Section 844(a) in Police Regulations, Bengal , 1943
(a)An annual return in B. P. Form No. 160 showing the names of officers whose appointments the Superintendent is not competent to fill and who will, during the following calendar year, attain or pass the age of 55, or may exceed the period of any extension of service already granted, shall be submitted to the Deputy Inspector-General on the 1st September.