On Petition for Rehearing
McFADDEN, Justice.In appellant’s petition for rehearing, it is asserted this court was in error in its statement that the issue of whether the provisions of I.C. § 72-406 was applicable had not been raised at the hearing before the court.
Respondent denied ever receiving notice of the claim asserted by appellant, and established that by competent proof. Appellant claims that failure to timely give notice is excused by reason of I.C. § 72-406. This record does not reflect this issue being directly presented to the board by pleading, or direct proof. The burden is on a claimant to establish that he comes within the exception which will toll the statutory time for filing claim. Winston v. City of Richmond, 196 Va. 403, 83 S.E.2d 728 (1954); Rust Engineering Co. v. Ramsey, 194 Va. 975, 76 S.E.2d 195 (1953); Colonial Ins. Co. v. Industrial Acc. Commission, 27 Cal. 2d 437, 164 P.2d 490 (1945).
The board made no specific finding of fact or ultimate finding on this issue, indica*33tive that the issue was never fully raised. Under these circumstances the petition for rehearing should be denied.
SMITH, C. J., and TAYLOR, Mc-QUADE and SPEAR, JJ., concur.