Procedure of seizure

When anything has been seized by an officer exercising powers under section 32 and 34 such officer, after such enquiry as may be necessary- (a) if it appears that such thing is required as evidence in the case of any person arrested shall forward the thing to the Magistrate to whom such person is forwarded or for his appearance before whom bail has been taken; (b) if it appears that such thing is liable to confiscation but is not required as evidence aforesaid, shall send a report of the particulars of the seizure to the Commissioner and be guided by the orders which he will receive on such report; and (c) if no offence appears to have been committed, shall return the thing to the person from whose possession it was taken and shall report to the Commissioner accordingly.