Theft

X has no direct relation as complainant with the police and the same has been lodged only by manager so he has got no authority or ocassion to pray before police authorities/HC to treat the complaint as of his individual.

Both thefts are part of the  occurrence of crime in single incident. So separate case is not needed. So it is unlikely that pray for the same will be granted.

I think the final report is not filed since there is no clue obtained by police so far in the investigation. If the status remain the same, investigating agency will file and 'undetected' report before the court. The case will be reopened if any clue is obtained regarding the crime later.

 But X is the sufferer and he only know the value of things he lost. 

He gave complaint and also helped for investigation, why his complaint would not be taken for investigation under separate  crime number

For registration of FIR only information is needed. It doesn't matter whether it is conveyed by the victim or by a third person. There is no need for separate FIR for same incident.

Consider a house breaking theft, where valuablea are stolen from each room. A single FIR referring the valuables stolen from the entire house is enough to start investigation.  Otherwise occupant of each room might have to lodge separate FIR, which is not all needed. During the investigation statements can be taken from other victims regarding the details of property lost etc.

Mr .Firoz has correct view. In this case police registered FIR and it is before court. The case may be  under investigation , otherwise police shall file refer charge ( undetected) before the court. It is only six months and give some more time to take further actions. In much theft cases it is very difficult to trace out the offender if his photos and finger print are not available in database of police.There are many processes to police to trace out a thief.

Only thing to do is to wait patiently until the arrest of the accused and recovery of the properties. It is not meant that your remedies are exhausted .X or the manager can file a private complaint before the judicial magistrate court against the accused, but what will be the relief if the offender is out of hold.  In this case the right available  to the manager and X are same.

 I dont agree with Vijayan and Feroz.

If it is a residence your view is right.

Now it is a commercial complex and the Inspector has not investigated yet and not also filed final report.

If victim's complaint alone taken on file, then by this time investigation would have been completed 

Dear Aravinthan Ganesan,

How file a final report in theft case without apprehending the accused and seizure of properties?

It is said initially that "police investigated the case and finger prints were taken from his brief case"  and his statement was also taken.

It means that the matter was investigated. The finger prints taken are sent to finger print bureau for comparison with MO criminals.

It is also possible that clue will be obtained from the confession statement of accused in some other case regarding the commission of theft in the commercial complex later. 

Detection of House Breaking Theft (Night) is not an easy one.