TaxTMI 
TaxTMI 
2019 (8) TMI 1358
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....qual to 15% of the cheque amount of Rs. 91,76,950) as interim compensation. The petitioners have also challenged the revisional order dated 20/2/2019 whereby the learned Additional Sessions Judge has dismissed the revision by affirming the order of trial court dated 26/12/2018. 2/ The facts in nutshell are that respondent has filed a complaint under Section 138 of Negotiable Instruments Act on 21/1/2016 against petitioners with the plea that cheque of Rs. 91,76,950/- dated 21/5/14 given by petitioner was dishonoured. Pending that complaint, on 12/1/2018 he had filed an application under Section 143-A of the Act seeking 20% of the amount of dishonoured cheque as interim compensation which has been allowed by trial court and affirmed by the....
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....ding complaint under section 138 of Act. 8/ The aforesaid issue has been concluded by Hon'ble Supreme court by order dated 30th July 2019 passed in criminal appeal no.1160/2019 in the matter of G.J. Raja Vs. Tejraj Surana wherein it has been held that: "14. In the present case, the Complaint was lodged in the year 2016 that is to say, the act constituting an offence had occurred by 2016 whereas, the concerned provision viz. Section 143A of the Act was inserted in the statute book with effect from 01.09.2018. The question that arises therefore is whether Section 143A of the Act is retrospective in operation and can be invoked in cases where the offences punishable under Section 138 of the Act were committed much prior to the introduct....
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.... first time to deal with future acts ought not to change the character of past transactions carried on upon the faith of the then existing law." 16. Similarly, while considering the effect of modified application of the provisions of the Code, as a result of Section 20(4)(bb) of the Terrorist and Disruptive Activities (Prevention) Act, 1987, whereunder the period for filing challan or charge-sheet could get extended, this Court considered the issue about the retrospective operation of the concerned provisions in Hitendra Vishnu Thakur and others vs. State of Maharashtra and others as under:- "26. The Designated Court has held that the amendment would operate retrospectively and would apply to the pending cases in which investigation was....
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....cation." 17. The fourth and the fifth principle as culled out by this Court in Hitendra Vishnu Thakur are apposite to the present fact situation. 18. The provisions contained in Section 143A have two dimensions. First, the Section creates a liability in that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant. Such an order can be passed while the complaint is not yet adjudicated upon and the guilt of the accused has not yet been determined. Secondly, it makes available the machinery for recovery, as if the interim compensation were arrears of land revenue. Thus, it not only creates a new disability or an obligation but also exposes the accused to coercive methods of recovery of such interim compensati....
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....ion, he could be made to pay or deposit interim compensation. The imposition and consequential recovery of fine or compensation either through the modality of Section 421 of the Code or Section 357 of the code could also arise only after the person was found guilty of an offence. That was the status of law which was sought to be changed by the introduction of Section 143A in the Act. It now imposes a liability that even before the pronouncement of his guilt or order of conviction, the accused may, with the aid of State machinery for recovery of the money as arrears of land revenue, be forced to pay interim compensation. The person would, therefore, be subjected to a new disability or obligation. The situation is thus completely different ....
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....ge that is even before the pronouncement of guilt or order of conviction, Section 148 of the Act applies at the appellate stage where the accused is already found guilty of the offence under Section 138 of the Act. It may be stated that there is no provision in Section 148 of the Act which is similar to Sub-Section (5) of Section 143A of the Act. However, as a matter of fact, no such provision akin to sub-section (5) of Section 143A was required as Sections 421 and 357 of the Code, which apply postconviction, are adequate to take care of such requirements. In that sense said Section 148 depends upon the existing machinery and principles already in existence and does not create any fresh disability of the nature similar to that created by Se....