Section 299(b) in Police Regulations, Bengal , 1943
(b)A Sub-Inspector, Assistant Sub-Inspector or head constable shall then proceed to the place where the body of the deceased person is, and after making the investigation prescribed in section 174, Code of Criminal Procedure, and making such further enquiry as may be necessary shall submit his final report to the nearest Magistrate empowered to hold inquests. The investigation report, signed by the police officer and two or more respectable persons, as required by section 174 of that Code shall be attached to the final report. (See regulation 300.)
