Section 275(a) in Police Regulations, Bengal , 1943
(a)A final report in B.P. Form No. 42 shall be drawn up by the investigating officer in every investigated case which does not result in chargesheet. In column 9 a clear statement of the case and of the evidence shall be given together with the reasons for not sending up any person for trial. The investigating officer shall also suggest in the same column with reasons how the case may be entered by the Magistrate in the General register for statistical purposes whether as "true", "intentionally false", "mistake of fact", "mistake of law", or "non-cognizable".
