Any person arrested and taken into custody under this Act shall be made over to the officer in charge of the nearest police station with the least possible delay, together with a report of the circumstances occasioning the arrest.

In case of arrest of any person, army authority is duty bound to handover to the officer-in-charge of the nearest police station with least possible delay: Horendi Gogoi v. Union of India, (1991) Gau CR 3081.