Making of rules or bye-laws and issuing of orders between passing and commencement of enactment
Section 22 of the General Clauses Act, 1897 deals with making of rules or bye-laws and issuing of orders between passing and commencement of enactment. Where, by any [Central Act] or Regulation which is not to come into force immediately, on the passing thereof, a power is conferred to make rules or bye-laws, or to issue orders with respect to the application of the Act or Regulation, or with respect to the establishment of any Court or office or t The Act came into force on 11 Mar 1897.
Where, by any 1[Central Act] or Regulation which is not to come into force immediately, on the passing thereof, a power is conferred to make rules or bye-laws, or to issue orders with respect to the application of the Act or Regulation, or with respect to the establishment of any Court or office or the appointment of any Judge or officer thereunder, of with respect to the person by whom, or the time when, or the place where, or the manner in which, or the fees for which, anything is to be done under the Act or Regulation, then that power may be exercised at any time after the passing of the Act or Regulation; but rules, bye-laws or orders so made or issued shall not take effect till the commencement of the Act or Regulation.
Section 22, The General Clauses Act, 1897 (Act 10 of 1897).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Wipro LTD vs Assistant Collector of Customs
Court's Decision & Legal Precedent
When actual loading, unloading and handling charges associated with the delivery of imported goods at the place of importation are ascertainable and can be objectively verified, those actual charges must be used in determining the customs valuation of goods under Section 14 of the Customs Act, 1962. The rule-making authority under Section 156 of the Customs Act cannot prescribe a fixed percentage or fictitious charge as a substitute for actual ascertainable costs. Such substitution would be ultra vires the statutory power and violative of the constitutional guarantee of equality under Article 14 of the Constitution. The notional fixation of charges irrespective of actual determinable costs is arbitrary, lacking nexus with the statutory objective, and contrary to the principle embodied in GATT guidelines that customs valuation must be based on actual costs.
On this section: Cited as authority under which the Customs Valuation Rules were made, along with Section 156 of the Customs Act.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 22
What have the courts held on Section 22 of the General Clauses Act?
Wipro LTD vs Assistant Collector of Customs (16 Apr 2015) is the leading judgment on this section among those set out below: Cited as authority under which the Customs Valuation Rules were made, along with Section 156 of the Customs Act.
How do I find court cases under Section 22 of the General Clauses Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: General Clauses Act 22, section 22 General Clauses Act, section 22 of the General Clauses Act. People searching for it also type general clauses act 1897 section 22. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Wipro LTD vs Assistant Collector of Customs (16 Apr 2015).
When did Section 22 of the General Clauses Act come into force?
Section 22 of the General Clauses Act, cited as General Clauses Act 22, came into force on 11 Mar 1897, having been enacted on 11 Mar 1897. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Definitions2735 words
- 23. Provisions applicable to making of rules or bye-laws after previous publication243 words
- 24. Continuation of orders, etc., issued under enactments repealed and re-enacted178 words
- 6. Effect of repeal168 words
- 4. Application of foregoing definitions to previous enactments143 words
- 28. Citation of enactments143 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.