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State of Assam - Section

Section 45 in The Assam Excise Act, 2000

45. Police custody of articles seized.

(1)All Officer-in-charge of a Police Station shall take charge of and keep in safe custody, pending the order of a Collector or other Officer empowered under Section 42 to investigate the case, all articles seized under this Act which may accompany such articles to the Police Station or may be deputed for the purpose of an official superior to affix his seal to such articles and to take samples of and from them.
(2)All samples so taken shall also be sealed with the seal of the officer-in-charge of the Police Station.