Section 276(a) in Police Regulations, Bengal , 1943
(a)On receipt of the final report, the Magistrate may accept the police finding and declare the case accordingly or may. under section 196(3), Code of Criminal Procedure, order further enquiry on specified points or may take cognizance under section 190(b) of that Code, and. if the persons accused have not already been arrested issue process against them under section 204 of the Code and require the investigating officer to furnish the names and addresses of the witnesses.