Step 1: Understanding the Concept:
This question relates to the presumption of death under the Indian Evidence Act and the corresponding burden of proof. The relevant sections are Section 107 (Presumption of continuance of life) and Section 108 (Presumption of death).
Step 2: Detailed Explanation:
- Section 107 states that if a person is shown to be alive within the last 30 years, the burden of proving that he is dead is on the person who asserts his death.
- Section 108 provides an exception to this. It states that when the question is whether a man is alive or dead, and it is proved that he has not been heard of for seven years by those who would naturally have heard of him if he had been alive, the burden of proving that he is alive is shifted to the person who affirms it.
In simple terms, after 7 years of a person being unheard of, the law presumes them to be dead. Anyone who wants to claim that the person is still alive must prove it. The burden is on the one who "affirms" life, not on the one who "denies" it (or relies on the presumption of death).
Step 3: Final Answer:
As per Section 108 of the Indian Evidence Act, the burden of proving that the person is alive shifts to the one who affirms it. Therefore, option (B) is the correct answer.