Criminal P.C. (2 of 1974) , S.173— Acceptance of final report and rejection of protest petition - Validity - Magistrate has not discussed any evidence collected by I.O. during investigation - Even no reference of such evidence had been given - Magistrate has illegally accepted final report only on ground that three witnesses were accused in cross case and only one witness was independent who had not filed his affidavit and cross case was filed in pesbandi only to create defence - Order passed was not in accordance with law because it was specifically alleged in protest petition that statement of witnesses were not recorded and final report was submitted in arbitrary manner - Held, Magistrate committed manifest error by accepting final report. (Para 7)