SHAMBU NATH MEHRA vs THE STATE OF AJMER.

The Supreme Court held that Section 106 of the Indian Evidence Act does not shift the burden of proof from the prosecution to the accused, except in exceptional cases where facts are especially within the knowledge of the accused. In this case, the prosecution failed to prove that the appellant did not pay the railway fares, and thus the conviction under Section 420 IPC and Section 5(2) of the Prevention of Corruption Act was not warranted. The Court acquitted the appellant due to insufficient evidence and the long lapse of time since the alleged offense.