CHAPTER - 13 GENERAL CLAUSES ACT, 1897
1. FEATURES: Act of parliament include any act of Indian
No Territorial boundary. legislature passed before constitution by
Provide General definition. governor general acting in legislative capacity.
Avoid Conflict between pre & Post Constitutional LAW
Laws
Gives uniformity to central Act.
2. OBJECTIVE: Central State
Shorten Language.
Provide uniformity. President Governor
give Rules for Construction & interpretation
Impart Common form clauses. Companies Act 2013 VAT
3. PREAMBLE: 10. DOCUMENTS: Section 3(18); Include
Express Scope / object / Purpose of the Act
Matter written, expressed, or described upon
Mai source to understand the intention of Law
substance.
maker.
Means of letter or figures or by more than one of
Part of law, but don't override it.
those means
4. DEFINITION:
Which intended to be used or which may be
Give definition / meaning of word
used, e.g.: Book
Generally, section 2 cover definition. e.g.: Section
Purpose of recording that matter
2(20).
Definition referred in other statutes. 11. YEAR: 3(21)
Words define in respective act.
5. USE OF MEANS & INCLUDES: Financial year: 01/April - 31/March
Means: Exhaustive definition/All example of Calendar year: 1/Jan - 31 / December.
that category are listed & no term 12.Good faith:
remain/Exactly define the term. Section 3(22): Things shall be deemed to be
Include: Extensive /Illustrative definition. done in "Good faith" where it is in fact done
e.g.: Pet, dog, cat. honestly, whether, done negligently or not.
Means & Include: Exhaustive/ Restrictive. Good faith in different situation:
6. ACT: Good faith: Honest + Careful
All actions Good faith ≠ Honest + Negligence due to situation
13. Government: Section 2(23)
Illegal omission
Means both central government and state
Offence/civil wrong, include series of acts.
government.
7. MAY & SHALL:
14. IMMOVBLE PROPERTY: Section 2(26)
May: Directory/ Recommendatory/ Enabling.
Shall: Mandatory/ Compulsory/ Imperative. Inclusive property which include long benefit to
Sometime, May & Shall interchangeably use, arise out of land, things attached to the earth and
depending on intention of legislator. permanently fastened to anything attached to
8. Affidavit: earth.
Shall include 13. OATH:
Affirmation
Oath shall be affirmation & declaration in case of
declaration
person allowed by law to affirm / declare instead of
In case of person, by law allow to: swearing.
a) affirm/b) declare. 14.Offence:
Written statement confirmed by oath for use as Actor omission done with malafide intention and
evidence in court before any authority. punishable.
9. CENTRAL ACT: 15. Persons:
CA Rachna Parakh Dubey
Person includes Any person, Association, BOI may, in its - discretion, make imprisonment
whether incorporate or not. rigrous or simple.
16. Rule:
22. Writing: Section 3(65):
Rule made in exercise of a power conferred by
any enactment & shall include a regulation. Expression referring to writing shall be
17. Official Gazette. Section 3(39): constructed as including references to printing,
lithography, photography, other modes of
Official Gazette shall mean: representing or reproducing words in visible
The Garette of India. form.
Official Gazatte of a state.
23. GENERAL RULE FOR CONSTRUCTION: Section
Gazette of India is public Journal and an
(5 – 13)
authorised Legal document of Government
of India, publish weekly by department of Section: 5 coming into operation of an Act
publication, Ministry of Housing and urban W.e.f. = Date of OG
Affairs. Whether specific date mention:
Date on which Assent of president, in past
18. Swear: Section 3 (62)
constitution Act
Swear with its grammatical Variation and cognate Assent of governor, in case of pre constitutional.
express shall include affirming and declaring in Effect of Repeal: Section 6:
the case of person by lam allowed to affirm Or Revive anything not enforced.
declare instead of swearing. Affect prior management of the statute.
19. Enactment: Section 2(19) Affect any claim privilege or debt obtained.
Affect any punishment /Penalty.
Enactment shall include a Regulation and any
regulation of Bengal, Madras or Bombay code & Repeal 2 types:
shall also include any provision contained in any
act or in any such regulation as aforesaid.
With without
20. Government securities 3(24):
24. Revival of Repealed enactment:
Government securities shall mean securities of
Central act/ regulation made after the
the CG or any SG, but in any act or regulation
commencement of the act.
made before the commencement of the
Purpose of reviving either wholly/ partially.
constitution shall not include securities of the
Necessary to state that purpose.
government of any part B state. By virtue of
28. SECTION: 8 CONSTRUCTION OF REFERENCE
section 4A, this definition applicable to all Indian
TO REPEAL ENACTMENT:
laws.
Whenever any act contain reference to another
21. Imprisonment: Section 3 (27):
act or provision which has been repeated,
Imprisonment shall mean imprisonment of either Reference should be made to the newly enacted
description as I defined in the IPC. provision/Act.
Section 53 of the IPC, punishment to which 29. SECTION 9: COMMENCEMENTS TERMINATION
offender are Liable under that code are OF TIME:
imprisonment which is of two descriptions,
namely rigorous that is punishable with Labour & 1. Exclude the 1st day in series of days.
Simple. 2. Include the last day in series of days.
When an Act provides that an offence is
punishable with imprison imprisonment, court 30. COMPUTATION OF TIME: SEC: 10:
CA Rachna Parakh Dubey
Act to be done on certain day, If Court office is closed 38. SECTION 23: MAKINGS OF RULES:
on such day it shall be considered as done on next
time on which Court is opened. Where any authority has power to make rules.
31. Section 11: Measurement of Distance: It may publish draft of proposed rules.
Distance shall be measured on Straight Line on a For information of persons. Likely to be affected.
horizontal plane. In a manner as authority deems fit
32. Duty to be taken PRO – RATA enactments: Government prescribe
Any duty of customer/excise/nature thereof is Publish notice along with draft specifying date
leviable on any given quantity by on which Draft Considered.
weight/value/any goods or merchandise. Consider any suggestion/objection received.
Duty is leviable according to the same rate on any
Publish the final notification in official Gazzet.
greater/less quantity.
33. SECTION 13: GENDER & NUMBER: 39. SECTION 26: Offence Punishable under 2
Laws:
Words importing Masculine gender shall be
taken to include females. Any act punishable under 2 or more enactments:
Words in Singular shall include plural & vice
versa.
Offender shall be Under either of
punishable bows, not both
34. Power conferred to be exercisable from time
to time:
He should not be punished twice for same.
Power conferred by central acts may be
exercised from time to time as occasion 40. MEETING OF SERVICE BY POST: SECTION 27:
requires.
Deemed to be effect:
There is no limit on the number to time such
1. Properly address
power can be exercised.
2. Pre-paying postal
35. SECTION 15: POWER TO APPOINT INCLUDES 3. Posting by registered post.
THE POWER TO APPOINT EX-OFFICIO: Shall be deemed to be 'effected' on day / at the
time the letter would be delivered in ordinary
It include power to appoint Ex-officio. course
Ex-officio- virtue of once office or position. If direction is more particulars regarding
Appointment of the official may by name or by sending post, then that should be followed.
virtue of office.
41. Central Government:
36. SECTION 16: POWER TO APPOINT INCLUDES
POWER TO SUSPEND OR DISMISS: a) In relation to anything done before
commencement of the Constitution
Authority for time being power to make b) In relation to anything done or to be done
appointment shall also have power to suspend or after commencement of the Constitution of
dismiss miss any Person appointment, whether Part A States: Former governor provinces of
by its by or any other authority, British India, ruled by Governor appoint by
President & an elected State.
37. SECTION 21: POWER TO ISSUE INCLUDE
Legislature States were: Assam Bihar, Bombay,
POWER TO AMEND, ADD, RESCIND RULES OR
MP, Madras Orissa, and Punjab, UP, WB
LAW:
Part B States: Former princely States or groups
Whereby Legislation any authority has the power
of princely States, governed by Rajpramukh who
to issue notification orders, Rules or by law. It is
is ruler of Constituent State & elected legislature.
Implied that it has the power to add / amend vary
States were: Hyderabad, J&K, Madhya Bharat,
or rescind any notification order, rules or by law.
CA Rachna Parakh Dubey
Mysore, Patiala, East Punjab, Rajasthan, and
Saurashtra Travancore - Cochin.
Part C States: Former princely States or groups
of princely states, governed by Rajpramukh.
States were: Ajmer, Bhopal, Bilaspur, Coorg,
Delhi, HP, Cutch, Manipur, Tripura, and Vindhya
Pradesh.
CA Rachna Parakh Dubey