GENERAL CLAUSES ACT, 1897
(1) This Act may be called the General Clauses Act, 1897; 1[***]
2[***]
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1. The word “and” rep. by Act 10 of 1914, sec. 3 and Sch. II.
2. Sub-section (2) rep. by Act 1 of 1914, sec. 3 and Sch. II.
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Section 1 of the General Clauses Act, 1897, provides the short title, extent, and application of the Act. It sets the foundation for the interpretation and application of the entire legislation across various statutes in India, ensuring uniformity and clarity in legal language.
Section 1 states:- The Act may be called the General Clauses Act, 1897.- It extends to the whole of India, except the State of Jammu and Kashmir.- It applies to all Central Acts and regulations made after the commencement of the Act unless otherwise specified.- The Act provides definitions and general principles for interpreting other statutes.
This concise commentary encapsulates the core legal principles and interpretative scope of Section 1 of the General Clauses Act, 1897, supported by relevant judicial and legislative references.
[Rep. by the Repealing and Amending Act, 1903 (1 of 1903), sec. 4 and Sch. III.]
In this Act, and in all Central Acts and regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context-
(1) "abet", with its grammatical variations and cognate expressions, shall have the same meaning as in the Indian Penal Code (45 of 1860);
(2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done, extend also to illegal omissions;
(3) "affidavit" shall include affirmation and declaration in the case of persons by law allowed to affirm or declare instead of swearing;
(4) "barrister" shall mean, a barrister of England or Ireland, or a member of the Faculty of Advocates in Scotland;
&
Legal Comments
"Introduction" - The General Clauses Act, 1897 (GCA) provides core definitional and interpretive rules that apply to the Act itself and to post-1897 Central Acts; Section 3 houses the principal definitions used to harmonize language across statutes. [ "" ]
"Scope of Section 3" - Section 3 contains the foundational definitions that guide interpretation of numerous Central Acts; it enables uniform application of terms such as “person,” “immovable property,” and other key concepts across laws. [ "" ]
"Core function" - Section 3 functions as an interpretive instrument, filling definitional gaps and ensuring consistent use of terms when the same words recur in multiple statutes. This is evidenced by frequent reliance on 3(x) definitions (e.g., 3(42) for “person,” 3(26) for “immovable property”). [ "" ]
"Definition: Person (3(42))" - The term “person” includes artificial persons (e.g., corporations/juristic entities) as well as natural persons, enabling broader applicability of statutes to entities beyond individuals. [ "Tata Housing Development Company Ltd. VS State of Maharashtra" ]
"Further understanding: Dead person included" - The definition of “person” under 3(42) has been applied to include dead persons in certain contexts, acknowledging protective scope over the bodies of deceased individuals when relevant to law. [ "RAMJI SINGH @ MUJEEB BHAI VS STATE OF U. P. " ]
"Definition: Local Authority (3(31))" - The term “Local Authority” is to be understood under the General Clauses Act’s definition; courts have noted that in some statutes the term is not defined therein and must be read through 3(31). This can affect exemptions and administrative schemes (e.g., Bonus Act interpretations). [ "WORKMEN, BANGALORE WATER SUPPLY AND SEWERAGE BOARD VS BANGALORE WATER SUPPLY AND SEWERAGE BOARD" ]
"Local Authority (state and exemptions)" - Statutory interpretations have treated bodies like Bangalore Water Supply and Sewerage Board as not being a “Local Authority” for certain exemptions, based on Section 3(31) as clarified by the GCA. [ "WORKMEN, BANGALORE WATER SUPPLY AND SEWERAGE BOARD VS BANGALORE WATER SUPPLY AND SEWERAGE BOARD" ]
"Local Authority in Tax/Census contexts" - The General Clauses Act’s 3(31) is used to determine whether bodies such as Life Insurance Corporation qualify as local authorities for tax exemption or census-related duties, often concluding that LIC is not a local authority for those purposes. [ "LIFE INSURANCE CORPORATION OF INDIA VS MUNICIPAL COMMISSIONER/ADDITIONAL CHIEF CENSUS OFFICER, NAGAR NIGAM, KANPUR" ], [ "FALMA LABORATORIES PVT. LTD. , BANGALORE VS STATE OF KARNATAKA" ]
"Immovable Property (3(26))" - The term “Immovable Property” includes land, benefits to arise out of land, and things attached to land; this broad definition has practical consequences for transfers, taxation, and registrations when structures or rights are attached to land. [ "Shivaprasad K. S/o Shankaranarayana Bhat vs Kerala Gramin Bank Ho Malappuram Kodlamogaru Branch" ], [ "Commissioner of Income Tax VS Minerva Talkies" ]
"Immovable property – structures on land" - Under 3(26), rights attached to land, including buildings and fixtures, may be treated as immovable property, affecting registration and related transfers (e.g., including buildings in execution or stamp-duty calculations). [ "Shivaprasad K. S/o Shankaranarayana Bhat vs Kerala Gramin Bank Ho Malappuram Kodlamogaru Branch" ], [ "ASHOK KUMAR VS CHIEF CONTROLLING REVENUE AUTHORITY" ]
"Immovable property – execution amendments" - The execution petition context recognizes that adding buildings/machinery to a decree’s property schedule does not alter the decree itself, but simply maps the actual immovable property for execution purposes under 3(26). [ "Shivaprasad K. S/o Shankaranarayana Bhat vs Kerala Gramin Bank Ho Malappuram Kodlamogaru Branch" ]
"District (3(17))" - The term “District” has interpretive significance in jurisdictional questions; courts have read 3(17) to align the meaning of "District" with the appropriate principal civil court of original jurisdiction, particularly in matters like Trade Marks appeals. [ "SANJAI KUMAR @ MALLU VS MANOJ KUMAR SAHU" ]
"Sanction of prosecution (3(60))" - Section 3(60) clarifies the power to sanction prosecution, a definitional anchor used in debates over who can authorize prosecutions against high-level officials (e.g., Chief Ministers) and other authorities. [ "J. Jayalalitha VS Her Excellency the Governor of Tamil Nadu, Raj Bhavan, Guindy, Madras-32 and others" ]
"Sanction context: high-level prosecutions" - Case law discusses the validity and ambit of sanctions for prosecuting senior officials, illustrating how 3(60) interacts with constitutional provisions and executive authority. [ "J. Jayalalitha VS Her Excellency the Governor of Tamil Nadu, Raj Bhavan, Guindy, Madras-32 and others" ]
"Combination use: 3(42) in taxation and financial statutes" - The 3(42) definition of “person” has been invoked in income tax and related cases to determine who is assessable or eligible under central tax provisions, including when government bodies act as taxable entities or as “persons” for tax purposes. [ "P. C. MALLICK AND D. C. AICH, IN RE. @RESPONDENT VS . " ], [ "State Of Punjab VS Mangal Singh Nagpal" ]
"Partnership salary and 3(42)" - In certain partnership-related tax/finance rulings, 3(42) is invoked to interpret who qualifies as a “person” for purposes of partnership taxation and the status of partners versus employees. [ "Principal Commissioner, Central Tax and Service Tax VS Cadila Healthcare Limited" ]
"Life imprisonment and Section 3(27)" - General Clauses Act 3(27) is cited in multiple cases to interpret life imprisonment under IPC/CrPC; these discussions illustrate how Section 3 supports cross-referencing definitions to resolve punishment width and running of sentences. [ "DURYODHAN ROUT VS STATE OF ORISSA" ], [ "Duryodhan Rout VS State of Orissa" ]
"Cross-application: 3(31) Local Authority in tax contexts" - The definitional reach of Local Authority (3(31)) has direct bearing on tax exemptions and corporate characterizations; e.g., a private corporation may be excluded from local-authority status for IT exemptions. [ "Commissioner Of Income Tax, Lucknow VS U. P. Forest Corporation" ]
"Cross-application: 3(42) in regulatory and civil contexts" - 3(42) is repeatedly invoked to determine who qualifies as a “person” in regulatory schemes (e.g., Displaced Persons Act, census-related regimes), including when government or state entities are involved. [ "State Of Punjab VS Mangal Singh Nagpal" ], [ "DAYANAND SURY ENGLO SANSKRAT HIGHER SECONDARY SCHOOL VS STATE OF U. P. " ]
"admissibility and 3" - The definitional framework of Section 3 supports broader interpretations of documents and signatures, enabling civil suits for specific performance even when formal signed instruments are absent, relying on the general definitions to determine enforceability. [ "Asu Venkatanarsamma VS Pindi Ramanuja" ]
"General principle: read Section 3 with the rest of the statute" - The case law demonstrates that Section 3 is to be read as part of the statute as a whole, and substantial questions of law should be assessed in light of the definitional norms set out in 3, including cross-referencing with other sections (e.g., 3(42), 3(26), 3(31)). [ "Deeksha Puri VS State of Haryana" ], [ "Technofab Engineering Limited VS Bharat Heavy Electricals Limited" ]
"Illustrative breadth of 3" - The cited jurisprudence shows the breadth and versatility of Section 3 in shaping outcomes across civil, criminal, tax, land, and administrative law by supplying uniform meanings to critical terms used across statutes. [ "" ]
Note: The bullets above are distilled from the provided sources, highlighting how Section 3 of the General Clauses Act, 1897 functions as a tool of interpretation across diverse statutes, notably through its key definitions such as 3(42) (Person), 3(31) (Local Authority), 3(26) (Immovable Property), and 3(60) (Sanction of Prosecution), among others. Where a specific point relies on a particular source, the citation is included in brackets.
(1) The definitions in section 3 of the following words and expressions, that is to say, "affidavit", "barrister", 10[* * *] "District Judge", "father", 3[* * *] 11[* * *] 3[* * *] "immovable property", "imprisonment", 3[* * *] "Magistrate", "month", "movable property", "oath", "person", "section", "son", "swear", "will", and "year" apply also, unless there is anything repugnant in the subject or context, to all 12[Central Acts] made after the third day of January, 1868, and to all regulations made on or after the fourteenth day of January, 1887.
(2) The definitions in the said section of the following words and expressions, that is to say, "abet", "chapter", "commencement", "financial year", "local authority", "master", "offence", "part", "public nuisance", "registered", "schedule", "ship", "sign", "sub-section" and "writing" apply also, unless there is anything repugnant in the
(1) The definitions in section 3 of the expressions “British India”, “Central Act”, “Central Government”, “Chief Controlling Revenue Authority”, “Chief Revenue Authority”, “Constitution”, “Gazette”, “Government”, “Government securities”, “High Court”, “India”, “Indian Law”, “Indian State”, “merged territories”, “Official Gazette”, “Part A State”, “Part B State”, “Part C State”, Provincial Government”, “State’’ and “State Government” shall apply, unless there is anything repugnant in the subject or context, to all Indian laws.
(2) In any Indian law, references, by whatever form of words, to revenues of the Central Government or of any State Government shall, on and from the first day of April, 1950, be construed as references to the Consolidated Fund of India or the Consolidated Fund of the State, as the case may be.]
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1[(1) Where any Central Act is not expressed to come into operation on a particular day, then it shall come into operation on the day on which it receives the assent,--
(a) in the case of a Central Act made before the commencement of the Constitution2, of the Governor-General, and
(b) in the case of an Act of Parliament, of the President.]
3[***]
(3) Unless the contrary is expressed, a4[Central Act] or Regulation shall be construed as coming into operation immediately on the expiration of the day preceding its commencement.
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1. Substituted by the A.O. 1950, for sub-section (1).
2. 26th January
[Rep. by the A.O. 1947.]]
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1. Ins. by the A.O. 1937.
Where this Act, or any 1[Central Act] or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not—
(a) revive anything not in force or existing at the time at which the repeal takes effect; or
(b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or
(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or
(e) affect any investig
Legal Comments
"Section 6" - Core principle: Save rights, obligations, liabilities, and ongoing proceedings when a statute is repealed, unless the repealing Act shows a contrary intention - [General Clauses Act, 1897, Section 6]
"Preservation of amendments" - If an Amending Act modifies an original Act and brings in a valid, operative amendment, that amendment may remain in force even after repeal of the Amending Act - [Negotiable Instruments Act; case: 00600001087]
"Saving clause importance" - The saving provisions in Section 6 (and where applicable 6A) govern whether pending prosecutions or remedies survive repeal or omission - [Non Ferrous Rolling Mills VS Union of India; National Planners Ltd. VS Contributories Etc. ; Sathy W/O Subramanian VS Dileep I. S S/O Sreedharan I. K. ; S. N. Choudhury VS State of West Bengal]
"Omission vs repeal distinction" - Omissions (e.g., omitting a rule or section) are treated as repeal-like events, but Section 6 may save ongoing proceedings if the legislative intent does not indicate otherwise - [Commissioner Of Central Excise VS Savitri Concast Ltd. ; G. K. Granites VS Tata Hitachi Construction Machinery Company Limited]
"Applicability to pending proceedings" - Section 6 saves “investigation, legal proceeding or remedy” that were pending or available at the time of repeal or omission, allowing continuation or enforcement as if the repealing act had not been passed - [Gopal Agarwal VS Special Director, Directorate of Enforcement, Chennai; Non Ferrous Rolling Mills VS Union of India; National Planners Ltd. VS Contributories Etc. ]
"Forum and retroactivity" - Changes in procedural aspects (e.g., forum, jurisdiction, or filing venue) are generally treated as retrospective under Section 6 unless the statute expressly provides otherwise - [NEENA ANEJA VS JAI PRAKASH ASSOCIATES LIMITED; Alex G. Muricken S/o. Late C. V. George G. Muricken VS Murickens Marketing System Llp]
"Right to remedies saved" - Rights accrued under repealed Acts continue to be actionable or enforceable if saved by Section 6; otherwise they may lapse or be re-routed under the new regime - [Shanker Doon VS Government of Nct of Delhi; Santhi VS Suresh]
"Vested rights preserved" - Vested rights to divorces, titles, or remedies acquired before repeal remain enforceable; saving clauses protect these rights under Section 6 - [Hirabai Ramchandra VS Ramchandra Rawoo; Shri Chandreshwar Bhuthanath Devastan of Paroda by its special attorney Madhukar Narayan Raut Desai VS Subiraj Prabhakar Naik & others]
"Saving of penalties and offences" - Penalties and punishments incurred under repealed Acts may continue to be enforceable if saved, but not all retroactive penalties apply; Section 6(c) (and related provisions) guide such outcomes - [M. C. GUPTA VS CENTRAL BUREAU OF INVESTIGATION; P. V. Mohammad Barmay Sons VS Director Of Enforcement]
"Saving of investigations vs. new offences" - If a penal provision is omitted or repealed, Section 6 often preserves ongoing investigations or prosecutions, while clarifying that a new offence created by retroactive deeming is not automatically asserted - [S. N. Choudhury VS State of West Bengal; G. P. NAYYAR VS State Of Delhi]
"Application to taxation and regulatory regimes" - In revenue/Excise cases, saving provisions ensure that proceedings already instituted or decided before omission/repeal can be completed under the old regime; Rule 96ZO may survive as subsidiary legislation per Section 6 - [Commissioner Of Central Excise VS Savitri Concast Ltd. ; Non Ferrous Rolling Mills VS Union of India]
"Effect on settlements and orders" - Final orders, settlements, or judgments already issued prior to repeal may remain valid and enforceable if saved; otherwise, the new Act may direct a remand or re-lodging under old rights - [RAM SEWAK MADAN MOHAN VS COMMISSIONER, COMMERCIAL TAXES, U. P. LUCKNOW; M. Suresh, S/O Sri Mahadeva VS Mahadevamma W/O Late Basavanna]
"Judicial interpretive approach" - Courts frequently cite the general saving rule in Section 6 to resolve whether pending proceedings continue, transfer, or terminate; they examine legislative intent and context of the repealing Act - [Prahlad VS State of M. P. ; Momotaj Bibi, W/o Late Abul Hussain VS State of Assam Represented by the Commissioner and Secretary to the Government of Assam (Land and Revenue Department)]
"Remand and retrial implications" - Where repeal impacts prosecution or retrial, Section 6 can permit continuing or set aside remand only if consistently saving ongoing rights and procedures - [Hindustan Unilever Limited VS State of Madhya Pradesh; Sebastian Champappilly VS Registrar, High Court of Kerala]
"Specific statute applications" - Several decisions apply Section 6 across domains: MRTP vs Competition Act, Consumer Protection Act transitions, Chit Funds, Urban Land ceiling, and Foreign Exchange regimes; common thread is saving pending or vested rights - [G. K. Granites VS Tata Hitachi Construction Machinery Company Limited; Alex G. Muricken S/o. Late C. V. George G. Muricken VS Murickens Marketing System Llp; Sathy W/O Subramanian VS Dileep I. S S/O Sreedharan I. K. ; STATE OF U. P. VS JAGDISH CHANDRA; Mohd. Mustafa Ahmed Alvi VS Union of India]
"Non-retroactivity of certain amendments" - Some rulings hold amendments have no retroactive effect for pending High Court petitions; pending cases may stay under unamended Act where stated - [Sebastian Champappilly VS Registrar, High Court of Kerala]
"Case outcome emphasis" - In many cited judgments, the Court ultimately allowed continuation, dismissal of petitions, or remand with cautions, all anchored on Section 6’s saving effect - [K. K. Vasudeva Kurup VS Union of India & others; K. Ramasamy, Prop. Ramavilas Bus Service, Salem and others VS T. P. Thangaraj, Prop. Thirumurugan Bus Service, Tiruchengode and others; Sadananda Shankar Naik VS Ravita Ravindra Ratwal & others]
"General principle synthesis" - Overall, Section 6 acts as a constitutional protector against obliteration of existing rights and proceedings on repeal; absent explicit contrary intent, rights accrued or proceedings pending persist under the repealing regime - [ references; M. C. GUPTA VS CENTRAL BUREAU OF INVESTIGATION; Prahlad VS State of M. P. ]
"Key jurisprudential line (illustrative points)" - (a) Repeal/save rights; (b) Omission treated as repeal where applicable; (c) Pending proceedings survive; (d) Retroactivity of procedural changes; (e) Vesting and rights preserved; (f) Forum changes treated retrospectively unless stated - [Various: 00600001087; Non Ferrous Rolling Mills VS Union of India; Momotaj Bibi, W/o Late Abul Hussain VS State of Assam Represented by the Commissioner and Secretary to the Government of Assam (Land and Revenue Department); P. V. Mohammad Barmay Sons VS Director Of Enforcement; Prahlad VS State of M. P. ]
"Limitations and caveats" - If a repealing Act expressly specifies repeal of saving provisions or otherwise signals a different intention, Section 6 cannot rescue non-saved rights; must follow explicit language - [S. N. Choudhury VS State of West Bengal; Alex G. Muricken S/o. Late C. V. George G. Muricken VS Murickens Marketing System Llp]
"Practical takeaway" - For practitioners, when facing repeal or omission, examine Section 6 and saving clauses, identify whether rights or proceedings were in motion at the date of repeal, and assess whether the repealing statute preserves those rights or requires transfer/dismissal - [NEENA ANEJA VS JAI PRAKASH ASSOCIATES LIMITED; National Planners Ltd. VS Contributories Etc. ]
(1) In any 13[Central Act] or Regulation made after the commencement of this Act, it shall be necessary, for the purpose of reviving, either wholly or partially, any enactment wholly or partially repealed, expressly to state that purpose.
(2) This section applies also to all 18[Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887.
19[(1) Where this Act, or any 13[Central Act] or Regulation made after the commencement of this Act, repeals and re-enacts, with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted.
20[(2)] 21[Where before the fifteenth day of August, 1947, any Act of Parliament of the United Kingdom repealed and re-enacted, with or without modification, any provision of a former enactment, then references in any 13[Central Act] or in any Regulation or instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted.
(1) In any 1[Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time, to use the word “from”, and, for the purpose of including the last in a series of days or any other period of time, to use the word “to”.
(2) This section applies also to all 2[Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
2. Subs. by the A.O. 1937, for “Acts of the Governor General in Council”.
&n
Section 9 of the General Clauses Act, 1897, provides essential rules for the calculation of time periods in the context of Central Acts and Regulations made after the Act's commencement. It plays a pivotal role in interpreting statutes, especially regarding the commencement and expiry of prescribed time limits, ensuring uniformity and clarity in legal computations.
Section 9 states that:- When a Central Act or Regulation specifies a period "from" a certain date, the first day in the series is to be excluded.- When a period is specified "to" a certain date, the last day is to be included.- This rule applies to all Central Acts or Regulations made after January 3, 1868, and to all Regulations made after January 14, 1887.- The section primarily governs the commencement and termination of time in legal and statutory contexts.
"Uniformity" - Section 9 establishes a uniform rule for calculating periods in statutes, reducing ambiguity in legal interpretation. [Source: [PDF] the general clauses act, 1897 - arrangement of sections]
"Words 'from' and 'to'" - The section clarifies that "from" indicates exclusion of the starting date, while "to" indicates inclusion of the ending date, guiding precise computation of time. [Source: [PDF] Section 9 - Commencement and termination of time - TaxTMI]
"Application Scope" - It applies to all Central Acts and Regulations enacted after 1868 and 1887, respectively, ensuring consistency across legislations. [Source: [PDF] General Clauses Act, 1897 – Section wise Bare Act]
"Fractions of Days" - The rule that fractions of days are generally ignored unless explicitly specified in the statute, simplifies legal calculations. [Source: [PDF] important provisions of the General clauses Act, 1897]
"Exclusion of First Day" - When a period is delimited by both a start and end, the first day is to be excluded, which is crucial in limitation calculations. [Source: [PDF] Section 9 - Commencement and termination of time - Indian Kanoon]
"Inclusion of Last Day" - Conversely, the last day is to be included when the period is marked by both a beginning and an end, unless the statute states otherwise. [Source: [PDF] the general clauses act, 1897]
"Legal Interpretation" - Courts rely heavily on Section 9 for interpreting periods involving "from" and "to," especially in limitation and procedural statutes. [Source: [PDF] Important provisions of the General clauses Act, 1897]
"Limitations and Deadlines" - The section guides the calculation of limitation periods, affecting the admissibility and maintainability of suits, appeals, and applications. [Source: [PDF] Section 9-particular expressions "from" and "to" | General Clauses ....]
"Impact on Procedure" - Proper application of Section 9 ensures procedural fairness, preventing cases from being dismissed on technicalities related to time calculations. [Source: [PDF] section 9 of general clauses act - Indian Kanoon]
"Fractions and Partial Days" - When statutes specify periods involving days, fractions are ignored unless explicitly included, streamlining judicial decision-making. [Source: [PDF] Section 9 - Commencement and termination of time - TaxTMI]
"Interpretive Principle" - Section 9 embodies a fundamental interpretive principle: that the start date is excluded, and the end date is included, facilitating precise legal computations. [Source: [PDF] the general clauses act, 1897]
"Statutory Clarity" - It provides clarity in legislative drafting and judicial interpretation, minimizing disputes over time calculations. [Source: [PDF] important provisions of the General clauses Act, 1897]
"Application to Criminal and Civil Law" - The principles of Section 9 are applied in criminal proceedings (limitation for filing cases) and civil suits, affecting case timelines. [Source: [PDF] section+9+general+clauses+act | Indian Case Law]
"Exclusion in Practice" - Courts routinely exclude the first day when calculating limitation periods, as affirmed in landmark judgments like Haru Das Gupta. [Source: [PDF] Section 9 - Commencement and termination of time - Indian Kanoon]
"Legal Certainty" - The section enhances legal certainty by establishing a clear rule for the start and end of time periods in statutes. [Source: [PDF] General Clauses Act, 1897 – Section wise Bare Act]
"Relevance in Modern Law" - Despite being enacted in 1897, Section 9 remains highly relevant, especially with the incorporation of its principles into contemporary statutes like the Limitation Act, 1963. [Source: [PDF] the general clauses act, 1897]
"Inconsistent Interpretations" - Misapplication or ignoring Section 9 can lead to inconsistent judicial decisions, affecting the rights of parties. [Source: [PDF] important provisions of the General clauses Act, 1897]
"Guidance for Drafting" - Legislators and drafters are guided by Section 9 to specify periods with "from" and "to" to ensure clarity in legal provisions. [Source: [PDF] section+9+general+clauses+act | Indian Case Law]
Section 9 of the General Clauses Act, 1897, serves as a cornerstone for the uniform interpretation of time periods in Central legislation. Its principles of excluding the first day when a period is marked "from" and including the last day when marked "to" are consistently upheld by courts, ensuring clarity, fairness, and predictability in legal proceedings. Proper application of this section is vital in limitation calculations, procedural timelines, and statutory interpretation, thereby safeguarding the rights of litigants and the integrity of legal processes.
(1) Where, by any 1[Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open:
Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1877 (15 of 1877)2, applies.
(2) This section applies also to all 3[Central Acts] and Regulations made on or after the fourteenth day of January, 1887.
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In the measurement of any distance, for the purposes of any 1[Central Act] or Regulation made after the commencement of this Act, that distance shall, unless a different intention appears, be measured in a straight line on a horizontal plane.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
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Where, by any enactment now in force or hereafter to be in force, any duty of customs or excise, or excise, or in the nature thereof, is leviable on any given quantity, by weight, measure or value of any goods or merchandise, then a like duty is leviable according to the same rate on any greater or less quantity.
The General Clauses Act, 1897 serves as a foundational legislative framework in India, providing essential definitions and principles for the interpretation of laws. Section 12 specifically addresses the computation of time, which is crucial in legal proceedings, particularly concerning limitation periods.
Section 12 of the General Clauses Act, 1897 stipulates the rules for computing time in relation to any enactment. It states that when a time period is defined as commencing from a particular day, that day is to be excluded from the computation.
This section applies to all Central Acts and Regulations made after the commencement of the General Clauses Act, 1897. It is particularly relevant in contexts where time limits are prescribed for legal actions, such as filing suits or appeals.
Section 12 does not prescribe any punishment; rather, it provides a guideline for the interpretation of time limits in legal contexts.
Section 12 of the General Clauses Act, 1897 plays a vital role in the legal landscape of India by providing essential guidelines for the computation of time in legal proceedings. Its principles are widely applicable across various statutes, ensuring fairness and clarity in the administration of justice.
In all 1[Central Acts] and Regulations, unless there is anything repugnant in the subject or context,—
(1) words importing the masculine gender shall be taken to include females; and
(2) words in the singular shall include the plural, and vice versa.
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1. Subs. by the A.O. 1937, for “Acts of the Governor General in Council”.
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[Rep. by the A.O. 1950.]]
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1. Ins. by Act 18 of 1928, sec. 2 and Sch. I.
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(1) Where, by any 1[Central Act] or Regulation made after the commencement of this Act, any power is conferred 2[***], then 3[unless a different intention appears] that power may be exercised from time to time as occasion requires.
(2) This section applies also to all 4[Central Acts] and Regulations made on or after the fourteenth day of January, 1887.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
2. The words “on the Government” omitted by Act 18 of 1919, sec. 2 and Sch. I.
3. Ins. by Act 18 of 1919, sec. 2 and Sch. I.
4. Subs. by the A.O. 1937, for “Acts of the Gover
Where, by any 1[Central Act] or Regulation, a power to appoint any person to fill any office or execute any function is conferred, then, unless it is otherwise expressly provided, any such appointment, if it is made after the commencement of this Act, may be made either by name or by virtue of office.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
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Section 15 of the General Clauses Act, 1897, is a fundamental provision that clarifies the scope of powers conferred by legislation regarding appointments and authorizations. It plays a crucial role in interpreting the authority of government and other statutory bodies to designate persons to offices or functions, including ex officio appointments. This section ensures flexibility and clarity in statutory powers, especially in administrative and judicial contexts.
Section 15 states:
"Where, by any Central Act or Regulation, a power to appoint any person to fill any office or execute any function is conferred, then, unless it is otherwise expressly provided, any such appointment, if it is made after the commencement of this Act, may be made either by name or by virtue of office."
It further elaborates that:- The power to appoint includes the power to appoint ex officio.- Appointments can be made by name or by virtue of office.- The section applies to all Central Acts and Regulations made on or after 14th January 1887.
This concise commentary synthesizes judicial interpretations, statutory provisions, and legal principles surrounding Section 15 of the General Clauses Act, 1897, emphasizing its pivotal role in administrative and judicial appointments.
Where, by any 1[Central Act] or Regulation, a power to make any appointment is conferred, then, unless a different intention appears, the authority having 2[for the time being] power to make the appointment shall also have power to suspend or dismiss any person appointed 2[whether by itself or any other authority] in exercise of that power.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
2. Subs. by Act 18 of 1928, sec. 2 and Sch. I, for “by it”.
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(1) In any 1[Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of indicating the application of a law to every person or number of persons for the time being executing the functions of an office, to mention the official title of the officer at present executing the functions, or that of the officer by whom the functions are commonly executed.
(2) This section applies also to all 2[Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
2. Subs. by the A.O. 1937, for “Acts of the Governor Genera
(1) In any 1[Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of indicating the relation of a law to the successors of any functionaries or of corporations having perpetual succession, to express its relation to the functionaries or corporations.
(2) This section applies also to all 2[Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
2. Subs. by the A.O. 1937, for “Acts of the Governor General in Council”.
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(1) In any 1[Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of expressing that a law relative to the chief or superior of an office shall apply to the deputies or subordinates lawfully performing the duties of that office in the place of their superior, to prescribe the duty of the superior.
(2) This section applies also to all 1[Central Act] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council”.
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Where, by any 12[Central Act] or Regulation, a power to issue any 26[notification], order, scheme, rule, form, or bye-law is conferred, then expressions used in the 26[notification], order, scheme, rule, form or bye-law, if it is made after the commencement of this Act, shall, unless there is anything repugnant in the subject or context, have the same respective meanings as in the Act or Regulation conferring the power.
Where, by any 13[Central Act] or Regulation, a power to 27[issue notifications],orders, rules or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction and conditions (if any), to add to, amend, vary or rescind any 26[notifications], orders, rules or bye-laws so 28[issued].
Where, by any 1[Central Act] or Regulation which is not to come into force immediately, on the passing thereof, a power is conferred to make rules or bye-laws, or to issue orders with respect to the application of the Act or Regulation, or with respect to the establishment of any Court or office or the appointment of any Judge or officer thereunder, or with respect to the person by whom, or the time when, or the place where, or the manner in which, or the fees for which, anything is to be done under the Act or Regulation, then that power may be exercised at any time after the passing of the Act or Regulation; but rules, bye-laws or orders so made or issued shall not take effect till the commencement of the Act or Regulation.
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1. Subs. by A.O. 1937, for “Act of the Governor General in Council”.
Where, by any 1[Central Act] or Regulation, a power to make rules or bye-laws is expressed to be given subject to the condition of the rules or bye-laws being made after previous publication, then the following provisions shall apply, namely:—
(1) the authority having power to make the rules or bye-laws shall, before making them, publish a draft of the proposed rules or bye-laws for the information of persons likely to be affected thereby;
(2) the publication shall be made in such manner as that authority deems to be sufficient, or, if the condition with respect to previous publication so requires, in such manner as the 2[Government concerned] prescribes;
(3) there shall be published with the draft a notice specifying a date on or after which the draft will be taken into consideration
Where any 13[Central Act] or Regulation, is, after the commencement of this Act, repealed and re-enacted with or without modification, then, unless it is otherwise expressly provided any 26[appointment, notification], order, scheme, rule, form or bye-law, 26[made or] issued under the repealed Act or Regulation, shall, so far as it is not inconsistent with the provisions re-enacted, continue in force, and be deemed to have been 26[made or] issued under the provisions so re-enacted, unless and until it is superseded by any 31[appointment, notification], order, scheme, rule, form or bye-law, 26[made or] issued under the provisions so re-enacted 31[and when any 13[Central Act] or Regulation, which, by a notification under section 5 or 5A of the 32[Scheduled Districts Act, 1874, (14 of 1874) or any like law, has been extended to any local area, has, by a subsequent notification, been withdrawn from and re-extended to such area or any part thereof, the provisions of such A
Sections 63 to 70 of the Indian Penal Code (45 of 1860) and the provisions of the 1Code of Criminal Procedure for the time being in force in relation to the issue and the execution of warrants for the levy of fines shall apply to all fines imposed under any Act, Regulation, rule or bye-law, unless the Act, Regulation, rule or bye-law contains an express provision to the contrary.
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1. See, the Code of Criminal Procedure, 1973 (2 of 1974).
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Where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either or any of those enactments, but shall not be liable to be punished twice for the same offence.
Where any 1[Central Act] or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression “serve” or either of the expressions “give” or “send” or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.
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1. Subs. by the A.O. 1937, for “Act of the Governor General in Council".
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Section 27 of the General Clauses Act, 1897, provides a framework for the service of documents by post. It establishes a presumption of service when a document is sent via registered post to the correct address, unless proven otherwise. This section is particularly relevant in legal contexts where the service of notice is a prerequisite for the enforcement of rights or obligations.
Section 27 states that when a document is required to be served by post, the service shall be deemed to be effective if the document is properly addressed, prepaid, and posted by registered post. The service is considered to have been effected at the time the letter would ordinarily be delivered, unless the contrary is proven.
The scope of Section 27 extends to any Central Act or regulation that requires documents to be served by post. It applies broadly across various legal contexts, including civil and criminal law, where notice requirements are stipulated.
Section 27 itself does not prescribe any punishment. However, failure to comply with the notice requirements in conjunction with other statutes (like the Negotiable Instruments Act) can lead to legal consequences, including penalties for dishonor of cheques.
Presumption of Service - "Presumption" - Section 27 creates a presumption that service has been effected when a document is sent by registered post to the correct address. This presumption can only be rebutted by the recipient proving otherwise. - [ "Prakash @ Jnanprakash VS T. S. Susheela"]
Correct Address Requirement - "Correct Address" - If a notice is sent to an incorrect address, the presumption of service under Section 27 cannot be invoked. - [ "Suresh Kumar VS Sasi"]
Burden of Proof - "Burden of Proof" - The burden lies on the recipient to prove non-service if the document was sent to the correct address by registered post. - [ "SWEETY GUPTA VS NEETY GUPTA"]
Service by Registered Post - "Registered Post" - Service is deemed effective when sent by registered post, reinforcing the importance of this method for legal communications. - [ "Revathi VS Asha Bagree"]
Deemed Service Timing - "Deemed Timing" - Service is considered effective at the time the letter would ordinarily be delivered, which is crucial for determining compliance with statutory timelines. - [ "Namala Ramachandra Rao VS Kakileti Bhaskara Rama Murthy"]
Non-acceptance of Notice - "Non-acceptance" - If the recipient refuses to accept the notice, it can still be deemed served under Section 27. - [ "Suresh Balakrishna Ambinabhavi VS Mahadev Ningappa Piragi"]
Rebuttable Presumption - "Rebuttable" - The presumption of service is rebuttable, meaning the recipient can challenge the presumption by providing evidence to the contrary. - [ "Mushiyat Ullah VS Abdul Wahab"]
Application in Negotiable Instruments Act - "Negotiable Instruments" - Section 27 is frequently cited in cases involving dishonored cheques, where proper notice is a prerequisite for prosecution under Section 138 of the Negotiable Instruments Act. - [ "Lloyds Metals & Engineers Ltd. VS Y. Y. Kelkar"]
Evidence of Service - "Evidence Requirement" - Complainants must provide evidence of service, such as postal receipts, to establish that notice was sent as required. - [ "Biswanath Dhar VS State of Tripura"]
Impact on Legal Proceedings - "Legal Proceedings" - Failure to prove service can lead to dismissal of complaints or defenses in legal proceedings, emphasizing the importance of compliance with Section 27. - [ "Lloyds Metals & Engineers Ltd. VS Y. Y. Kelkar"]
Service in Civil and Criminal Contexts - "Civil and Criminal" - Section 27 applies in both civil and criminal contexts, affecting various types of legal notices and communications. - [ "Raghunath Agrotech Pvt. Ltd. , Rep. by its Director Rajeev Kumar Mittal VS Ajanta Agro Industries, rep. by its Prop. Govind Seth"]
Judicial Interpretation - "Judicial Interpretation" - Courts have consistently interpreted Section 27 to uphold the presumption of service, provided the procedural requirements are met. - [ "RAKESH KUSHWAHA VS STATE OF U. P. "]
Importance of Registered Post - "Registered Post Importance" - The use of registered post is emphasized as a reliable method for ensuring that documents are deemed served, which is critical in legal disputes. - [ "MAYAWATI VS CIT, DELHI (CENTRAL-I)"]
Consequences of Non-Service - "Non-Service Consequences" - Non-service of notice can lead to significant legal repercussions, including the inability to pursue claims or defenses effectively. - [ "Lloyds Metals & Engineers Ltd. VS Y. Y. Kelkar"]
Legislative Intent - "Legislative Intent" - The intent behind Section 27 is to facilitate communication in legal matters, ensuring that parties are informed of actions affecting their rights. - [ "P. Hari Krishna VS State Of A. P. Rep. By Public Prosecutor"]
Integration with Other Laws - "Integration" - Section 27 works in conjunction with other legal provisions, such as those in the Evidence Act, to establish a comprehensive framework for service of documents. - [ "SHAMIMA BEGUM VS STATE OF U. P. "]
Practical Implications - "Practical Implications" - Practitioners must be diligent in ensuring that notices are sent via registered post to avoid disputes over service. - [ "Revathi VS Asha Bagree"]
Judicial Precedents - "Judicial Precedents" - Numerous judicial precedents reinforce the application of Section 27, illustrating its relevance in various legal contexts. - [ "AMIT YADAV VS STATE OF UTTAR PRADESH"]
Role in Dispute Resolution - "Dispute Resolution" - Proper service of notice under Section 27 plays a crucial role in the resolution of disputes, ensuring that all parties are adequately informed. - [ "Revathi VS Asha Bagree"]
Implications for Tenancy and Property Law - "Tenancy Law" - Section 27 is also applicable in tenancy disputes, where notice requirements are critical for eviction proceedings. - [ "Vinod Shashank Chakor Pvt. Ltd VS H. D. Merchant since deceased through legal heirs Dr. Nikhil Harikrishna Merchant & another"]
Effect on Compliance Timelines - "Compliance Timelines" - The deemed service provision affects compliance timelines for various legal actions, making it essential for parties to understand its implications. - [ "Lloyds Metals & Engineers Ltd. VS Y. Y. Kelkar"]
Legal Certainty - "Legal Certainty" - The presumption of service under Section 27 provides legal certainty, allowing parties to proceed with confidence in their legal communications. - [ "Revathi VS Asha Bagree"]
(1) In any 4l[Central Act] or Regulation, and in any rule, bye-law, instrument or document, made under, or with reference to any such Act or Regulation, any enactment may be cited by reference to the title or short title (if any) conferred thereon or by reference to the number and year thereof, and any provision in an enactment may be cited by reference to the section or sub-section of the enactment in which the provision is contained.
(2) In this Act and in any 13[Central Act] or Regulation made after the commencement of this Act, a description or citation of a portion of another enactment shall, unless a different intention appears, be construed as including the word, section or other part mentioned or referred to as forming the beginning and as forming the end of the portion comprised in the description or citation.
The provisions of this Act respecting the construction of Acts, Regulations, rules or bye-laws made after the commencement of this Act shall not affect the construction of any Act, Regulation, rule or bye-law made before the commencement of this Act, although the Act, Regulation, rule or bye-law is continued or amended by an Act, Regulation, rule or bye-law made after the commencement of this Act.
In this Act the expression 13[Central Act], wherever it occurs, except in section 5 and the word "Act" in 34[clauses (9), (13), (25), (40), (43), (52) and (54) of section 3 and in section 25] shall be deemed to include an Ordinance made and promulgated by the Governor General under section 23 of the Indian Councils Act, 1861 (24 and 25 Vict., c. 67) 35[or section 72 of the Government of India Act 1915,] 36[or section 42] 37[* * *] of the Government of India Act, 1935] 38[and an Ordinance promulgated by the President under article 123 of the Constitution].
[Rep. by the A.O. 1937.]]
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1. Ins. by Act 31 of 1920, sec. 2 and Sch. I.
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[Rep. by the Repealing and Amending Act, 1903 (1 of 1903), sec. 4 and Sch. III.]
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