Dying Declaration which comes under Sec 32(1) of Indian Evidence Act is based on the Maxim “Nemomorituruspraesumiturmentire”, meaning of this maxim is a man will not meet his maker with a lie in his mouth. Dying declaration is the exception to the hearsay evidence.
A dying declaration can be in the form of writing, oral statement, sign and gestures.
Section 32 (1) – When it relates to the cause of death – When the statement is made by a person as to the cause of his death, or to the any of his circumstances of the transaction which resulted in his death, in case in which the cause of that person’s death comes into question.
Such statement are relevant whether the person the person who made them was or was not, at the time when they were made, under expectation of death, and whatever may be the nature of the proceeding in which the cause of his death comes into question.