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Manusmriti

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पृष्टोऽपव्ययमानस्तु कृतावस्थो धनेषिणा । त्र्यवरैः साक्षिभिर्भाव्यो नृपब्राह्मणसंनिधौ ॥ ६० ॥

(A defendant) who, being brought (into court) by the creditor, (and) being questioned, denies (the debt), shall be convicted (of his falsehood) by at least three witnesses (who must depose) in the presence of the Brahmana (appointed by) the king.

english translation