Section 27
Burden Of Proof On The Defendant
(1) If the defendant makes a counter claim (Jikir) regarding remission from the penalty or acquittal from the charge (penalty)
pursuant to prevailing Nepal law, the burden of proof of proving such fact shall lie on the defendant him/herself.
(2) If some thing has to be paid or returned back to the plaintiff pursuant to the prevailing Nepal law, the burden of proving the fact that it has been already
paid or returned back shall lie on the defendant.