A person who inherits or may by law inherit; one who takes by descent. “Heir” shall mean any person claiming an interest in the immoveable property of a deceased person under the rules for the distribution of an intestate’s estate; and “Devisee” shall mean any person taking immoveable property under a bequest, and any person, other than an executor or administrator, claiming an interest in immovable property, not as entitled thereto under the said rules, but by a title dependent solely upon the operation of the laws concerning intestate and testamentary succession. ….. [S. 2 of the Trustees Act, 1866 (Rep. by Ord. XXI of 1960)]
See, Bangladesh vs. Shamsuzzoha (1976) 28 DLR (SC) 195.