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Section 248
Aputali property belongs to the local level

(1) If a person's estate is open and he is not entitled to it or if he does not accept such estate, the remaining property will belong to the local level after deducting the expenses incurred in the care of the deceased and paying the amount of the creditor if he is a creditor.
(2) If a person dies, there is no one entitled to him, and if he has property, his executor or the person who keeps the account must immediately inform the concerned local level.
(3) If the information is received according to sub-section (2), the local level shall prepare a statement of the property of the deceased with at least two local persons as witnesses and send a copy of it to the relevant district level administrative office with a bond.
(4) According to sub-section (3) if a promissory note containing the details of the property is received, if the address of the deceased is found, such office shall send a notice to the rightful owner of the deceased within three months to come and understand the property of the deceased in accordance with the law.
(5) If the rightful owner does not accept the property according to sub-section (1) or if the rightful owner of the deceased does not appear within the time limit according to sub-section (4) or if the address of such rightful owner is not found, such office shall publish a notice in the national level newspaper that if there is any rightful owner of the deceased, they should come to claim the property of the deceased within thirty-five days.
(6) If the rightful owner of the deceased is present within the time limit as per sub-section (5), the expenses incurred in caring for the deceased shall be deducted or ten percent of such property shall be given to the person who pays such expenses and the rest of the property shall be returned to the respective rightful owner.
(7) If no rightful owner of the deceased is present within the time limit as per sub-section (5) or if his address is not found, the remaining property will be given to the person responsible for the expenses of the deceased's funeral and will belong to the local level.
(8) According to sub-section (1) or (7) the property received by the local level shall be handed over to the local level according to the law by the respective right holder or the office according to sub-section (3).
(9) The property acquired by the local level according to this section shall be used for public benefit.