Hindu Succession Act, 1956
If an intestate has left no heir qualified to succeed to his or her property in accordance with the provisions of this Act, such property shall devolve on the Government; and the Government shall take the property subject to all the obligations and liabilities to which an heir would have been subject. STATE AMENDMENTS Tamil Nadu In the Hindu Succession Act, 1956 (hereinafter referred to as the principal act), after chapter II, the following chapter shall be inserted, namely:-- 12 "