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

Director Anil is prosecuted for an offence defined by law. He claims his act falls within a General Exception in the Bharatiya Nyaya Sanhita, 2023, and the forensic auditor is asked who bears the burden of proving this. What does the Bharatiya Sakshya Adhiniyam, 2023 provide?

The burden of proving that the case falls within a General Exception, or any special exception or proviso, is on the accused, and the Court presumes such circumstances are absent. The prosecution need not disprove the exception at the outset.

  1. AThe prosecution must disprove the exception beyond doubt
  2. BThe burden lies on the accused, and the Court presumes the absence of such circumstancesCorrect
  3. CThe burden is shared equally between the accused and the prosecution
  4. DThe burden lies on the forensic auditor who gathered the records

Explanation

When a person is accused of an offence, the burden of proving circumstances bringing the case within a General Exception or a special exception or proviso is on him, and the Court presumes their absence. The prosecution therefore does not have to disprove the exception first.

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