The fact that the deceased was not under any fear or pressure at the time of making the statement would lend strength and assurance to the dying declaration – Kishan Lal Sethi v. Jagan Nath
Where the finding of the court is that the declaration is not wholly reliable and material and an integral portion of the deceased’s version of the entire occurrence is untrue, the court may, in all the circumstances of the case, consider it unsafe to convict the accused on the basis of the declaration alone without further corroboration – Maniram v. the State of MP
Where there is more than one statement in the nature of dying declaration, one first in point of time must be preferred – Dhyan Singh v. the State of Rajasthan
Dying declaration cannot be thrown out simply on the ground that dying declaration is recorded in other than the Hindi language – Ram Das v. the State of Rajasthan
Section 33: Relevancy of certain evidence for proving, in a subsequent proceeding, the truth of facts therein stated
Evidence given by a witness in a judicial proceeding, or before any person authorized by law to take it, is relevant for the purpose of proving, in a subsequent judicial proceeding, or in the later stage of the same judicial proceeding, the truth of the facts which it states when the witness is dead, or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or if his presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable:
That the proceeding was between the same parties or their representatives in interest;
That the adverse party in the first proceeding had the right and opportunity to cross-examine;
That the questions in issue were substantially the same in the first as in the second proceeding
Explanation: A criminal trial or inquiry shall be deemed to be a proceeding between the prosecutor and the accused within the meaning of this section.
STATEMENTS MADE UNDER SPECIAL CIRCUMSTANCES
Section 34: [Entries in the books of account including those maintained in an electronic form] when relevant
[Entries in the books of account, including those maintained in an electronic form] regularly kept in the course of business, are relevant whenever they refer to a matter into which the court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability.