Section 105G CrPC: Notice of Forfeiture of Property and Section 119 BNSS
Section 105G of the Code of Criminal Procedure, 1973 provided for a court-issued show-cause notice before property suspected to be proceeds of crime could be forfeited to the Central Government. Its corresponding provision under the Bharatiya Nagarik Suraksha Sanhita, 2023 is Section 119.
Current legal position: The BNSS came into force on 1 July 2024 and repealed the CrPC, subject to the saving and transitional provisions in Section 531 BNSS. For proceedings governed by the BNSS, consult Section 119; the former Section 105G CrPC remains relevant when the savings provisions apply.
Meaning and scope of notice of forfeiture
A notice of forfeiture of property is a formal notice by the Court asking an affected person to explain the lawful source of identified property and show why that property should not be declared proceeds of crime and forfeited to the Central Government. The notice is a preliminary step; it is not itself a final forfeiture order.
In this context, proceeds of crime means property derived or obtained, directly or indirectly, from the commission of an offence, as described in the relevant property-identification and forfeiture provisions. The Court must have reason to believe, based on an inquiry, investigation or survey under the applicable provision, that the property may be proceeds of crime.
Section 105G CrPC, 1973: Statutory provision
Heading: Notice of forfeiture of property. The following reproduces the substantive wording of the former Section 105G:
(1) If as a result of the inquiry, investigation or survey under section 105D, the Court has reason to believe that all or any of such properties are proceeds of crime, it may serve a notice upon such person (hereinafter referred to as the person affected) calling upon him within a period of thirty days specified in the notice to indicate the source of income, earnings or assets, out of which or by means of which he has acquired such property, the evidence on which he relies and other relevant information and particulars, and to show cause why all or any of such properties, as the case may be, should not be declared to be proceeds of crime and forfeited to the Central Government.
(2) Where a notice under sub-section (1) to any person specifies any property as being held on behalf of such person by any other person, a copy of the notice shall also be served upon such other person.
Section 119 BNSS, 2023: Corresponding current provision
Section 119(1) BNSS retains the same essential notice requirement and 30-day period. Its reference to the earlier inquiry under Section 105D CrPC is replaced with Section 116 BNSS, which deals with identifying unlawfully acquired property. The Court may call on the affected person to disclose the source of the relevant income, earnings or assets, furnish supporting evidence and explain why the property should not be forfeited.
Section 119(2) BNSS requires a copy of the notice to be served on another person where the identified property is stated to be held by that person on behalf of the affected person. This protects the opportunity of that other person to participate in the process.
| Former CrPC provision | Corresponding BNSS provision |
|---|---|
| Section 105D: Identifying unlawfully acquired property | Section 116 |
| Section 105F: Management of properties seized or forfeited | Section 118 |
| Section 105G: Notice of forfeiture of property | Section 119 |
| Section 105H: Forfeiture of property in certain cases | Section 120 |
| Section 105I: Fine in lieu of forfeiture | Section 121 |
| Section 105J: Certain transfers to be null and void | Section 122 |
Procedure after receiving a forfeiture notice
- Identify the property and proceedings: Read the notice, verify the Court, property particulars, applicable statute and response deadline.
- Prepare evidence of lawful acquisition: Relevant material may include sale deeds, bank statements, income-tax records, inheritance documents, loan agreements, account books and other proof of funds.
- Respond within 30 days: The notice calls for an explanation and supporting particulars within the period specified. Do not ignore the deadline.
- Attend the hearing: Under Section 120 BNSS (formerly Section 105H CrPC), the Court considers the explanation and material and gives the affected person a reasonable opportunity of being heard.
- Understand the consequence of non-appearance: If the affected person fails to appear or represent the case within the specified 30-day period, the Court may proceed ex parte on the available evidence under Section 120 BNSS.
Forfeiture is determined through the subsequent statutory process, not automatically by issuing a notice. Where a finding of proceeds of crime is recorded under Section 120 BNSS, the statute provides for forfeiture to the Central Government.
Related legal provisions
Section 116 BNSS: Identifying unlawfully acquired property
This provision concerns inquiries, investigations and surveys to identify property connected with the commission of an offence. It provides the investigative foundation referred to in Section 119.
Section 117 BNSS: Seizure or attachment of property
This section deals with seizure or attachment in the specified circumstances, including judicial confirmation requirements. Attachment and final forfeiture are distinct legal steps.
Section 120 BNSS: Forfeiture of property in certain cases
The Court evaluates the response to the notice, available evidence and the affected person's opportunity of hearing before recording its finding. The provision also addresses ex parte consideration and forfeiture consequences.
Section 121 BNSS: Fine in lieu of forfeiture
This provision addresses the statutory circumstances in which a fine may be imposed instead of forfeiture of property.
Section 531 BNSS: Repeal and savings
Section 531 repeals the CrPC while preserving specified pending proceedings and related matters under its savings clauses. The applicable procedural law must therefore be assessed in light of the date and status of the proceedings.
Frequently asked questions
What is Section 105G CrPC?
It is the former CrPC provision authorising the Court to issue a 30-day show-cause notice concerning property believed to be proceeds of crime.
What is the corresponding section under BNSS?
Section 119 of the Bharatiya Nagarik Suraksha Sanhita, 2023 corresponds to Section 105G CrPC.
Does receiving a notice mean the property has been forfeited?
No. A notice initiates the opportunity to explain the source of the property. A forfeiture finding is considered under the separate procedure in Section 120 BNSS or the corresponding saved CrPC provision.
How much time is given to respond?
The statutory notice specifies a period of 30 days for the affected person to provide the required explanation and evidence.
Must a person holding property for someone else receive notice?
Yes. Where the notice identifies property held by another person on behalf of the affected person, Section 119(2) BNSS requires a copy to be served on that other person.
Official statutory references
- India Code: Bharatiya Nagarik Suraksha Sanhita, 2023 (Act 46 of 2023)
- Bureau of Police Research and Development: BNSS text and corresponding CrPC references (PDF)
- Delhi Police Academy: CrPC and BNSS section comparison (PDF)
Legal information: This article provides general statutory information and is not a substitute for advice on a particular notice or pending proceeding. Other special statutes may establish separate forfeiture procedures.