(2)In the application/report for mutation on the basis of will or intestate succession, the deceased shall not be impleaded as opposite party. In the case of report on the basis of will, the heir of clause (a) of section 108 or section 110 as the case may be and if there is no heir of the aforesaid clause and in the case of intestate succession, the heir of the succeeding clause of section 108 or section 110 as the case may be, shall be impleaded as opposite party.
