The main legal point established in the judgment is the requirement of completion of investigation before filing a police report under Section 173(2) of Cr.P.C., and the permissibility of further investigation under Section 173(8) of Cr.P.C. The court's decision was influenced by the interpretation of these legal provisions.

1. The State by means of this revision petition filed under Section 397 read with Section 401 of the Cr.P.C. has challenged the order dated 16.01.2015 delivered in Special Case No.01 of 2015 by the Special Judge [the Session Judge], West Tripura, Agartala, but the challenge is restricted to refusal to take cognizance of the police report filed under Section 173(2) of the Cr.P.C. in connection with Bishalgarh P.S. Case No.135/2014 under Section 409/468/471 read with Section 34 of the IPC and under Section 13 of Prevention of Corruption Act read with Section 120-B of the IPC. The reasons assigned for such refusal are as follows :

“Going through the police report filed, I find that at page 374 of the volume 2 at para 5 it is stated that further investigation is continuing against the arrested and absconding accused persons.

In my considered opinion, this stands on the way of accepting the police report because section 173(2)(i) says that as soon as investigation is completed the Officer-in-Charge of the Police Station shall forward to a Magistrate empowered to take cognizance of the offence on a police report etc. What follows from the above is that on completion of investigation only, a police report can be filed by the O.C., of the P.S. and not before.

In my opinion, provision of Section 173(8) Cr.P.C. does not permit filing of police report at the same time saying that the investigation is in progress because completion of investigation is sine qua non to filing of charge-sheet.

Sub section 8 of course permits further investigation but is under a different circumstance when subsequent to filing police report, new facts are revealed requiring further investigation. Filing final report and in the same report stating that further investigation is in progress is not permissible. In this regard observation of the Apex Court in AIR 2004 SC 2078 may be quoted which runs as follows :

“Further investigation is not ruled out merely on grounds that it may delay trial. Even after Court takes cognizance of offence on earlier report submitted by police. It is open to police to conduct further investigation in a proper manner. On fresh facts coming to light police should seek permission of Court for further investigation.”

In the aforesaid scenario the police report submitted in the form as narrated above cannot be accepted and the O.C., Bishalgarh P.S. is required to file the report in the final form as expeditiously as possible preferably within two months from today. The report filed is however retained in the Court.”

2. Mr. B. Chowdhury, learned PP appearing for the State has submitted that the reasons so assigned by the Special Judge are grossly erroneous and completely unsustainable. Merely because in the police report it has been mentioned that further investigation was continuing by the investigating officer, the said police report was not accepted by giving „a pedantic interpretation? of Section 173(i),(ii) of the Cr.P.C. The Special Judge for the said reason has considered the police report as partial and not filed on completion of the investigation. Hence, the police have been directed to file the complete police report within the stipulated period for taking cognizance by the Magistrate. Mr. Chowdhury, learned PP has submitted that the police report as filed in the court of the Special Judge was in respect of a “complete transaction”. Mr. Chowdhury, learned PP has further submitted that it was the duty incumbent upon the Special Judge to consider the charge-sheet [the police report] and to come to an inference whether any offence has been disclosed. Mr. Chowdhury, learned PP has continued to submit that on completion of the investigation for the said transaction, the police report was submitted. From the said police report, it transpires that the accused persons in order to commit misappropriation of fund and pecuniary gain had hatched a criminal conspiracy. There are materials to be prima-facie satisfied that a sum of