Section 228(b) in Police Regulations, Bengal , 1943
(b)The law regarding treasure trove, i.e., anything of value hidden in the soil or in anything affixed thereto, is contained, in the Indian Treasure Trove Act, 1878. Whenever treasure exceeding in value Rs. 10 is found, the finder shall give notice to the Collector in writing; and if the Collector, after due enquiry, declares the treasure ownerless, he will distribute the sum to the finder and the owner of the place in which it was found, or give it to the finder, or acquire it on behalf of Government under the provisions of the Act.
