Section 71 of Indian Contract Act
71. Responsibility of finder of goods.— A person who finds goods belonging to another, and takes them into his custody, is subject to the same responsibility as a bailee.
Bare Act As Per The Government of India
Legal Guide For Education
71. Responsibility of finder of goods.— A person who finds goods belonging to another, and takes them into his custody, is subject to the same responsibility as a bailee.