Corporate and Other Laws · The General Clauses Act, 1897

General Clauses Act, 1897: Powers, Functionaries and Other Provisions (Sections 14 to 27)

Updated 4 October 2026 · Fact-checked

Sections 14 to 27 of the General Clauses Act, 1897 lay down standard rules on how powers are exercised, how rules and bye-laws are made and changed, and how documents are served. They also cover fines and offences. You solve questions by identifying the section, stating its rule, applying it to the facts and concluding.

Understand Powers, Functionaries and Other Provisions (Sections 14 to 24A)

The General Clauses Act, 1897 works like a common dictionary and rulebook for Central Acts and Regulations. It saves Parliament from repeating the same words in every law. Sections 14 to 27 cover the working side: who can use a power, how often, how rules are made, how notices reach people, and how fines and offences are treated.

Start with powers. Section 14 says that where a Central Act or Regulation made after the commencement of the General Clauses Act confers a power, that power can be exercised from time to time as the occasion requires, unless a different intention appears. Under Section 14(2), this also applies to Central Acts and Regulations made on or after 14 January 1887. Sections 15 to 19 are not covered on this page. Study them from your ICAI study material.

Next, orders, rules and bye-laws (delegated legislation). Section 20 states that where an Act empowers the government to issue a notification, order, scheme, rule, form or bye-law, the expressions used in it have the same meaning as in the Act under which it is issued, unless there is anything repugnant in the subject or context. Section 21 says that a power to issue a notification, order, rule or bye-law includes the power to add to, amend, vary or rescind it, in the like manner and subject to the like sanction and conditions (if any). Section 22 covers the making of rules or bye-laws and the issue of orders between the passing and the commencement of an enactment. Such rules and orders do not take effect until the enactment commences. Section 23 deals with rules and bye-laws that must be made after previous publication: a draft is published, a date is fixed for considering it, objections are considered, and publication in the Official Gazette is conclusive proof that the rule was duly made. Section 24 deals with continuation of orders, rules and bye-laws when an Act is repealed and re-enacted. Unless it is otherwise expressly provided, they continue in force, so far as they are not inconsistent with the re-enacted provisions, until they are superseded.

Then fines, offences and service. Section 25 deals with recovery of fines. It applies the Penal Code provisions on fines (Sections 63 to 70 of the Indian Penal Code) along with the related Code of Criminal Procedure provisions on warrants for levy of fines, unless the Act, rule or bye-law contains an express provision to the contrary. The Indian Penal Code has since been replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS), and the Code of Criminal Procedure by the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Today the reference is read as a reference to the corresponding provisions of the BNS and the BNSS. In an exam, write it that way and do not quote specific BNS section numbers unless you are sure of them. Section 26 says that if an act is an offence under two or more enactments, the offender may be prosecuted and punished under either, but not punished twice for the same offence. Section 27 says that where an Act authorises service by post, service is deemed effected by properly addressing, prepaying and posting the document by registered post. Unless the contrary is proved, it is presumed to be effected when the letter would be delivered in the ordinary course of post.

Not every section in this block carries a qualifier, and the qualifiers are not worded alike. Use each section's own words:

Section 14: 'unless a different intention appears'.
Section 20: 'unless there is anything repugnant in the subject or context'.
Section 24: 'unless it is otherwise expressly provided'.
Section 25: 'unless the Act, Regulation, rule or bye-law contains an express provision to the contrary'.
Section 27: 'unless a different intention appears'.

Sections 21, 22, 23 and 26 contain no such qualifier. Do not add one to them.

Key rules to remember

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.

How to solve Powers, Functionaries and Other Provisions (Sections 14 to 24A) questions

Use the same short method for any question on Sections 14 to 27. It earns step marks because each step is visible.

1Read the facts and underline the action: a power being used, a rule change, a notice sent, or an offence committed.
2Match it to the section: exercise of powers (14; for Sections 15 to 19 follow your ICAI study material), meaning of orders and power to amend or rescind them (20, 21), rule-making and continuation of orders (22 to 24), fines and offences (25, 26), service (27).
3State the rule in one or two plain sentences, with the section number only if you are sure of it.
4Check the conditions: same manner, same sanction, registered post, ordinary course, and the section's own qualifier, if it has one.
5Apply the rule to the facts in two or three lines. Name the people and the document.
6Close with a clear conclusion that answers the question asked, such as valid, invalid, served or not served.

Quickest way: Keyword matching for MCQs and short written answers

When to use it: Use this when you have under three minutes per MCQ or a 4-mark written answer.

Spot the keyword: rescind or amend means Section 21; registered post or served means Section 27; two enactments means Section 26; power exercised again or from time to time means Section 14.
For MCQs, drop any option that adds a condition the section does not have, such as a ban on prosecution under two laws.
For MCQs on service, prefer the option that says presumed service in the ordinary course of post, rebuttable by proof.
In written answers use this layout: Provision, Facts, Conclusion. Two lines each is enough.
Quote a qualifier only where the section has one, and use that section's own words, for example 'unless a different intention appears' for Sections 14 and 27. Do not add it to Sections 21, 22, 23 or 26.

Common mistakes in Powers, Functionaries and Other Provisions (Sections 14 to 24A)

Saying a person can be punished under both enactments for the same offence.
Students read that prosecution is allowed under either law and assume both punishments apply.
Fix: Remember the rule: prosecuted under either, but not punished twice for the same offence.
Treating service by post as conclusive proof of delivery.
The word deemed makes students think the rule cannot be challenged.
Fix: Write that the presumption holds unless the contrary is proved, and that registered post, proper address and prepayment are needed.
Forgetting that a rescinding order must follow the same procedure as the original one.
Students focus on the power to rescind and ignore the condition.
Fix: Add the words same manner and subject to the same sanction and conditions whenever you cite Section 21.
Mixing up Section 14 with Section 21, for example citing Section 14 for the power to rescind a notification.
Both sections deal with powers and both are short, so they look alike.
Fix: Link Section 14 to using a power from time to time as occasion requires. Link Section 21 to adding to, amending, varying or rescinding what was already issued.
Adding the phrase 'unless a different intention appears' to every section in this block.
Students memorise one qualifier and apply it everywhere.
Fix: Quote a qualifier only where the section has it, in its own words. Sections 14 and 27 use 'unless a different intention appears'. Section 20 says 'unless there is anything repugnant in the subject or context'. Section 24 says 'unless it is otherwise expressly provided'. Section 25 gives way to an express provision to the contrary. Sections 21, 22, 23 and 26 have no qualifier.

Worked examples

Example 1

A Central Act empowers the Central Government to issue a notification fixing the date from which a duty applies. The Government issued the notification on 1 April, and later wants to withdraw it. Can it do so, and how?

Show the solution

Provision: Under Section 21 of the General Clauses Act, 1897, a power to issue a notification includes the power to add to, amend, vary or rescind it.
Condition: The power must be exercised in the like manner and subject to the like sanction and conditions, if any, as the original issue.
Facts: The Government issued the notification under a statutory power conferred by a Central Act.
Application: The Government can rescind the notification, but it must follow the same procedure, such as publication in the Official Gazette, that applied when it issued it.
Conclusion: The withdrawal is valid if the same procedure is followed.

Answer: Yes. Section 21 allows the Government to rescind or amend the notification, provided it follows the same manner and conditions as the original issue.

Example 2

Under a Central Act, a notice must be served by post on a licensee. The officer sends the notice by registered post, correctly addressed and prepaid. The licensee denies receiving it. Is the notice served?

Show the solution

Provision: Section 27 states that where an Act authorises service by post, service is deemed effected by properly addressing, prepaying and posting the document by registered post.
Presumption: Unless the contrary is proved, service is presumed at the time the letter would be delivered in the ordinary course of post.
Facts: The officer addressed it correctly, prepaid it and sent it by registered post. All conditions are met.
Application: The licensee's bare denial does not defeat the presumption. The licensee must prove that the notice was not delivered, for instance by evidence of a wrong delivery or a postal failure.
Conclusion: The notice is presumed served in the ordinary course of post, and the burden is on the licensee to rebut it.

Answer: The notice is treated as served. The presumption under Section 27 stands unless the licensee proves otherwise.

Exam tips

Learn Sections 21, 26 and 27 first. They are the most testable and have clear conditions.
In MCQs, watch for distractor options that say the power cannot be rescinded or that service by post is conclusive. Both are wrong.
In written answers, use the Provision, Facts, Conclusion layout and keep each part to two lines.
Quote a section number only when you are sure. A correct rule without a number earns more than a wrong number.
Quote a qualifier only where that section has one, in the section's own words. Sections 21, 22, 23 and 26 have none.
Revise this topic with Sections 3 to 13 so you can handle mixed questions on definitions and construction.

Practice questions from The General Clauses Act, 1897

Powers, Functionaries and Other Provisions (Sections 14 to 24A): frequently asked questions

What does Section 21 of the General Clauses Act say?

It says that a power to issue a notification, order, rule or bye-law includes the power to add to, amend, vary or rescind it. The power must be exercised in the like manner and subject to the like sanction and conditions (if any) as the original issue.

When is service by post complete under Section 27?

Service is deemed effected when the document is properly addressed, prepaid and posted by registered post. It is presumed to be served when the letter would be delivered in the ordinary course of post, unless the contrary is proved.

Can a person be punished twice if an act is an offence under two laws?

Under Section 26, the offender may be prosecuted and punished under either law, but not punished twice for the same offence. The idea is to avoid double punishment. Article 20(2) of the Constitution separately protects against double prosecution and punishment for the same offence, but that is a constitutional protection and not part of the text of Section 26.

Do all these sections give way to a different intention in the Act?

No. Only some sections carry a qualifier, and each uses its own words. Sections 14 and 27 say 'unless a different intention appears'. Section 20 says 'unless there is anything repugnant in the subject or context'. Section 24 says 'unless it is otherwise expressly provided'. Section 25 applies unless there is an express provision to the contrary. Sections 21, 22, 23 and 26 contain no such qualifier.