Section 143A is effective prospectively & s. 148 is effective retrospectively to pending cases

M/s. Ginni Garments and anr. Vs M/s Sethi Garments (Punjab & Haryana High Court)

Conclusion –

If the provisions are substantive in nature then the same cannot be applied Retrospectively to the pending cases. However, if the provisions are procedural in nature then the same has to be applied to all the cases, including the one pending before the Court.

Section 143A is substantive and hence effective prospectively, whereas, section 148 is procedural in nature hence effective retrospectively

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