The Kerala Escheats and Forfeitures Act, 1964State Act of Kerala · Act 4 of 1964
In this Act, unless the context otherwise requires,—
(a) "Board" means the Board of Revenue for the State of Kerala, constituted under the Kerala Board of Revenue Act, 1957;
(b) "Collector" means the Collector of a district and includes any other officer empowered by the Government to exercise all or any of the powers of a Collector under this Act;
(c) “court” means any civil court of competent jurisdiction.