Power of police officers to administer warning

28. Any Police Officer not below the rank of a sub-Inspector, if he is of opinion that any offence reported or suspected to have been committed by a child is not of a serious nature or that it is not a repetition of a previous offence already committed by the child, may, notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force and subject to such restrictions and limitations as may be prescribed, let such child off after administering suitable warning to such child : Provided that every case in which a child is so let off shall forthwith be reported by such police officer to the children's court stating the reasons for not investigating the case or not proceeding with the investigation of the case, as the case may be.