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M/S.Theco India Pvt. Ltd vs The Secretary on 27 October, 2021

29.On the question of retrospectivity, reliance is placed on the judgements in (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). 19 https://www.mhc.tn.gov.in/judis WP.No.15527 of 2020 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.
Madras High Court Cites 37 - Cited by 0 - A Sumanth - Full Document
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