Section 26(3) in West Bengal Escheats and Forfeitures Act, 2012
(3)All proceedings at present pending before the Board of Revenue of the State Government relating to escheats shall stand transferred to the Competent Authority who at his discretion may proceed de novo, or from the stage reached at the time of such transfer or such other stage as he considers fit, subject to natural justice being complied with in both the exercise of and result of exercise of discretion.
