Which one of the following statements with respect to number of witnesses is not correct ?

According to Section 134 of the Indian Evidence Act, 1872, "No particular number of witnesses shall in any case be required for the proof of any fact." This encapsulates the legal maxim that evidence must be weighed and not counted. The emphasis is consistently on the quality of evidence rather than the quantity or plurality of witnesses.

The Supreme Court of India, notably in Vadivelu Thevar v. State of Madras (1957), established that a conviction can legally be based on the solitary testimony of a single witness if the court finds that witness to be "wholly reliable." There is no absolute rule of law or practice that requires corroboration for a single witness in every situation. Therefore, statement C is incorrect as it wrongly claims that reliance cannot be based on a solitary statement in any situation.