Section 26 in The Police Act, Svt. 1983 [Jammu and Kashmir]
26. Police Officers to take charge of unclaimed property, and be subject to Magistrate's orders as to disposal
(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.(2)Such inventory shall, if possible, be prepared when the Police Officer takes charge of such property in the presence of two respectable persons of the locality.
