دکتر خالقی در یادداشتی جدید در خصوص زمان اثر قانون اصلاح ماده ۱۰۴ قانون مجازات اسلامی و تاثیر این قانون در رسیدگی به جرائم نکاتی را بیان کرده است.
«اجراى فورى»، طبیعت قانون است و اساساً قانون وضع مى شود تا حکم یک موضوع را تغییر دهد و آن را تابع حکم جدیدى سازد. بنابر این، اصولاً هر قانونى پس از گذشت پانزده روز از انتشار در روزنامه رسمى، در سراسر کشور لازم الاجراست (ماده ٢ ق.م)
اما در امور کیفرى به دلیل حاکمیت اصل قانونى بودن جرم و مجازات، یک رفتار «از حیث جرم بودن» و «شدت مجازات آن» (دقت شود؛ فقط همین دو مورد)، تابع قانون حاکم در زمان ارتکاب آن است. از اینرو، قانونى که بعد از آن وضع مى شود در این جرم بی تأثیر بوده، «عطف بماسبق نمى شود» (قسمت اول ماده ١٠ ق.م.ا).
با تصویب قانونى مساعدتر به حال مرتکب، او از این تحول منتفع گشته و قانون «عطف بماسبق مى شود» (قسمت دوم ماده ١٠ ق.م.ا).
گاه قانونى مثل قانون اصلاح ماده ١٠۴، دو جنبه دارد؛ در اینصورت در مورد هر جنبه از آن مطابق قاعده مربوط به خود عمل مى شود. موضوع قانون جدید، «گذشت شاکى» و حکم آن «بى تأثیرى در فرایند کیفرى» است. این جنبه، مربوط به شیوه رسیدگى است و طبق بند پ ماده ١١ ق.م.ا فوراً اجرا مى شود .
اما جنبه دیگر این قانون، حذف تنصیف مجازات حبس و در نتیجه تشدید مجازات است. این جنبه، تابع قاعده «عطف بماسبق نشدن قانون» است و شامل سرقتها و کلاهبردارى هایى که قبلاً قابل گذشت بوده اند نمى شود بلکه مجازات آنها تابع قانون حاکم در زمان ارتکاب آنهاست.
بدین ترتیب، از تاریخ اجراى ماده ١٠۴ اصلاحى، سرقتها و کلاهبردارى هاى ارتکابى در گذشته که مطابق قانون سابق قابل گذشت بودند، غیرقابل گذشت مى شوند (اجراى فورى قانون)، اما مجازات آنها تابع قانون حاکم در زمان ارتکاب آنهاست (عطف بماسبق نشدن).
به عبارت دیگر، به دلیل قابل گذشت بودن جرم با شرایطى در آن تاریخ، مجازات حبس آنها همچنان نصف مجازات اصلی خواهد بود و وضع قانون جدید باعث تشدید مجازات مرتکب نخواهد شد. تشدید مجازات تنها شامل کسانى مى شود که جرم خود را بعد از اجراى قانون جدید مرتکب شوند.
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