Section 29
Failure of heirs
Chapter 2: Intestate succession
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.
The Hindu Succession Act, 1956 (Act No. 30 of 1956). From the updated text on India Code, with later amendments. Being checked against the official copy; amendment notes are not shown yet.