Section 71 Indian Contract Act 1872
Section 71 of the Indian Contract Act 1872 is about Responsibility of finder of goods. It is under CHAPTER V of the Act. CHAPTER V is titled OF CERTAIN RELATIONS RESEMBLING THOSE CREATED BY CONTRACT.
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.
See also:
Section 70 Indian Contract Act 1872 (Obligation of person enjoying benefit of non-gratuitous act)