General Clauses Act,1897

Introduction:
The General Clauses Act, 1897:
The General Clauses Act, 1897 is a key legislation in Indian statutory interpretation. It
provides definitions and rules for interpreting words and phrases commonly used in
Central Acts and Regulations. This helps maintain consistency and reduces repetition
across statutes.

It consists of 31 sections divided into 6 parts.

PRELIMINARY SECTIONS : Part 1 section 1 (short title ,extent and commencement)
Part 2 GENERAL DEFINITIONS section 3-4A
Part 3 GENERAL RULES OF CONSTRUCTION-section5- 13A
Part 4 powers and functionaries –section 14-19
Part 5 provisions as to orders rules etc… section 20-24
Part 6 miscellaneous – section 25-31

Objective:
To provide general definitions and rules of construction to aid in the interpretation of
Central Acts and Regulations made after January 14, 1887.

History of the General Clauses Act, 1897

The General Clauses Act, 1897 is a foundational statute in Indian legislative interpretation.
It was enacted to provide uniform definitions and standard rules for interpreting Central
Acts and regulations. Here's a concise overview of its historical development:

1. Pre-1897 Background

Need for Uniformity: Prior to 1897, there was inconsistency in how words and phrases
were interpreted across various laws. Different Acts defined the same terms differently or
not at all, leading to confusion.

British Legislative Influence: The British administration recognized the need for a standard
interpretative law similar to the Interpretation Act, 1889 of the UK.

2. The General Clauses Act, 1868

The first Indian General Clauses Act was enacted in 1868 to address these inconsistencies.

However, this Act was limited in scope and was applicable only to laws passed before it
came into force.

3. Enactment of the General Clauses Act, 1897

Date of Enactment: March 11, 1897

Came into Force: January 1, 1898

Purpose: To consolidate and expand upon the 1868 Act, making it applicable to all Central
Acts made after January 14, 1887.

4. Post-Independence Application

After 1947, the General Clauses Act continued to apply to Indian laws.

It was adapted and continues to be used extensively by courts to interpret statutes passed
by the Indian Parliament.

Article 367 of the Indian Constitution directly refers to the General Clauses Act for
interpretation purposes.

Part 2 section -3-4

Section 3 – Definitions

This section defines terms used in various Central Acts.

Important Definitions:

"Act": Refers to a Central Act passed by the Parliament.

"Affidavit": Includes affirmation or declaration in the case of persons by law allowed to

affirm instead of swearing.

"District Judge": Judge of a principal civil court of original jurisdiction.

"Document": Any matter expressed or described upon any substance by means of letters,
figures, or marks.

Illustration:

If the term "document" is used in an Act, it includes electronic records, manuscripts,

printed papers, etc., unless the Act defines it differently.

Case 1: State of Maharashtra v. Mayer Hans George (AIR 1965 SC 722)

Facts: Mayer Hans George, a foreign national, was charged with bringing foreign currency
into India without declaring it.
Issue: Whether “import” includes physical bringing in of goods even if the person was
unaware of the requirement to declare.

The Supreme Court held that the term “import” must be interpreted in a broad sense as per
the General Clauses Act. Ignorance of the law is no excuse.
Principle: Statutory words should be understood with their legal definitions unless
otherwise specified.

Case 2: CIT v. Taj Mahal Hotel (1971 AIR 1688)

Facts: The hotel claimed depreciation on refrigeration equipment, arguing it was a "plant".

Issue: Whether such equipment in a hotel kitchen qualifies as a "plant".

The Supreme Court ruled it was a "plant" under Income Tax Act, using the definition
principles from the General Clauses Act.
Principle: Definitions should be interpreted with practical usage in mind.

Case 3: State of Gujarat v. Ramanlal Keshavlal Soni (AIR 1984 SC 161)

Facts: The issue was whether a part-time member of a Board could be considered a “public
servant”.

The Court interpreted "person" broadly under Section 3(42) of the General Clauses Act to
include such individuals.
Principle: “Person” includes not only natural persons but artificial and statutory entities as
well.

Case 4: K.P. Varghese v. ITO (AIR 1981 SC 1922)

Facts: Dispute about under-stated property sale price and whether difference should be
taxed.
Held: “Fair market value” must be interpreted reasonably, and definitions in the GCA help
determine legislative intent.
Principle: Legal definitions should support equitable interpretation in taxation.

Case 5: Union of India v. G.M. Kokil (AIR 1984 SC 1022)

Facts: Concerned with interpretation of "ordinary hours of work" under the Factories Act.
Held: The GCA was referred to for understanding how definitions apply when not explicitly
defined in the concerned law.
Principle: GCA is a tool for interpreting undefined statutory terms.

Part 3 section: 5-13

Section 5 – Coming into Operation of Enactments
it receives the assent (by the President or the Governor, as applicable).
If a different date is mentioned for commencement, then it will come into operation on that
specified date.
S.S. Gadgil v. Lal & Co. (1964):
The Supreme Court held that an amendment made in 1958 could not be applied
retrospectively to a case prior to its enforcement.

Section 6 – Effect of Repeal

States that unless a contrary intention appears, the repeal of an Act shall not:

Revive anything not in force;

Affect previous operation of the repealed enactment;

Affect rights, obligations, liabilities acquired or incurred;

Affect any legal proceedings already commenced.

Illustration:

If the Indian Evidence Act is repealed today, ongoing trials and rights acquired under it
remain valid.

Case 1: State of Punjab v. Mohar Singh (AIR 1955 SC 84)

Facts: Mohar Singh was being tried under a law that was repealed and replaced. The new
law had similar provisions, but there was no saving clause.

Issue: Does repeal of a law automatically nullify pending proceedings under it?

The Supreme Court held that Section 6 applies unless the repealing Act shows a contrary
intention. Therefore, all rights, liabilities, and legal proceedings under the repealed law
survive.
Principle: Repeal does not affect past actions or pending cases unless expressly stated.

Case 2: Kolhapur Canesugar Works Ltd. v. Union of India (2000) 2 SCC 536

Facts: A rule under the Central Excise Act was deleted. Authorities tried to continue actions
under that deleted rule.

Issue: Can action continue under a provision that has been deleted without a saving clause?

The Court held Section 6 does not apply to deletion, only to repeal of entire statutes. So no
action can continue under a deleted rule unless saved expressly.
Principle: Deletion of a provision is different from repeal of a statute.
Case 3: T.S. Baliah v. T.S. Rangachari (AIR 1969 SC 701)

Facts: A prosecution was initiated under a repealed law.

Court held that Section 6 saves criminal proceedings under repealed laws, unless the new
law shows a clear intent to terminate them.
Principle: Criminal liability under a repealed law can continue if not expressly nullified.

Case 4: Ramesh Sethi v. State of Madhya Pradesh (1995 CriLJ 3889)

Facts: A new Act replaced the old one. The prosecution wanted to continue the case based
on the repealed Act.
The court held that Section 6 allows such continuation unless the new Act explicitly bars it.
Principle: Repeal does not automatically end legal proceedings unless stated.

Case 5: Sree Bank Ltd. v. Sarkar Dutt Roy (AIR 1950 Cal 411)

Facts: Issue about validity of a mortgage made under a repealed banking law.

The Calcutta High Court held that contractual rights acquired under the repealed law
remain valid under Section 6.
Principle: Legal transactions under repealed Acts remain enforceable.

Section 7 – Revival of Repealed Enactments

If any Act or provision is repealed, then re-enacting or re-introducing it does not
automatically revive the earlier provision, unless the law expressly states so.
A repealed law does not revive automatically.
Revival is only possible if explicitly mentioned in the re-enactment.
If a section of a law is repealed and later the government wants to bring it back, it must do
so by clear legislative intent.

Section 9 – Commencement and Termination of Time:.

Section 9(1): When any Central Act or Regulation specifies that an action or event is to
be done from a particular day, that day shall be excluded.
Section 9(2): When an action is to be done till a particular day, that day is included, unless a
different intention appears.

Explanation with Examples:

If an Act says something is to be done "from 1st May", the time starts from 2nd May.
If something is to be done by 1st May, then 1st May is included.

Case Laws:
Munnalal v. State of U.P. (1964) AIR 1964 All 241
Held that in the computation of time, the starting day is excluded unless otherwise stated.
K.M. Sharma v. ITO, (2002) 4 SCC 339
Supreme Court held that benefit of exclusion under Section 9 is to be applied in
computation of limitation period.

Ganesh Chandra v. Debnarayan, AIR 1936 Cal 318

Clarified that if a suit is to be filed within 30 days from a specific date, the counting starts
the next day, not from the date itself.

Section 10 – Acts Done on Holidays

If a law requires an act to be done within a prescribed time and the deadline falls on a
holiday, then the act may be done on the next working day.
Examples:
If a document must be filed by 30th June, and 30th June is a Sunday, it can be filed on 1st
July (next working day).
Case Laws:
Harinder Singh v. State of Punjab, AIR 1957 SC 271
The Supreme Court upheld that Section 10 allows actions to be taken on the next working
day if the last day is a holiday, ensuring no one is prejudiced.

Kedarnath v. State of West Bengal, AIR 1953 Cal 405

It was held that if a court is closed on the last date of limitation, the filing on the next day is
valid.

Chandrika Prasad v. CIT, AIR 1959 All 162

The court reiterated the principle that holidays extending deadlines apply only to acts
which must be done "within time" as per the law. Section 11 – Measurement of Distances
In the measurement of any distance, for the purposes of any Central Act or Regulation, such
distance shall be measured in a straight line on a horizontal plane, unless a different
intention appears.

Distances in statutes (e.g., distance between places, areas around schools for liquor shops,
etc.) are to be measured as the crow flies — i.e., in a straight line, not by the route or road,
unless stated otherwise.

Example:
A law bans liquor shops within 100 meters of a school. If the straight-line distance is less
than 100 meters, even if the road distance is more, the shop is illegal.

Case Laws:
State of Haryana v. Jai Singh, AIR 2003 SC 1696
Supreme Court confirmed that the straight-line measurement is to be used unless a
different mode is specified.

Director of School Education v. M.S. Ramu, AIR 1997 SC 1942

Held that measurement of distance must be made horizontally and not along any winding
path.
Section 13 – Gender and Number

Words importing the masculine gender shall include females.

Words in singular include plural and vice versa.

Illustration:

If a law uses “he”, it is interpreted to include “she” unless the context indicates otherwise.

Part 4 section 14-19

Section 15 – Power to appoint to include power to suspend or dismiss

• Where a power to make any appointment is conferred, the power includes the
power to suspend or dismiss any person so appointed.

• The power to appoint someone includes the inherent power to suspend or dismiss
them.

• Illustration:

• If a college principal has the authority to appoint teachers, they also have the power
to suspend or remove those teachers.

Case Law:

1. Pradyat Kumar Bose v. Chief Justice of Calcutta High Court, AIR 1956 SC 285

Supreme Court confirmed that the appointing authority also has the power to dismiss.

2. R.P. Kapur v. Union of India, AIR 1964 SC 787

Established that dismissal must follow procedural safeguards but the authority is inherent
in appointment power.

3. Bishan Sarup v. Union of India, AIR 1974 SC 153

Held that authority to appoint includes authority to terminate services.

Section 16 – Power to appoint includes power to make appointment by name or by

office
Where a power to appoint is conferred, it includes power to appoint either by name or by
designation of an office.

Explanation:

The law allows appointment of individuals either specifically (by name) or generally (by
designation).

Illustration:

A statute authorizing appointment of “a manager” can lead to appointment of “Mr. X” (by

name) or “Deputy Director” (by office).

Case Law:

1. Ghaio Mal & Sons v. State of Delhi, AIR 1959 SC 782

Appointment of an authority can be valid even if made by designation.

2. R. v. Speke (1853) 23 LJMC 113

Recognized validity of appointment by designation.

3. Union of India v. Hari Krishan Khosla, AIR 1993 SC 1477

Endorsed the rule that appointment by designation is valid.

4. A.K. Roy v. State of Punjab, AIR 1986 SC 2160

Appointment can be by name or office, as long as authority is competent.

Section 17 – Substitution of functionaries

In any Central Act or Regulation, it shall be sufficient for the purpose of indicating the
application of a law to any officer or office, to mention the office by its usual title, without
naming the holder.

Explanation:

Refers to use of official designations rather than naming individuals in statutes or

notifications.

Illustration:
A notification requiring action by “Collector” does not need to name the current Collector—
it applies to whoever holds that office.

Case Law:

1. Chief Inspector of Mines v. Karam Chand Thapar, AIR 1961 SC 838

Upheld that statutory functions can refer to office titles, not individual names.

2. State of Mysore v. M.L. Shivappa, AIR 1963 Mys 163

Reaffirmed substitution by designation is valid and sufficient.

Section 18 – Successors

Text:

If any law refers to an authority, it includes a reference to successors of that authority.

Explanation:

Ensures continuity—when law mentions an authority (like a Board), it automatically

applies to successors.

Illustration:

If a law gives power to the “Commissioner of Police,” it applies to future Commissioners

too.

Case Law:

1. S.S. Dhanoa v. Municipal Corporation, AIR 1981 SC 1395

Reference to an authority includes successors in office.

3. State of Madhya Pradesh v. M.V. Narasimhan, AIR 1968 SC 212

Held that successor includes legal and administrative successor.

4. Orient Paper Mills Ltd. v. Union of India, AIR 1969 Cal 45

Successors could continue administrative or judicial proceedings.

5. Anis Fatma Begum v. Osmania University, AIR 1995 SC 115
Succession in public office presumed in legislative intent.

Section 19 – Official Chief includes persons performing the same functions

References to the “official chief” of an area includes anyone lawfully discharging the
functions of that chief.

Explanation:

If a statute refers to “District Magistrate,” this includes acting or temporary officials

discharging the same role.

Illustration:

If “District Collector” is on leave, and “Additional Collector” is acting, the law applies to the
acting officer too.

Case Law:

1. Harla v. State of Rajasthan, AIR 1951 SC 467

Held that temporary functionaries are covered under this section.

2. Raj Narain Singh v. Chairman, Patna Administration Committee, AIR 1954 SC 569

Acting officials are legally included under this section.

3. B.N. Tewari v. Union of India, AIR 1964 SC 25

Interpreted broadly to include all legally authorized functionaries.

Part 5: section 20-24

Section 20 – Construction of notifications, etc., issued under enactments

Text:

Where a notification, order, scheme, rule, or bye-law is issued under a Central Act or
Regulation, it shall be construed as part of the Act or Regulation.

Explanation:
Subordinate legislation (like rules or notifications) is read as part of the main law and
interpreted accordingly.
Illustration:

A rule under the Income Tax Act will be interpreted in harmony with the main Act and not
independently.

Section 21 – Power to issue, to include power to add to, amend, vary or rescind
notifications, etc.

Text:

Power to issue notifications, orders, rules, etc., includes the power to amend, vary, or
rescind them.

Explanation:

If the government can issue a notification or rule, it can also modify or withdraw it later.

Illustration:

If a tax exemption is notified, the government can later withdraw it.

Case Law:

1. State of Bihar v. D.N. Ganguly, AIR 1958 SC 1018

Power to issue notification includes power to cancel it.

2. Kazi Lhendup Dorji v. CBI, AIR 1994 SC 417

Notification can be modified by the same authority.

Part 6 section 25-31

Section 27 – Meaning of Service by Post

When a law requires a document to be served by post, it is presumed to be duly served if:
It is properly addressed, pre-paid, and posted by registered post,
Unless the contrary is proved.

Explanation:
Creates a presumption of service by registered post.
The burden to prove non-receipt lies on the addressee.

Case Law:
Banarsi Das v. Cane Commissioner, AIR 1963 SC 1417: Held that once a letter is sent
properly, service is presumed unless denied with proof.
State of Punjab v. Amar Singh Harika, AIR 1966 SC 1313: Presumption applies only to
registered post, not ordinary post.

Section 28 – Citation of Enactments

A reference to a Central Act or Regulation by title or short title shall include any
amendments made to it.
Explanation:
If an Act refers to another Act by name, it includes that Act as amended, unless stated
otherwise.
Example:
"Indian Penal Code" in an Act includes the updated version with amendments.

Section 29 – Saving for Previous Enactments, Rules and Bye-laws

The General Clauses Act does not apply where:
A contrary intention appears,
Or to provisions in Acts made before 14 January 1887.

Explanation:
This section limits the retrospective application of the Act.
The provisions apply to post-1887 Central Acts, unless excluded expressly or by
implication.

Section 30 – Application of Act to Ordinances

All provisions of the General Clauses Act apply to Ordinances issued by the President or
Governors, as if they were Acts of Legislature.

Explanation:
Ensures consistency in interpretation and application of legal provisions to Ordinances
(temporary laws).

Case Law:
T. Venkata Reddy v. State of Andhra Pradesh, AIR 1985 SC 724: Held that an Ordinance has
the same force as an Act and thus attracts this section.