23. 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.

24. (1) If any claim is made to any moneys so transferred and such claim is established to the satisfaction of the prescribed authority, the Government shall pay to the claimant the amount in respect of which the claim is established.(2) If such claim is not established to the satisfaction of the prescribed authority, the claimant may, without prejudice to his right to take any other proceedings for the recovery of such moneys, apply by petition to the High Court Division against the Government and, after taking such evidence as it thinks fit, such Court shall make such order on the petition in regard to the payment of such moneys as it thinks fit, and such order shall be binding on all parties to the proceedings.(3) The Court may further direct by whom all or any part of the costs of such proceedings shall be paid.

25. The High Court Division may make such orders as it thinks fit respecting any trust property vested in the Official Trustee, or the interest or produce thereof.

26. Any order under this Act may be made, on the application of any person beneficially interested in any trust property or of any trustee thereof.

27. Any order made by High Court Division under this Act shall have the same effect as a decree.

28. The Official Trustee may, in addition to and not in derogation of any other powers of expenditure lawfully exercisable by him, incur expenditure- (a) on such acts as may be necessary for the proper care and management of any property belonging to any trust administered by him; and (b) with the sanction of the High Court Division on such religious, charitable and other objects and on such improvements as may be reasonable and proper in the case of such property.

29. (1) Nothing in this Act shall be deemed to prevent the transfer by the Official Trustee of any property vested in him to- (a) the original trustee (if any); or (b) any other lawfully appointed trustee; or (c) any other person if the Court so directs. (2) Upon such transfer such property shall vest in such trustee, and shall be held by him upon the same trusts as those upon which it was held prior to such transfer, and the Official Trustee shall be exempt from all liability as trustee of such property except in respect of acts done before such transfer: Provided that, in the case of any transfer under this section, the Official Trustee shall be entitled to retain out of the property any fees leviable in accordance with the provisions of this Act.

30. (1) The Government shall make rules for carrying into effect the objects of this Act and for regulating the proceedings of the Official Trustee in the discharge of his duties. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for (a) the accounts to be kept by the Official Trustee and the audit and inspection thereof; (b) the safe custody, and deposit of the funds and securities which come into the hands of the Official Trustee; (c) the remittance of sums of money in the hands of the Official Trustee in cases in which such remittances are required; (d) the statements, schedules and other documents to be submitted by the Official Trustee to Government or to any other authority and the publication of such statements, schedules or other documents; (e) the realization of the cost of preparing any such statements, schedules or other documents; (f) subject to the provisions of this Act, the fees to be paid thereunder and the collection and accounting for any fees so fixed; (g) the manner in which and the person by whom the costs of and incidental to any audit under the provisions of this Act are to be determined and defrayed; (h) the manner in which summonses issued under the provisions of section 20 are to be served and the payment of the expenses of any persons summoned are examined under the provisions of this Act and of any expenditure incidental to such examination; (i) the acceptance by the Official Trustee of trusts for religious purposes and trusts which involve the management or carrying on of business; and (j) any matter in this Act directed to be prescribed. (3) Rules made under the provisions of this section shall be published in the official Gazette, and shall thereupon have effect as if enacted in this Act.

¹[30A. Whoever, during any examination authorized by this Act, makes upon oath a statement which is false and which he either knows or believes to be false or does not believe to be true, shall be deemed to have intentionally given false evidence in a stage of a judicial proceeding.]

31. [Repealed by the Government of India (Adaptation of Indian Laws) Order, 1937.]

32. Nothing contained in this Act shall be deemed to affect the provisions of the Registration Act, 1908.

32A. [Omitted by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).]

33. [Repealed by section 2 and Schedule of the Repealing Act, 1927 (Act No. XII of 1927).]