STATE OF WEST BENGAL vs S. K. GHOSH

The Supreme Court held that the order of the High Court quashing the District Judge's order for forfeiture of Rs. 30 lacs from the respondent's attached properties was incorrect. The Court clarified that Section 12(1) of the Criminal Law Amendment Ordinance, 1944, only required a finding on the amount of money procured by the accused, which was satisfied by the earlier findings under Section 10 of the 1943 Ordinance. The Court ruled that forfeiture was permissible under the Ordinance, thus setting aside the High Court's decision and restoring the District Judge's order.