113. . - A notification in the Gazette of India that any portion of British territory has ^1[before the commencement of Part III of the Government of India Act, 1935 (26 Geo. 5, c. 2)] been ceded to any Native State, Prince or Ruler, shall be conclusive proof that a valid cession of such territory took place at the date mentioned in such notification.     **************** NOTES:- 1. Ins. by the A.O. 1937, Part III of the Government of India Act 1935, came into force o... ... ...

112. . - The fact that any person was born during the continuance of a valid marriage between his mother and any man, or within two hundred and eighty days after its dissolution, the mother remaining unmarried, shall be conclusive proof that he is the legitimate son of that man, unless it can be shown that the parties to the marriage had no access to each other at any time when he could have been begotten. =============... ... ...

^1[111A. . - (1) Where a person is accused of having committed any offence specified in sub-section (2), in - (a) any area declared to be a disturbed area under any enactment, for the time being in force, making provision for the suppression of disorder and restoration and maintenance of public order; or (b) any area in which there has been, over a period of more than one month, extensive disturbance of the public peace, and it is shown that such person had been at a p... ... ...

111. . - Where there is a question as to the good faith of a transaction between parties, one of whom stands to the other in a position of active confidence, the burden of proving the good faith of the transaction is on the party who is in a position of active confidence. Illustrations (a) The good faith of a sale by a client to an attorney is in question in a suit brought by the client. The burden of proving the good faith of the transaction is on the attorney. (b) The good faith of a ... ... ...

110. . - When the question is whether any person is owner of anything of which he is shown to be in possession, the burden of proving that he is not the owner is on the person who affirms that he is not the owner. =============... ... ...

109. . - When the question is whether persons are partners, landlord and tenant, or principal and agent, and it has been shown that they have been acting as such, the burden of proving that they do not stand, or have ceased to stand, to each other in those relationships respectively, is on the person who affirms it. =============... ... ...

108. . - ^1[Provided 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 ^2[shifted to] the person who affirms it.     **************** NOTES:- 1. Subs. by Act 18 of 1872, s. 9, for "when". 2. Subs. by s. 9, ibid., for "on". =============... ... ...

107. - When the question is whether a man is alive or dead, and it is shown that he was alive within thirty years, the burden of proving that he is dead is on the person who affirms it. =============... ... ...

106. . - When any fact is especially within the knowledge of any person, the burden of proving that fact is upon him. Illustrations (a) When a person does an act with some intention other than that which the character and circumstances of the act suggest, the burden of proving that intention is upon him. (b) A is charged with travelling on a railway without a ticket. The burden of proving that he had a ticket is on him. =============... ... ...

105. . -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 (45 of 1860), 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. Illustrations (a) A, accused of murder, alleges that, by reason of unsoundness of mind, he did no... ... ...

104. . - The burden of proving any fact necessary to be proved in order to enable any person to give evidence of any other fact is on the person who wishes to give such evidence. Illustrations (a) A wishes to prove a dying declaration by B. A must prove B's death. (b) A wishes to prove, by secondary evidence, the contents of a lost document. A must prove that the document has been lost. =============... ... ...

103. . - 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. Illustrations ^1[(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) B wishes the Court to believe that, at the time in question, he was elsewhere. He must prove it.     *****... ... ...

102. . - The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side. Illustrations (a) A sues B for land of which B is in possession, and which, as A asserts, was left to A by the will of C, B's father. If no evidence were given on either side, B would be entitled to retain his possession. Therefore the burden of proof is on A. (b) A sues B for money due on a bond. The execution of the bond is admitted, but B s... ... ...

PART III PRODUCTION AND EFFECT OF EVIDENCE CHAPTER VII. - OF THE BURDEN OF PROOF 101. . - Whoever desires any Court to give judgment as to any legal right or liability dependent on the existence of facts which he asserts, must prove that those facts exist. When a person is bound to prove the existence of any fact, it is said that the burden of proof lies on that person. Illustrations (a) A desires a Court to give judgment that B shall be punished for a crime which A says B has com... ... ...

100. . - Nothing in this Chapter contained shall be taken to affect any of the provisions of the Indian Succession Act, 1865 ^[1](10 of 1865) as to the construction of wills.     **************** NOTES:- 1. See now the Indian Succession Act, 1925 (39 of 1925), Pt. VI, Ch. VI. =============... ... ...

99. . - Persons who are not parties to a document, or their representatives in interest, may give evidence of any facts tending to show a contemporaneous agreement varying the terms of the document. Illustration A and B make a contract in writing that B shall sell A certain cotton, to be paid for on delivery. At the same time they make an oral agreement that three months credit shall be given to A. This could not be shown as between A and B, but it might be shown by C, if it affected his i... ... ...

98. - Evidence may be given to show the meaning of illegible or not commonly intelligible characters, of foreign, obsolete, technical, local and provincial expressions, of abbreviations and of words used in a peculiar sense. Illustration A, sculptor, agrees to sell to B, "all my mods". A has both models and modelling tools. Evidence may be given to show which he meant to sell. =============... ... ...

97. . - When the language used applies partly to one set of existing facts, and partly to another set of existing facts, but the whole of it does not apply correctly to either, evidence may be given to show to which of the two it was meant to apply. Illustration A agrees to sell to B "my land at X in the occupation of Y". A has land at X, but not in the occupation of Y, and he has land in the occupation of Y but it is not at X. Evidence may be given of facts showing which he meant to sell.... ... ...

96. . - When the facts are such that the language used might have been meant to apply to any one, and could not have been meant to apply to more than one, of several persons or things, evidence may be given of facts which show which of those persons or things it was intended to apply to. Illustrations (a) A agrees to sell to B, for Rs. 1,000, "my white horse". A has two white horses. Evidence may be give of facts which show which of them was meant. (b) A agrees to accompany B to Haidara... ... ...

Commercial Tax Department Ministry, Vallabh Bhawan, Bhopal Bhopal, the 28th March 2025 No. CT-8-0007-2024-Sec-1-V (CT)(17).- In exercise of the powers conferred by sub-clause (2) of clause 1 of the notification No. CT-8-0007-2024-Sec-1-V (CT)(19), Bhopal, dated 08th August 2024 of this department, the State Government, hereby : - 1. appoints 11th day of February, 2025 as the date on which the provisions of clause 25, 28 and 33 of the said notification shall deemed to have come ... ... ...