CA Intermediate · Corporate and Other Laws

The General Clauses Act, 1897: formula sheet

Full chapter guide

Key formulas

Purpose of the Act: Uniform definitions + common rules of construction = shorter, certain drafting; Use this line to open any answer on why the Act was enacted.
Application: Mainly Central Acts and Regulations | Section 4A: listed definitions (e.g. 'Central Act', 'State', 'High Court', 'India') apply to all Indian laws unless the subject or context requires otherwise; Do not say the whole Act governs all Indian laws. Only the Section 4A definitions reach all Indian laws. State laws are generally covered by State General Clauses Acts.
Context rule: Definitions apply 'unless there is anything repugnant in the subject or context'; A different meaning given in the specific Act prevails for that Act.
Reach to earlier laws: Section 3 definitions: Central Acts and Regulations made after commencement of the 1897 Act | Section 4: listed definitions also reach Central Acts made after 3 January 1868 and Regulations made on or after 14 January 1887; The reach to earlier laws comes from Section 4 and other specific sections, and only for the words and rules they name.
Structure of the Act: Section 3 (definitions) | Sections 4 to 13 (application of definitions and general rules of construction, e.g. Sections 4, 6A, 7, 9) | Sections 14 to 24A (powers, functionaries, orders, rules and bye-laws, e.g. Sections 17, 22, 24) | Sections 29 and 30 (savings and application to Ordinances); A map to place a provision quickly in an answer. Section 1(2) on extent has been repealed. Check exact section ranges in the bare Act instead of memorising them from notes.
Scope of Section 3: Definitions apply to the Act and to Central Acts and Regulations made after its commencement, unless anything repugnant in the subject or context; Always state this condition. A specific Act's own definition overrides Section 3.
Person: Person includes any company or association or body of individuals, whether incorporated or not; An inclusive definition. It covers companies, firms, societies and clubs, not only individuals.
Good faith (Section 3(22)): Done in good faith = done honestly, whether negligently or not; The test is honesty, not care. Negligence alone does not destroy good faith.
Immovable property: Includes land + benefits to arise out of land + things attached to the earth or permanently fastened to anything attached to the earth; Buildings are an example of things attached to the earth. Things attached to the earth are immovable under this definition. Other Acts, such as the Transfer of Property Act, may define immovable property differently.
Movable property: Movable property = property of every description except immovable property; A residuary definition. Check immovable first.
Month and year: Month = month by the British calendar; Year = year by the British calendar; The Act uses the expression British calendar without further definition.
Oath: Oath includes affirmation and declaration for persons allowed by law to affirm or declare instead of swearing; Affidavit is defined in a similar way to cover affirmation and declaration.
Central Government (Section 3(8)): For things done or to be done after the Constitution: the President, and it includes (i) a State Government for functions entrusted under Article 258(1); (ii) for Part C State administration, only for the period before the Constitution (Seventh Amendment) Act, 1956, the Chief Commissioner, Lieutenant Governor, Government of a neighbouring State or other authority acting under Article 239 or 243; and (iii) the administrator of a Union territory under Article 239, each acting within the authority given. For things done before the Constitution: the Governor General or the Governor General in Council, as the case may be; It does not generally include a State Government. The inclusions apply only in the situations listed, and inclusion (ii) is limited to the period before the 1956 Amendment. The pre-Constitution meaning applies only to things done before the Constitution commenced. For that period the definition also includes the Provincial Government for functions entrusted under section 124(1) of the Government of India Act, 1935.
Overriding condition: General Clauses Act rules apply unless the subject or context is repugnant; Always state this. A specific Act or clear context can displace the general rule. Some sections use the wording 'unless a different intention appears' instead.
Section 4 (definitions and date limits): Listed Section 3 definitions apply also to Central Acts and Regulations within the date limits, unless there is anything repugnant in the subject or context; Section 4(1) words apply to Central Acts made after 3 January 1868 and Regulations made on or after 14 January 1887. Section 4(2) words apply to Central Acts and Regulations made on or after 14 January 1887.
Commencement of a Central Act: No commencement date given: the Central Act operates from the day it receives assent. Unless the contrary is expressed, it operates immediately on the expiry of the day preceding its commencement; If the Act names a commencement date or says it will be notified, that provision governs. Unless the contrary is expressed, operation starts from the first moment of the commencement day.
Section 6 (effect of repeal): Repeal shall not revive anything not in force at the time of repeal, nor affect the previous operation of the repealed enactment, any right, privilege, obligation or liability acquired, accrued or incurred, any penalty, forfeiture or punishment, or any investigation, legal proceeding or remedy; Unless a different intention appears. Past acts and pending proceedings are saved. Such proceedings may be instituted, continued or enforced, and penalties imposed, as if the repealing Act had not been passed.
Revival of repealed enactments: To revive a repealed enactment, wholly or partly, the later Act must expressly state that purpose; So repeal of a repealing Act does not revive the original law unless the revival is expressly stated.
Repeal and re-enactment: A reference to a repealed provision that has been re-enacted is read as a reference to the re-enacted provision; Applies unless a different intention appears.
Section 9 (computing time): Exclude the first day; include the last day; The Act says it is sufficient to use the word 'from' to exclude the first day of a period and the word 'to' to include the last day.
Section 10 (holiday on last day): If a Central Act or Regulation prescribes a day or period for doing an act in a court or office and that court or office is closed on the last day, the act is in time if done on the next day it is open; It applies only to acts to be done in a court or office that is closed on the last day. It does not apply to acts to which the Limitation Act applies.
Distance and pro rata duty: Distance is measured in a straight line on a horizontal plane. A duty leviable on a given quantity is leviable at the same rate on a greater or lesser quantity; The distance rule applies unless a different intention appears. The pro rata rule concerns customs and excise duties.
Section 13 (gender and number): Masculine includes feminine; singular includes plural, and the reverse; Applies unless there is anything repugnant in the subject or context.
Section 14: Powers exercisable from time to time: Power conferred by a Central Act or Regulation → exercisable from time to time as occasion requires (unless a different intention appears); Applies to Central Acts and Regulations made after the commencement of the General Clauses Act, 1897. Under Section 14(2), it also applies to those made on or after 14 January 1887.
Section 21: Power to issue includes power to rescind: Power to issue notification/order/rule/bye-law ⇒ power to add to, amend, vary or rescind; Must be exercised in the like manner and subject to the like sanction and conditions (if any) as the original issue.
Section 26: Offence under two or more enactments: Offender may be prosecuted and punished under either enactment, but not twice for the same offence; This is the rule in the section itself. Separately, Article 20(2) of the Constitution protects against prosecution and punishment more than once for the same offence. Treat that as the constitutional position, not as part of Section 26.
Section 27: Service by post: Service = properly address + prepay + post (by registered post) ⇒ presumed served at the time the letter would be delivered in the ordinary course of post; The presumption holds unless a different intention appears. It can be rebutted by proof to the contrary.

Quick revision

The Act supplies common definitions and rules for reading Central Acts and Regulations.
Its definitions apply unless the subject or context requires otherwise.
Learn each Section 3 definition with one example.
Know the rule on when an Act comes into force and how that is determined.
Know the effect of repeal on rights, obligations and ongoing proceedings in plain words.
Words in the masculine include the feminine, and the singular includes the plural, unless context differs.
Learn how time is computed under Section 9, including the exclusion of the first day in counting periods.
Understand how powers can be exercised from time to time and how appointment powers include removal powers.
Know when service by post is treated as effected under Section 27.
Revise the headline rule of each provision in Sections 14 to 24A, which cover powers and functionaries.
Always read the exact conditions in the question before choosing an option.
Use the provision-facts-conclusion format for written answers.

Common mistakes

Saying the whole Act applies to all laws, including State laws. Fix: Write that it mainly applies to Central Acts and Regulations. Add that under Section 4A certain listed definitions (such as 'Central Act', 'State', 'High Court' and 'India') apply to all Indian laws unless the context requires otherwise. State laws follow the relevant State General Clauses Act.
Treating its definitions as binding even when the specific Act defines the term differently. Fix: Always check the specific Act first. State the context rule in your answer.
Saying a person means only a natural human being. Fix: Remember the definition is inclusive. It covers any company or association or body of individuals, whether incorporated or not.
Saying good faith requires reasonable care or absence of negligence. Fix: For Section 3(22) say: honestly done, whether negligently or not. Honesty is the only test.
Counting the first day when computing time under Section 9. Fix: Write 'exclude first day' before counting. Then include the last day.
Saying repeal of an Act ends all pending proceedings. Fix: Recall Section 6: repeal does not affect rights, liabilities, penalties or proceedings begun earlier, unless the repealing Act shows a different intention.
Saying a person can be punished under both enactments for the same offence. Fix: Remember the rule: prosecuted under either, but not punished twice for the same offence.
Treating service by post as conclusive proof of delivery. Fix: Write that the presumption holds unless the contrary is proved, and that registered post, proper address and prepayment are needed.

Exam tips

Open every theory answer with purpose and scope in two lines. This quickly earns the first marks.
Always write the phrase 'unless there is anything repugnant in the subject or context' when discussing definitions.
For MCQs, watch for options claiming it applies to State Acts or overrides the specific Act. Both are usually wrong.
Do not give section numbers you are unsure about. Describe the rule in plain words, and use the structure (definitions, then general rules of construction, then powers and functionaries, orders and rules) only as a guide.
Use the provision, facts, conclusion format in case-style questions so each step carries marks.
Quote the definition almost word for word. Examiners award marks for correct phrasing of person, good faith and immovable property.
Always add the repugnancy condition, in one line. It shows you know the limits of Section 3.
For case-based questions, use the provision-facts-conclusion format. Do not write more than the facts need.