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100. In Vineeta Sharma v. Rakesh Sharma this Court described the nature of prospective, retrospective, and retroactive laws : (SCC p. 53, para 61) ―61. The prospective statute operates from the date of its enactment conferring new rights. The retrospective statute operates backwards and takes away or impairs vested rights acquired under existing laws. A retroactive statute is the one that does not operate retrospectively. It operates in futuro.

―Retroactive, adj.(17c) (Of a statute, ruling, etc.) extending in scope or effect to matters that have occurred in the past.

--Also termed retrospective. Cf. PROSPECTIVE (1).- retroact, vb.‖

65. The two-Judge Bench of this Court in State Bank's Staff Union (Madras Circle) v. Union of India, had occasion to examine the concept of retroactive and retrospective. In paras 20 and 21 of the judgment the following has been laid down: (SCC p. 593) ―20. Judicial Dictionary (13th Edn.) by K.J. Aiyar, Butterworth, p. 857, states that the word ―retrospective‖ when used with reference to an enactment may mean (i) affecting an existing contract; or (ii) reopening up of past, closed and completed transaction; or (iii) affecting accrued rights and remedies; or (iv) affecting procedure. Words and Phrases, Permanent Edn., Vol. 37-A, pp. 224-25, defines a NEUTRAL CITATION NO. 2024:MPHC-JBP:44338 ―retrospective or retroactive law‖ as one which takes away or impairs vested or accrued rights acquired under existing laws. A retroactive law takes away or impairs vested rights acquired under existing laws, or creates a new obligation, imposes a new duty, or attaches a new disability, in respect to transactions or considerations already past.

NEUTRAL CITATION NO. 2024:MPHC-JBP:44338 44, Halsbury's Laws of England, 4th Edn., p. 570, para

921.)‖

66. Further in Jay Mahakali Rolling Mills v. Union of India, explaining retroactive and retrospective the following has been laid down: (SCC p. 200, para 8) ―8. ―Retrospective‖ means looking backward, contemplating what is past, having reference to a statute or things existing before the statute in question. Retrospective law means a law which looks backward or contemplates the past; one, which is made to affect acts or facts occurring, or rights occurring, before it comes into force. Retroactive statute means a statute, which creates a new obligation on transactions or considerations or destroys or impairs vested rights.‖

67. Retroactivity in the context of the statute consists of application of new rule of law to an act or transaction which has been completed before the rule was promulgated.

22. When the right to hold an elected office is merely a statutory right, then the law regulating election, working and tenure of such elected office, would be a procedural law and therefore, any amendment in procedural law has to be treated as retrospective in operation, unless it is otherwise provided in the Ordinance or Amendment Act.