Section 91: Rule as to statement of exception

An exception, an exemption, a proviso, a condition, an excuse, or a qualification, whether it does or does not in any enactment creating an offence accompany in the same section the description of the offence, may be proved by the defendant, but need not be specified or refuted in the complaint, and where so specified or refuted, no proof in relation to the matter so specified or refuted shall be required on the part of the complainant.