Section 17(4) in Gujarat Civil Services (Conduct) Rules, 1971
(4)In every case under this rule, the burden of proving that the insolvency or indebtedness is the result of circumstances which with the exercise of ordinary diligence, the debtor could not have foreseen or over which he had no control and has not proceeded from extravagant or dissipated habits, shall be, upon the debtor.
