Gujarat Police Act, 1951
(1) [In any area under the charge of a Commissioner] if any property of the nature referred to in section 82 appears to have been left by a person who has died intestate and not to be under four hundred rupees in value, the Commissioner shall communicate with the Administrator with a view to it being dealt with under the provisions of the Administrator General's Act, 1913, or other law for the time being in force. (2) [In area outside the charge of a Commissioner] the property shall be delivered to the police patel, if any of there town or village in which the same was found, and a receipt therefor taken from the police-patel, who shall forward such property to the Magistrate to whom such police patel is subordinate. If in any such case there be no police-patel of such or area village, Police shall forth with report to such Magistrate as the Majestrate of the district shall, from time to time, appoint in this behalf, and act thereafter as the said first mentioned Magistrate shall direct.