https://www.taxtmi.com/caselaws?id=383902 Section 143A of the Negotiable Instruments Act creates a new pre-conviction liability by authorising interim compensation and coercive recovery through Section 421 CrPC, so it is substantive in nature. In the absence of express retrospective intent or necessary implication, such a provision cannot apply to offences under Section 138 committed before its commencement. The distinction from Section 148 was material because that provision operates only at the appellate stage after conviction and does not impose the same pre-trial burden. Orders directing interim compensation were therefore set aside. en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 02 Aug 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383902 Section 143A of the Negotiable Instruments Act creates a new pre-conviction liability by authorising interim compensation and coercive recovery through Section 421 CrPC, so it is substantive in nature. In the absence of express retrospective intent or necessary implication, such a provision cannot apply to offences under Section 138 committed before its commencement. The distinction from Section 148 was material because that provision operates only at the appellate stage after conviction and does not impose the same pre-trial burden. Orders directing interim compensation were therefore set aside. Case-Laws Indian Laws Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383902