did not name the appellants herein that they had poured kerosene oil on him and set him ablaze. In fact, the FIR (Ex.P/24) can be treated as oral dying declaration made by the deceased immediately after the incident and duly recorded FIR (Ex.P/24) proved by S.P. Singh (PW-14). However, vide Ex.P/50 (application for permission for recording the dying declaration) on 01.04.2012, Station House Officer Pandri, Mova, Raipur requested CMO, Balaji Hospital to record the dying declaration then it was certified on 01.04.2012 that deceased Rameshwar Jangde was not in fit physical state of mind to record the dying declaration whereas, the oral dying declaration is said to have been given by the deceased to Bhanmati (PW-1), Hemkumar Jangde (PW-4), Amritlal (PW-7) & Ramsai (PW-9) immediately after the incident. However Bhanmati (PW-1) made her statement under Section 161 of the CrPC on 13.07.2012 and the explanation given by the SHO Anandram (PW-18) that since she has lost her husband (deceased), therefore, there was delay in recording the statement. It has not been stated anywhere by him that she was unwell or admitted in the hospital by which she was unable to make statement, as such, the explanation given for the delay in recording statement of Bhanmati (PW-1) under Section 161 of CrPC cannot be accepted and more particularly the deceased himself lodged FIR and two medical documents (Ex.P/48 & Ex.P/50) are available on the record in which it has