Dying declaration academics

1. It is best that it is recorded by the Magistrate .
2. If there is no time to call the Magistrate, keeping in view the deteriorating condition of the declarant, it can be recorded by anybody e.g. public servant like doctor or any other person.
3. It cannot be said that a dying declaration recorded by a police officer is always invalid.
4. If any dying declaration is not recorded by the competent Magistrate, it is better that signatures of the witnesses are taken who are present at the time of recording it.

As regards yout query please go through the legal decision of Pakala Narayana Swmay Vs Emperor ( (1939) 41 BOMLR 428; AIR 1939 PC 47 )