A police report in which no accused is recommended to be prosecuted is ordinarily known as final report.

There is no term like ‘final report’ in the Code of Criminal Procedure. But this term is used in the Police Regulations to denote a report in which police after investigation do not propose to prosecute any accused person even if he had been implicated in the First Information Report. [Abdul Awal vs. Abdul Mannan, 6 BCR 174 (AD)]

Words ‘final report’ or ‘charge-sheet’ are not in section 173. Under this section police can submit a police report either for prosecution or release of the accused persons. The police report containing recommendation for prosecution is called “charge-sheet” and the police report containing recommendation for discharging the accused is called final report. Both the charge-sheet and the final report constitute the “police-report” under section 173. [Abdus Salam Master vs. the State, 36 DLR 58 (AD)]

The submission of final report does not create any vested right in favour of the accused so as to disentitle the prosecution to prosecute if evidence discloses the commission of an offence. After submission of final report the Magistrate may direct enquiry and after examination of the complainant if satisfied may take cognizance of the case. [Munshi Lal Meah vs. Khan Abdul Jalil 5 BLD 24]