Section 101, Indian Evidence Act declares-
A. When the question is whether any person is the owner of anything of which he is shown to be in possession, the burden of proving that he is not the owner is on the person who affirms that he is not the owner
B. Whoever desires any court to give judgment as to any legal right or liability dependent on the existence of facts which he asserts, must prove that those facts exist
C. Both A and B
D. Either A and B
Answer: Option B

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