This case should not be viewed as an ordinary corruption case or a breach of ethics under the Legal Profession Act, he added.
Balasubramaniam's false SD not only involves the murder of a foreign national in the most cruel and appalling nature in the country's history but also contained valid information implicating the country's number one leader and his family as well as sales of defense intelligence," he said.
As such, Mat Zain said, the police should not leave this matter to the MACC or Bar Council to investigate.
"The police force will be viewed as irresponsible and cowardly if it does not dare to exert its power and skills to investigate this case to its very roots and bring all those responsible to justice in whatever way necessary," he said.
Balasubramaniam had claimed that he had signed the second SD, reversing his earlier one linking Prime Minister Najib Abdul Razak to murdered Mongolian national Altantuya Shaariibuu, under duress and was also offered bribe for it.
He had admitted that the second SD was false and challenged attorney-general Abdul Gani Patail to charge him.
Mat Zain said that while MACC views the case as corruption under its own jurisdiction, a false SD is a criminal offence under the Penal Code which comes under police oversight.
He noted that while there was an initial police investigation, Abdul Gani had decided to drop the case against Balasubramaniam for the two conflicting SDs, justifying the move by saying that they were never used in court.
The fact is Section 193 of the Penal Code clearly states that it is a criminal offence to make a false statement, be it for use in court proceedings or any other purpose. The only difference is in sentencing, he said
He added that if the intention was for the SDs to be presented in court, the punishment would be a jail term of up to seven years, for other purposes, the offender would still be liable to three years in jail.
Mat Zain concluded that the decision not to charge Balasubramaniam could be due to apprehension over the possibility of the link among the premier, his confidante, Abdul Razak Baginda, and Altantuya being dragged into the picture.