The answer is: C
Explanation
The correct option is C: Person who is unwilling to give evidence.
Section 32 of Evidence Act deals with the relevancy of statements made by persons who are dead, or who cannot be found, or who have become incapable of giving evidence, or whose attendance cannot be procured without unreasonable delay. These statements are relevant in certain cases, such as when they relate to the cause of death, or are made in the course of business, or are against the interest of the maker, or give opinion on public matters, or relate to the existence of relationship, etc.
However, Section 32 does not mention anything about persons who are unwilling to give evidence. Such persons may be compelled to give evidence by the court, unless they have a valid privilege or exemption. Therefore, Section 32 does not speak of persons who are unwilling to give evidence.