner, Detective Department, who shall submit it to the Commissioner.