Section 25 in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
25. Undisbursed or unclaimed amount to be deposited to the general revenue account.
Any money paid to the Commissioner which remains undisbursed or unclaimed for a period of three years from the last day on which the disbursement was made shall be transferred by the Commissioner to the general revenue account of the Central Government; but a claim to any money so transfered may be preferred to the Central Government by the person entitled to such payment and shall be dealt with as if such transfer had not been made, the order, if any, for payment of the claim being treated as an order for the refund of the revenue.
