THE GENERAL
CLAUSES ACT, 1897
THE GENERAL CLAUSES ACT, 1897
Preliminary General General Rules of Powers &
[Section 1] Definitions Construction Functionaries
[Sections 3 to 4A] [Sections 5 to 13] [Sections 14
to 19]
Provisions as to orders, rules
Miscellaneous
etc. made under enactments
[Sections 25 to 30]
[Sections 20 to 24]
Why we study General Clauses Act?
The General Clauses Act, 1897 (Act) was enacted on 11th March, 1897
to consolidate and extend the General Clauses Act, 1868 and 1887.
The General Clauses Act, 1897 contains ‘definitions’ of certain terms
and general principles of interpretation.
The general definitions provided are applicable to all Central Acts and
Regulations in the absence of definition of a particular word in any
central act or regulation, unless there is anything conflicting in the
subject or context.
OBJECT, PURPOSE AND IMPORTANCE OFTHE
GENERAL CLAUSES ACT
The objects of the Act are several, namely:
(1) to shorten the language of Central Acts;
(2) to provide, as far as possible, for uniformity of expression in Central
Acts, by giving definitions of a series of terms in common use;
(3) To state explicitly certain convenient rules for the construction and
interpretation of central acts;
(4) To guard against slips and oversights by importing into every Act
certain common form clauses, which otherwise ought to be inserted in
every central act.
APPLICATION OF THE GENERAL CLAUSES ACT
The Act does not define any “territorial extent” clause. Its
application is primarily with reference to all Central legislation and
also to rules and regulations made under a Central Act. It is in a sense
a part of every Central Acts or Regulations.
If a Central Act is extended to any territory, the General Clauses
Act would also deem to be applicable in that territory and would apply
in the construction of that Central Act.
The Central Acts to which this Act apply are: —
(a) Acts of the Indian Parliament (Central Act) along with the rules and
regulations made under the Central Act;
(b) Acts of the Dominion Legislature passed between the 15th August,
1947 and the 26th January, 1950;
(c) Acts passed before the commencement of the Constitution by the
Governor-General in Council or the Governor-General acting in a
legislative capacity.
The Act does not define any “territorial extent” clause.
“General Clauses Act” is not less appropriate than the title
“Interpretation Act”. The Supreme Court had observed in the case
of Chief Inspector of Mines vs. K. C. Thapar “Whatever the
General Clauses Act says, whether as regards the meanings of words
or as regards legal principles, has to be read into every Act to which
it applies.
It may also be noted that the Act also serves as a model for State
General Clauses Act. It is evident that the State General Clauses
Acts should conform to the General Clauses Act of 1897, for,
otherwise, divergent rules of construction and interpretation would
apply and. as a result, great confusion might ensue.
SOME BASIC UNDERSTANDING OF LEGISLATION
“Preamble”: Every Act has a preamble which expresses the scope,
object and purpose of the Act. It is the main source for understanding
the intention of lawmaker behind the Act. Whenever there is
ambiguity in understanding any provision of Act, Preamble is accepted
as an aid to construction of the Act.
Example: Preamble of the Negotiable Instruments Act, 1881 states -
“An Act to define and amend the law relating to Promissory Notes,
Bills of Exchange and Cheque.”
Example: Preamble of the Companies Act, 2013 states – “An Act to
consolidate and amend the law relating to companies.”
PRELIMINARY [SECTION 1]
“Short title” [Section 1(1)]: This Act may be called the General
Clauses Act, 1897.
GENERAL RULES OF CONSTRUCTION [SECTION 5 TO
SECTION 13]
“Coming into operation of enactment” [Section 5]: Where any
Central Act has not specifically mentioned a particular date to come
into force, it shall be implemented on the day on which it receives
the assent of the Governor General in case of a Central Acts made
before the commencement of the Indian Constitution and/or, of the
President in case of an Act of Parliament.
Example: The Companies Act, 2013 received assent of President of
India on 29th August, 2013 and was notified in Official Gazette on
30th August, 2013 with the enforcement of section 1 of the Act.
Accordingly, the Companies Act, 2013 came into enforcement on the
date of its publication in the Official Gazette.
Referring to the provisions of the General Clauses Act, 1897, find
out the day/ date on which the following Act/Regulation comes into
force. Give reasons also,
1. An Act of Parliament which has not specifically mentioned a
particular date.
2. The Securities and Exchange Board of India (Issue of Capital and
Disclosure Requirements) (Fifth Amendment) Regulations, 2015 was
issued by SEBI vide Notification dated 14th August, 2015 with effect
from 1st January, 2016.
Answer
1. According to section 5 of the General Clauses Act, 1897, where any
Central Act has not specifically mentioned a particular date to come
into force, it shall be implemented on the day on which it receives the
assent of the President in case of an Act of Parliament
2. If any specific date of enforcement is prescribed in the Official
Gazette, the Act shall come into enforcement from such date.
Thus, in the given question, the SEBI (Issue of Capital and Disclosure
Requirements) (Fifth Amendment) Regulations, 2015 shall come into
enforcement on 1st January, 2016 rather than the date of its
notification in the gazette.
“Effect of Repeal” [Section 6]: Where any Central legislation or any
regulation made after the commencement of this Act repeals any Act
made or yet to be made, unless another purpose exists, the repeal
shall not:
Revive anything not enforced or prevailed during the period at
which repeal is effected or;
It shall not effect anything duly done or suffered under the law so
repealed.
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 inquiry, litigation or remedy with regard to such claim,
privilege, debt or responsibility or any inquiry, litigation or remedy may
be initiated, continued or insisted.
In State of Uttar Pradesh v. Hirendra Pal Singh, (2011), 5 SCC 305,
SC held that whenever an Act is repealed, it must be considered as if
it had never existed. Object of repeal is to obliterate the Act from
books of law , except for certain purposes as provided under Section
6 of the Act.
In Kolhapur Canesugar Works Ltd. V, Union of India, AIR 2000, SC
811, Supreme Court held that Section 6 only applies to repeal and not
to omissions and applies when the repeal is of a Central Act or
Regulation and not of a Rule.
In Navrangpura Gam Dharmada Milkat Trust v. Ramtuji Ramaji, AIR
1994 Guj 75: ‘Repeal’ of provision is in distinction from ‘deletion’ of
provision. ‘Repeal’ ordinarily brings about complete obliteration of the
provision as if it never existed, while ‘deletion’ ordinarily takes
effect from the date of law affecting the said deletion, never to
effect total effecting or wiping out of the provision as if it never
existed.
‘Repeal’ of provision is different from ‘deletion’ of provision.
Explain as per the General Clauses Act, 1897.
Answer
In Navrangpura Gam Dharmada Milkat Trust Vs. Rmtuji Ramaji, AIR
1994 Guj 75 case, it was decided that ‘Repeal’ of provision is in
distinction from ‘deletion’ of provision. ‘Repeal’ ordinarily brings about
complete obliteration (abolition) of the provision as if it never
existed, thereby affecting all incoherent rights and all causes of
action related to the ‘repealed’ provision while ‘deletion’ ordinarily
takes effect from the date of legislature affecting the said deletion,
never to effect total effecting or wiping out of the provision as if it
never existed
Revival of repealed enactments” [Section 7]- (1) In any Central Act
or Regulation made after the commencement of this Act, it shall
be necessary, for the purpose of reviving, either wholly or partially,
any enactment wholly or partially repealed, expressed to state that
purpose.
“Construction of references to repealed enactments” [Section 8]-
(1) Where this Act or Central Act or Regulation, repeals and re-enacts,
with or without modification, any provision of a former enactment,
then references in any other enactment t to the provision so repealed
shall, unless a different intention appears, be construed as references
to the provision so re-enacted.
“Commencement and termination of time” [Section 9]: In any
legislation or regulation, it shall be sufficient, for the purpose of
excluding the first in a series of days or any other period of time to
use the word “from” and for the purpose of including the last in a
series of days or any other period of time, to use the word “to”.
Example: A company declares dividend for its shareholder in its
Annual General Meeting held on 30/09/2016. Under the provisions of
the Companies Act, 2013, company is required to pay declared
dividend within 30 days from the date of declaration i.e. from
01/10/2016 to 30/10/2016. In this series of 30 days, 30/09/2016 will
be excluded and last 30th day i.e. 30/10/2016 will be included.
The Companies Act, 2013 provides that the amount of dividend
remained unpaid/unclaimed on expiry of 30 days from the date
of declaration of dividend shall be transferred to unpaid dividend
account within 7 days from the date of expiry of such period
of 30 days. If the expiry date of such 30 days is 30.10.2019,
decide the last date on or before which the unpaid/unclaimed
dividend amount shall be required to be transferred to a separate
bank account in the light of the relevant provisions of the General
Clauses Act, 1897?
Answer
Section 9 of the General Clauses Act, 1897 provides that, for
computation of time, in any legislation or regulation, it shall be
sufficient, for the purpose of excluding the first in a series of days
or any other period of time to use the word “from” and for the
purpose of including the last in a series of days or any other period
of time, to use the word “to”.
As per the facts of the question the company shall transfer the
unpaid/unclaimed dividend to unpaid dividend account within the
period of 7 days. 30th October 2019 will be excluded and 6th
November 2019 shall be included, i.e. 31st October, 2019 to 6th
November, 2019 (both days inclusive).
“Computation of time” [Section 10]: Where by any legislation or
regulation, any act or proceeding is directed or allowed to be done
or taken in any court or office on a certain day or within a prescribed
period then, if the Court or office is closed on that day or last day
of the prescribed period, the act or proceeding 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.
“Measurement of Distances” [Section 11]: In the measurement of
any distance, for the purposes of any Central Act or Regulation made
after the commencement of this Act, that distance shall, unless a
different intention appears, be measured in a straight line on a
horizontal plane.
“Duty to be taken pro rata in enactments” [Section 12]: Where,
any duty of customs or excise or in the nature thereof, is leviable
on any given quantity, by weight, measure or value of any goods or
merchandise, then a like duty is leviable according to the same rate
on any greater or less quantity.
“Gender and number” [Section 13]: In all legislations and
regulations, unless there is anything repugnant in the subject or
context-
(1) Words importing the masculine gender shall be taken to include
females, and
(2) Words in singular shall include the plural and vice versa.
As per the provisions of the Companies Act, 2013, a whole time Key
Managerial Personnel (KMP) shall not hold office in more than one
company except its subsidiary company at the same time. Referring
to the Section 13 of the General Clauses Act, 1897, examine whether
a whole time KMP can be appointed in more than one subsidiary
company?
Answer
Section 203(3) of the Companies Act, 2013 provides that whole time
key managerial personnel shall not hold office in more than one
company except in its subsidiary company at the same time. With
respect to the issue that whether a whole time KMP of holding
company be appointed in more than one subsidiary companies or can
be appointed in only one subsidiary company.
It can be noted that Section 13 of General Clauses Act, 1897
provides that the word ‘singular’ shall include the ‘plural’, unless there
is anything repugnant to the subject or the context. Thus, a whole
time key managerial personnel may hold office in more than one
subsidiary company as per the present law.
POWER AND FUNCTIONARIES [SECTION 14TO SECTION 19]
“Power conferred to be exercisable from time to time” [Section
14]: (1) Where, by any Central Act or Regulation,any power is
conferred, then unless a different intention appears that power may
be exercised from time to time as occasion requires.
“Power to appoint to include power to appoint ex-officio” [Section
15]: Where by any legislation or regulation, a power to appoint any
person to fill any office or execute any function is conferred, then
unless it is otherwise expressly provided, any such appointment, may
be made either by name or by virtue of office.
“Power to appoint to include power to suspend or dismiss” [Section
16]: The authority having for the time being power to make the
appointment shall also have power to suspend or dismiss any person
appointed.
“Substitution of functionaries” [Section 17]: In order to apply law
to any person or no of persons, mention of official title of that person
is sufficient, who is presently executing the function or by whom the
functions are commonly executed.
“Successors” [Section 18]: In any Central Act or Regulation, it shall
be sufficient, for the purpose of indicating the relation of a law to the
successors of any functionaries or of corporations having perpetual
succession, to express its relation to the functionaries or
corporations.
“Official Chiefs and subordinates” [Section 19]: A law relative to
the chief or superior of an office shall apply to the deputies or
subordinates lawfully performing the duties of that office in the
place of their superior, to prescribe the duty of the superior.
PROVISION AS TO ORDERS, RULES ETC. MADE UNDER
ENACTMENTS [SECTION 20 TO SECTION 24]
“Construction of orders, etc., issued under enactments” [Section
20]:
Any Expression used in notifications, order, scheme, rule, bylaws shall
have same meaning as in Act or regulations conferring power
“Power to issue, to include power to add to, amend, vary or rescind
notifications, orders, rules or bye-laws” [Section 21]: If any
power is conferred to issue any notifications, orders, rules or bye laws
then such power shall include power to add, to amend, vary or rescind
any notifications, orders, rules or bye laws so issued
“Making of rules or bye-laws and issuing of orders between passing
and commencement of enactment” [Section 22]:
Date of any rule and regulations, shall be the date on which the
specific order with respect to that rule, regulations is issued and not
on the date of enactment of that law.
“Provisions applicable to making of rules or bye-laws after previous
publications” [Section 23]: Where, by any Central Act or Regulation,
a power to make rules or bye-laws is expressed to be given subject to
the condition of the rules or bye-laws being made after previous
publication, then the following provisions shall apply, namely:-
(1) The authority having power to make the rules or bye-laws shall,
before making them, publish a draft of such proposed rules or bye-
laws.
(2) The publication shall be made in such manner as that authority deems
to be sufficient, in such manner as the Government concerned
prescribes;
(3) There shall be published with the draft a notice specifying a date on
or after which the draft will be taken into consideration;
(4) The authority having power to make the rules or bye-laws, and, where
the rules or bye-laws are to be made with the sanction, approval or
concurrence of another authority, that authority also shall consider
any objection or suggestion which may be received by such another
authority within the time as prescribed.
(5) The publication in the Official Gazette of a rule or bye-law
purporting to have been made in exercise of a power to make rules or
bye-laws after previous publication shall be conclusive proof that the
rule or bye-laws has been duly made.
Section 23(5) raises a conclusive presumption that after the
publication of the rules in the Official Gazette, it is to be inferred
that the procedure for making the rules had been followed. Any
irregularities in the publication of the draft cannot therefore be
questioned.
“Continuation of orders etc., issued under enactments repealed and
re- enacted” [Section 24]:
The order/scheme/bye-laws/provisions of repealed act shall continue
to apply unless its superseded by new act.
The order/scheme/bye-laws/provisions of repealed act shall continue
to apply so far as they are not consistent with the new act.
MISCELLANEOUS [SECTION 25 TO SECTION 30]
“Recovery of fines” [Section 25]: Section 63 to 70 of the Indian
Penal Code and the provisions of the Code of Criminal shall apply to all
fines imposed under any Act, Regulation, rule or bye-laws, unless the
Act, Regulation, rule or bye-law contains an express provision to the
contrary.
“Provision as to offence punishable under two or more enactments”
[Section 26]: 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 or any of those enactments,
but shall not be punished twice for the same offence.
Article 20(2) of the Constitution states that no person shall be
prosecuted and punished for the same offence more than once.
Provisions of Section 26 and Article 20(2) of the Constitution apply
only when the two offences which form the subject of prosecution is
the same, i.e., the ingredients which constitute the two offences are
the same. If the offences under the two enactments are distinct and
not identical, none of these provisions will apply.
“Meaning of Service by post” [Section 27]: Where any legislation
or regulation requires any document to be served by post, then unless
a different intention appears, the service shall be deemed to be
effected by:
(i) Properly addressing
(ii) Pre-paying, and
(iii) Posting by registered post.
A letter containing the document to have been effected at the time
at which the letter would be delivered in the ordinary course of post.
In United Commercial Bank v. Bhim Sain Makhija, AIR 1994 Del 181:
A notice when required under the statutory rules to be sent by
‘registered post acknowledgement due’ is instead sent by ‘registered
post’ only, the protection of presumption regarding serving of notice
under ‘registered post’ under this section of the Act neither tenable
not based upon sound exposition of law.
What is the meaning of service by post as per provisions of the General
Clauses Act, 1897?
A notice when required under the Statutory rules to be sent by
“registered post acknowledgment due” is instead sent by “registered
post” only. Whether the protection of presumption regarding serving
of notice by “registered post” under the General Clauses Act is
tenable? Referring to the provisions of the General Clauses Act,
1897, examine the validity of such notice in this case.
Answer
As per the provisions of Section 27 of the General Clauses Act, 1897,
where any legislation or regulation requires any document to be
served by post, then unless a different intention appears, the service
shall be deemed to be effected by:
(i) Properly addressing,
(ii) Pre-paying, and
(iii) Posting by registered post.
A letter containing the document to have been effected at the time
at which the letter would be delivered in the ordinary course of post.
Therefore, in view of the above provision, since the statutory rules
itself provides about the service of notice that a notice when
required under said statutory rules to be sent by ‘registered post
acknowledgement due’, then, if notice was sent by ‘registered post’
only it will not be the compliance of said rules. However, if such
provision was not provided by such statutory rules, then service of
notice if by registered post only shall be deemed to be effected.
Furthermore, in similar case of In United Commercial Bank v. Bhim
Sain Makhija, AIR 1994 Del 181, a notice when required under the
statutory rules to be sent by ‘registered post acknowledgement due’
is instead sent by ‘registered post’ only, the protection of
presumption regarding serving of notice under ‘registered post’ under
this section of the Act is neither tenable nor based upon sound
exposition of law.
“Citation of enactments” [Section 3(28)]: (1) In any Central Act
or Regulation, and in any rule, bye law, instrument or document, made
under, any enactment may be cited by reference to the title or
short title (if any) conferred thereon or by reference to the number
and years thereof, and any provision in an enactment may be cited by
reference to the section or sub-section of the enactment in which
the provision is contained.
“Saving for previous enactments, rules and bye laws” [Section 29]:
The provisions of this Act respecting the construction of Acts,
Regulations, rules or bye-laws made after commencement of this Act
shall not affect the construction of any Act, Regulation, rule or bye-
law is continued or amended by an Act, Regulation, rule or bye-law
made after the commencement of this Act.
“Application of Act to Ordinances” [Section 30]: In this Act the
expression Central Act, wherever it occurs, except in Section 5 and
the word ‘Act’ in clauses (9), (13), (25), (40), (43), (53) and (54) of
section 3 and in section 25 shall be deemed to include Ordinance
made and promulgated by the Governor General under section 23 of
the Indian Councils Act, 1861 or section 72 of the Government of
India Act, 1915, or section 42 of the Government of India Act,
1935 and an Ordinance promulgated by the President under Article
123 of the Constitution.
DEFINITIONS [SECTION 3]
Three sections of the General Clauses Act, i.e., section 3 (Definitions), 4 (application of
foregoing definitions to previous enactment) and 4A (Applicationof certain definitions to
Indian laws), contain general definitions.
Section 3 reads as – In this Act, and in all Central Acts and Regulations made after the
commencement of this Act, unless there is anything repugnant in the subject or context.
1. “Act” [Section 3(2)]: ‘Act’, used with reference to an offence or a civil wrong, shall include
a series of acts, and words which refer to acts done extend also to illegal omissions;
2. “Affidavit” [Section 3(3)]: ‘Affidavit’ shall include affirmation and declaration in the case of
persons by law allowed to affirm or declare instead of swearing.
There are two important points derived from the above definition:
1. Affirmation and declaration,
2. In case of persons allowed affirming or declaring instead of swearing.
Affidavit is a written statement confirmed by oath or affirmation for use as evidence in Court or
before any authority
3. “Central Act” [Section 3(7)]: ‘Central Act’ shall mean an Act of Parliament, and shall include-
(a) An Act of the Dominion Legislature or of the Indian Legislature passed before the
commencement of the Constitution*, and
(b) An Act made before such commencement by the Governor General in Council or the
Governor General, acting in a legislative capacity;
*The date of the commencement of the Constitution is 26th January, 1950.
1. “Central Government” [Section 3(8)]: ‘Central Government’ shall-
In relation to anything done before the commencement of theConstitution, mean the
Governor General in Council, as the case may be; and shall include,-
(i) In relation to functions entrusted under sub-section (1) of the section 124 of the Government
of India Act, 1935, to the Government of a Province, the Principal Government acting within
the scope of the authority given to it under that sub- section; and
(ii) In relation to the administration of a Chief Commissioner’s Province, the Chief Commissioner
acting within the scope of the authority given to him under sub-section (3) of section 94 of the
said Act; and
In relation to anything done or to be done after the commencement of the constitution
of the Constitution, mean the President; and shall include;-
i. In relation, to the Government of a state, the StateGovernment acting within the scope of the
authority given to it under that clause;
ii. In relation to the administration of a Part C State before the commencement of the
Constitution (Seventh Amendment) Act, 1956*, the Chief Commissioner or the Lieutenant
Governor or the Government of a neighboring State or other authority acting within the scope
of the authority given to him or it under article 239 or article 243 of the Constitution, as the
case may be; and
iii. In relation to the administration of a Union territory, the administrator thereof acting within
the scope of the authority given to him under article 239 of the Constitution;
2. “Commencement” [Section 3(13)]: ‘Commencement’ used with reference to an Act or
Regulation, shall mean the day on which the Act or Regulation comes into force;
3. “Document” [Section 3(18)]: ‘Document’ shall include any matter written, expressed or
described upon any substance by means of letters, figures or marks or by more than one
of those means which is intended to be used orwhich may be used, for the purpose or
recording that matter
4. “Enactment” [Section 2(19)]: ‘Enactment’ shall include a Regulation (as hereinafter defined)
and any Regulation of Bengal, Madras or Bombay Code, and shall also include any provision
contained in any Act or in any such Regulation as aforesaid;
5. “Financial Year” [Section 3(21)]: Financial year shall mean the year commencing on the first
day of April.
The term Year has been defined under Section 3(66) as a year reckoned according to the British
calendar. Thus, as per General Clauses Act, Year means calendar year which starts from
January to December.
6. “Good Faith” [Section 3(22)]: A thing shall be deemed to be done in “good faith” where
it is in fact done honestly, whether it is done negligentlyor not;
In Maung Aung Pu Vs. Maung Si Maung, it was pointed out that the expression “good faith”
is not defined in the Indian Contract Act, 1872 andthe definition given here in the General
Clauses Act, 1897 does not expressly apply the term on the Indian Contract Act.
The definition of good faith as is generally understood in the civil law and which may be taken
as a practical guide in understanding the expression in the contract Act is that nothing is said to
be done in good faith which is done without due care and attention as is expected with a man
of ordinary prudence. An honest purchase made carelessly without making proper enquiries
cannot be saidto have been made in good faith so as to convey good title.
7. “Government” [Section 3(23)]: ‘Government’ or ‘the Government’ shall include both the Central
Government and State Government.
8. “Government Securities” [Section 3(24)]: ‘Government securities’ shall mean securities of
the Central Government or of any State Government, but in any Act or Regulation made
before the commencement of the Constitution shall not include securities of the Government
of any Part Bstate.
By virtue of section 4A, this definition applies to all Indian laws.
9. “Immovable Property” [Section 3(26)]: ‘Immovable Property’ shall include:
i) Land,
ii) Benefits to arise out of land, and
iii) Things attached to the earth, or
iv) Permanently fastened to anything attached to the [Link] is an inclusive definition.
Example : In Shantabai v. State of Bombay, the Supreme Court pointedout that trees
must be regarded as immovable property because they are attached to or rooted in the
earth.
Right of way to access from one place to another, may come within the definition of Immovable
property whereas to right to drain of water is not immovable property. Any machinery fixed
to the soil, standing crops can be held as immovable property according to the General
ClausesAct, 1897.
10. “Imprisonment” [Section 3(27)]: ‘Imprisonment’ shall mean imprisonment of either
description as defined in the Indian Penal Code;
By section 53 of the Indian Penal Code, the punishment to which offendersare liable under
that Code are imprisonment which is of two descriptions, namely, rigorous, that is with hard
labor and simple. So, when an Act provides that an offence is punishable with imprisonment,
the Court may, in its discretion, make the imprisonment rigorous or simple.
11. “Indian law” [Section 3(29)] : ‘Indian law’ shall mean any Act, Ordinance, Regulation, rule,
order, bye law or other instrument which before the commencement of the Constitution,
had the force of law in any Province of India or part thereof or thereafter has the force of
law in any Part A or PartC State or part thereof, but does not include any Act of Parliament
of theUnited Kingdom or any Order in Council, rule or other instrument made under such
Act;
12. “Month” [Section 3(35)]: ‘Month’ shall mean a month reckoned accordingto the British
calendar;
13. “Movable Property” [Section 3(36)]: ‘Movable Property’ shall mean property of every
description, except immovable property.
Thus, any property which is not immovable property is movable property. Debts, share,
electricity are moveable property.
14. “Oath” [Section 3(37)]: ‘Oath’ shall include affirmation and declaration in the case of
persons by law allowed to affirm or declare instead of swearing.
15. “Offence” [Section 3(38)]: ‘Offence’ shall mean any act or omission made punishable by any
law for the time being in force.
16. “Official Gazette” [Section 3(39)]: ‘Official Gazette’ or ‘Gazette’ shall mean:
(i) The Gazette of India, or
(ii) The Official Gazette of a state.
17. “Person” [Section 3(42)]: “Person” shall include:
(i) any company, or
(ii) association, or
(iii) body of individuals, whether incorporated or not
18. “Registered” [Section 3(49)]: ‘Registered’ used with reference to a document, shall mean
registered in India under the law for the time being force for the registration of documents.
19. “Rule” [Section 3(51)]: ‘Rule’ shall mean a rule made in exercise of a power conferred by any
enactment, and shall include a Regulation made as a rule under any enactment;
20. “Schedule” [Section 3(52)]: ‘Schedule’ shall mean a schedule to the Act or Regulation in
which the word occurs;
21. “Section” [Section 3(54)]: ‘Section’ shall mean a section of the Act or Regulation in which the
word occurs;
22. “Sub-section” [Section 3(61)]: ‘Sub-section’ shall mean a sub-section of the section in
which the word occurs;
23. “Swear” [Section 3(62)]: “Swear”, with its grammatical variations and cognate expressions,
shall include affirming and declaring in the case of persons by law allowed to affirm or declare
instead of swearing.
Note: The terms “Affidavit”, “Oath” and “Swear” have the same definitions inthe Act.
24. “Writing” [Section 3(65)]: Expressions referring to ‘writing’ shall be construed as including
references to printing, lithography, photography and other modes of representing or
reproducing words in a 2visible forms; and
25. “Year” [Section 3(66)]: ‘Year’ shall mean a year reckoned according to the British calendar.