The burden of proving that the case of the accused comes within any of the General Exceptions in the Indian Penal Code is upon the

Option C is correct. Section 105 of the Indian Evidence Act expressly places the burden of proving General Exceptions (like insanity, mistake of fact, consent, etc. under Sections 76-106 IPC) on the accused. This is a well-established principle - the prosecution must prove the offense prima facie, but once that's done, the accused bears the burden to establish that their case falls under a General Exception. The court (B) is the adjudicator, not the party bearing burden. The prosecution proves the offense, and the police merely investigate.