The answer is: B
Explanation
The correct option is B: One who affirms it.
According to section 108 of the Indian Evidence Act, 1872, when the question is whether a person is alive or dead, and it is proved that he or she has not been heard of for seven years by those who would naturally have heard of him or her if he or she had been alive, the burden of proving that he or she is alive is shifted to the person who affirms it.
This means that the person who claims that the person in question is still alive has to produce evidence to support his or her claim, and not the person who denies it. This is a legal presumption based on the doctrine of confirmation by subsequent facts, which states that if any fact is discovered as a result of information given by a person, such discovery confirms the truth of the information and makes it admissible as evidence.
The rationale behind this presumption is that a person who has not been heard of for seven years by his or her relatives, friends, or acquaintances is most likely dead, unless there is some strong reason to believe otherwise. Therefore, the person who asserts the contrary has to prove it with sufficient evidence.