Step 1: Understanding the Concept:
The question asks for the legal provision that empowers a Magistrate to "take cognizance" of an offence. Taking cognizance is the first step by a court towards initiating a criminal proceeding.
Step 2: Detailed Explanation:
'Cognizance' is a procedural concept, so the relevant law is the Code of Criminal Procedure, 1973 (CrPC).
- Section 190 of the CrPC is titled "Cognizance of offences by Magistrates."
- Section 190(1) states that any Magistrate of the first class, and any Magistrate of the second class specially empowered in this behalf, may take cognizance of any offence—
(a) upon receiving a complaint of facts which constitute such offence;
(b) upon a police report of such facts;
(c) upon information received from any person other than a police officer, or upon his own knowledge, that such offence has been committed.
This section is the direct source of a Magistrate's power to take cognizance.
- Section 173 of CrPC deals with the final report of the police after investigation (the charge-sheet). The Magistrate takes cognizance based on this report under Section 190(1)(b).
- Section 190 of the Indian Penal Code does not exist. The IPC defines offences and their punishments, it does not deal with court procedure.
Step 3: Final Answer:
The power of a Magistrate to take cognizance of an offence is provided under Section 190 of the Code of Criminal Procedure.