Based on the provided legal document, the key legal principles and procedural requirements are as follows:

1. Examination of Complainant and Witnesses Before Issuance of Notice: The court emphasized that under the relevant legal provisions, a Magistrate must examine the complainant and any witnesses on oath prior to issuing notice to the accused. This examination must be recorded and conducted before the Magistrate takes cognizance of the offence (!) .

2. Stage of Taking Cognizance: Cognizance is the point at which the Magistrate becomes aware of the offence and is a prerequisite for initiating proceedings. It does not require formal action but occurs when the Magistrate applies his mind to the suspected offence (!) (!) .

3. Procedure for Filing a Complaint: Upon receiving a complaint, the Magistrate is required to examine the complainant on oath and examine any witnesses present. Only after this examination should the Magistrate proceed to take cognizance and issue process to the accused (!) (!) .

4. Mandatory Opportunity for the Accused: While examining the complaint and witnesses is necessary before taking cognizance, the accused must be given an opportunity to be heard after the Magistrate has examined the complainant and witnesses and before taking cognizance, as mandated by the relevant legal provisions (!) (!) .

5. Timing of Notice to the Accused: The court clarified that notice to the accused should be issued only after the Magistrate has examined the complainant and witnesses on oath and has decided to take cognizance. Issuing notice before such examination contravenes the procedural requirement (!) (!) .

6. Discretion of the Magistrate: The Magistrate has the discretion to decide whether to issue process after examining the complainant and witnesses. The Magistrate may also postpone issuing process or direct investigation, but this discretion must be exercised judiciously and in accordance with the procedural rules (!) (!) .

7. Conclusion and Directions: The court allowed the petition, quashed the earlier order, and directed that the Magistrate must examine the complainant and witnesses on oath before proceeding to take cognizance. The accused shall be given an opportunity of hearing if the Magistrate decides to proceed after such examination (!) (!) .

In summary, the procedural requirement is that the Magistrate must first examine the complainant and witnesses under oath before issuing notice to the accused and taking cognizance of the offence. The accused's right to be heard is to be ensured after this examination and prior to the Magistrate's decision to proceed further.