Section 14F(5)(b) in West Bengal Land Reforms Rules, 1965.
(b)Where the payee is dead, the payment may be made to his heir or heirs either jointly or severally in proportion to their respective shares. In all such cases payment will be made(i)where the total amount payable does not exceed Rs. 1,000, on the basis of a certificate given by a Member of the Legislative Assembly or by a Member of the local Panchayat Samity or by a Commissioner of a Municipality or by a Councillor of a Municipal Corporation or by an Officer of the Government not below the rank of a Deputy Collector that the claimant or claimants are sole heir or heirs of the deceased payee.(ii)where the total amount payable exceeds Rs.1,000 but does not exceed Rs. 5,000 on the basis of an affidavit sworn by such heir or heirs to the effect that he or they is or are sole heir or heirs of the deceased payee. In all such cases, the heir or heirs. as the case may be, shall execute an indemnity bond to the extent of the amount involved.(iii)where the total amount payable exceeds Rs. 5,000 on production of a succession certificate under the Indian Succession Act, 1925 (39 of 1925).