Section 468, The Companies Act, 2009

(1) If, where a company is being wound up, it appearseither from any statement sent to the Commission under section 467, or otherwise that a liquidator has in his hands or under his control any money representing unclaimed or undistributed assets of the company which have remained unclaimed or undistributed for 6 months after the date of their receipt, the liquidator shall forthwith pay the money into the Companies Liquidation Account, and shall be entitled to the prescribed certificate of receipt for the money so paid; and that certificate shall be an effectual discharge to him. (2) For the purpose of ascertaining and getting in any money payable to the Commission in pursuance of this section, the same powers may be exercised, and by the same authority, as are exercisable under any enactment regarding bankruptcies for the purpose of ascertaining and getting in the sums, funds and dividends referred to in this section. (3) Any person claiming to be entitled to any money paid to the Commission in pursuance of this section may apply to the Commission for payment, and the Commission may, on a certificate by the liquidator that the person claiming is entitled, make an order for the payment to that person of the sum due. 336 337 Books of be evidence. Information as to pending liquidations. Unclaimed assets to be paid into Liquidation Account. Cap 274. (4) Any person dissatisfied with the decision of the Commission in respect of any claim made in pursuance of this section may appeal to the court.