Section 434(d) in Police Regulations, Bengal , 1943
(d)Ordinarily, a police officer suspected of any form of monetary fraud against Government shall be prosecuted if there is a reasonable chance of the prosecution succeeding. The opinion of the local Public Prosecutor as to the likelihood of a successful prosecution shall be obtained in writing as early as practicable and whenever it is decided not to prosecute, the reasons for that decision shall be recorded in writing.
