(A) Criminal P.C. (2 of 1974) , S.306— Pardon - Grant - Basis for - Direct or indirect involvement of person in offence or he being privy to offence - Is basis - Not extent of his culpability in offence - Evidence of person pardoned - Can be basis for conviction. Evidence Act (1 of 1872) , S.133— The extent of culpability of the accomplice in an offence is not material so long as the Magistrate tendering pardon believes that the accomplice was involved directly or indirectly in or was privy to the offence. Section 133 of Evidence Act provides that @page-SC1118 an accomplice shall be a competent witness against an accused person and when the pardon is tendered to an accomplice under Section 306, Cr. P. C., the accomplice is removed from the category of co-accused and put into the category of witness and the evidence of such a witness as an accomplice can be the basis of conviction as provided in Section 133 of Evidence Act. As a rule of prudence, however, as provided in Illustration (b) to Section 114 of Evidence Act, the Court will presume that an accomplice is unworthy of credit, unless he is corroborated in material particulars. As regards corroboration of the testimony of an accomplice it is not necessary that there should be independent confirmation of every material circumstance but independent evidence must ....