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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

Four appellants challenged the judgment and order of the High Court of Punjab and Haryana in Criminal Appeal No. 242 DB of 1994. The trial court had convicted them under Section 302 read with Section 34 of the IPC, and the High Court confirmed the conviction.

The prosecution case, held proved against the appellants, was that due to a dispute regarding their share in family land, they caused the death of Sushma (their brother's wife) by calling her to their house, pouring kerosene on her, and setting her ablaze. There was no direct evidence; the prosecution relied on a statement (Ex. PJ) which was treated as a dying declaration after Sushma’s death. Both the trial court and the High Court accepted Ex. PJ as genuine and true and treated it as a safe basis for conviction.

Legal Issues Presented

  1. Whether the statement Ex. PJ, later treated as a dying declaration, was reliable and could safely form the basis of conviction in the absence of direct evidence.
  2. Whether alleged defects in recording Ex. PJ (timing, absence of a magistrate-recorded declaration, lack of medical attestation/fitness endorsement, and non-question-and-answer form) rendered it unreliable.

Arguments of the Parties

Appellants' Arguments

  • No reliance should have been placed on Ex. PJ because it was recorded on 7-10-1990 and, although Sushma survived until 11-10-1990, no further attempt was made to have a “regular” dying declaration recorded by a magistrate.
  • Ex. PJ was not the deceased’s statement at all; it was suggested that she made no statement.
  • Ex. PJ should be given no weight because it was not attested by a doctor and lacked an endorsement showing that Sushma was mentally and physically fit to make the statement.
  • The first doctor had allegedly found that when taken to hospital at about 7.30 a.m., Sushma was not replying to questions properly; therefore, the statement should not be accepted.
  • The statement was not recorded in question-and-answer form, and hence no weight should be attached to it.
  • Reliance was placed on: Munnu Raja v. State of M.P., Dalip Singh v. State of Punjab, and State (Delhi Admn.) v. Laxman Kumar.

Table of Precedents Cited

Precedent Rule or Principle Cited For Application by the Court
Munnu Raja v. State of M.P. (1976) 3 SCC 104 Cited by appellants to challenge reliance on a police-recorded dying declaration said to suffer from defects. Held to have no relevance because that case involved dying declarations recorded during investigation and found defective in the manner urged; the present statement was initially a complaint and its genuineness was supported by surrounding circumstances.
Dalip Singh v. State of Punjab (1979) 4 SCC 332 Cited by appellants regarding defects in police-recorded dying declarations. Held irrelevant on the same basis: in that case dying declarations recorded during investigation suffered from defects, unlike the present facts as analysed by the Court.
State (Delhi Admn.) v. Laxman Kumar (1985) 4 SCC 476 Cited by appellants to support objections based on defects in a dying declaration recorded by police. Held irrelevant because the factual setting differed: those cases involved defective dying declarations recorded in investigation; the present statement was treated as a complaint when recorded and later became a dying declaration due to death.

Court's Reasoning and Analysis

The Court examined the objections to Ex. PJ and found each contention misconceived.

First, as to the absence of a magistrate-recorded declaration despite Sushma surviving until 11-10-1990, the Court noted that Sushma was taken to hospital with burns and the hospital informed the police, after which the police recorded her statement. At that time, it was “in the nature of a complaint” and was treated as a dying declaration only because she later died. The Court held that whether the police could have recorded a “regular dying declaration” was a matter to be explored in cross-examination of the Investigating Officer; in the absence of such cross-examination, it could not affect the correctness of the statement recorded on 7-10-1990.

On genuineness and timing, the Court relied on the procedural chronology: the statement was sent to the police station at about 1.30 p.m.; the FIR was recorded at 3.30 p.m.; and a copy of the FIR was received by the Magistrate on 8-10-1990 at about 10.00 a.m. This, in the Court’s view, left “no scope for doubting the genuineness” of the statement.

The Court rejected the contention that Ex. PJ was not Sushma’s statement, noting that only a vague suggestion was put to the Investigating Officer and the doctor that no statement was made; both denied it, and there was nothing on record to support the suggestion.

Regarding lack of doctor attestation/fitness endorsement, the Court held the objection proceeded on an erroneous assumption that the police officer had recorded a dying declaration; since he recorded a complaint, it was not necessary to keep a doctor present or obtain such endorsement.

The Court also rejected the argument based on the first doctor’s evidence about her condition at 7.30 a.m., noting that treatment was subsequently given and the evidence showed that thereafter she was fit to make a statement. The Court emphasised that it was not even suggested to the police officer that she was unable to speak clearly, and no attempt was made in cross-examination of the doctor to show that her condition had not improved between 7.30 a.m. and 1.30 p.m.

As to the statement not being in question-and-answer form, the Court held this objection misconceived because a complaint is not required to be recorded in such form even if it might later be treated as a dying declaration.

Finally, the Court noted that the dying declaration received corroboration from the site inspection report and from the application Ex. PL referring to a compromise arrived at on the previous day. The precedents cited by the appellants were held irrelevant because they concerned dying declarations recorded during investigation and suffering from defects of the kind argued, which the Court found did not apply to the present facts.

Holding and Implications

APPEAL DISMISSED.

The dismissal resulted in the High Court’s confirmation of the appellants’ conviction under Section 302 read with Section 34 IPC remaining undisturbed. The Court upheld reliance on Ex. PJ as genuine and sufficiently reliable (with noted corroboration) to sustain the conviction. The opinion does not indicate any broader implications beyond the direct effect on the parties, and it does not state that any new precedent was set.

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    Jai Prakash And Others v. State Of Haryana .

    G.T Nanavati, J.— The four appellants are challenging in this appeal the judgment and order passed by the High Court of Punjab and Haryana in Criminal Appeal No. 242 DB of 1994. All of them were convicted by the trial court under Section 302 read with Section 34 IPC. The High Court confirmed their conviction.

    2. What has been held proved against the appellants is that in view of a dispute regarding their share in the land belonging to the family, they caused the death of Sushma, their brother's wife, by calling her at their house and afterwards pouring kerosene over her body and setting her ablaze. There was no direct evidence. The prosecution had relied upon the dying declaration, Ex. PJ to prove its case. The trial court accepted the dying declaration as genuine and true and convicted all the four appellants. The High Court also on reappreciation of the evidence accepted the dying declaration as genuine and true and thought it safe to confirm their conviction on the basis thereof.

    3. It was urged by the learned counsel for the appellant that no reliance whatsoever should have been placed upon the said dying declaration as it was recorded on 7-10-1990; and even though Sushma survived till 11-10-1990, no further attempt was made to get her regular dying declaration recorded by a magistrate. In our opinion, the submission made by the learned counsel is misconceived. As Sushma was taken to the hospital with burns, the hospital authorities informed the police. The police after going there, recorded the statement of Sushma. It was then in the nature of a complaint and was later treated as a dying declaration because she died. Whether the police could have recorded a regular dying declaration or not was a matter for cross-examination of the Investigating Officer. In the absence of such cross-examination, it cannot have any bearing on the correctness or otherwise of the statement recorded on 7-10-1990. The said statement was sent to the police station at about 1.30 p.m and the FIR was recorded at 3.30 p.m A copy of the said FIR was received by the Magistrate on 8-10-1990 at about 10.00 a.m Therefore, there is no scope for doubting the genuineness of that statement in this case. We are emphasising this aspect because it was also contended by the learned counsel that the dying declaration, Ex. PJ was not her statement at all. Only a vague suggestion was made to the Investigating Officer and to the doctor that no statement at all was made by the deceased. This suggestion was denied by both of them. There is nothing on the basis of which it can be said that there is any substance in that suggestion.

    4. It was next contended that no weight ought to have been given to that statement as it was not attested by the doctor and no endorsement was made thereon to show that the statement was made by Sushma while she was mentally and physically fit to make such a statement. This submission is also misconceived as it proceeds on an erroneous assumption that what was recorded by the police officer was a dying declaration. As he recorded a complaint, it was not necessary for him to keep any doctor present or obtain any endorsement from him.

    5. It was next submitted that when she was taken to the hospital at 7.30 a.m, she was not replying to the questions properly as deposed by the first doctor who had examined her. This submission has also no substance because thereafter she was given treatment and the evidence shows that thereafter she was in a fit condition to make a statement. It was not even suggested to the police officer that she was not able to speak clearly. No attempt was made in the cross-examination of the doctor to show that her condition had not improved between 7.30 a.m and 1.30 p.m and, therefore, this submission also deserves to be rejected.

    6. It was next contended by the learned counsel that the statement was not recorded in question-and-answer form and therefore no weight should be attached to it. It also deserves to be rejected as misconceived because a complaint is required to be recorded in question-and-answer form even though there is a possibility that later on it might be treated as a dying declaration. This dying declaration receives corroboration from the site inspection report and also by the application, Ex. PL referring to the compromise arrived at on the previous day.

    7. The decisions relied upon by the learned counsel namely, Munnu Raja v. State of M.P (1976) 3 SCC 104, (1976) 2 SCR 764, Dalip Singh v. State of Punjab (1979) 4 SCC 332, AIR 1979 SC 1173 and State (Delhi Admn.) v. Laxman Kumar (1985) 4 SCC 476, AIR 1986 SC 250 have no relevance to the facts of this case. In those cases, dying declarations were recorded by the police officers during the course of investigation and were found to be suffering from defects of the kind submitted by the learned counsel.

    8. As we find no substance in any of the contentions raised by the learned counsel, this appeal is dismissed.

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    Comments

    Jai Prakash And Others v. State Of Haryana .
    (Jul 30, 1998)