(1) Subject to this Act, the Commissioner may store any firearms or ammunition which comes into the hands of the police.
(2) No liability shall rest upon a police officer or any person acting under the police officer's direction in respect of any loss of or damage to any firearm or ammunition stored under this section.
(3) Where any firearm or ammunition has been stored under the provisions of this section for 2 years such firearm or ammunition shall be deemed to be abandoned and may be disposed of in such manner as the Commissioner may direct.