The incident took place when the seven-year-old victim had gone to attend nature's call near her house in Dhaur village under Utai police station limits yesterday afternoon, Station House Officer Phool Singh Netam told PTI.
The accused identified as Parasram Thakkur, a native of same village, reportedly took the girl to a nearby field where he allegedly sexually assaulted her, the officer said.
He also threatened the girl with dire consequences if she revealed the incident to anyone.
Soon after news of the incident apread, a police team reached the spot and pacified the angry villagers, he said.
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Immediately a case was registered under Section 376 (rape) and Prevention of Children from Sexual Offences Act, based on the complaint of the victim's father, he said.
Since the accused was seriously injured due to the thrashing, he was rushed to the primary health centre of Utai, from where he was shifted to the Durg District Hospital where doctor declared him brought dead , he said.
After the death of the accused, a murder case has also been registered against unknown persons, he said.
Meanwhile, the victim girl is stable, the officer said.