the magistrate submitted by the investigating officer. 3. If the investigating officer comes across any evidence after the report to the magistrate has been sent, s/he can carry out further investigation and send supplementary reports to the magistrate. 4. Report of a Commission of Inquiry is not binding upon the investigating agency. The investigating agency can form a different opinion on the basis of evidence collected by it. Registration of more than one FIR in respect of a particular incident has been disallowed by the Supreme Court. However, if any additional information is received in connection with the incident, it should be recorded under Sec 161 of the Code of Criminal Procedure,1973[CrPC] and mentioned in the charge-sheet. The Supreme Court has categorically said that the police is under a duty to investigate not only the cognizable offences that are made out in the FIR but also any other offences that may have been committed in the same incident or transaction. Section 173 (2) (i) Criminal Procedure Code, 1973 [CrPC] requires the officer in charge of a police station to forward a report to the authorised magistrate in the prescribed form as soon as an investigation is completed. Section 173 (8) says that nothing in this section shall be deemed to preclude further investigation in respect of an offence after a report has been filed before the magistrate. It also categorically says that after the report has been forwarded to the magistrate, if the officer in charge of the police station obtains further evidence, oral and documentary, s/he should forward report/s to the magistrate about the evidence. This section authorises an investigating officer to orally examine any person acquainted with the facts and circumstances of the case. Section 161 (2) obliges such person to truthfully answer all questions relating to the case put by the investigating officer except those which expose her/him to a criminal charge, penalty or forfeiture. Section 161 (3) empowers the investigating officer to reduce into writing any statement made to her/him in the course of investigation. It also casts a duty on the investigating officer to make a separate and true record of the statement that s/he has reduced into writing. Manual on Human Rights for Police Officers 69