G. .J. RAJAversusTEJRAJ SURANA

910                      [2019]REPORTS
               SUPREME COURT   10 S.C.R. 910             [2019] 10 S.C.R.


A                                 G. .J. RAJA
                                        v.
                               TEJRAJ SURANA
                       (Criminal Appeal No.1160 of 2019)
B                                JULY 30, 2019
           [UDAY UMESH LALIT AND VINEET SARAN, JJ.]
             Negotiable Instruments Act, 1881 – s.143A inserted by
      Amendment Act, 2018 w.e.f 01.09.2018 – Operation of –
      Retrospective or prospective – On 04.11.2016 Respondent filed
C
      complaint stating that two cheques of Rs.20,00,000/- and
      Rs.15,00,000/- were issued by the appellant in his favour, however
      the cheques were dishonoured –s.143A was inserted in the Act by
      Amendment Act, 2018, w.e.f 01.09.2018 – In terms of s.143A, the
      Trial Court ordered that 20% of the cheque amount be made over
D     by the Appellant to the Respondent as interim compensation and
      directed the appellant to pay to the Respondent a sum of Rs.7,00,000/
      - – High Court upheld the order but reduced the percentage from
      20% of the cheque amount to 15% of the cheque amount – Held:
      Sub-Sec.(5) of s.143A stipulates that the interim compensation could
      be recovered as if it were a fine u/s. 421, CrPC – s.421 appears in
E
      Chapter XXXII of the Code dealing with ‘Execution, Suspension,
      Remission and Commutation of Sentences’ – By very context and
      the language of the provisions contained in the Chapter, they apply
      in cases where the guilt of an accused is determined and he is
      convicted of an offence punishable with sentence and/or fine –
F     Part-C of the Chapter deals with ‘Levy of Fine’ and s.421 appearing
      in the said Part inter alia states that fine could be recovered either
      by warrant of attachment or sale of movable property belonging to
      the offender – In case an accused, against whom an order to pay
      interim compensation u/s.143A is passed, fails or is unable to pay
      the same, the process u/s.421 can be taken resort to which may inter
G
      alia result in coercive action of recovery of the amount of interim
      compensation as if the amount represented the arrears of land
      revenue – In the present case, the complaint was lodged in 2016 –
      Thus, the act constituting an offence had occurred by 2016 whereas,
      the concerned provision viz. s.143A was inserted w.e.f 01.09.2018
H     – Prior to the insertion of s.143A there was no provision on the
                                        910
                 G. J. RAJA v. TEJRAJ SURANA                             911


statute book whereunder even before the pronouncement of the guilt       A
of an accused, or even before his conviction for the offence in
question, he could be made to pay or deposit interim compensation
– Person would, therefore, be subjected to a new disability or
obligation – Applicability of s.143A prospective in nature and
confined to cases where offence u/s.138 was committed after its
                                                                         B
introduction – Orders passed by the Trial Court and the High Court
set aside – Money deposited by the appellant pursuant to the interim
direction passed by Supreme Court be returned to the appellant
along with interest accrued – Code of Criminal Procedure, 1973 –
ss.357 and 421 – Negotiable Instruments (Amendment) Act, 2018 –
Interpretation of Statutes.                                              C
      Allowing the appeal, the Court
      HELD: 1.1 A reading of Section 143A, Negotiable
Instruments Act, 1881 shows (i) interim compensation must not
exceed 20% of the amount of the cheque; (ii) it must be paid
within the time stipulated under Sub-Section (3); (iii) if the accused   D
is acquitted, the complainant shall be directed to pay to the
accused the amount of interim compensation with interest at the
bank rate; (iv) the interim compensation payable under said
Section can be recovered as if it were a fine under Section 421 of
the Code of Criminal Procedure, 1973; and (v) if the accused             E
were to be convicted, the amount of fine to be imposed under
Section 138 of the Act or the amount of compensation to be
awarded under Section 357 of the Code would stand reduced by
the amount paid or recovered as interim compensation. Sub-
Section (5) of Section 143A stipulates that the interim
compensation could be recovered as if it were a fine under Section       F
421 of the Code. Section 421 appears in Chapter XXXII of the
Code which Chapter deals with ‘Execution, Suspension, Remission
and Commutation of Sentences’. By very context and the language
of the provisions contained in the Chapter, they apply in cases
where the guilt of an accused is determined and he is convicted          G
of an offence punishable with sentence and/or fine. According to
Section 421 of the Code, fine could be recovered either by warrant
of attachment or sale of movable property belonging to the
offender or by issuance of warrant to the Collector authorising
him to realise the amount as arrears of land revenue from the
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912            SUPREME COURT REPORTS                    [2019] 10 S.C.R.


A     movable or immovable property or both of the defaulter.
      [Paras 9-11] [916-E-H; 917-A-B; 918-A-B]
             1.2 In case an accused, against whom an order to pay interim
      compensation under Section 143A of the Act is passed, fails or is
      unable to pay the amount of interim compensation, the process
B     under Section 421 can be taken resort to which may inter alia
      result in coercive action of recovery of the amount of interim
      compensation as if the amount represented the arrears of land
      revenue. The extent and rigor of the procedure prescribed for
      such recovery may vary from State to State but invariably, such
      procedure may visit the person concerned with coercive methods.
C     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 provisions contained in Section 143A have two dimensions.
D     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
E     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 compensation through the machinery of the State as
      if the interim compensation represented arrears of land revenue.
      The coercive methods could also, as is evident from provision
F     like Section 183 of the Maharashtra Land Revenue Code, in some
      cases result in arrest and detention of the accused. [Paras 12, 14
      & 18] [918-B-C, E-G; 920-F-G]
            1.3 Prior to the insertion of Section 143A in the Act there
      was no provision on the statute book whereunder even before
G     the pronouncement of the guilt of an accused, or even before his
      conviction for the offence in question, 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

H
                G. .J. RAJA v. TEJRAJ SURANA                          913


arise only after the person was found guilty of an offence. That      A
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
                                                                      B
pay interim compensation. The person would, therefore, be
subjected to a new disability or obligation. The situation is thus
completely different from the one which arose for consideration
in Employees’ State Insurance Corporation case. The applicability
of Section 143A of the Act must, therefore, be held to be
prospective in nature and confined to cases where offences were       C
committed after the introduction of Section 143A, in order to
force an accused to pay such interim compensation. Section 143A
to be prospective in operation and that the provisions of said
Section 143A can be applied or invoked only in cases where the
offence under Section 138 of the Act was committed after the
                                                                      D
introduction of said Section 143A in the statute book.
Consequently, the orders passed by the Trial Court as well as
the High Court are set aside. The money deposited by the
Appellant, pursuant to the interim direction passed by Supreme
Court, shall be returned to the Appellant along with interest
accrued thereon within two weeks from the date of this order.         E
[Paras 20, 22 & 24] [921-D-G; 922-C, G; 923-A-B]
      Commissioner of Income Tax (Central)-I, New Delhi v.
      Vatika Township Private Limited (2015) 1 SCC 1 : [2014]
      12 SCR 1037; Hitendra Vishnu Thakur and others v.
      State of Maharashtra and Others (1994) 4 SCC 602 :              F
      [1994] 1 Suppl. SCR 360; Anil Kumar Goel v. Kishan
      Chand Kaura (2007) 13 SCC 492 : [2007] 13 SCR
      313; Surinder Singh Deswal and Ors. v. Virender
      Gandhi (2019) 8 SCALE 445 – relied on.
      Employees’ State Insurance Corporation v. Dwarka Nath           G
      Bhargwa (1997) 7 SCC 131: [1997] 3 Suppl. SCR 513
      – distinguished.



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914            SUPREME COURT REPORTS                      [2019] 10 S.C.R.


A                               Case Law Reference


            [2014] 12 SCR 1037                relied on          Para 15
            [1994] 1 Suppl. SCR 360           relied on          Para 16
B           [1997] 3 Suppl. SCR 513           distinguished      Para 19
            [2007] 13 SCR 313                 relied on          Para 21
            (2019) 8 SCALE 445                relied on          Para 23

C
           CRIMINAL APPELLATE JURISDICTION: Criminal Appeal
      No.1160 of 2019
             From the Judgment and Order dated 08.02.2019 of the High Court
      of Judicature at Madras in Criminal Original Petition No. 3406 of 2019
D          Vinay Navare, Sr. Adv. (AC), G. Ananda Selvam, Mayilsamy K.,
      PVK Deivendran, Manikandan A, Ms Kavita Bhardwaj, Nihangam R.
      Maurya, Ms. Lakshmi Ramamurthy, Dr. Ravindre S. Chingale, Mahaling
      Pandarge, Abhijit Sengupta, Advs. for the appearing parties..
            The Judgment of the Court was delivered by
E           UDAY UMESH LALIT, J.
            1. Leave granted.
            2. This Appeal challenges the Final Order dated 08.02.2019 passed
      by the High Court of Judicature at Madras in Criminal O.P.No.3406 of
      2019 preferred by the Appellant herein.
F
            3. Complaint under Section 138 of the Negotiable Instruments
      Act, 1881 (hereinafter referred to as ‘the Act’) being C.C.No.7171 of
      2018 is presently pending against the Appellant before the IInd Fast
      Track Court-Metropolitan Magistrate, Egmore, Chennai. According to
      the complaint, two cheques issued by the Appellant in the sums of
G     Rs.20,00,000/- and Rs.15,00,000/- in favour of the Respondent-
      Complainant were dishonoured on account of insufficiency of funds.
      The Complaint was lodged on 04.11.2016.


H
                  G. J. RAJA v. TEJRAJ SURANA                                915
                     [UDAY UMESH LALIT, J.]

       4. With effect from 01.09.2018, Section 143A was inserted in the      A
Act by Amendment Act 20 of 2018. Said Section is to the following
effect:-
      “143A. Power to direct interim compensation. – (1)
      Notwithstanding anything contained in the Code of Criminal
      Procedure, 1973 (2 of 1974), the Court trying an offence under         B
      section 138 may order the drawer of the cheque to pay interim
      compensation to the complainant –
         (a) in a summary trial or a summons case, where he pleads not
            guilty to the accusation made in the complaint; and
         (b) in any other case, upon framing of charge.                      C

      (2) The interim compensation under sub-section (1) shall not
      exceed twenty per cent of the amount of the cheque.
      (3) The interim compensation shall be paid within sixty days from
      the date of the order under sub-section (1), or within such further    D
      period not exceeding thirty days as may be directed by the Court
      on sufficient cause being shown by the drawer of the cheque.
      (4) If the drawer of the cheque is acquitted, the Court shall direct
      the complainant to repay to the drawer the amount of interim
      compensation, with interest at the bank rate as published by the
                                                                             E
      Reserve Bank of India, prevalent at the beginning of the relevant
      financial years, within sixty days from the date of the order, or
      within such further period not exceeding thirty days as may be
      directed by the Court on sufficient cause being shown by the
      complainant.
                                                                             F
      (5) The interim compensation payable under this section may be
      recovered as if it were a fine under section 421 of the Code of
      Criminal Procedure, 1973 (2 of 1974).
      (6) The amount of fine imposed under section 138 or the amount
      of compensation awarded under section 357 of the Code of
      Criminal Procedure, 1973 (2 of 1974), shall be reduced by the          G
      amount paid or recovered as interim compensation under this
      section.”


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916             SUPREME COURT REPORTS                          [2019] 10 S.C.R.


A            5. Soon thereafter, the Trial Court ordered that 20% of the cheque
      amount be made over by the Appellant to the Respondent as interim
      compensation in accordance with the provisions of Section 143A of the
      Act. Thus, the Appellant was directed to pay to the Respondent a sum
      of Rs.7,00,000/-.
B           6. The Appellant being aggrieved, filed Criminal O.P.No.3406 of
      2019 in the High Court. By its order dated 08.02.2019, the High Court
      found no illegality or infirmity in the order awarding interim compensation
      under Section 143A of the Act but reduced the percentage from 20% of
      the cheque amount to 15% of the cheque amount.
C            7. The order of the High Court is presently under challenge. While
      issuing notice the Appellant was directed to deposit the sum so ordered
      by the High Court in the Trial Court. It was further directed that upon
      deposit, the Trial Court should invest the money in Fixed Deposit and
      that the money would not be made over to the Respondent till further
      orders. Since the Respondent, despite having been served with the
D     notice, had not entered appearance, this Court by its Order dated
      01.07.2019 requested Mr. Vinay Navare, learned Senior Advocate to
      assist this Court as Amicus Curiae.
           8. We heard Mr. G. Ananda Selvam, learned Advocate for the
      Appellant and the learned Amicus Curiae.
E
             9. A reading of Section 143A shows (i) interim compensation must
      not exceed 20% of the amount of the cheque; (ii) it must be paid within
      the time stipulated under Sub-Section (3); (iii) if the accused is acquitted,
      the complainant shall be directed to pay to the accused the amount of
      interim compensation with interest at the bank rate; (iv)the interim
F     compensation payable under said Section can be recovered as if it were
      a fine under Section 421 of the Code of Criminal Procedure, 1973 (‘the
      Code’, for short); and (v) if the accused were to be convicted, the amount
      of fine to be imposed under Section 138 of the Act or the amount of
      compensation to be awarded under Section 357 of the Code would stand
G     reduced by the amount paid or recovered as interim compensation.
             10. Since Sub-Section (5) of Section 143A stipulates that the interim
      compensation could be recovered as if it were a fine under Section 421
      of the Code, said Section 421 also needs to be considered at this stage.

H
                 G. J. RAJA v. TEJRAJ SURANA                                  917
                    [UDAY UMESH LALIT, J.]

Section 421 appears in Chapter XXXII of the Code which Chapter deals          A
with ‘Execution, Suspension, Remission and Commutation of
Sentences’. By very context and the language of the provisions
contained in the Chapter, they apply in cases where the guilt of an accused
is determined and he is convicted of an offence punishable with sentence
and/or fine. Part-C of the Chapter deals with ‘Levy of Fine’ and Section
                                                                              B
421 appearing in said Part-C is to the following effect:-
      “421. Warrant for levy of fine.- (1) When an offender has
      been sentenced to pay a fine, the Court passing the sentence may
      take action for the recovery of the fine in either or both of the
      following ways, that is to say, it may –
                                                                              C
          (a) issue a warrant for the levy of the amount by attachment
             and sale of any movable property belonging to the offender;
          (b) issue a warrant to the Collector of the district, authorising
             him to realise the amount as arrears of land revenue from
             the movable or immovable property, or both, of the defaulter.    D
      Provided that, if the sentence directs that in default of payment of
      the fine, the offender shall be imprisoned, and if such offender
      has undergone the whole of such imprisonment in default, no Court
      shall issue such warrant unless, for special reasons to be recorded
      in writing, it considers it necessary so to do, or unless it has made   E
      an order for the payment of expenses or compensation out of the
      fine under section 357.
      (2) The State Government may make rules regulating the manner
      in which warrants under clause (a) of sub-section (1) are to be
      executed, and for the summary determination of any claims made          F
      by any person other than the offender in respect of any property
      attached in execution of such warrant.
      (3) Where the Court issues a warrant to the Collector under clause
      (b) of sub-section (1), the Collector shall realise the amount in
      accordance with the law relating to recovery of arrears of land
                                                                              G
      revenue, as if such warrant were a certificate issued under such
      law:
      Provided that no such warrant shall be executed by the arrest or
      detention in prison of the offender.”
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918             SUPREME COURT REPORTS                         [2019] 10 S.C.R.


A            11. According to Section 421 of the Code, fine could be recovered
      either by warrant of attachment or sale of movable property belonging
      to the offender or by issuance of warrant to the Collector authorising
      him to realise the amount as arrears of land revenue from the movable
      or immovable property or both of the defaulter.
B            12. It is thus clear that in case an accused, against whom an order
      to pay interim compensation under Section 143A of the Act is passed,
      fails or is unable to pay the amount of interim compensation, the process
      under Section 421 can be taken resort to which may inter alia result in
      coercive action of recovery of the amount of interim compensation as if
      the amount represented the arrears of land revenue. The extent and
C     rigor of the procedure prescribed for such recovery may vary from State
      to State but invariably, such procedure may visit the person concerned
      with coercive methods.
             13. For instance, by virtue of Section 183 of the Maharashtra
      Land Revenue Code, 1966, in case there be a default in payment of land
D     revenue, the person concerned could be arrested and detained in custody
      for 10 days in the office of the Collector or of a Tehsildar unless the
      arrears of revenue which were due, were paid along with the penalty or
      interest and the cost of arrest and of the notice of demand as also the
      cost of his subsistence during detention.
E            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
F     in operation and can be invoked in cases where the offences punishable
      under Section 138 of the Act were committed much prior to the
      introduction of Section 143A. We are concerned in the present case
      only with the issue regarding applicability of said Section 143A to offences
      under Section 138 of the Act, committed before the insertion of said
      Section 143A.
G
             15. While considering general principles concerning
      ‘retrospectivity of legislation’ in the context of Section 158-BE inserted
      in the Income Tax Act, 1961,it was observed by this Court in


H
                       G. J. RAJA v. TEJRAJ SURANA                                919
                          [UDAY UMESH LALIT, J.]

Commissioner of Income Tax (Central)-I, New Delhi vs. Vatika                      A
Township Private Limited1 as under:-
          “28. Of the various rules guiding how a legislation has to be
         interpreted, one established rule is that unless a contrary intention
         appears, a legislation is presumed not to be intended to have a
         retrospective operation. The idea behind the rule is that a current      B
         law should govern current activities. Law passed today cannot
         apply to the events of the past. If we do something today, we do
         it keeping in view the law of today and in force and not tomorrow’s
         backward adjustment of it. Our belief in the nature of the law is
         founded on the bedrock that every human being is entitled to
         arrange his affairs by relying on the existing law and should not        C
         find that his plans have been retrospectively upset. This principle
         of law is known as lex prospicit non respicit: law looks forward
         not backward. As was observed in Phillips v. Eyre2, a retrospective
         legislation is contrary to the general principle that legislation by
         which the conduct of mankind is to be regulated when introduced          D
         for the 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            E
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 others3 as under:-
                                                                                  F
         “26. The Designated Court has held that the amendment would
         operate retrospectively and would apply to the pending cases in
         which investigation was not complete on the date on which the
         Amendment Act came into force and the challan had not till then
         been filed in the court. From the law settled by this Court in various
         cases the illustrative though not exhaustive principles which emerge     G
         with regard to the ambit and scope of an Amending Act and its
         retrospective operation may be culled out as follows:
1
    (2015) 1 SCC 1
2   (1870) LR 6 QB 1
3
    (1994) 4 SCC 602                                                              H
920             SUPREME COURT REPORTS                          [2019] 10 S.C.R.


A           (i) A statute which affects substantive rights is presumed to be
            prospective in operation unless made retrospective, either expressly
            or by necessary intendment, whereas a statute which merely
            affects procedure, unless such a construction is textually impossible,
            is presumed to be retrospective in its application, should not be
            given an extended meaning and should be strictly confined to its
B
            clearly defined limits.
           (ii) Law relating to forum and limitation is procedural in nature,
      whereas law relating to right of action and right of appeal even though
      remedial is substantive in nature.
C            (iii) Every litigant has a vested right in substantive law but no
      such right exists in procedural law.
             (iv) A procedural statute should not generally speaking be applied
      retrospectively where the result would be to create new disabilities or
      obligations or to impose new duties in respect of transactions already
D     accomplished.
             (v) A statute which not only changes the procedure but also creates
      new rights and liabilities shall be construed to be prospective in operation,
      unless otherwise provided, either expressly or by necessary implication.”
           17. The fourth and the fifth principle as culled out by this Court in
E     Hitendra Vishnu Thakur3 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
F     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, itnot only creates a new disability
      or an obligation but also exposes the accused to coercive methods of
      recovery of such interim compensation through the machinery of the
      State as if the interim compensation represented arrears of land revenue.
G
      The coercive methods could also, as is evident from provision like Section
      183 of the Maharashtra Land Revenue Code, in some cases result in
      arrest and detention of the accused.


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                       G. J. RAJA v. TEJRAJ SURANA                              921
                          [UDAY UMESH LALIT, J.]

      19. We must at this stage, refer to a decision of this Court in           A
Employees’ State Insurance Corporation vs. Dwarka Nath Bhargwa4
where provisions of Section 45B, which was inserted in Employees State
Insurance Act, 1948 with effect from 28.01.1968 was held to be
procedural and that it could have retrospective application. Said Section
45B is as under:-
                                                                                B
          “45B. Recovery of contributions.- Any contribution payable
          under this Act may be recovered as an arrear of land revenue.”
          The issue was whether the modality of recovery so prescribed in
          said Section 45B could be invoked in respect of amounts which
          had become payable on 27.01.1967 and 24.01.1968, i.e. before          C
          said Section 45B was inserted in the statute book. While holding
          that the arrears could be recovered as arrears of land revenue, it
          was observed, “It is not in dispute and cannot be disputed that the
          contributions in question had remained payable all throughout and
          were not paid by the respondent.”
                                                                                D
       20. It must be stated that prior to the insertion of Section 143A in
the Act there was no provision on the statute book whereunder even
before the pronouncement of the guilt of an accused, or even before his
conviction for the offence in question, 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          E
Code or Section 357 of the codecould 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        F
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
from the one which arose for consideration in Employees’ State Insurance
Corporation4 case.
                                                                                G
      21. Though arising in somewhat different context, proviso to Section
142(b) which was inserted in the Act by Amendment Act 55 of 2002,
under which cognizance could now be taken even in respect of a

4
    (1997) 7 SCC 131
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922               SUPREME COURT REPORTS                     [2019] 10 S.C.R.


A     complaint filed beyond the period prescribed under Section 142(b) of the
      Act, was held to be prospective by this Court in Anil Kumar Goel v.
      Kishan Chand Kaura5. It was observed:-
               “10. There is nothing in the amendment made to Section 142(b)
               by Act 55 of 2002 that the same was intended to operate
B              retrospectively. In fact that was not even the stand of the
               respondent. Obviously, when the complaint was filed on 28-11-
               1998, the respondent could not have foreseen that in future any
               amendment providing for extending the period of limitation on
               sufficient cause being shown would be enacted.”
C           22. In our view, the applicability of Section 143A of the Act must,
      therefore, be held to be prospective in nature and confined to cases
      where offences were committed after the introduction of Section 143A,
      in order to force an accused to pay such interim compensation.
              23. We must, however, advert to a decision of this Court in
D     Surinder Singh Deswal and Ors. vs. Virender Gandhi6 where Section
      148 of the Act which was also introduced by the same Amendment Act
      20 of 2018 from 01.09.2018 was held by this Court to be retrospective
      in operation. As against Section 143A of the Act which applies at the
      trial stage that is even before the pronouncement of guilt or order of
      conviction, Section 148 of the Act applies at the appellate stage where
E     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,
F     which apply post-conviction, areadequate 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 Section 143A of
      the Act. Therefore, the decision of this Court in Surinder Singh Deswal5
      stands on a different footing.
G
            24. In the ultimate analysis, we hold Section 143A to be prospective
      in operation and that the provisions of said Section 143A can be applied
      or invoked only in cases where the offence under Section 138 of the Act
      5
          (2007) 13 SCC 492
      6
          (2019) 8 SCALE 445
H
                  G. J. RAJA v. TEJRAJ SURANA                                   923
                     [UDAY UMESH LALIT, J.]

was committed after the introduction of said Section 143A in the statute        A
book. Consequently, the orders passed by the Trial Court as well as the
High Court are required to be set aside. The money deposited by the
Appellant, pursuant to the interim direction passed by this Court, shall be
returned to the Appellant along with interest accrued thereon within two
weeks from the date of this order.
                                                                                B
      25. The Appeal is allowed in aforesaid terms.
      26. In the end, we express our sincere gratitude for the assistance
rendered by Mr. Vinay Navare, learned Amicus Curiae.

                                                                                C
Divya Pandey                                                  Appeal allowed.




                                                                                D




                                                                                E




                                                                                F




                                                                                G




                                                                                H