The Evidence Act 1872 was replaced by the BSA 2023 (in force 2024-07-01); no verified section mapping on file for Section 110 — confirm the corresponding provision (savings: Section 170, BSA 2023).
When the question is whether any person is owner of anything of which he is shown to be in possession, the burden of proving that he is not the owner is on the person who affirms that he is not the owner.