Section 109

No corpse shall be retained in any premises, including a funeral parlour, for a period longer than 48 hours after death, unless the corpse is encoffined in a hermetically sealed coffin or is embalmed.

So long as such corpse is encoffined in a hermetically sealed coffin or is embalmed, it may be retained in any premises, including a funeral parlour, for a period not exceeding 7 days after death, but where it is intended to retain a corpse for a period exceeding 7 days, the permission in writing of the Commissioner shall first be obtained.

The Commissioner may in granting permission under subsection (2), impose such conditions as he may think fit.[112