BNSS Section 107 — Attachment, forfeiture or restoration of property

Summary

A police officer investigating a crime who believes that property was obtained through that crime can ask a court or magistrate for permission to attach (seize) that property, but only after getting approval from a senior police officer. The court or magistrate will then issue a notice giving the person holding the property 14 days to explain why it should not be attached. If the court or magistrate believes that giving this notice first would allow the property to be hidden or moved, they can order an immediate attachment without notice, but this temporary order only lasts until a final decision is made.

After hearing the person's explanation, the court or magistrate can order the attachment of any property found to be proceeds of crime. If the property is confirmed as crime proceeds, the court or magistrate will order the District Magistrate to distribute it fairly among the victims of the crime. The District Magistrate must complete this distribution within 60 days. If no victims can be found or there is leftover property after paying all victims, that property is forfeited to the government.

Official Text

(1) Where a police officer making an investigation has reason to believe that any property is derived or obtained, directly or indirectly, as a result of a criminal activity or from the commission of any offence, he may, with the approval of the Superintendent of Police or Commissioner of Police, make an application to the Court or the Magistrate exercising jurisdiction to take cognizance of the offence or commit for trial or try the case, for the attachment of such property.

(2) If the Court or the Magistrate has reasons to believe, whether before or after taking evidence, that all or any of such properties are proceeds of crime, the Court or the Magistrate may issue a notice upon such person calling upon him to show cause within a period of fourteen days as to why an order of attachment shall not be made.

(3) Where the notice issued to any person under sub-section (2) specifies any property as being held by any other person on behalf of such person, a copy of the notice shall also be served upon such other person.

(4) The Court or the Magistrate may, after considering the explanation, if any, to the show-cause notice issued under sub-section (2) and the material fact available before such Court or Magistrate and after giving a reasonable opportunity of being heard to such person or persons, may pass an order of attachment, in respect of those properties which are found to be the proceeds of crime:

Provided that if such person does not appear before the Court or the Magistrate or represent his case before the Court or Magistrate within a period of fourteen days specified in the show-cause notice, the Court or the Magistrate may proceed to pass the ex parte order.

(5) Notwithstanding anything contained in sub-section (2), if the Court or the Magistrate is of the opinion that issuance of notice under the said sub-section would defeat the object of attachment or seizure, the Court or Magistrate may by an interim order passed ex parte direct attachment or seizure of such property, and such order shall remain in force till an order under sub-section (6) is passed.

(6) If the Court or the Magistrate finds the attached or seized properties to be the proceeds of crime, the Court or the Magistrate shall by order direct the District Magistrate to rateably distribute such proceeds of crime to the persons who are affected by such crime.

(7) On receipt of an order passed under sub-section (6), the District Magistrate shall, within a period of sixty days distribute the proceeds of crime either by himself or authorise any officer subordinate to him to effect such distribution.

(8) If there are no claimants to receive such proceeds or no claimant is ascertainable or there is any surplus after satisfying the claimants, such proceeds of crime shall stand forfeited to the Government.

Related Judgments

• SC (2025) Vol.6 p.545 — Supreme Court of India (2025)
• SC (2025) Vol.5 p.730 — Supreme Court of India (2025)
• SC (2024) Vol.7 p.979 — Supreme Court of India (2024)
• .. Petitioner/Accused No.12 vs The State of Tamilnadu, — Madras High Court ()
• SC (2025) Vol.2 p.1588 — Supreme Court of India (2025)
• SC (2025) Vol.1 p.1469 — Supreme Court of India (2025)
• SC (2025) Vol.3 p.1309 — Supreme Court of India (2025)
• SC (2025) Vol.11 p.291 — Supreme Court of India (2025)