prosecution he may refuse to accept the information and notify in writing the informant of his right to complain to a Magistrate under section 135. (2) No investigation into such matter shall be made by any police officer or policeman without the order of a Magistrate unless the circumstances appear to be such that the delay which would be caused by submitting such a report may seriously prejudice the interests of justice, in which case the investigation may be commenced forthwith but a report shall be sent as soon as possible to a Magistrate giving the reasons for the action taken and on the receipt of such a report the Magistrate may give such orders or directions as he thinks fit. (3) Any investigation into such a matter undertaken by a police officer or policeman either by direction of a Magistrate under sub-section (1) or (2) of this section or without such direction under sub-section (2) of this section shall be conducted in such manner and with such powers as are set out in the preceding sections of this chapter save that no arrest of a suspected person shall be made without a warrant. 122. D Procedure on Receiving Information of a Death in Certain Circumstances. (1) When information is received by an officer in charge of a police station that a dead body has been found or when he is informed or suspects that any person has :(a) committed suicide, or (b) been killed by another person or an animal or by an accident of any kind whatsoever. He shall if he has reason to believe that an offence has been committed proceed under this chapter as the case may be; if he has no reason to believe that an offence has been committed he shall nevertheless enter the information or his suspicion in a First Information Report and shall then forward the First Information Report to a Magistrate of the first or second class and forthwith proceed to the spot where the body of such deceased person is and open an investigation as to the cause of death and keep a record of the investigation in a Case Diary. (2)The investigation shall be carried out in accordance with the provisions of sections 112, 115, 117 and 118 of this chapter. (3)On completion of the investigation he shall forward the Case Diary to the Magistrate aforesaid and the Magistrate shall after making a record of the same in the Case Diary, make a finding as to the cause of death. The Magistrate shall at his further investigation (if any) be at liberty to take statements on oath or not on oath as he shall think fit. (4)Where the officer or the Magistrate aforementioned at any stage of his investigation, suspects that an offence punishable under the Penal Code has been committed he shall then continue his investigation in accordance with the provisions of this chapter as the case may be and not under this section. 43