Step 1: Understanding Cognizance of Offences.
Section 190 of the Criminal Procedure Code gives a Magistrate the power to take cognizance of any offence. A Magistrate can do so based on a police report, a private complaint, or information from a reliable source.
Step 2: Explanation of Other Options.
- (a) Section 173 of CrPC deals with the report of the investigation, not the power of a Magistrate to take cognizance.
- (c) Section 190 deals with the Magistrate's powers, not the Indian Penal Code.
Step 3: Conclusion.
The power to take cognizance of an offence by a Magistrate is granted under Section 190 of the CrPC.