Section 108 of the Indian Evidence Act deals with the presumption of death when a person has not been heard of for seven years. If someone is missing for this period, and no one has heard from them, the law presumes they are dead. This is crucial for family members seeking to claim the missing person's property by filing a suit for probate or a succession certificate. In such suits, the legal heirs typically act as petitioners, with the State or any opposing parties named as respondents.