Explanation:

Section 105 is intended to apply only to criminal cases The general principles relating to burden of proof in criminal cases are:

i) the court presumes that the accused is innocent and, therefore, prosecution must prove that he is guilty

ii) Once the prosecution  has proved the guilt of the accused beyond a reasonabledoubt, and the accused takes ea of insanity etc, the burden is on the accused to  prove it. Thus if the accused claims that his case comes under any of the exceptions, the burden of  pro vingit lies on him.