Berdasarkan keputusan itu, JD berhujah bahawa kebenaran yang diperolehi setelah pemfailan tindakan tidak boleh berkesan secara kebelakangan (retrospektif). Mahkamah mempunyai keraguan sama ada keputusan berkenaan sanksi tersebut boleh dilanjutkan berkenaan isu sama ada kebenaran wajar diberikan secara retrospektif. Dalam apa jua keadaan, Mahkamah berpendapat bahawa terdapat perkembangan undang-undang selepas kes tersebut berkenaan isu sama ada kebenaran di bawah seksyen 8 Akta Tersebut boleh dibenarkan berkuatkuasa kebelakangan. Mahkamah dalam hal ini merujuk kepada kes Mahkamah Rayuan Merais Sdn Bhd v Lai King Lung & Anor [2019] 5 MLJ 801; [2019] 7 CLJ 1; [2019] MLRAU 81; [2019] 2 AMR 761 di mana Mahkamah Rayuan memutuskan bahawa:- “[51] What is, however, overlooked is that the Federal Court acknowledged in Winstech Engineering that following the English decision in Re Saunders (A bankrupt); Re Bearman (A bankrupt) [1997] Ch 60, leave nunc pro tunc or retrospective leave may be granted: [22]... in appropriate circumstances, which has to be proven, leave nunc pro tunc may be given under s. 236(2)(a) of the Companies Act subject to the discretion of the Courts under s. 236(3) of the Act. Such discretion and control by the Court under s. 236(3) is to be read together with s. 226(3) of the Act. This is notwithstanding the fact that the proceedings had already commenced. (emphasis added) [52] In Re Saunders, after proceedings had already been commenced against a couple of bankrupt solicitors, the various plaintiffs applied for leave of court under s. 285(3) of the Insolvency Act 1986. Lindsay J carefully examined the approaches of the courts and the relevant legislations of Australia, New Zealand, Canada and India before concluding that the court in appropriate circumstances may give retrospective leave. His Lordship rejected the submission that proceedings continued without leave are to be considered irretrievably null, and found that the particular facts before him justified the granting of such leave.”