#retrospective effect

The Delhi High Court held that Section 19 of the Prevention of Corruption Act (Amendment) 2018 makes prior governmental sanction a pre-condition for taking cognizance, and that the amendment operates only prospectively, leaving cases where cognizance was taken before 26 July 2018 untouched. This confines the amendment’s effect to pending and future prosecutions of public servants.

CESTAT Chennai rules that 100% Export Oriented Units (EOUs) destroying duty-free inputs under FTP Para 6.15 are not liable for Customs or Excise duty, even pre-2015. The Tribunal held the 2015 amendments clarificatory and retrospective, shielding EOUs from duty demands, interest, and penalties for obsolete inputs destroyed with due intimation to authorities.

The Bombay High Court ruled that non-teaching staff in aided schools are entitled to second-time Assured Career Progression Scheme (ACPS) benefits retrospectively, striking down a discriminatory government resolution. The court directed compliance within six months, reinforcing equal treatment under service law for all staff categories.

Bombay High Court rules that a government recruitment ban cannot operate retrospectively to nullify appointments made before its issuance. The court directed approval of the petitioner's service and release of salary arrears, reinforcing that administrative orders lack retrospective effect in service law.

The Himachal Pradesh High Court has held that substituted rules under the HP Tenancy and Land Reforms Act operate retrospectively, validating land resumption applications filed within the extended limitation period. Tenants are estopped from raising belated objections to procedural defects, reinforcing legal certainty for landowners and revenue authorities relying on amended procedural timelines.

Madhya Pradesh High Court holds that enhanced compensation under Section 164 MV Act applies only prospectively; accidents prior to 2022 amendment not entitled to revised rates.