is true and voluntary, it can base conviction on it without corroboration. 29. This Court highlighted the significance of a dying declaration in Kundula Bala Subrahmanyam vs. State of Andhra Pradesh3. The general rule is that hearsay evidence is not admissible. Unless the evidence tendered is tested by cross- examination, it is not creditworthy. However, Section 32(1) of the Evidence Act is an exception to this general rule. This Court observed as under: 18. * * * * * A dying declaration made by person on the verge of his death has a special sanctity as at that solemn moment, a person is most unlikely to make any untrue statement. The shadow of 2 (1992) 2 SCC 474 3 (1993) 2 SCC 68431 impending death is by itself the guarantee of the truth of the statement made by the deceased regarding the causes or circumstances leading to his death. A dying declaration, therefore, enjoys almost a sacrosanct status, as a piece of evidence, coming as it does from the mouth of the deceased victim. Once