According to Section 154 of the Code of Criminal Procedure, 1973 (CrPC), every information of a cognizable offence has to be reduced to writing by the officer in charge of a police station, where the information has been given. When Section 154 of CrPC deals with registration of FIR in case of a cognizable offence, Section 155 of CrPC takes care of the process of registration of the substance of information in case of a non-cognizable offence. From a combined reading nation in case of a non-cognizable of Sections 154 and 155, it is evident that whereas for registration of a non-cognizable offence, the territorial jurisdiction of the police station is a pre-requisite under Section 155(1) of CrPC, no such territorial jurisdiction can be an issue for registration of an FIR under Section 154. The Supreme Court in Lalita Kumar v. State of UP, inter alia directed registration of FIR irrespective of territorial jurisdiction through Zero FIR. It had advised that when it becomes apparent that even if the offence has been committed outside the jurisdiction of the police station, Zero FIR would be registered and the FIR will then be transferred to the appropriate police station as per Section 170 of CrPC. For registration of an FIR under Section 154, and forwarding of the same to the Magistrate under Section 157, it is not imperative that the offence must take place therein. However, once the investigation is over, if the investigating officer thinks at the conclusion that the cause of action has not arisen within his territorial jurisdiction, then he will forward the final report case to the magistrate concerned empowered to take cognizance. Under Section 406 of CrPC, the Apex Court can transfer any particular case or appeal from one High Court to another High Court or from one criminal court subordinate to one High Court to another criminal court of equal or superior jurisdiction subordinate to another High Court. After completion of investigation, the investigating officer can file a final report which may be a charge sheet or a closure report under Section 173 of CrPC. It is, therefore, evident that taking cognizance is the starting point of a judicial proceeding or a case. And till such time no cognizance is taken on the charge sheet, no judicial proceeding has said to have been commenced.