Section 112(a) in Police Regulations, Bengal , 1943
(a)Subject to clause (b), every officer, whether gazetted or subordinate, shall submit to the authority shown in the table below :-(i)on appointment, a declaration of all immovable property in India held by him or by his wife or by any member of his family living with him or in any way dependent on him ; and(ii)in the first week of March each year, an annual statement in B.P. Form No. 5 either of alterations or of the fact that there is no alteration.
