Section 2(g) in West Bengal Escheats and Forfeitures Act, 2012
(g)"escheat" with all its grammatical variations means the automatic transfer to the State Government of property of a person who dies intestate without any legal heirs according to his personal law and in case of an artificial person such as a corporation, trust, association of persons or society recognized by law to be capable of owning property, whether in its own name or in the name of any governing body or office bearer by whatever name called or otherwise, the transfer to the State Government of property of such artificial person on its dissolution, winding up, becoming defunct whether by operation of law, declaration or in fact, including the circumstances mentioned in section 3 such fact being one that only the Competent Authority will have the power to determine in the manner prescribed;
