Section 4(1) in West Bengal Escheats and Forfeitures Act, 2012
(1)It shall be duty of the Collector of every district to send monthly reports to the Competent Authority of the occurrence of deaths of persons or the dissolution, winding up, becoming defunct in any manner whatsoever as provided in clause (g) of section 2 of any artificial person, having property within his district, whether such property is partly or wholly within his district, and whether it appears on a preliminary inquiry that the deceased person died intestate without any legal heirs according to his personal law or where there is no legally constituted successor entity in whom the property of the artificial person has vested. Any person whatsoever may send information to the Collector in this regard or may send such information directly to the Competent Authority. Whenever the Competent Authority on any report or on receipt of any information from any source or on his own motion is satisfied that the provisions of this Act applies to any property lying within the State , he shall cause an inquiry to be made as to whether the fact or facts as stated in clause (g) of section 2 as would attract the operation of section 3 of this Act exists or exist and on his being satisfied on such inquiry that such a fact exists he shall pass an order accordingly, recording that such fact exists, on which order recording the existence of such fact the property shall belong and be transferred automatically to the State Government without any further act or document being required.
