Section 980(b) in Police Regulations, Bengal , 1943
(b)Hand-books shall be entered up in the Reserve office at the time issues are made. The actual writing of the hand-books may be delegated to a Sergeant, Sub-Inspector or Assistant Sub-Inspector in the Reserve office, but the entries must be checked against the issue forms by the Armed Inspector. In the left-hand column of the hand-book shall be noted the number and date of the issue form in which the issue is authorised, e.g., I.F. No. 7, dated 14th February, 1927.
