Undisbursed or unclaimed amount to be deposited to the General Revenue Account

Any amount paid to the Commissioner which remains undisbursed or unclaimed on the date immediately preceeding the date on which the office of the Commissioner is finally wound up, shall be transferred by the Commissioner, to the General Revenue Account of the State Government, but a claim to any amount so transferred may be preferred to the State Government by the person entitled to such payment and shall be dealt with as if such transfer had not been made, and the order, if any, for payment of the claim, being treated as an order for the refund of revenue.