Section 1106(c) in Police Regulations, Bengal , 1943
(c)The first report, which will be drawn up, mutatis mutandis, on the lines of a special report, shall be submitted without delay, and shall contain the facts of the alleged misconduct or a copy of the complaint with a note as to the action which is being taken. The next report shall contain an impartial statement of the facts ascertained after such enquiry as may be conducted under the provisions of these regulations. In the case of a criminal or civil suit the report submitted after enquiry shall include an expression of the opinion of the local officers as to whether or not the officer concerned should be defended at the cost of the Provincial Government or his expenses refunded to him.