Section 81(1) in The Bihar and Orissa Excise Act, 1915
(1)All officers-in-charge of police stations shall take charge of and keep in safe custody; pending the orders of a Magistrate, or the Collector, or of an Excise Officer empowered under Section 77, Sub-section (2), to investigate the case, all articles seized under this Act which may be delivered to them and shall allow any Excise Officer who may accompany such articles to the police station or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
