STATE OF M.P. vs BALRAM MIHANI .

The Supreme Court upheld the dismissal of appeals by the State of Madhya Pradesh regarding the applicability of Chapter VII-A of the Code of Criminal Procedure, 1973, specifically Section 105-D, for the attachment and forfeiture of properties derived from criminal activities. The Court found that the provisions were not applicable to local offences as claimed by the respondents, thus affirming the Division Bench's quashing of the proceedings initiated by the State. The ruling clarifies the interpretation of 'proceeds of crime' and the scope of property subject to forfeiture under the Code.