Criminal Appeal allowed. The appellant, an advocate, had been convicted by the High Court of Gujarat under s.302 IPC and s.3(2)(v) of the Atrocities Act for the burn death of Kamlaben, a married Scheduled Caste woman, the High Court having reversed his acquittal by the Additional Sessions Judge. HELD: (i) Read with s.32 of the Evidence Act, sub-s.(2) of s.162 CrPC shows that a statement recorded under s.161 CrPC is treated as a dying declaration after the maker's death; the first two dying declarations (Ex.44 to the Executive Magistrate on 14-9-1993, which was in fact the First Information Report, and Ex.48 to the police, attested by the deceased's brother and husband) therefore retained full evidentiary value, and the High Court erred in discarding them. (ii) Both exonerated the appellant and attributed the burns to an accident; the finding that he was present when they were recorded was factually incorrect, the Magistrate's endorsement confirming no police staff or relatives were present. (iii) The third dying declaration Ex.59 (17-9-1993) incriminating the appellant was obviously suspicious on its face, and the complaint filed only on 26-9-1993, coupled with the husband's same-day application for Scheduled Caste death compensation (since taken), showed the attempted-rape story was created long after the incident to obtain compensation. (iv) Letters Exs.22 and 31 evidenced a close brother-sister relationship, not blackmail. (v) The Doctor admitted no smell of kerosene was observed or recorded; the Panchnama was more compatible with accidental death; there was absolutely no evidence of homicide, and the trial court's finding of accidental death was endorsed. (vi) Interference in an appeal against acquittal should be minimal and only where the trial court judgment is perverse; the High Court ignored this principle. High Court judgment set aside; appellant's acquittal ordered.