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Section 670
The found object can be reported to the police and kept:

(1) If someone has found an item in any way, he may keep it safe with himself until the owner of the item is found by giving a report to the police along with the exact description of the item.
(2) The expenses incurred for finding the owner of the item as per sub-section (1) and keeping such item shall be borne by the respective owner and the person receiving such item may keep it until such expenses are paid.
(3) If no one comes to claim the item kept under sub-section (1) even within three years, it will belong to the person who finds such item.