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CS Professional · Internal and Forensic Audit · Forensic Audit and Indian Evidence Law

An accused director in a prosecution claims his case falls within a General Exception in the Bharatiya Nyaya Sanhita, 2023, for example that unsoundness of mind prevented him from knowing the nature of the act. On whom does the Adhiniyam place the burden of proving that exception?

The burden lies on the accused. When a person claims a General Exception in the Bharatiya Nyaya Sanhita, such as unsoundness of mind, he must prove those circumstances, and the Court presumes they do not exist until he does so.

  1. AOn the prosecution, which must disprove it
  2. BOn the accused, and the Court presumes the circumstances are absentCorrect
  3. COn the forensic auditor who prepared the report
  4. DEqually on both sides until the Court decides

Explanation

The provision on burden of proving exceptions places the burden of proving circumstances bringing the case within a General Exception, or a special exception or proviso, on the accused. The Court presumes absence of such circumstances. Its illustration of unsoundness of mind confirms the burden lies on the accused.

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