The Delhi Police has filed a non-cognisable report (NCR) on a complaint against PWD Minister Parvesh Sahib Singh over the alleged slapping of a man during a road inspection in Tilak Nagar.Separately, the police have registered an FIR against AAP MLA Jarnail Singh on a complaint by a PWD assistant engineer alleging that the MLA threatened PWD officials and obstructed them in the discharge of their duties.The two police actions have different legal implications.What is an NCRAn NCR is recorded when a complaint relates to a non-cognisable offence – one in which the police do not have the power of investigation and arrest as they have in a cognisable case.Under Section 174 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), police require an order from a magistrate before investigating a non-cognisable case. They also cannot arrest a person without a warrant merely based on such a complaint.What is an FIRAn FIR, or First Information Report, is registered when information given to the police discloses a cognisable offence.In a cognisable case, police can generally begin an investigation without first obtaining prior permission from a Magistrate. The police also have the power to arrest without a warrant where the applicable law permits it.NCR vs FIR: What is the differenceThe key difference is the nature of the alleged offence and the powers available to the police.An NCR relates to a non-cognisable offence. Police require a magistrate’s order to investigate and cannot arrest without a warrant merely on the basis of the complaint.An FIR relates to information disclosing a cognisable offence. Police can generally investigate without prior permission from a magistrate and may arrest without a warrant where the law permits.However, neither the recording of an NCR nor the registration of an FIR establishes the guilt of the person named in the complaint.What happened in the present caseThe Delhi Police said it acted on complaints relating to the Tilak Nagar incident, including one by the man who alleged that he was slapped and another by a PWD assistant engineer.Police have also received other complaints related to the incident, which would be taken up during investigation.The separate FIR against Jarnail was registered on the complaint of the PWD assistant engineer. The complaint alleged that the AAP MLA threatened PWD officials and obstructed them while they were carrying out their duties.