General Clauses Act, 1897 | Notes: Effective Example Of The Application Of General Clause Act

General Clauses Act, 1897 | Notes The purpose of the General Clauses Act is to place in one single statute different provisions as regards interpretations of words and legal principles which would otherwise have to be specified separately in many different acts and regulations. Section 3 : Provides for definitions of words which are applicable in all Central Acts and Regulations, unless there is anything repugnant in the subject or context. Some of important definitions include:           

Affidavit Document Financial year Government / Central Government / State Government immovable property Imprisonment Month movable property Person Section year Effective example of the application of General Clause Act: The definition of the term “Person” since has not been defined in Finance Act, 1994 can be borrowed from General Clause Act. Section 5 : Where any Central Act is not expressed to come into operation on particular day, then it shall come into operation on the day on which it receives the assent. Unless the contrary is expressed, a central act or regulation shall be construed as coming into operation immediately on the expiration of the day preceding its commencement. Section 6: Where any of the provision enacted after the commencement of this act is cancelled, then unless a different intention appears, the repeal shall not –

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Revive anything not in force or existing at the time at which the repeal takes effect Affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder Affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed or Affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed or Affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment. Some important Cases on Section 6:

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Limitation being matter of procedure, law at time of filing appeal is applicable (matter related to condonation of delay by Tribunal) – Thirumalai Chemicals Ltd. v Union of India 2011 (268) E.L.T. 296 (S.C.)  Section 6 of General Clauses Act applies only in respect of a Central Act or Regulation and not to repeal of a Rule – Kolhapur Canesugar Works Ltd. v Union of India 2000 (119) E.L.T. 257 (S.C.) Section 10: Computation of time: When the court or office is closed on a certain day or is the last day of the prescribed period, then the proceedings shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the court or office is open. This provision is applicable provided the act or proceeding is not covered under the Indian Limitation Act. Construction: 

Section 13: Words importing the masculine gender shall be taken to include females, and words in the singular shall include the plural, and vice versa.  Section 20: Where any notification, order, scheme, rule, form or bye-law is issued, then the expression used in the notification, order, scheme, rule, form or bye-law should be construed to have the respective meanings as in the act or regulation conferring the power. Section 26: Provision as to offences –

Where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either of enactments, but shall not be liable to be punished twice for the same offence Section 27: Meaning of service by post – The service shall be deemed to be effected by properly addressing pre-paying and posting by registered post, and unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post. It is material to rebute the presumption relating to service of notice as provided under the above section in order to provide that no notice has been received (when notice not received by authorised person) – BPCL v CCE [2011 (273) E.L.T. 316 (Tri. – Del.)]