CrPC 105H→BNSS 120

CrPC 105H to BNSS 120: Forfeiture of property in certain cases

Section 105H CrPC (1973) replaced by Section 120 BNSS (2023)

View CrPC Section 105H →View BNSS Section 120 →

CrPC 105H to BNSS 120 at a Glance

Section 105H CrPC (Forfeiture of property in certain cases) is now Section 120 BNSS, in force from 1 July 2024. What changed is set out below.

What Changed From CrPC 105H to BNSS 120?

Section 105H of the Code of Criminal Procedure, 1973 is found in Section 120 of the Bharatiya Nagarik Suraksha Sanhita, 2023 from 1 July 2024, under the same heading. Section 120(1) BNSS refers to the show-cause notice issued under Section 119 BNSS where Section 105H(1) CrPC referred to the show-cause notice issued under Section 105G CrPC. Section 120(4) BNSS refers to the Companies Act, 2013 where Section 105H(4) CrPC referred to the Companies Act, 1956. The rest of the text is the same.

CrPC 105H vs BNSS 120: Comparison Table

AspectCrPC 1973 (repealed)BNSS 2023 (in force)
Section105H120
HeadingForfeiture of property in certain casesSame
Sub-sections4 sub-sectionsSame
Cross-referencess.105Gs.119

CrPC 105H and BNSS 120: Bare Act Text Side by Side

CrPC 1973 (repealed)

Section 105H, CrPC 1973

105H. Forfeiture of property in certain cases.—(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.
BNSS 2023 (in force)

Section 120, BNSS 2023

120. Forfeiture of property in certain cases.—(1) The Court may, after considering the explanation, if any, to the show-cause notice issued under section 119 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, 2013 or the Articles of Association of the company, forthwith register the Central Government as the transferee of such shares.

When It Applies: CrPC 105H vs BNSS 120

Under CrPC 105H
  1. Section 105H(1) CrPC applies after the Court has considered the explanation, if any, to the show-cause notice issued under Section 105G CrPC and the material available before it; the Court may by order record a finding whether all or any of the properties in question are proceeds of crime.
  2. Section 105H(1) CrPC requires that the Court first give a reasonable opportunity of being heard 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.
  3. The proviso to Section 105H(1) CrPC applies where the person affected, or such other person, does not appear before the Court or represent his case before it within the period specified in the show-cause notice; the Court may proceed to record a finding ex parte on the basis of evidence available before it.
  4. Section 105H(2) CrPC applies 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; 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 Section 105H(1) CrPC.
  5. Section 105H(3) CrPC applies where the Court records a finding to the effect that any property is proceeds of crime; such property shall stand forfeited to the Central Government free from all encumbrances.
  6. Section 105H(4) CrPC applies where any shares in a company stand forfeited to the Central Government; the company shall forthwith register the Central Government as the transferee of such shares, notwithstanding anything contained in the Companies Act, 1956 or the articles of association of the company.
Under BNSS 120
  1. Section 120(1) BNSS applies after the Court has considered the explanation, if any, to the show-cause notice issued under Section 119 BNSS and the material available before it; the Court may by order record a finding whether all or any of the properties in question are proceeds of crime.
  2. Section 120(1) BNSS requires that the Court first give a reasonable opportunity of being heard 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.
  3. The proviso to Section 120(1) BNSS applies where the person affected, or such other person, does not appear before the Court or represent his case before it within the period specified in the show-cause notice; the Court may proceed to record a finding ex parte on the basis of evidence available before it.
  4. Section 120(2) BNSS applies 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; 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 Section 120(1) BNSS.
  5. Section 120(3) BNSS applies where the Court records a finding to the effect that any property is proceeds of crime; such property shall stand forfeited to the Central Government free from all encumbrances.
  6. Section 120(4) BNSS applies where any shares in a company stand forfeited to the Central Government; the company shall forthwith register the Central Government as the transferee of such shares, notwithstanding anything contained in the Companies Act, 2013 or the Articles of Association of the company.

Time Limits: CrPC 105H to BNSS 120

Under CrPC 105H
  • The proviso to Section 105H(1) CrPC refers to a period of thirty days specified in the show-cause notice, within which the person affected or such other person is to appear before the Court or represent his case before it.Act text: “within a period of thirty days specified in the show-cause notice”
  • Section 105H(4) CrPC says the company shall forthwith register the Central Government as the transferee of the forfeited shares.Act text: “forthwith register the Central Government as the transferee of such shares.”
Under BNSS 120
  • The proviso to Section 120(1) BNSS refers to a period of thirty days specified in the show-cause notice, within which the person affected or such other person is to appear before the Court or represent his case before it.Act text: “within a period of thirty days specified in the show-cause notice”
  • Section 120(4) BNSS says the company shall forthwith register the Central Government as the transferee of the forfeited shares.Act text: “forthwith register the Central Government as the transferee of such shares.”

What CrPC 105H to BNSS 120 Means in Practice

Section 120(1) BNSS names Section 119 BNSS as the provision for the show-cause notice, and Section 120(4) BNSS names the Companies Act, 2013. Section 120(2) BNSS and Section 120(3) BNSS read as Section 105H(2) CrPC and Section 105H(3) CrPC read.

FAQs: CrPC 105H to BNSS 120

Which BNSS section is Section 105H CrPC from 1 July 2024?▼

Section 120 BNSS, under the same heading. Section 105H(1) CrPC is found in Section 120(1) BNSS, Section 105H(2) CrPC is found in Section 120(2) BNSS, Section 105H(3) CrPC is found in Section 120(3) BNSS and Section 105H(4) CrPC is found in Section 120(4) BNSS.

Which show-cause notice does Section 120(1) BNSS refer to?▼

Section 120(1) BNSS refers to the show-cause notice issued under Section 119 BNSS. Section 105H(1) CrPC referred to the show-cause notice issued under Section 105G CrPC. Section 119 BNSS has the same heading as Section 105G CrPC, which is Notice of forfeiture of property.

Which Companies Act does Section 120(4) BNSS name?▼

Section 120(4) BNSS names the Companies Act, 2013. Section 105H(4) CrPC named the Companies Act, 1956.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Code of Criminal Procedure, 1973 · Bharatiya Nagarik Suraksha Sanhita, 2023 · Last updated: 22 Oct 2026 ·