What are the differences between the role of the S.H.O. and the magistrate?

S.H.O. or Station House officer is the head of the police station in a town or city. An FIR in a police station is addressed to the SHO of the police station. His signatures are necessary to enter a complaint into the register of the police station.

The Magistrate has the judicial powers who administers the law in a town or city. After FIR is lodged into the police station, police investigate about the complaint and summon the accused in front of judicial magistrate.