(l)Burden of Proof. - Whenever any offence is alleged to have been committed against a child, the burden of proving that such offence has not been committed by the accused [shall lie on the accused if the child was in his custody at the time of his arrest or at the time of committal of offence or at the time of rescue or removal of the child victim, as the case may be.] [Substituted by Goa Children's (Amendment) Act, 2005 [Act No. 20 of 2005].]