of ingredients of Section 304B of the Indian Penal Code in the cognizance order. The Hon'ble Supreme Court in the case of Nupur Talwar v. Central Bureau of Investigation & another reported in (2012) 11 SCC 465 has dealt with the issue of taking cognizance by the Magistrate. In the aforesaid case, the Central Bureau of Investigation after investigation has initially filed closure report of the investigation. The Magistrate differing with the report of the police had found prima facie evidence to proceed against the accused person. The said matter was travelled up to the Hon'ble Supreme Court and the Hon'ble Supreme Court has held that since the Magistrate has provided the reasons of differing with the charge-sheet, there is no illegality in the impugned order and the Magistrate's order was affirmed by the Hon'ble Supreme Court, which has not been done in the case in hand. There is no reason of differing with the charge-sheet submitted by the police. The cognizance order is not in accordance with law. Accordingly, the cognizance order dated 07.01.2014 passed by the learned Judicial Magistrate, Palamau in connection with Pandu P.S. Case No.28 of 2013, corresponding to G.R. Case No. 1381 of 2013 is, hereby, quashed. The matter is remanded back to the learned Judicial Magistrate, Palamau to re-examine the matter and pass a fresh order, in terms of the law laid down by the Hon'ble Supreme Court as well as by this Court.