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2006 (12) TMI 568 - SC - Indian LawsExtract: .......t Section 100A of the Code has no retrospective effect. 14. We, therefore, are unable to accept the contentions of the learned Counsel for the appellant that Section 100A of the Code will have retrospective effect so as to bring within its fold even the appeals preferred prior to coming into force of the said Act. The appeal is dismissed. No costs.
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