Section 244(a) in Police Regulations, Bengal , 1943
(a)A first information shall be recorded in respect of every cognizable complaint preferred before the police, whether prima facie, false or true, whether serious or petty, whether relative to an offence punishable under the Indian Penal Code or any special or local law. This does not apply to cases under section 34 of the Police Act, 1861 or to offences against Municipal, Railway and Telegraph by-laws for which see regulation 254.