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Section 105 IEA places the burden of proving the existence of circumstances bringing the case within any General Exception (under IPC) on

ABoth parties equally
BThe prosecution
CThe accused — though the standard is preponderance of probabilities, not beyond reasonable doubt
DThe trial judge
Answer & Solution
Correct answer: C. The accused — though the standard is preponderance of probabilities, not beyond reasonable doubt
Section 105 places the burden on the accused. K M Nanavati v State of Maharashtra (1962) clarifies the accused need only raise a preponderance of probabilities; the prosecution must still establish guilt beyond reasonable doubt.
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