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The General Clauses Act is not expressed to come into operation on a particular day and
functions as one of the statutory aids of interpretation. The General Clauses Act, which was
enacted on March 11, 1897, consolidated the two earlier enactments of 1868 and 1887. It is
largely modeled on the (English) Interpretation Act 1889. The Act has a purpose that it places 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.

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 –

 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 Affect the previous operation of any enactment so repealed or anything duly done or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enactment so repealed or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against any enactment so repealed or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.

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

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 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
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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.

‘Affidavit’ is an assertion and declaration defined by the act in which the persons who are
authorized by law to do so or proclaim other than for swearing. According to the Act a
‘document’ shall comprise of any written subject, expressed or depicted upon any material in the
mode of letter, numbers or marks or other modes that is planned to be utilized to record that
subject. An ‘immovable property’ means any land, profits that obtained from the land and the
things that are appended to the earth or enduringly fastened to any object that are appended to the
earth. A ‘movable property’ means the property of all kind but not including immovable
property. The Act further defines a ‘person’ as a company or organization or group of
individuals, whether such body is incorporated or not.

The meaning of ‘regulation’ is explained by this act and formulated by the President according to
Article 240 and Article 243 of the Constitution and shall comprise of regulations made under the
Government of India Act, 1870 or Government of India Act, 1915 or Government of India Act,
1935 by the Central Government. The ‘rule’ shall mean rule made in exercise of the authority of
any legislation and the regulation issued as a rule framed under the legislation.

The process by which the meaning of an ambiguous provision of a statute, written document, or
oral agreement is determined. A judge usually makes a construction of an unclear term in a
document at issue in a case that involves a dispute as to its legal significance.

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RULES OF INTERPRETATION:

Rule of Literal Interpretation

In construing Statutes the cardinal rule is to construe its provisions literally and grammatically
giving the words their ordinary and natural meaning. This rule is also known as the Plain
meaning rule. The first and foremost step in the course of interpretation is to examine the
language and the literal meaning of the statute. The words in an enactment have their own

natural effect and the construction of an act depends on its wording. There should be no
additions or substitution of words in the construction of statutes and in its interpretation. The
primary rule is to interpret words as they are. It should be taken into note that the rule can be
applied only when the meanings of the words are clear i.e. words should be simple so that the
language is plain and only one meaning can be derived out of the statute.