https://www.taxtmi.com/caselaws?id=169731 Condonation of delay affecting prosecution cannot be granted ex parte: notice to the affected party and recorded reasons are required, and the matter must be reconsidered afresh after hearing both sides. On cognizance, the Magistrate's power under the Code depends on the sufficiency of the material placed before him, not on the investigating agency's description of its report as incomplete or on a request for a supplementary charge-sheet. A police report under Section 173(2) enables cognizance under Section 190(1)(b) where the material is adequate, so the label attached by police does not control jurisdiction. Cognizance could not be quashed on the ground of an incomplete report. en-us Fri, 07 Oct 1994 00:00:00 +0530 Sat, 02 May 2015 10:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169731 Condonation of delay affecting prosecution cannot be granted ex parte: notice to the affected party and recorded reasons are required, and the matter must be reconsidered afresh after hearing both sides. On cognizance, the Magistrate's power under the Code depends on the sufficiency of the material placed before him, not on the investigating agency's description of its report as incomplete or on a request for a supplementary charge-sheet. A police report under Section 173(2) enables cognizance under Section 190(1)(b) where the material is adequate, so the label attached by police does not control jurisdiction. Cognizance could not be quashed on the ground of an incomplete report. Case-Laws VAT and Sales Tax Fri, 07 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169731