Section 101 of the Indian Evidence Act, 1872, provides that the burden of proof lies on the prosecution. However, Section 106 provides an exception, shifting the burden of proof to the accused in certain cases where the facts are within his special knowledge.
The term ”any person” in Section 106 of the Indian Evidence Act refers to a party to the suit or proceeding, and not necessarily a stranger or witness. This person is expected to provide evidence related to facts within their knowledge.
Statement (A) is correct: In the case of Anees v. The State Govt. of NCT, 2024 SC, the Supreme Court expounded on the applicability of Section 106 of the Indian Evidence Act. The section deals with the burden of proof where a party has special knowledge regarding a fact.
Statement (B) is incorrect: This case does not expound the principles relating to Section 106 of the Indian Evidence Act.
Statement (C) is incorrect: Abhay v. Union of India does not deal with the applicability of Section 106.
Statement (D) is incorrect: Similarly, Anish v. The State Govt. of NCT does not focus on Section 106.
The phrase illustrates that presumptions are not irrefutable. They can be rebutted if evidence disproving them is presented, thus shifting the burden of proof back to the original party.
Section 106 is linked to the theory of reverse burden of proof (where the accused must disprove certain facts) and the doctrine of last seen together (relevant in criminal cases involving circumstantial evidence).