Corporate and Other Laws · Interpretation of Statutes

General Clauses Act, 1897: Notes for CA Intermediate

Updated 4 October 2026 · Fact-checked

The General Clauses Act, 1897 gives standard meanings and rules of construction for words and situations common to Central Acts and Regulations. It covers definitions (Section 3), commencement, repeal, computation of time, delegated legislation and service by post. Solve questions by naming the section, stating the rule, applying it to the facts and concluding.

Understand General Clauses Act, 1897

Many Acts use the same words, such as "person", "month" or "immovable property". Defining them again in every Act would waste effort and cause inconsistency. The General Clauses Act, 1897 solves this. It works like a common dictionary and rulebook for Central Acts and Regulations.

The Act applies to all Central Acts and Regulations made after its commencement and, in specified respects, to earlier Acts. The Section 3 definitions apply unless there is anything repugnant in the subject or context. The other provisions of the Act apply unless a different intention appears. The specific Act always has the first say, including where it gives its own definition.

The exam focuses on a handful of areas. First, the definitions in Section 3, such as "person", "month", "year", "immovable property", "movable property", "good faith" and "Central Government". Second, commencement of an Act, repeal and its effect, and the rules on repeal and re-enactment. Third, computation of time, delegated legislation (rules and regulations made under an Act) and service by post.

Think of the Act as answering practical questions. When does an Act come into force? What survives after repeal? How do you count days? How is a notice treated as served? When you read a fact pattern, ask which of these questions it is really asking, then recall the matching rule.

Key rules to remember

Scope of the Act: Applies to Central Acts and Regulations. Section 3 definitions apply unless there is anything repugnant in the subject or context; other provisions apply unless a different intention appears; Definitions in a specific Act override the General Clauses Act.
Person (Section 3): "Person" includes any company, association or body of individuals, whether incorporated or not; Covers artificial persons as well as natural persons.
Month and year: Month = month reckoned according to the British calendar; Year = year reckoned according to the British calendar; Use the Act's wording: both are reckoned according to the British calendar. Do not treat a month as a fixed 30 days.
Immovable property: Includes land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth; The definition says "shall include", so it is inclusive and not a closed list. The Act names land, benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth. Quote this wording in your answer.
Good faith: A thing is done in good faith if it is done honestly, whether or not it is done negligently; Honesty is the test, not care.
Commencement of an Act: Where a Central Act is not expressed to come into operation on a particular day, it commences on the day it receives the assent of the President (Governor-General for pre-1950 Acts) (Section 5(1)). Where it is expressed to come into force on a particular day, then unless the contrary is expressed, it operates from the first moment of that day, that is, immediately on the expiry of the day before (Section 5(3)); Keep the two rules separate. Section 5(1) is the default when no date is stated: the day of assent. Section 5(3) applies where a date is stated: the Act operates from the first moment of that day.
Effect of repeal: Repeal does not revive anything not in force, affect past operation, rights, liabilities, penalties or pending proceedings, unless a different intention appears; This is the core of Section 6. Investigations and legal proceedings may continue as if the repealing Act had not been passed.
Repeal and re-enactment: References to the repealed provision are read as references to the re-enacted provision; Applies unless a different intention appears. Past actions under the old law continue to be valid under the new provision, as far as consistent.
Computation of time (Section 9): Where a Central Act uses the word "from" to mark the start of a period, the first day is excluded; where it uses the word "to" to mark the end of a period, the last day is included; The rule depends on the words the Act uses. Read the exact wording: a period counted "from" an event excludes the day of that event. Section 10 is a separate rule. If the last day for an act to be done in a court or office is a holiday for that court or office, the act is done on the next working day. It applies only to acts to be done in a court or office.
Service by post (Section 27): Where a Central Act authorises or requires a document to be served by post (whether the word used is serve, give or send), service is deemed effected by properly addressing, prepaying and posting a letter containing the document by registered post, unless a different intention appears; Unless the contrary is proved, service is deemed effected at the time the letter would be delivered in the ordinary course of post.
Delegated legislation (Sections 21 and 23): Section 21: a power to issue orders, rules or by-laws includes the power to add to, amend, vary or rescind them. Section 23: where a rule-making power is subject to the condition of previous publication, the draft must be published first, objections must be considered, and the rules are then published in the Official Gazette; Section 21 covers changing or withdrawing rules; Section 23 covers the previous-publication procedure. That rules must be consistent with the parent Act is a general principle of delegated legislation, not a rule stated in these sections.

How to solve General Clauses Act, 1897 questions

Use the same short method for every question on this Act, whether it is a theory question or a case-study MCQ.

1Read the facts and decide which area is tested: definition, commencement, repeal, time, delegated legislation or service by post.
2Check whether the specific Act gives its own definition or shows a contrary intention. If it does, that prevails.
3State the rule from the General Clauses Act in plain words, giving the section number only if you are sure of it.
4Apply the rule to the facts. For time questions, write the start date, exclude it where required, and count forward to the end date.
5For repeal questions, list what survives: past operation, accrued rights, liabilities, penalties and pending proceedings.
6Write a one-line conclusion that answers the question asked, using the facts' names and dates.

Quickest way: Keyword-to-rule matching

When to use it: Use this for MCQs and for the first line of a written answer when time is short.

Spot the keyword: "repealed" points to the effect-of-repeal rule; "from" a day or event, as in "within 30 days from", points to exclusion of the first day under Section 9; "to" a day points to inclusion of the last day; "registered post" points to deemed service under Section 27; "good faith" points to honesty, not carefulness.
In MCQs, eliminate options that make a month a fixed 30 days or that say repeal wipes out pending proceedings. Both are wrong in general.
For written answers, use the format: Provision, Facts, Conclusion. Give one line to each. This earns step marks even if the final call is debatable.
Always add the phrase "unless a contrary intention appears" where relevant. It shows you know the rules are default rules.

Common mistakes in General Clauses Act, 1897

Treating the General Clauses Act as overriding the specific Act.
Students remember it as a master Act and forget its own opening condition.
Fix: Always check for a contrary intention or a definition in the specific Act first.
Saying repeal destroys all liabilities and pending cases.
Students think repeal means the law never existed.
Fix: Remember that repeal does not affect past operation, accrued rights, liabilities, penalties or pending proceedings, unless a different intention appears.
Counting the first day when computing time.
Everyday counting includes today as day one.
Fix: When a period runs from a given day or event, exclude that day and start counting from the next.
Treating a month as 30 days.
Commercial and loan calculations use 30-day months.
Fix: The Act says a month is reckoned by the British calendar, not as a fixed 30 days. Use the calendar month.
Saying good faith needs reasonable care.
Students mix it with the negligence standard in other laws.
Fix: Under this Act, honesty is enough, even if the act was negligent.
Assuming service by post is complete only when the person actually receives the letter, or that it takes effect at the time of posting.
Students focus on actual knowledge, or on the act of posting alone.
Fix: Under Section 27, service is deemed effected by properly addressing, prepaying and posting by registered post. Unless the contrary is proved, it is deemed effected when the letter would be delivered in the ordinary course of post.

Worked examples

Example 1

An Act is repealed on 1 April. Before that date, X committed an offence under it and proceedings against X were pending. X argues that the repeal ends the proceedings. Is X correct?

Show the solution

Identify the issue: effect of repeal under the General Clauses Act.
Rule: unless a different intention appears, repeal does not affect the past operation of the repealed Act, or any right, liability, penalty or pending legal proceeding relating to it.
Check for contrary intention: the facts show none, and the repealing law is silent.
Apply: the offence was committed before repeal and the proceedings were pending, so they may continue as if the repealing law had not been passed.

Answer: X is not correct. The pending proceedings and liability survive the repeal because no contrary intention is shown.

Example 2

An Act requires a notice to be given within 10 days from an event that occurs on 5 March. By which date must the notice be given, applying the General Clauses Act rule on computation of time?

Show the solution

Rule (Section 9): the word "from" marks the start of the period, so the first day is excluded; the word "to" marks the end, so the last day is included.
The period is counted from the event on 5 March, so exclude 5 March.
Day 1 is 6 March. Counting 10 days gives 15 March as day 10.
Check the last day: 15 March is included, and no contrary provision is stated in the question.

Answer: The notice must be given by 15 March.

Exam tips

Learn the Section 3 definitions as short phrases. MCQs often test one word, such as "honestly" in good faith or "British calendar" in month.
In theory answers, always write the rule before applying it, and end with a clear conclusion.
For repeal questions, name what survives and mention the contrary-intention condition.
In time questions, write the dates in a line. Showing the exclusion of the first day earns step marks.
Do not quote a section number unless you are sure. A correct rule without a number scores better than a wrong number.

Practice questions from Interpretation of Statutes

General Clauses Act, 1897: frequently asked questions

What is the General Clauses Act, 1897 in simple words?

It is a common rulebook for Central Acts and Regulations. It gives standard meanings of common words and rules on commencement, repeal, time and service. It applies unless the specific Act shows a different intention.

What does Section 6 of the General Clauses Act say?

It deals with the effect of repeal. Unless a different intention appears, repeal does not revive anything not in force, or affect past operation, rights, liabilities, penalties or pending proceedings under the repealed law.

How do I compute time under the General Clauses Act?

Under Section 9, exclude the first day when a period runs from a day or event, and include the last day. Separately, Section 10 says that if the last day for an act to be done in a court or office is a holiday for that court or office, the act is done on the next working day. Section 10 applies only to acts to be done in a court or office.

Does the General Clauses Act apply to State Acts?

The Act applies to Central Acts and Regulations. States have their own general clauses laws. For CA Intermediate, focus on the 1897 Act as applied to Central Acts.