witnesses had not given any incriminating statement under Section 161 Cr.P.C., to the Investigation Officer when he examined them as witnesses. Therefore, it is the submission of the learned Counsel for the Appellants that the conviction recorded by the learned Sessions Judge for the offence under Sections 498 A, 306, 304 (B) of IPC and Section 4 of Dowry Prohibition Act, 1961 is perverse. It is the further submission that invariably in cases of death of newly married women within seven years, mandatory Magisterial enquiry is conducted. Here also, the Executive Magistrate/Revenue Divisional Officer had conducted enquiry and the report of the Revenue Divisional Officer was marked not through him/her, but by the Investigation Officer/P.W-11. It was an error on the part of the Prosecution which had prejudiced the valuable defence of the Accused. If the same was marked through the Executive Magistrate, who conducted enquiry, who had examined the Witnesses and who had recorded the statement of witnesses, had given a finding that there was a dowry harassment. Under such circumstances, he ought to have been examined as a witness. If he had been examined as a witness, the valuable defence of the Accused would have been protected by the learned Counsel for the Defence by cross-examining the Executive Magistrate regarding the incriminating report and could have elicited, but it was not done so. https://www.mhc.tn.gov.in/judis