Kautilya's Arthashastra 4.6.13

4.6.13

ujjhitapranaṣṭaniṣpatitopalabdhasya deśakālalābhopaliṅganena śuddhiḥ //

When a person is found possessed of an article which he alleges to have been thrown out, lost, or forgotten by a third person, he shall prove his innocence by adducing evidence as to the time, place, and circumstances of finding the article. Otherwise he shall restore the article, besides paying a fine equal to its value; or he may be punished as a thief.