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Section 105 IEA, dealing with the burden of proving an exception in criminal cases, provides that:

Answer & Solution
Correct answer: B.
1. Section 105 IEA: 'When a person is accused of any offence, the burden of proving the existence of circumstances bringing the case within any of the General Exceptions in the Indian Penal Code, or within any special exception or proviso contained in any other part of the same Code, or in any law defining the offence, is upon him; and the Court shall presume the absence of such circumstances.' 2. The standard for the accused is PREPONDERANCE OF PROBABILITIES, not beyond reasonable doubt (Pratap v. State of U.P., AIR 1973 SC 786; K. M. Nanavati v. State of Maharashtra, 1962). 3. The presumption against the accused is rebuttable. 4. Hence option B is correct. _Source: Indian Penal Code 1860 / Code of Criminal Procedure 1973 / Indian Evidence Act 1872 (Bare Acts, indiacode.nic.in) — Indian Evidence Act, Section 105; K. M. Nanavati v. State of Maharashtra, AIR 1962 SC 605_
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