H. S. BAINS DIRECTOR SMALL SAVING-CUM-DEPUTY SECRETARY,FINA vs THE STATE (UNION TERRITORY OF CHANDIGARH)

The Supreme Court held that a Magistrate can take cognizance of an offence under Section 190(1)(b) of the Code of Criminal Procedure, 1898, even if the police report under Section 173 states that no offence was disclosed. The Court clarified that the Magistrate is not bound by the police's conclusions and may issue process based on the facts presented in the police report. The appeal was dismissed, affirming the Magistrate's authority to proceed with the case despite the police's disagreement.