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- 04Repeal of statute does not revive earlier repealed laws (Sec 6).
- 05Effect of repeal: rights and liabilities accrued under repealed law continue.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