Assertion (A): Statement of a deceased, before his death, as to the cause of death of another person is not admissible under section 32 of the Indian Evidence Act. Reasons (R): Rules relating to a dying declaration in England are different from those in India.
Explanation:
Assertion (A) is true because Section 32(1) of the Indian Evidence Act, 1872, specifically deals with statements made by a person as to the cause of *his own* death, or as to any of the circumstances of the transaction which resulted in *his death*. It does not extend to statements about the cause of death of another person. Reason (R) is also true, as the legal requirements and scope of dying declarations in England differ significantly from those in India. However, the difference in rules in England does not explain why Section 32 of the Indian Evidence Act limits dying declarations to the declarant's own death; that limitation is inherent in the Indian statute itself.