After completion of investigation, the police is to submit a final report to the Magistrate, the…

On a final report under section 173 of the CrPC (section 193 of the BNSS), the Magistrate "is not bound by the conclusions of the police, and may either order further investigation or issue process against the accused"; he may also accept the report. Before accepting a closure report he must give the informant an opportunity of being heard (Bhagwant Singh v Commissioner of Police, 1985).

The police opinion is never binding on the Magistrate, so the option saying he must accept it is wrong.

Current law: BNSS sections 193 and 210 address the police report and cognizance; section 193(9) regulates further investigation during trial with the trial court's permission. Proceedings saved by BNSS section 531(2)(a) continue under the CrPC.