Whether statement recorded under section 161 Cr.P.C. can be treated as dying declaration?

The Supreme court observed that statement recorded by the I.O. can be treated as dying declaration under the provisions of section 32(1) of the Evidence Act and is not hit by section 162 Cr.P.C.

( Pradeep Bisoi @ Ranjit Bisoi vs State of Odisha, Crl Appeal  1192/2018 decided on 10-10-2018)