(1)
If any person finds any goods in any manner, he or she may, having
given a notice thereof, along with actual description thereof, to the
police, safely retain such goods with him or her until the concerned
owner is found.
(2) The concerned owner shall bear the expenses incurred
in finding the owner of goods referred to in sub-section (1) and
retaining such goods, and the finder of goods may retain the goods
until the payment of such expenses.
(3) If no person appears to claim the goods retained
pursuant to sub-section (1) until three years, the goods shall belong
to the finder.
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