ISSUE:
Whether the prosecution proved beyond reasonable doubt that the accused fraudulently claimed travel allowances without paying for second-class railway fares?
Whether Section 106 of the Indian Evidence Act applied, shifting the burden of proving payment to the accused?
RULE:
Burden of Proof: The prosecution must prove the accused's guilt beyond a reasonable doubt and cannot shift this responsibility unless facts are "especially within the knowledge" of the accused.
Section 106, Indian Evidence Act: Applicable only when specific facts are solely within the accused's knowledge and difficult for the prosecution to prove. It does not relieve the prosecution of its primary burden.