Section 722(v) in Police Regulations, Bengal , 1943
(v)The officer-in-charge of the guard shall give to the officer-in-charge of the jails a receipt for such prisoners as he may receive, with a statement of the clothing, etc., in each prisoner's possession, and a receipt for the amount of diet money or road expenses which has been advanced on their account. Advances required on account of the escort shall be made by the Superintendent of Police supplying it.