Section 409(f) in Police Regulations, Bengal , 1943
(f)All cheques shall be signed and the entries in the cash account shall be made by the officer in permanent charge of the station in his own handwriting or when he is absent on duty by the officer temporarily in charge not below the rank of Assistant Sub-Inspector. The Sub-Inspector in permanent charge shall on return to the station initial the entries concerned and countersign the cheques arid satisfy himself as to the correctness of the accounts.
