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CA Intermediate · Corporate and Other Laws · The General Clauses Act, 1897

A Central Act enacted in 2020 provides that it comes into operation on 1 April 2021. Ramesh claims that, under the General Clauses Act, 1897, the Act came into force at the first moment of 1 April 2021 (i.e., immediately after midnight of 31 March 2021). Which statement is correct?

Ramesh is correct. The General Clauses Act provides that an Act comes into operation immediately on the expiration of the day before its stated commencement day, so an Act commencing on 1 April 2021 operates from the very beginning of that day.

  1. AThe Act comes into operation immediately on the expiration of the day preceding its commencement, so Ramesh is correctCorrect
  2. BThe Act comes into operation at noon on 1 April 2021
  3. CThe Act comes into operation only at the end of 1 April 2021
  4. DThe Act comes into operation on the date of the Gazette publication irrespective of the stated date

Explanation

Under the General Clauses Act, a Central Act or Regulation comes into operation immediately on the expiration of the day preceding its commencement day. So an Act commencing on 1 April 2021 operates from the first moment of that day. Options B and C invent timings not found in the Act.

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