Although a dying declaration recorded by a police officer, during the course of investigation is admissible under section 32 of the Indian Evidence Act, in view of the exception provided in subsection (2) of S.162 of the Code of Criminal Procedure,1973,it is better to leave such dying declaration out of consideration until and unless the prosecution satisfies the court as to why ,it was not recorded by a Magistrate or by a doctor.

The practice of the Investigating Officer, himself recording a dying declaration during the course of investigation ought not to encouraged. It is not that such dying declaration are always untrustworthy, but better and more reliable methods of recording dying declaration of an injured person should be taken recourse to and the one recorded the police officer, may be relied upon if there is no time or facilities available to the prosecution for adopting any better method.