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judicial dealt under the provisions of the Evidence Act. The first limb of Section 193 IPC deals with false evidence either given or tendered and the second limb deals with the fabrication of false evidence for the purpose of being used as "evidence" in a judicial proceeding. What is dealt under Section 193 IPC is centering around the expression "evidence" either false or fabricated. In order to bring the matter within the sweep of Section 193 IPC, there should be "evidence" either false tendered at any stage of judicial proceeding or fabricated for the purpose of being used in any stage of a judicial proceeding. Then comes the question as to the permissibility of fastening criminal liability under Section 193 IPC to a statement, which by its nature will not come CRL.REV.PET NO. 854 OF 2023 under the purview of "evidence". A statement recorded under Section 161 Cr.P.C by the Investigating Officer will not form part of evidence either before a court or a competent authority empowered to take evidence, but will remain an unsigned statement recorded by the Investigating Officer during the course of investigation and it cannot be brought under the purview of "evidence" or "piece of evidence" and cannot be used for any purpose except for the purpose of contradiction in a judicial proceeding. The embargo under Section 162 Cr.P.C. clearly reveals that a statement recorded other than the one which would fall under the purview of Section 32 or Section 27 of the Evidence Act cannot be used for any purpose at any enquiry or trial in respect of any offence except for the purpose of contradiction and to contradict any witness in the manner provided by Section 145 of the Indian Evidence Act. Such contradiction can only be used for the CRL.REV.PET NO. 854 OF 2023 purpose of explaining any matter referred to in cross-examination. Necessarily, a statement recorded under Section 161 Cr.P.C. other than the one which would fall under Section 32(1) or admissable under Section 27 of the Evidence Act, cannot be brought under the purview of "evidence". A statement recorded under Section 161 Cr.PC cannot be used as evidence even if it is a true version. Necessarily, the question whether it is false or fabricated does not arise for consideration in a judicial proceeding, hence, will stand outside the ambit of Section 193 of IPC. There is no scope for ascertaining the same either "false" or "fabricated" since it is not an evidence. The statement recorded under Section 161 Cr.P.C. and its application in a judicial proceeding will stand controlled by Section 162 Cr.P.C. and the embargo incorporated therein. Necessarily, it cannot be brought within the wide spectrum of "evidence". The corollary is that no criminal liability can be CRL.REV.PET NO. 854 OF 2023 fastened under Section 193 IPC unless involves "evidence" either false or fabricated and tendered in any judicial proceeding or intended to be used in any stage of judicial proceeding. Necessarily, the false or fabricated statement/ document must satisfy that it was intended to use as "evidence" or tendered as "evidence" and it must have the character of "evidence" otherwise.