Section 162 of the Criminal Procedural Code prohibits statements made to police officers during an investigation from being signed or used as evidence, with some exceptions. Statements cannot be used at an inquiry or trial regarding the investigated offense, except to contradict a prosecution witness if duly proved. The section does not apply to dying declarations under Section 32(1) or discovery statements under Section 27 of the Indian Evidence Act. A witness whose previous statement is used can be re-examined for explanation. The section is aimed at preventing coercion of statements but has some exceptions for contradicting witnesses and furthering justice.