Explanation:

Section 102 try to locate the party on whom the burden of proof lies. The burden of proof lies upon the party whose case would fail if no evidence were given on either side. This may shift during trial In criminal cases the burden of proof is on the prosecution (except in cases of general exceptions, 304B, 376, 498A). In civil litigation, the burden of proof is initially on the plaintiff However, there are. a number of technical situations in which the burden shifts to the defendant; For example, when the plaintiff has made a prima facie case, the burden shifts to the defendant to refute or rebut the plaintiffs evidence.