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Section 27
Defendant's Burden of Proof

(1) According to the prevailing laws of Nepal, if the defendant claims that the punishment will be reduced or exempted or that he will be released from the punishment, the burden of proving the same will be on him.
(2) The defendant shall bear the burden of proving that the thing that is required to be given or delivered to the plaintiff according to the prevailing Nepalese law has been given or delivered in accordance with that law.