As the library catalogue is a surrogate for a library collection, it enables users to know the resources available in the library. A subject catalogue helps users to search documents by subject. Reports the results of content analysis of existing literature on subject cataloguing. Finds that most of the popular subject heading lists have been created with English language vocabulary. Besides, some attempts have also been made to prepare subject heading lists with non-English language vocabulary. Due to the unavailability of uniform and standard vocabulary control devices in Bengali, assigning subject headings in library catalogue lacks uniformity and consistency. Development of necessary software has enabled preparation of catalogue of books in Indian languages. However, formulation of principles and rules for the use of Bengali subject headings in OPAC has remained an untouched area of research.