120. (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.
Bharatiya Nagarik Suraksha Sanhita, 2023
Section 114 Assistance in securing transfer of persons
Section 115 Assistance in relation to orders of attachment or forfeiture of property
Section 116 Identifying unlawfully acquired property
Section 117 Seizure or attachment of property
Section 118 Management of properties seized or forfeited under this Chapter