Panel Code, 1860–Sec. 302–Evidence Act, 1872–Sec. 32–Acquittal from the offence–Reliability of evidence–Parcha bayan and dying declaration recorded by Judicial Magistrate are shown to be recorded at the same time which is not possible–Contradictions between both the statements–Site plan is not corroborating the statement recorded in parcha bayan–Doctor who was alleged to give the oral certificate of fit mental state, was not produced–Deceased sustained 70% burn injuries–Judicial Magistrate did not endorse the findings of fit mental state of deceased–Admitted fact that the palms of deceased were not burnt–In a case of homicidal burning by pouring kerosene on the body of another, the palms along with other parts of the body will get burn–Possibility of committing suicide is strengthened with the fact that the accused himself received 30% burn injuries–Held, the acquittal was justified.