Section 1073(b) in Police Regulations, Bengal , 1943
(b)Whoever is entrusted with this duty should be warned that if on opening a cover he finds inside another envelope marked "Secret" or "Confidential", and addressed by name to the head of the office, he should be careful not to open it, but should make it over at once to the Superintendent. Even if the Superintendent is away on tour the letter shall not be opened. The Superintendent shall invariably open such covers himself; no subordinate should open them.