Section 52: Duty of officer-in-charge of police station to take charge of article seized

Every officer-in-charge of a police station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Excise Commissioner ¹[or an Excise Officer duly empowered in that behalf] all articles seized under this Act which may be delivered to him; and shall allow any officer of the Excise Department who may accompany such articles to the police station or may be deputed for the purpose by his superior officer, to affix his seal to such articles, and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.