CrPC- Sec 167(2) NITIN NAGPAL vs STATE, HIGH COURT OF DELHI, BAIL APPLN 559/2006 Even if the Investigating Officer had not received the report of the CFSL, so far as his job of collecting the evidence is concerned, that is over the moment he collects the material exhibits and despatches the same for the opinion, of the CFSL and this position remains unaltered even though he relies upon the CFSL report in his own report. In this view of the matter it will not be correct to say that the police report which did not include the CFSL report, would not be a complete police report as envisaged in sub-sec. (2) of S. 173. the case before the Division Bench in Taj Singh as well as the present case is not one under the NDPS Act wherein the CFSL Report could be of vital importance for the purposes of the Magistrate taking cognizance.