The Evidence Act 1872 was replaced by the BSA 2023 (in force 2024-07-01); no verified section mapping on file for Section 107 — confirm the corresponding provision (savings: Section 170, BSA 2023).
When the question is whether a man is alive or dead, and it is shown that he was alive within thirty years, the burden of proving that he is dead is on the person who affirms it.