Section 4(h) of the CrPC defines 'complaint' as making allegation orally or in writing about commission of an offence by some person, but this does not include report of the police officer. Therefore, 'complaint' within the meaning of section 23(3) of the Foreign Exchange Regulation Act, 1947 means a written allegation which is not an FIR…. Even the Charge-Sheet that has filed in the present case cannot be treated as a 'complaint' inasmuch as, the said charge-sheet being a police report cannot be regarded as a complaint as defined under section 4(1)(h) of the Code of Criminal Procedure inas­much as the definition of complaint given under said section excludes the report of a police officer. 

(Ahmed Akbar Sobhan Vs. State, 2011, 40 CLC (HCD) [8309]) 

In the case, reported in,1987 BLD (AD) 100, the apex Court held that, the bar against taking cognizance of such offence otherwise than upon a complaint is total and complete. The apex Court further declared in that case that, the police report which is submit­ted on the FIR of the informant was not a complaint within the meaning of the term used in section 199 of the Code and upheld the judgment of this High Court Division setting aside the conviction and sen­tence and acquitting the respondent, the reason being that the cognizance being taken by the learned Metropolitan Magistrate upon police report was illegal, which vitiated the whole prosecution. 

(Aftabuddin (Md.) Vs. State and others, 2010, 39 CLC (HCD) [7129])

 Any allegation made orally or in writing may constitute a ‘complaint’ if the following conditions are fulfilled: (1) it is made to a Magistrate, (2) it is made with a view to his taking action under the Code, (3) it asserts that some person, whether known or unknown has committed an offence, and (4) it must not be a police report as defined in the Code. 

(The State vs. Aynuzzaman 7 BLD (AD) 100)