Section 10 of The Exemptions From Land-Revenue (No.1) Act, 1863 — Burden of proof in cases of inquiries under section

Whensoever any person, or persons, holding lands wholly or partially exempt from the payment of land-revenue, upon the title to which exemption there has not been any formal adjudication, shall (whether such alleged title be founded on grant or prescription or on any other ground whatsoever) demand an inquiry under section 6 into such title, the burden of proof of such title shall, in every instance, lie and be cast exclusively on the person or persons holding, or claiming to hold, such lands so wholly or partially exempt from the payment of land-revenue as aforesaid, notwithstanding any existing usage, law, Regulation, Act or Statute in anywise to the contrary;

and it shall not be lawful for any Civil Court to place the burden of proof upon the Crown, or upon the officer or officers representing the Crown, a right to levy the ordinary land-revenue upon the lands the subject of any such inquiry as aforesaid, and it shall in every instance be presumed, until the contrary is distinctly proved, that the Crown has the right to levy such ordinary land-revenue upon the lands the subject of any such inquiry as aforesaid.

It is, however, hereby further provided that nothing in this section contained shall disentitle the Crown, or its duly authorized officers, to produce and give evidence in rebuttal or disproof of the alleged title to exemption aforesaid, if it seem to the Crown, or its duly authorized officers, desirable or necessary to produce and give such evidence.