Sections 107 and 108 have to be read together, because both the sections are complementary to each other. Section 107 is based on the principle of continuity of life whereas Section 108 is regarded as proviso to Section 107. Whereas Section 107 deals with the presumption of continuance of life, Section 108 with the presumption of death. Section 107 is merely a deduction from this presumption.
Section 107 lays down that if a person is proved to have been alive within thirty years it shall be presumed that he is alive and the burden of proving that he is dead, lies on that person who affirms that he is dead. This section suggests that whenever a person in question is found to be alive within thirty years, irrespective of suggestion of his being dead, the court shall presume that he is alive unless and until any positive proof of his being dead is proved.
This is the presumption of continuity of life that person may be alive upto thirty years after he was last seen. If a married woman wants to remarry she has to prove that her husband remains unheard for seven years (Section 108) or she has to wait upto thirty years. However, a person who was not heard for more than seven years cannot be considered to be dead only on that day on which suit was filed.