The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side.
Illustrations
(a) A sues B for land of which B is in possession, and which, as A asserts, was left to A by the will of C, B's father. If no evidence were given on either side, B would be entitled to retain his possession. Therefore, the burden of proof is on A.
(b) A sues B for money due on a bond. The execution of the bond is admitted, but B says that it was obtained by fraud, which A denies. If no evidence were given on either side, A would succeed, as the bond is not disputed and the fraud is not proved. Therefore, the burden of proof is on B.
Legal Commentary & Landmark Judgments: Section 105
Section 105 provides that the burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side, defining the dynamic on-the-record burden of proof (onus probandi).
In summary debt recovery trials, once you prove loan disbursement and the defendant's signature on a receipt, the onus shifts under Section 105 to the defendant to prove repayment or discharge. If the defendant leads no evidence, decree follows automatically.