“ 15 . Then the question is, what is the position, when the Magistrate is dealing with a report submitted by the police, under Section 173, that no case is made out for sending up an accused for trial, which report, as we have already indicated, is called, in the area in question, as a 'final report'? Even in those cases, if the Magistrate agrees with the said report, he may accept the fnal report and close thei proceedings. But there may be instances when the Magistrate may take the view, on a consideration of the fnali report, that the opinion formed by the police is not based on a full and complete investigation, in which case, in our opinion, the Magistrate will have ample jurisdiction to give directions to the police, under S.156(3), to make a further investigation. That is, if the Magistrate feels, after considering the fnal report, that the investigation is unsatisfactory, ori incomplete, or that there is scope for further investigation, it will be open to the Magistrate to decline to accept the fnali report and direct the police to make further investigation, under Section 156(3). The police, after such further investigation, may submit a charge-sheet, or, again submit a fnal report, depending upon the further investigation madei by them. If, ultimately, the Magistrate forms the opinion that the facts, set out in the fnal report, constitute an offence, he,i can take cognizance of the offence under Section 190(1)(b), notwithstanding the contrary opinion of the police, expressed in the fnal report.i ”