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As per Indian Evidence Act, 1872 S. 106. Burden of proving fact especially within knowledge.— When any fact is especially within the knowledge of any person , the burden of proving that fact is upon him. When there is special knowledge of a fact with accused then the burden of proof will be on accused. As observed by the High Court of Delhi in the case of – Dilip @ Deepak v. State 2017 “ Section 106 of the Evidence Act puts the onus of proof on the person having special knowledge surrounding the circumstances of an occurrence, and since, on that night, the only person besides the deceased in the house was the accused, he is the master of such knowledge.”
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