Section 266(a) in Police Regulations, Bengal , 1943
(a)If it is net possible to have the statement of a person whose evidence is required and who is in imminent danger of death recorded by a Magistrate and it becomes necessary for some other person to record a dying declaration, this shall be done, whenever possible, in the presence of the accused or of attesting witnesses. A dying declaration made to a police officer shall be signed by the person making it.
