Skip to content

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

A Central Act passed in 2021 states that it shall come into force on 1st April 2022. A dispute arises on whether the Act applies on the day of 1st April 2022 itself. Under the General Clauses Act, 1897, what is the correct position regarding the commencement of the Act?

The Act comes into operation at the very beginning of 1st April 2022. The General Clauses Act treats a statute as operative from the expiry of the preceding day, so the whole of the stated commencement date is covered by the new law.

  1. AIt comes into operation at the beginning of 1st April 2022, that is, immediately on the expiry of the previous dayCorrect
  2. BIt comes into operation only at the end of 1st April 2022
  3. CIt comes into operation on 2nd April 2022
  4. DIt comes into operation only from the time of its publication in the Gazette, whatever date is mentioned

Explanation

Under the General Clauses Act, a Central Act or Regulation comes into operation on the expiration of the day preceding its commencement day, so it is effective from the first moment of the stated date. The option saying 'end of the day' or 'next day' is wrong because it delays operation beyond the stated date.

Did you get it right without looking?

One question tells you little. A timed set on The General Clauses Act, 1897 shows your real accuracy, how long you take and where you lose marks.

Practise The General Clauses Act, 1897Free diagnostic mock

More The General Clauses Act, 1897 questions