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CA Intermediate · Corporate & Other Laws

General Clauses Act, 1897

Chapter 4 · 0 formulas · 4 exam-critical pointers

Core concepts

  1. 01Applies to interpretation of all Central Acts unless context otherwise.
  2. 02Definitions of 'document', 'good faith', 'immovable property', 'movable property', 'oath', 'person'.
  3. 03Person includes individual, HUF, company, firm, AOP/BOI.
  4. 04Repeal of statute does not revive earlier repealed laws (Sec 6).
  5. 05Effect of repeal: rights and liabilities accrued under repealed law continue.

Flowchart

General Clauses Act | Definitions (Sec 3) -- Person, Year, Document Effect of Repeal (Sec 6, 6A) Commencement of Acts (Sec 5) Computation of Time (Sec 9, 10) Gender & Number (Sec 13)

Exam-critical pointers

  • 'Year' means a year reckoned according to British calendar (Sec 3(66)).
  • Computation of time: if act done on holiday, do on next working day (Sec 10).
  • Power to make rules includes power to amend / rescind them (Sec 21).
  • Singular includes plural; masculine includes feminine (Sec 13).

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