धारा 147

When the holder of a bill of exchange, hundi or cheque produces it, and proves by one witness, or, in the case of a bill of exchange or hundi, by two witnesses, that the same was duly drawn, accepted, endorsed or transferred, as the case may be, the burden of proving that it was not duly drawn, accepted, endorsed or transferred, as the case may be, shall be on the person who asserts that it was not so drawn, accepted, endorsed or transferred, as the case may be. When the holder of a bill of exchange, hundi or cheque proves that it was duly stamped at the time of its execution, the burden of proving that it was not so stamped shall be on the person who asserts that it was not so stamped.