Section 26(1) in The Police Act, Svt. 1983 [Jammu and Kashmir]
(1)It shall be the duty of every Police Officer to take charge of all unclaimed or ownerless property, and to prepare and furnish an inventory thereof to the District magistrate or the Sub-Divisional Magistrate or other Executive Magistrate of the 1st class having jurisdiction, empowered by the Government in this behalf.
