Section 379(c) in Police Regulations, Bengal , 1943
(c)All unclaimed property (see section 25, Police Act, 1861) shall be entered as soon as received at the police-station ; or in the case of property not brought to the police-station, but left where found, as soon as the report is authenticated by an officer. The provisions of sections 25 and 27, Police Act, 1861, apply to all unclaimed property of which any officer of the police may be the finder. When unclaimed property is sold, the sale shall in all cases be held by the Sub-Inspector of the Police-station and not by an Assistant Sub-Inspector.
