Burden of proving whether a person is alive

Section 32 of the evidence Act 2031 lays down that where a person is unknown  for 12 years to his/her  close  relatives , the law presumes that such person is dead .The party  claiming  that such person is alive must  bear burden of proof to that effect. As per the Section 108 of the Evidence Act 1872 of India states that “when a person is not heard of for seven years, he/she is presumed  to be dead by law.But if anybody says that he/she is alive , the burden  of proof lies on  him/her .In the case of N.Jaylaxmi Ammal vs.R. Gopal Pattar, Indian Supreme Court observed that “one not heard for 7 years is presumed to be dead.’