law: Official Trustees Act, 1913 
  23. Transfer to Government of accumulations in the hands
  
  of Official Trustee  
  When any moneys payable to a beneficiary under a trust have been
  
  in the hands of any Official Trustee for a period of twelve years or upwards
  
  whether before or after the commencement of this Act in consequence of the
  
  Official Trustee having been unable to trace the person entitled to receive the
  
  same, such moneys shall be transferred in the prescribed manner to the account
  
  and credit of the Government:
  PROVIDED  that no such moneys shall be so transferred if
  
  any suit or proceeding is pending in respect thereof in any Court.