Section 471(c) in Police Regulations, Bengal , 1943
(c)Processes shall have an annual serial number. A separate register of the unexecuted processes shall be maintained (in B.P. Form No. 91) in red ink and at the end of each calendar year, only the pending processes of that particular year shall be entered in it in January below the entries of the previous year. The entries shall bear a serial number in the following way :