IPC 182 and 420. relating to Financial Fraud by giving false statemn

B and S brother and sister are,both over 18 years.Their mother made a Fixed Deposit of rupees 10 lacs in a Bank and made her son B as Nominee.She later died and before her death she handed over the FD.Receipt to her daughter and said to share her money equally .After her death the son B began to proclaim as he was the nominee he was the sole owner of 10 lacs. Guessing brother`s attitude the girl S wrote a Letter to the Bank stating that the FD in original was in her custody and Bank should not pay anyone of the money.Knowing this the brother B secretly made a General Diary at the Police Station stating the loss of the FD receipt.and giving a Copy of the GD he duped the Bank to reissue a Duplicate FD Receipt and immediately closed the account and took away with 10 lacs rupees,The brother knew very well where the original FD Receipt was still he made false statement before a Police Officer and thereby did the misdeed.Now my question can Police take action against B under IPC 182?