what is the evidence value of a statement in 202 inquiry

If the accused has made a false statement to the police officer in the 202 Crpc, is a 340 crpc for perjury is mantainable against him or her ??
a case law in support is urgently needed.
What is the evidence value of such statements ??


Kindly refer to the matter of Mahesh Tiwari vs State Of U.P. And Another on 24 August, 2016 from Allahabad High Court


SIr I have gone thru this citation, but I was looking forward to a more specific one, matching my case

the judge in question here is very specific about the same, if you can help me with something like that, would appreciate that

thanks btw for the help 




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