Section 523(1) in The Code of Criminal Procedure, 1989 (1933 A. D.)
(1)The seizure by any police officer of property take under section 51 or alleged or suspected to have been stolen or found under circumstances which create suspicion of the commission of any offence, shall be forthwith reported to a Magistrate, who shall make such order as he thinks fit respecting the disposal of such property or the delivery of such property to the person entitled to the possession thereof or if such person cannot be ascertained respecting the custody and production of such property.