Which one of the following statements is incorrect relating to 'complaint' under section 2(d) of the Code of Criminal Procedure, 1973

(A) A complaint is an allegation made orally or in writing to a Magistrate

(B) It is necessary that the name of the person or persons who have committed the offence in question must be mentioned in the complaint

(C) A police report is deemed to be a complaint where after investigation it discloses commission of a non-cognizable offence

(D) A petition addressed to the Magistrate containing an allegation that an offence has been committed and ending with a prayer that the culprit be suitably dealt with is a complaint.