8. Without expressing a view on whether opinion expressed by NHRC is of persuasive value or to be relied upon by the Court, it is seen from the opinion that thereby was said, purpose of inserting by amendment the provision [section 176 (1-A)] was that unless such inquiry was made there would be no scope to determine that an incident, inter alia, of custodial death may be or is/was result of an offence. The opinion appears to be correct since, the prosecution for establishing offence causing death is the State. Custodial death happens, when the under trial or the convict is in custody of State. Hence, there was necessity for this amendment, to initiate inquiry by the Magistrate for establishing whether there was any offence committed in relation to the death. What transpires is that pendency of Magisterial inquiry cannot be defense of State against the claim for compensation, when the death, not being natural, happened while the person was in custody.