Explanation:

- Section 100: This section does not exist in the Indian Evidence Act. It is unrelated to the burden of proof.

- Section 101: This deals with the general burden of proof. It states that whoever asserts a fact must prove it.

- Section 110: This is the correct section that deals with the burden of proof concerning ownership. It states that when a person has possession of property, the burden of proving that they are not the owner lies on the challenger.

- Section 105: This section concerns the burden of proof in cases involving exceptions, provisos, and exemptions.