There is a presumption of innocence is favour of the accused as a general rule. But when an accused relies upon the General Exceptions in the Bharatiya Nyaya Sanhita or on any special exception or proviso contained in any other part of the Bharatiya Nyaya Sanhita, or in any law defining an offence, Section 105 of The Indian Evidence Act (Section 108 of The Bharatiya Sakshya Adhiniyam, 2023) raises a presumption against the accused and also throws a burden on him to rebut the said presumption. Under that section the court shall presume the absence of circumstances bringing the case within any of the exceptions, that is, the court shall regard the non existence of such circumstances as proved till they are disproved. In the present case, the prosecution alleges that the accused intentionally shot the deceased; but the accused pleads that though the shots emanated from his revolver and hit the deceased, it was by accident, that is, the shots went off the revolver in the course of a struggle in the circumstances mentioned in Section 80 of IPC (Section 18 of The Bharatiya Nyaya Sanhita, 2023) and hit the deceased resulting in his death. The court then shall presume the absence of circumstances bringing the case within the provisions of Section 80 of IPC (Section 18 of The Bharatiya Nyaya Sanhita, 2023), that is, it shall presume that the shooting was not by accident, and that circumstances bringing the case within the exception did not exist; but this presumption may be rebutted by the accused by adducing evidence to support his plea of accident in the circumstances mentioned therein. This presumption may also be rebutted by admissions made or circumstances elicited by the evidence led by the prosecution or by the combined effect of such circumstances and the evidence adduced by the accused. But the section does not in any way affect the burden that lies on the prosecution to prove all the ingredients of the offence with which the accused is charged; that burden never shifts.