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Amended sec. 148 of NI Act is applicable to criminal complaints u/s. 138 filed prior to Amendment Act 20/2018

May 30, 2019[2019] 107 taxmann.com 97 (SC)
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FEMA, BANKING & INSURANCE: Amended section 148 confers power upon Appellate Court to pass an order to direct accused to deposit sum which shall not be less than 20 per cent of compensation awarded and said amended section 148 shall be applicable in a case where criminal complaints for offence under section 138 are filed prior to Amendment Act No. 20/2018 i.e. prior to 1-9-2018

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