PRATIVA BOSE vs KUMAR RUPENDRA DEB RAIKAT & ORS.

The Supreme Court held that under Section IV of the Bengal Wills and Intestacy Regulation V of 1799, the provision for taking security applies only when there are multiple heirs to an estate, not when there is a single heir. The Court affirmed the High Court's decision that the District Judge erred in denying the application for security based on Article 181 of the Indian Limitation Act. The Court emphasized that the Regulation's provisions must be strictly construed, and each section serves distinct scenarios regarding succession.