Code of Criminal Procedure, 1973 · Chapter VIIA: Reciprocal Arrangements for Assistance in Certain Matters and Procedure for Attachment and Forfeiture of Property
Section 105H: Forfeiture of property in certain cases
The Code of Criminal Procedure, 1973 was repealed and replaced by the Bharatiya Nagarik Suraksha Sanhita, 2023 from 1 July 2024. It still applies to offences and proceedings from before that date.
In plain words
After considering the explanation and hearing the person affected, the court records whether the property is proceeds of crime. If the person does not appear within thirty days, it can decide ex parte. Property found to be proceeds of crime is forfeited to the Central Government free of all encumbrances.
- Where some property is proceeds of crime but cannot be specifically identified, the court can specify it to the best of its judgment.
- A company must register the Central Government as owner of forfeited shares.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official text
(1) The Court may, after considering the explanation, if any, to the show-cause notice issued under section 105G and the material available before it and after giving to the person affected (and in a case where the person affected holds any property specified in the notice through any other person, to such other person also) a reasonable opportunity of being heard, by order, record a finding whether all or any of the properties in question are proceeds of crime:
Provided that if the person affected (and in a case where the person affected holds any property specified in the notice through any other person such other person also) does not appear before the Court or represent his case before it within a period of thirty days specified in the show-cause notice, the Court may proceed to record a finding under this sub-section ex parte on the basis of evidence available before it.
(2) Where the Court is satisfied that some of the properties referred to in the show-cause notice are proceeds of crime but it is not possible to identify specifically such properties, then, it shall be lawful for the Court to specify the properties which, to the best of its judgment, are proceeds of crime and record a finding accordingly under sub-section (1).
(3) Where the Court records a finding under this section to the effect that any property is proceeds of crime, such property shall stand forfeited to the Central Government free from all encumbrances.
(4) Where any shares in a company stand forfeited to the Central Government under this section, then, the company shall, notwithstanding anything contained in the Companies Act, 1956 (1 of 1956) or the articles of association of the company, forthwith register the Central Government as the transferee of such shares.
Corresponding sections were matched by comparing the wording of both official texts, and for the IPC and BNS, also against a published correspondence table. Wording, punishments and structure often changed, so read both sections before relying on the match.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 105H
No Supreme Court judgment in our database cites this section yet.