Section 26 in The Assam Dangerous Drugs Rules, 1937
26.
When a licence has been cancelled, suspended or surrendered under Rule 25 or the licensee himself has died and a licensee has not been granted to his successor in interest, the person who held the licence or the person in possession of the licensee's stocks shall forthwith make over to the Collector, or any officer deputed by him on his behalf, all dangerous medicinal drugs in his possession.
