Has been, whether the expression 'has been' occurring in a provision of a statute denotes transaction prior to the enactment of the statute in question or a transaction after the coming into force of the statute will depend upon the intention of the legislature to be gathered from the provision in which the said expression occurs or from the other provisions of the statute, Secretary Regional Trans-port Authority v. D.P. Sharma, AIR 1989 SC 509: (1989) Supp 1 SCC 407. [Karnataka Contract Carri-ages (Acquisition) Act, 1976, s. 3(g)]
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