Section 48B(1) in The Calcutta Suburban Police Act, 1866
(1)If the said property appears to have been left by a person who has died intestate, and not to be under two hundred rupees in value, the Commissioner of Police shall communicate with the Administrator-General with a view to its being dealt with under the Administrator-General’s Act , 1913 (III of 1913), or any other law for the time being in force.
