Under S. 32(i) of the Indian Evidence Act, 1872 — Statements, Written or verbal of relevant facts made by a person who is dead are themselves relevant facts in the following cases:— When the statement is made by a person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that persons death comes into question. Such statements are known as dying declarations. It may here be pointed out that the dying declaration can be relied on for conviction as well as for acquittal of the accused. The Supreme Court in Kishan Lal Sethi v. Jagan Nath, AIR 1990 SC 1357 :1990 Cri LJ 1500, relied on the dying declaration for acquittal of the accused persons. On the other hand, the Supreme Court in State of U. P. v. Ram Sagar Yadav, AIR 1985 SC 416 : 1986 Cri LJ 836, utilised the dying declaration for convicting the accused persons. The Supreme Court in State of U. P. v. Ram Sagar Yadav, AIR 1 ....