(1) The Deputy Commissioner may, at any time after making a declaration under section 8 and before delivering or dividing the treasure as hereinbefore provided, declare, by writing under his hand, his intention to acquire on behalf of the Government the treasure or any specified portion thereof by payment to the persons entitled thereto or a sum equal to the value of the materials of such treasure or portion, together with one-fifth of such value, and may place such sum in deposit in a Government treasury to the credit of such person, and thereupon such treasure or portion shall be deemed to be the property of Government and the money so deposited shall be dealt with, as far as may be, as if it were such treasure or portion.
(2) In determining the value of the materials of a treasure or portion for purposes of sub-section (1), any increase in the value of such materials or portion by reason of their being of historical or archaeological importance shall not be taken into consideration.
CHAPTER IV MISCELLANEOUS