The expression “taking cognizance of an offence” has not been defined in the Code. In its broad and literal sense, it means “taking notice of an offence” and would include the intention of initiating judicial proceedings against the offender in respect of that offence or taking steps to bee whether there is any basis for initiating judicial proceedings. (Pannalal v. Hyderabad State, 1951 Hyd 113 (AIR V 38): 1951 Cri LJ 1376). Generally the term “taking cognizance” means any judicial action permitted by the Code taken with a view to eventual prosecution preliminary to commencement of the enquiry or trial. It does not involve any formal action or indeed action of any kind, but occurs as soon as a Magistrate applies his mind to the suspected commission of an offence. Section 190 of the Code lays down that a Magistrate can take cognizance of an offence on a complaint or a report of the police officer or upon his own information. < ....