Rohan found a wallet in a restaurant. He enquired all the customers present there but the true owner could not be found. He handed over the same to…

Responsibility of finder of goods (Section 71 of the Indian Contract Act,1872): A person who finds goods belonging to another and takes them into his custody is subject to same responsibility as if he were a bailee. Thus, a finder of lost goods has: (i) to take proper care of the property as man of ordinary prudence would take (ii) no right to appropriate the goods and (iii) to restore the goods if the owner is found. In the light of the above provisions, the manager must return the wallet to Rohan, since Rohan is entitled to retain the wallet found against everybody except the true owner.