This content is restricted to site members. If you are an existing user, please log in. New users may register below.Existing Users Log InUsername or EmailPassword Remember Me Forgot password? Click here to resetNew User? Click here to register Post navigation Evidence Act, 1872 — Section 114 — Adverse inference — Account books were maintained in respect of construction and repairs to the building by the appellant but no such accounts were produced. Burden of Proof—Money transaction—In the absence of any explanation an adverse inference is attracted.