Indian Evidence Act, 1872
103. Burden of proof as to particular fact
The burden of proof as to any particular fact lies on that person who wishes the Court to believe in its existence, unless it is provided by any law that the proof of that fact shall lie on any particular person.
78 [(a)] A prosecutes B for theft, and wishes the Court to believe that B admitted the theft to C, A must prove the admission.
B wishes the Court to believe that, at the time in question, he was elsewhere. He must prove it.