JUDGMENT : S.C. Parija, J. - This appeal is directed against the judgment dated 04.12.1995, passed by the Additional Sessions Judge, Khurda, in S.T. No. 31/33/294 of 1995/92, holding the Appellants guilty of the offence u/s 4 of the Dowry Prohibition Act and Sections 498-A/304-B read with Section 34 IPC and convicting them thereunder. 2. The case of the prosecution, in brief, is that accused Babuli Barik, whose house adjoins to the south of the house of the informant Satrughna Subudhi of village Deburdhupatna, was married to deceased Basanti Barik, daughter of Bula Barik of village Kapasia, eight months prior to the date of the incident. Prior. to the marriage, a sum of Rs. 2,0007-was decided to be paid as dowry but during the marriage, Bula Barik, father of deceased Basanti, paid only Rs. 1,300/- for which there was quarrel on many occasions in the house of Rabi Barik, elder brother of accused Babuli Barik, for non-payment of balance dowry amount. On 16.02.1992, accused Babuli Barik, his sister-in-law Bidu and his father Kubera Barik joined in torturing deceased Basanti by way of tonsuring her hair. When this fact came to the knowledge of the informant, he cautioned accused Babuli and his elder brother Rabi, asking them to desist from such type of activities. On 18.2.1992, at about 1 A.M., while the informant Satrughna Subudhi was sleeping his house, he heard a hue and cry. He woke up and went to the back side of his house and found the house of accused Babuli Barik to have been set on fire. He further found that the door of the room of the accused Babuli to have been locked from outside. He (informant) scaled over the door frame and entered inside the room and found the deceased Basanti to have been sprinkled with kerosene and set on fire. On seeing this, he quickly removed the wearing apparels of deceased Basanti from her body and put out the fire. Thereafter he shouted from inside the house, as a result of which, the co-villagers came to the spot and broke open the door from outside. It was further alleged that the informant found accused Satya Beura, Babuli Barik and Ors. inside Anr. room when the occurrence took place and when the villagers shouted at accused Babuli, he called one Kasi Diga of village Chuda and took the injured Basanti to the hospital for treatment. It was further alleged that the informant found accused Satya Beura, Babuli Barik and Ors. inside Anr. room when the occurrence took place and when the villagers shouted at accused Babuli, he called one Kasi Diga of village Chuda and took the injured Basanti to the hospital for treatment. It was further alleged that accused Babuli Barik and his family members had poured kerosene and set fire to deceased Basanti for non-payment of balance dowry amount, which had been witnessed by co-villagers like Kanhu Maharana, Braja Maharana, Sadhu Sahu and Ors. . On these allegations, the informant lodged written report on 19.02.1992 before the O.I.C., Bolagarh Police Station, who registered the same as an F.I.R. and took up investigation. 3. During investigation the I.O. visited the spot on the same day i.e. 19.2.1992, seized a burnt polyster saree (M.O. 1), a burnt cotton saree (M.O. II), a half-burnt blouse (M.O. III) belonging to deceased Basanti and one half burnt bed sheet (M.O. IV) from the house of the accused Babuli Barik and prepared a seizure list in presence of the witnesses. The I.O. seized the cut head hair of deceased (M.O. V) kept under a thatch and kerosene tin of 3 1/2 litres (without kerosene) (M.O. VI). The I.O. also seized one Moble lock and two pieces of iron chain (M.O. VII), which was used as hinges of the door of the room, in which the deceased was sleeping from the verandah and prepared a seizure list in presence of the witnesses. Similarly, the I.O. seized some earth from the bed room of deceased Basanti stained with kerosene oil and also some sample earth from the same room, one silver Bela (M.O. X) and one brass Jhuntia (M.O. XI), some broken red coloured bangles (M.O. IX) and one old worn and printed lungi (M.O. VIII). On 20.02.1992 at about 12. 30P.M., the I.O. held inquest over the dead body of deceased Basanti in Nayagarh Hospital premises in presence Of witness and the Executive Magistrate and prepared the inquest report (Ext.11). He sent the dead body of the deceased to the S. D. M.O., Nayagarh, for post-mortem examination and the articles seized to the State F. S. L., Rasulgarh, for chemical examination. On 7.4.1992, he made over the charge of the case to the Circle Inspector of Police (P.W. 9), who after completion of the investigation. He sent the dead body of the deceased to the S. D. M.O., Nayagarh, for post-mortem examination and the articles seized to the State F. S. L., Rasulgarh, for chemical examination. On 7.4.1992, he made over the charge of the case to the Circle Inspector of Police (P.W. 9), who after completion of the investigation. filed charge-sheet under Sections 498-A/304-B read with Section 34 I.P.C. and Section 4 of the Dowry Prohibition Act ("D.P. Act" for short), read with Section 34 I.P.C. against the accused persons. 4. The plea of the accused persons was of denial and it was pleaded that a false case has been foisted against them. The accused persons admitted that the deceased had married accused Babuli Barik 3 1/2 years back and that she sustained burn injuries during night hours few months after her marriage, while she was residing in her marital home and that she died at Nayagarh Hospital due to extensive burn injuries. It was the plea of the defence that deceased Basanti sustained burn injury while she was sleeping her room when the mosquito net caught fire from an open lamp (Dibiri), which was burning in her bed room during night hours. The accused persons in their statements recorded u/s 313 Code of Criminal Procedure, admitted that a sum of Rs. 2,000/-was agreed to be paid as a dowry in cash and that out of that Bula Barik (P.W. 3) father of deceased Basanti had paid only Rs. 1,400/-with the assurance to pay the balance amount later. 5. The prosecution examined twelve witnesses and exhibited several documents in support of the charges against the accused persons. Bula Barik (P.W. 3), Janha Dei (P.W. 4) and Kanduri Barik (P.W. 8) were examined by the prosecution to prove the offence u/s 4 of the D.P. Act. P.W. 3, the father of deceased Basanti, in his evidence stated that at the time of the marriage, a sum of Rs. 2,000/- was agreed to be paid as dowry in cash and out of that he could pay only Rs. 1,400/- with an assurance to pay the balance amount later. P.W. 4, who is the step mother of the deceased stated in her evidence that the accused persons demanded a sum of Rs. 2,000/-in cash besides gold ring, clothings for the bridegroom and utensils as a dowry for the marriage. 1,400/- with an assurance to pay the balance amount later. P.W. 4, who is the step mother of the deceased stated in her evidence that the accused persons demanded a sum of Rs. 2,000/-in cash besides gold ring, clothings for the bridegroom and utensils as a dowry for the marriage. She further stated that all the demands of the accused persons were fulfilled except a sum of Rs. 600/-, which her husband (P.W. 3) promised to pay later, because of their financial hardship. P.W. 4 further stated that deceased Basanti had asked her on two occasions to pay the balance dowry amount as she (deceased) was being tortured in her marital house. P.W. 3 also confirmed that her daughter was being tortured for non-payment of balance dowry amount, which he could not pay because of his financial hardship. 6. P.W. 8, who is related to deceased Basanti corroborated the evidence of P.Ws. 3 and 4 and reiterated that the dowry amount of Rs. 2000/- had been agreed to be paid at the time of marriage besides utensils and other articles, which was decided prior to the marriage. P.W. 8 further stated that a sum of Rs. 1000/- was paid in cash to the uncle of accused Babuli Barik about 18 to 20 days prior to the marriage and a further sum of Rs. 400/- was paid in cash on the date of the marriage P.W. 8 further stated that he was present when a sum of Rs. 400/- was paid to the uncle of accused Babuli Barik on the date of marriage and that P.Ws. 3 and 4 promised to pay the balance amount of Rs. 600/- at a later date, after harvesting. 7. On the basis of such evidence of P.Ws. 3, 4 and 8 and the statements of the accused persons recorded u/s 313 Code of Criminal Procedure, admitting that a sum of Rs. 2000/-, was agreed to be paid as dowry in cash and that out of the said amount, Bula Barik (P.W. 3), father of deceased Basanti, had only paid Rs. 1400/-with the assurance to pay the balance amount later, learned Additional Sessions Judge proceeded to hold the accused persons guilty of offence u/s 4 of the D.P. Act and convicted them thereunder. 8. 1400/-with the assurance to pay the balance amount later, learned Additional Sessions Judge proceeded to hold the accused persons guilty of offence u/s 4 of the D.P. Act and convicted them thereunder. 8. Coming to the offence u/s 498-A read with Section 34 IPC alleged against the accused persons, the prosecution relied upon the informant (P.W. 1) and Kanhu Maharana (P.W. 2), besides P. ws. 3, 4 and 8. However, P. ws. 1 and 2 did not support the case of the prosecution and were declared hostile. In his cross-examination, informant (P.W. 1) denied the fact of his lodging any written report before the Bolagarh P.S. and also denied of having any knowledge about the cause of death of deceased Basanti and the allegation with regard to the demand of dowry. Accordingly, the prosecution had to rely upon the testimony of P.Ws. 3, 4 and 8 in support of the charge u/s 498-A read with Section 34 IPC. P.W. 3, who is the father of deceased Basanti, had stated in his evidence that as he could not pay a sum of Rs. 600/- out of Rs. 2000/-, which had been agreed to be paid as dowry in cash to the accused persons, his daughter was mentally and physically tortured, which fact has been told to him by her deceased daughter Basanti on several occasions. P.Ws. 3 further stated that his daughter had told him on two occasions that she was being tortured by the accused persons for non-payment of balance dowry amount of Rs. 600/-. P.W. 4 also stated that on two occasions, her deceased daughter had asked her to arrange for payment of the balance dowry amount of Rs. 600/-, but they could not meet the demand of the accused persons because of their financial hardship. P.W. 4 further stated that on one occasion, her deceased daughter had ran away from her marital house because of such torture as someone in her in law's house cut her head hair while she was sleeping. This statement of P.W. 4 finds corroboration from the post mortem report (Ext.15), which clearly mentions that the hairs over the head of the deceased had been shortened by cutting. Further the I.O. (P.W. 9) has also proved the seizure list showing seizure of a lump of hair kept under the thatch, which were allegedly cut from the head of deceased Basanti. 9. Further the I.O. (P.W. 9) has also proved the seizure list showing seizure of a lump of hair kept under the thatch, which were allegedly cut from the head of deceased Basanti. 9. The evidence of P.W. 8 fully corroborates the evidence of P.Ws. 3 and 4 with regard to the demand of dowry by the accused persons and the harassment caused to deceased Basanti for non-payment of the balance sum of Rs. 600/-. P.W. 8 also stated that accused Babuli Barik had come to his father-in-law's house to collect the balance dowry amount and P.W. 3 had asked for more time to arrange the balance dowry amount of Rs. 600/-, P.W. 8 further stated that deceased Basanti had come on different occasions to her parent's house for the balance dowry amount, as she was being harassed and tortured by the accused persons. 10. Considering the evidence of P.Ws. 3, 4 and 8 and other supporting materials on record, like the post-mortem report and the cut head hair of deceased (M.O. V), learned Additional Sessions Judge proceeded to hold the accused persons guilty u/s 498-A read with Section 34 IPC and accordingly convicted them thereunder. 11. Coming to the charge u/s 304-B read with Section 34 IPC, learned Sessions Judge has relied upon the alleged oral dying declaration of the deceased made before P.Ws. 3 and 4, who are the father and step mother of deceased Basanti. Both P.Ws. 3 and 4 had stated that when they attended their daughter at Nayagarh Hospital, she told them that while she was sleeping in one room, some one poured some liquid on her body and set her on fire and though she shouted for help, nobody opened the door from outside. P.Ws. 3 and 4 further gave out that their daughter, before she succumbed to her extensive burn injuries, had stated before them that the door of the room in which she was sleeping was locked from outside and her mother-in- law, sister-in-law and husband were sleeping outside but they did not open the door until the neighbourers rushed to the house of the accused on hearing her hue and cry and forced the accused persons to open the door to rescue her. 12. The defence challenged the veracity and credibility of the alleged oral dying declaration of the deceased purported to have been made before P. ws. 12. The defence challenged the veracity and credibility of the alleged oral dying declaration of the deceased purported to have been made before P. ws. 3 and 4 on the ground that the said fact had never been disclosed by P.Ws. 3 and 4 before the police. The I.O. (P.W. 10) admitted that P.W. 3 had not stated before him that her deceased daughter had told him that while she was sleeping in her bed room, nobody opened the door from outside. The I.O. further stated that P.W. 4 had also not stated before him that the in-laws of the deceased were sleeping outside the verandah of the house when the deceased was set fire. Learned Sessions Judge, while assessing the evidence on record, proceeded to find that the oral dying declaration of the deceased made before P.Ws. 3 and 4, as has been stated by them in their evidence, has not been challenged or controverted by the defence and therefore, there is no reason to disbelieve such evidence of P.Ws. 4 and 5 regarding the oral dying declaration of their deceased daughter made before them implicating the accused persons. 13. Learned Sessions Judge has taken into consideration the Chemical Examination Report (Ext.14), which revealed that one bed sheet in burnt condition, one printed cotton saree, one half burnt blouse and some earth were found to contain residue of kerosene. On the basis of such findings in the chemical examination report and the evidence of P.Ws. 3 and 4 with regard to the oraj dying declaration of the deceased, learned Sessions Judge came to hold that the same goes to support the case of the prosecution. 14. The other circumstantial evidence taken into consideration against the accused persons is the seizure of a tin (container) seized by the I.O. as per Ext.4/1, which smelt of kerosene oil. The said fact of seizure of the kerosene tin (M.O. VI) was not supported by the independent witness to the seizure list, as per Ext.4/1. Learned Sessions Judge relying on the evidence of the I.O. (P.W. 10) regarding seizure of kerosene tin and wearing apparels from the room of the deceased and the fact that the death of the deceased took place within seven years of marriage, proceeded to hold the accused persons guilty tinder Section 304-B read with Section 34 IPC. Learned Sessions Judge relying on the evidence of the I.O. (P.W. 10) regarding seizure of kerosene tin and wearing apparels from the room of the deceased and the fact that the death of the deceased took place within seven years of marriage, proceeded to hold the accused persons guilty tinder Section 304-B read with Section 34 IPC. Accordingly, the accused persons were convicted u/s 4 of the D.P. Act and Section 498-A/304-B read with Section 34 IPC and were convicted thereunder. 15. Learned Counsel for the Appellants has forcefully submitted that as there were no eye witnesses to the alleged occurrence and the entire case of the prosecution rests on circumstantial evidence, the order of conviction cannot be sustained. In this regard, it is submitted that the findings of the learned Additional Sessions Judge are based on mere surmises and conjectures in absence of any clear, cogent and credible evidence to establish the involvement of the accused persons in the alleged crime beyond all reasonable doubt. It is further submitted that as the purported dying declaration stated to have been made by deceased Basanti before P.Ws. 3 and 4, just prior to his death having not been disclosed before the I.O., the same is an after- thought and has been subsequently developed to support the case of the prosecution. Learned Counsel further submits that as the deceased Basanti had admittedly sustained 90% burn injuries, it was highly improbable that she would have been in a fit condition to make any statement prior to her death, while she was admitted in Nayagarh Hospital and that too in the absence of the doctor. Accordingly, it is submitted that in absence of any credible and corroborating evidence, the conviction of the accused persons on such circumstantial evidence cannot be sustained. 16. On a perusal of the evidence on record, we find that the alleged dying declaration purported to have been made by deceased Basanti before P.Ws. 3 and 4, had not been disclosed before the I.O. at the time of investigation of the case. Moreover, it is highly improbable that deceased Basanti with 90% burn injuries could have made any such statement prior to her death and that too in the hospital and in absence of the attending doctor. 3 and 4, had not been disclosed before the I.O. at the time of investigation of the case. Moreover, it is highly improbable that deceased Basanti with 90% burn injuries could have made any such statement prior to her death and that too in the hospital and in absence of the attending doctor. Moreover the doctor (P.W. 11), who conducted the post-mortem examination over the dead body of Basanti has clearly stated in his cross-examination that he did not notice any-foreign material, such as, traces of kerosene oil on her body and that it will be difficult for a patient with 90% burn injuries to talk immediately after she sustained those injuries. All these go to show that the purported dying declaration stated to have been made by deceased Basanti before P.Ws. 3 and 4 is highly improbable and the same cannot be relied upon for convicting the accused persons u/s 304-B IPC. 17. Admittedly, there being no eye witness to the occurrence, the entire prosecution case with regard to the alleged offence u/s 304-B/34 I.P.C. hinges on circumstantial evidence. It is now well settled in law that the prosecution in order to establish its case on the basis of circumstantial evidence has to show from such circumstances from which the conclusion of guilt is drawn, is fully established. Further the facts so established should be consistent only with the hypothesis of guilt of the accused and that is to say, they should not be capable of being explained on any other hypothesis, except that the accused is guilty. The circumstances should be conclusive in nature and they should exclude every possible hypothesis, except the one to be proved. There must be a chain of evidence so complete as not to live any reasonable ground for conclusion consistent with the innocence of the accused and must show that in all human possibility, the act must have been done by the accused. 18. In the present case, the circumstances as brought forth by the prosecution do not conclusively prove that the accused persons are responsible for the death of deceased Basanti. A mere suspicion or possibility cannot by itself be a substitute for concrete evidence. 18. In the present case, the circumstances as brought forth by the prosecution do not conclusively prove that the accused persons are responsible for the death of deceased Basanti. A mere suspicion or possibility cannot by itself be a substitute for concrete evidence. In absence of any corroborating evidence to conclusively prove the involvement of the accused persons in the death of Basanti, it would not be safe to base their conviction under Sections 304-B/34 IPC, solely on the basis of circumstantial evidence placed by the prosecution in this case and therefore it is a fit case where the benefit of reasonable doubt must be extended to the Appellants. 19. Coming to the charges u/s 4 D. P. Act and Sections 498-A/34 IPC, the clear, cogent and consistent evidence of P.Ws. 3, 4 and 8 and the admission by the accused persons in their statements recorded u/s 313 Code of Criminal Procedure leaves no manner of doubt that the accused persons had demanded dowry and deceased Basanti was being tortured for non-[payment of the balance dowry amount of Rs. 600/-. Accordingly, the findings of the learned Additional Sessions Judge in that regard cannot be faulted. 20. In view of the above, we are of the considered view that the conviction of the accused persons under Sections 304-B/34 IPC cannot be sustained and the same is accordingly set aside. The conviction of the accused persons u/s 4 D.P. Act and Sections 498-A/34 IPC is sustained and the accused persons are accordingly sentenced to undergo rigorous imprisonment for a period of one year and two years each respectively. It is needless to say that the period of imprisonment already undergone by the Appellants shall be treated as set-off. The Criminal Appeal is accordingly disposed of. A.S. Naidu, J. 21. I agree. Final Result : Dismissed