Section 102 of the Indian Evidence Act, 1872 lays down that the burden of adducing the evidence rests upon the party who would fail if no evidence at all were adduced by either side. The burden of proof may shift to another party during the trial. For example, if A sues B for land, which is in possession of B and claims that the land was given by B’s father to him. Therefore, the burden of proof lies upon A because if the parties produce no evidence, B would retain his property.