Section 24:
Undisbursed or unclaimed amount to be deposited with the General Revenue Account.
Any money paid to the Commissioner which remains undisbursed or unclaimed for a period of three
years from the last date 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 transferred 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.