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"2. In the proviso to clause (c) of sub-section (1) of Section 13-A of the Haryana Municipal Act, 1973 (hereinafter called the principal Act), for the word ''after', the word ''up to' shall be substituted."

(emphasis supplied)

88. This Court while observing, that the amendment was clarificatory in nature, held thus : (Zile Singh case [Zile Singh v. State of Haryana, (2004) 8 SCC 1] , SCC pp. 9-12, paras 14-22) "14. The presumption against retrospective operation is not applicable to declaratory statutes.... In determining, therefore, the nature of the Act, regard must be had to the substance rather than to the form. If a new Act is "to explain" an earlier Act, it would be without object unless construed retrospectively. An explanatory Act is generally passed to supply an obvious omission or to clear up doubts as to the meaning of the previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended.... An amending Act may be purely declaratory to clear a meaning of a provision of the principal Act which was already implicit. A clarificatory amendment of this nature will have retrospective effect (ibid., pp. 468-69).

19. The Constitution Bench in Shyam Sunder v. Ram Kumar [Shyam Sunderv. Ram Kumar, (2001) 8 SCC 24] has held : (SCC p. 49, para 39) ''39. ... Ordinarily when an enactment declares the previous law, it requires to be given retroactive effect. The function of a declaratory statute is to supply an omission or to explain a previous statute and when such an Act is passed, it comes into effect when the previous enactment was passed. The legislative power to enact law includes the power to declare what was the previous law and when such a declaratory Act is passed, invariably it has been held to be retrospective. Mere absence of use of the word "declaration" in an Act explaining what was the law before may not appear to be a declaratory Act but if the court finds an Act as declaratory or explanatory, it has to be construed as retrospective.' (p. 2487).