Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 188] [Entire Act] Union of India - Subsection Section 188(2) in The Assam Rifles Rules, 2010 (2)The officer who assembled the court shall direct it to record an opinion as to the circumstances of the loss or theft.