Skip to content

CA Intermediate · Corporate and Other Laws · Interpretation of Statutes

Under the General Clauses Act, 1897, a Central Act passed in 2025 says it shall come into force 'on 1st April 2026'. A dispute arises about whether the Act operates from the first moment of that day or from the end of it. What is the correct position?

The Act operates from the very first moment of 1st April 2026. Under the General Clauses Act, 1897, a Central Act is taken to come into operation immediately on the expiry of the day before its stated commencement date, so no part of that day is excluded.

  1. AIt operates from the first moment of 1st April 2026, since the Act is treated as commencing immediately on the expiry of the previous dayCorrect
  2. BIt operates only from noon of 1st April 2026
  3. CIt operates from the first moment of 2nd April 2026
  4. DIt operates only after the Act is published in the newspapers on 1st April 2026

Explanation

Under the General Clauses Act, 1897, a Central Act that is not otherwise provided for comes into operation on the day of its commencement, treated as beginning immediately on the expiry of the day preceding it. So the Act operates from the first moment of 1st April 2026. The 2nd April option wrongly pushes the start a day later.

Did you get it right without looking?

One question tells you little. A timed set on Interpretation of Statutes shows your real accuracy, how long you take and where you lose marks.

Practise Interpretation of StatutesFree diagnostic mock

More Interpretation of Statutes questions