Section 524(1) in The Code of Criminal Procedure, 1989 (1933 A. D.)
(1)If no person within such period establishes his claim to such property, and if the person in whose possession such property was found is unable to show that it was legally acquired by him, such property shall be at the disposal of the Government, and may be sold under the orders of the District Magistrate or Sub-Divisional Magistrate, or of [an Executive Magistrate] [Substituted by Act XL of 1966.] of the first class empowered by [the Government] [Substituted by Act XV of 2004 for 'High Court' [for earlier amendment see Notification 3-L/85 published in Government Gazette dated 8th Bhadon, 1985].] in this behalf.
