According to George v. State of Kerala (1998), which part of an investigating officer’s inquest account…

"What the officer personally saw and found" The Court distinguished the investigating officer's own observations from inquest statements based on information heard from others; the latter were subject to CrPC section 162 (now section 181 of the BNSS) and could not be treated as unrestricted substantive proof. An inquest report did not conclusively establish guilt, so "Every allegation in the inquest report conclusively proves guilt" is wrong.