would be relevant whether the person who made it was or was not at the time of making the statement under expectation of death. Such a statement would be relevant whatever may be the nature of the proceedings in which the cause of his death comes into question. The relevancy is not confined to the cause of his death but also to the circumstances of the transaction which resulted in his death. 27. In Khushal Rao vs. State of Bombay1, this Court examined the principles governing acceptance of dying declaration. After examining the relevant provisions of the Evidence Act and various judicial pronouncements, this Court laid down the following conclusions: (i) it cannot be laid down as an absolute rule of law that a dying declaration cannot form the sole basis of conviction unless it is corroborated; (ii) each case must be determined on its own facts, keeping in view the circumstances in which the dying declaration was made; 1 AIR 1958 SC 2229 (iii) it cannot be laid down as a general