M/S.Theco India Pvt. Ltd vs The Secretary on 27 October, 2021
(i) Union of India Vs. Sukumar Pyne ((1996) 2 SCR 34) and (ii) Memon Abdul
Karim Vs. Deputy Custodian General, New Delhi and Ors. ((1964) 6 SCR 837).
Both judgments are cited in support of the position that the insertion of Rules 133
(4) & (5) (a) is only in aid of procedure and hence are applicable retrospectively.