questions put to them or from going rational answers to the questions, because of tender years or old age or disease. Therefore the child of tender age can be allowed to testify, if he has intellectual capacity to understand the questions and give rational answers. The proposition to evaluate the statement of child witness was stated in the case of Wheeler v. United States , 159 US 523 , wherein it was held that the evidence of child witness is not required to be rejected per se , but the court as a rule of prudence considers such evidence with close scrutiny and only on being convinced about the quality thereof and reliability can record conviction.