JUDGMENT The case of the prosecution is that the deceased was married to accused 1. Accused 2 is the mother of accused 1. The deceased and accused lived together happily for about two months. Thereafter, the accused started suspecting her chastity alleging that she had extramarital relationship with another person. In that regard, the accused subjected the deceased to physical and mental torture. The deceased informed her plight with her parents. The deceased was consoled to bear with the circumstances and to wait for good time. The accused continued to inflict physical and mental torture on the deceased. The deceased unable to bear the torture committed suicide by self-immolation. 2. The parents on receipt of information of bum injuries on the deceased went to the District Hospital. The Tahsildar, Bidar recorded the dying declaration of the deceased at Exhibit P. 7 which discloses that the deceased committed suicide on account of physical and mental torture inflicted on the deceased suspecting her fidelity. The parents P.Ws. 3 and 4 had turned hostile. The Trial Court convicted the accused on the basis of the dying declaration. The doctor has certified that the dying declaration was recorded in his presence. Therefore, the conviction recorded under Section 498-A is sound and proper. 3. The provisions of Sections 107 and 306 of the Indian Penal Code read thus: "107. Abetment of a thing.-A person abets in doing of a thing, who.- Firstly.-Instigates any person to do that thing; or Secondly.-Engages with one or more other person or persons in any conspiracy for the doing of that thing, if an act or illegal omission takes place in pursuance of that conspiracy, and in order to the doing of that thing; or Thirdly.-Intentionally aids, by any act or illegal omission, in doing of that thing. 306. Abetment of suicide.-If any person commits suicide, whoever abets the commission of such suicide, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine". 4. 306. Abetment of suicide.-If any person commits suicide, whoever abets the commission of such suicide, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine". 4. The provisions of Section 113-A of the Indian Evidence Act, 1872, declare thus: "113-A. Presumption as to abetment of suicide by a married woman.-When the question is whether the commission of suicide by a woman had been abetted by her husband or any relative of her husband and it is shown that she had committed suicide within a period of seven years from the date of her marriage and that her husband or such relative of her husband had subjected her to cruelty, the Court may presume, having regard to all the other circumstances of the case, that such suicide had been abetted by her husband or by such relative of her husband". 5. The word 'abetment' is defined under Section 107. The word 'abetes' employed in Section 306 is to be read in the context of the provisions of Section 107 of the Indian Penal Code. A person is said to abete a thing if: (1) instigates any person to do that thing; (2) doing the thing by himself or through others by conspiracy for doing a thing; (3) intentionally aids by act of omission or illegal omission in the doing of that thing. The pith and substance of Section 107 declares that there should be a positive intention on the part of the abettor that the victim should commit suicide as a consequence of his act. The mere acts of cruelty without an intention or contemplation on the part of the accused, that the deceased should commit suicide, cannot be a ground to hold the accused liable for abetment of suicide committed by the victim. 6. An apparent reading the provision of Section 113-A of Indian Evidence Act appears to be in conflict with Section 107 of the Indian Penal Code. Section 113-A declares that if a married woman commits suicide on account of cruelty within seven years of marriage, the law presumes that the husband or the relative of the husband has abeted the commission of suicide. 7. Section 113-A declares that if a married woman commits suicide on account of cruelty within seven years of marriage, the law presumes that the husband or the relative of the husband has abeted the commission of suicide. 7. The presumption under Section 113-A of the Indian Evidence Act can be invoked only when it is established that the cruelty is perpetrated by acts with an intention that the deceased should commit suicide or commits cruelty of such a nature that it literally drives the woman to commit suicide as defined under Section 498-A(a) of the Indian Penal Code. In the absence of such material, the invoking of presumption under Section 113-A is untenable in law. 8. Accordingly, the conviction under Section 306 of the IPC is set aside. The conviction under Section 498-A of Indian Penal Code is confirmed. The accused are entitled to the benefit of set off under Section 482 of the Code of Criminal Procedure.