Petitioner challenged orders passed by Adjudicating Authority under section 26(3) in respect of property on the  ground that transaction for which provisional attachment order was passed and subsequently affirmed by Adjudicating Authority took place on 20-12-2014 much prior to coming into force of Benami Transactions (prohibition) (Amendment) Act, 2016 .High Court  held that  2016 amendments were, in effect, creating new provisions and new offences and were not merely procedural in nature and, thus, 2016 Act could only be applied prospectively and not retroactively hence could not be initiated for transactions entered into prior to coming into force of 2016 Act. High Court quashed the proceedings . Referred ,   UOI  v. Ganpati Dealcom (P.) Ltd. [2022] 289 Taxman 177/447 ITR 108 (SC )