Any allegation made orally or in writing may constitute a ‘complaint’ if the following conditions are fulfilled: (1) it is made to a Magistrate, (2) it is made with a view to his taking action under the Code, (3) it asserts that some person, whether known or unknown has committed an offence, and (4) it must not be a police report as defined in the Code. ….. (The State vs. Aynuzzaman 7 BLD (AD) 100)