"The law is that he who asserts has the onus of proof. See Section 135(1) (2) and 136 of the Evidence Act 1990; Tsokwa vs UBN (1996) 12 SCNJ 445/4811 Koroowo vs Ogunbambi (1993) 8 NWLR (Pt.313) 627 and Jalico Ltd vs Owoniboys (1995) 4 SCNJ 256.
Where the allegation is that unlawful votes were credited in favour of one of the contestants at an election or proper accreditation was not done etc, the burden is upon the party complaining to prove the allegations beyond reasonable doubt. See Kingibe vs Maina (2004) FWLR (Pt.191) 1555 at 1588 paragraph A-B; Ogunderu vs Adebayo (1999) NWLR (Pt.608) 684.
The burden is on the petitioners because they took the Respondents to the Tribunal for a relief or right hence they had to prove their complaints. See Tangale Traditional Council vs Fawu (2002) FWLR (Pt.117) 1137 at 1165 paragraph B.
This is because there is the rebuttable presumption that the result declared by the Returning Officer is correct and authentic until proved otherwise at the Tribunal. The burden of proving otherwise is on the Petitioner. See Omoboriowo vs Ajasin (1934) 15 NSCC 81 at 90.
The Court of Appeal has held that the Voter's Cards alone is not evidence of voting. What is material to prove accreditation is the production of the authentic Voter's Register concerning the wards or polling units in dispute showing that accreditation and subsequently voting took place at the said election to determine the number that actually voted. This is to ensure there was no over voting at that election. See Awuse vs Odili (2005) All FWLR (Pt.261) 248 at 287-288 paragraphs "H-C".
"Per TUR, J.C.A. in ALH. KABIR AHMED KOFA & ANOR v. ABUBAKAR LAWAL KAITA & ORS.
CITATION: (2011) LPELR-CA/K/EP/NA/34/2008