Motor Vehicles Act, 1988, ; Section 163A – Whether the amendment in Section 163-A of the Motor Vehicles Act which came into effect by a Gazette Notification on 22nd May, 2018, would relate to an accident which had occurred prior to the said date ? Calcutta High Court held that it is merely a procedural amendment which has to be given retrospective effect and it is nothing substantive so as to affect the merits of the issue – Dismissing the appeal, SC observed: A beneficial legislation would necessarily entail the benefit to be passed on to the claimant in the absence of any specific bar to the same.