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

A Central Act passed in 2024 states that it shall come into force on 1st April 2025. Ravi argues that the Act becomes operative from the first moment of 1st April 2025, i.e., at 12:00 midnight at the commencement of that day. Under the General Clauses Act, 1897, what is the correct position?

The Act comes into force at the beginning of 1st April 2025. The General Clauses Act, 1897 provides that an Act expressed to commence on a particular day operates immediately on the expiry of the preceding day, so Ravi's contention is correct.

  1. AThe Act comes into force at the beginning of 1st April 2025, i.e., on the expiry of the previous dayCorrect
  2. BThe Act comes into force at noon on 1st April 2025
  3. CThe Act comes into force at the end of 1st April 2025
  4. DThe Act comes into force only when the Gazette notification is published separately

Explanation

Under the General Clauses Act, 1897, where a Central Act is expressed to come into force on a particular day, it comes into operation immediately on the expiration of the previous day. So it operates from the first moment of 1st April 2025. Options stating noon or end of day contradict this rule.

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