39. Where-
| (a) an employer is prosecuted for the failure to pay any sum due from him under this Act, or |
|
| (b) in any case in which an employer is convicted for failure to pay any sum due from him under this Act, evidence is given, under section 38, of any other failure to pay any sum due from him under this Act, |
|
the burden of proving that the sum was paid shall lie on the employer. |
Sri Lanka Consolidated Acts