'A' charges theft against 'B'. 'A' also stated that 'A' had committed theft in front of C. 'B' states that he had gone on a pilgrimage at the time of the alleged theft. Which one of the following statements is incorrect in this context-

• A. 'A' has to prove that 'B' did not go on pilgrimage on the day of theft
• B. 'A' has to prove that the goods confiscated from (B) belong to A
• C. 'A' has to prove that 'A' admitted to theft before C
• D. 'A' has to prove that 'B' has stolen his goods