eCourtsIndia
IndiaCode Laws
Section3
The General Clauses Act, 1897

Definitions

In force From 11 Mar 1897 Act 10 of 1897 As on 14 Oct 2026

Act 10 of 1897 Ministry Law and Justice Enacted 11 Mar 1897 In force 11 Mar 1897 Cited by 23 provisions

Section 3 of the General Clauses Act, 1897 deals with definitions. 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) "abet", with its grammatical variations and cognate expressions, shall have the same meaning as in the Indian Penal Code (45 of 1860); The Act came into force on 11 Mar 1897.

1[3. Definitions.-- 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) "abet", with its grammatical variations and cognate expressions, shall have the same meaning as in the Indian Penal Code (45 of 1860);

(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;

(3) "affidavit" shall include affirmation and declaration in the case of persons by law allowed to affirm or declare instead of swearing;

(4) "barrister" shall mean a barrister of England or Ireland, or a member of the Faculty of Advocates in Scotland;

(5) "British India" shall mean, as respects the period before the commencement of Part III of the Government of India Act, 1935, all territories and places within His Majesty's dominions which were for the time being governed by His Majesty through the Governor General of India or through any Governor or Officer subordinate to the Governor General of India, and as respects any period after that date and before the date of the establishment of the Dominion of India means all territories for the time being comprised within the 'Governors Provinces and the Chief Commissioners' Provinces, except that a reference to British India in an Indian law passed or made before the commencement of Part III of the Government of India Act, 1935, shall not include a reference to Berar;

(6) "British possession" shall mean any part of Her Majesty's dominions exclusive of the United Kingdom, and where parts of those dominions are under both a Central and a Local Legislature, all parts under the Central Legislature shall, for the purposes of this definition, be deemed to be one British possession;

(7) "Central Act" shall means 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;

(8) "Central Government" shall--,

(a) in relation to anything done before the commencement of the Constitution, mean the Governor General or the Governor General in Council, as the case may be; and shall include,--

(i) in relation to functions entrusted under sub-section (1) of section 124 of the Government of India Act, 1935, to the Government of a Province, the Provincial Government acting within the scope of the authority given to it under that subsection; 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

(b) in relation to anything done or to be done after the commencement of the Constitution, mean the President; and shall include,--

(i) in relation to functions entrusted under clause (1) of article 258 of the Constitution, to the Government of a State, the State Government acting within the scope of the authority given to it under that clause; 2***

(ii) in relation to the administration of a Part C State 3[before the commencement of the Constitution (Seventh Amendment) Act, 1956], the Chief Commissioner or the Lieutenant Governor or the Government of a neighbouring 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; 3[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;]

(9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;

(10) "Chief Controlling Revenue Authority" or "Chief Revenue Authority" shall mean--

(a) in a State where there is a Board of Revenue, that Board;

(b) in a State where there is a Revenue Commissioner, that Commissioner;

(c) in Punjab, the Financial Commissioner; and

(d) elsewhere, such authority as, in relation to matters enumerated in List I in the Seventh Schedule to the Constitution, the Central Government, and in relation to other matters, the State Government, may by notification in the Official Gazette, appoint;

(11) "Collector" shall mean, in a Presidency-town, the Collector of Calcutta, Madras or Bombay, as the case may be, and elsewhere the chief officer-in-charge of the revenue-administration of a district;

(12) "Colony"--

(a) in any Central Act passed after the commencement of Part III of the Government of India Act, 1935, shall mean any part of His Majesty's dominions exclusive of the British Islands, the Dominions of India and Pakistan (and before the establishment of those Dominions, British India), any Dominions as defined in the Statute of Westminister, 1931, any Province or State forming part of any of the said Dominions, and British Burma; and

(b) in any Central Act passed before the commencement of Part III of the said Act, mean any part of His Majesty's dominions exclusive of the British Islands and of British India;

and in either case where parts of those dominions are under both a Central and Local Legislature, all parts under the Central Legislature shall, for the purposes of this definition, be deemed to be one colony.

(13) "Commencement" used with reference to an Act or Regulation, shall mean the day on which the Act or Regulation comes into force;

(14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;

(15) "Constitution" shall mean the Constitution of India;

(16) "Consular officer" shall include consul-general, consul, vice-consul, consular agent, proconsul and any person for the time being authorised to perform the duties of consul-general, consul, vice-consul or consular agent;

(17) "District Judge" shall mean the Judge of a principal Civil Court of original jurisdiction, but shall not include a High Court in the exercise of its ordinary or extraordinary original civil jurisdiction;

(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, or which may be used, for the purpose of recording that matter;

(19) "enactment" shall include a Regulation (as hereinafter defined) and any Regulation of the Bengal, Madras or Bombay Code, and shall also include any provision contained in any Act or in any such Regulation as aforesaid;

(20) "father", in the case of any one whose personal law permits adoption, shall include an adoptive father;

(21) "financial" year shall mean the year commencing on the first day of April;

(22) a thing shall be deemed to be done in "good faith" where it is in fact done honestly, whether it is done negligently or not;

(23) "Government" or "the Government" shall include both the Central Government and any State Government;

(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 B State;

(25) "High Court", used with reference to civil proceedings, shall mean the highest Civil Court of appeal (not including the Supreme Court) in the part of India in which the Act or Regulation containing the expression operates;

(26) "immovable property" shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;

(27) "imprisonment" shall mean imprisonment of either description as defined in the Indian Penal Code (45 of 1860);

(28) "India" shall mean,--

(a) as respects any period before the establishment of the Dominion of India, British India together with all territories of Indian Rulers then under the suzerainty of His Majesty, all territories under the suzerainty of such an Indian Ruler, and the tribal areas;

(b) as respects any period after the establishment of the Dominion of India and before the commencement of the Constitution, all territories for the time being included in that Dominion; and

(c) as respects any period after the commencement of the Constitution , all territories for the time being comprised in the territory of India;

(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 State or Part C State or Part thereof, but does not include any Act of Parliament of the United Kingdom or any Order in Council, rule or other instrument made under such Act;

(30) "Indian State" shall mean any territory which the Central Government recognised as such a State before the commencement of the Constitution, whether described as a State, an Estate, a Jagir or otherwise;

(31) "local authority" shall mean a municipal committee, district board, body of port Commissioners or other authority legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;

(32) "Magistrate" shall include every person exercising all or any of the powers of a Magistrate under the Code of Criminal Procedure for the time being in force;

(33) "master", used with reference to a ship, shall mean, any person (except a pilot or harbourmaster) having for the time being control or charge of the ship;

(34) "merged territories" shall mean the territories which by virtue of an order made under section 290A of the Government of India Act, 1935, were immediately before the commencement of the Constitution being administered as if they formed part of a Governor's Province or as if they were a Chief Commissioner's Province;

(35) "month" shall mean a month reckoned according to the British calendar;

(36) "movable property" shall mean property of every description, except immovable property;

(37) "oath" shall include affirmation and declaration in the case of persons by law allowed to affirm or declare instead of swearing;

(38) "offence" shall mean any act or omission made punishable by any law for the time being in force;

(39) "official Gazette" or "Gazette" shall mean the Gazette of India or the Official Gazette of a State;

(40) "Part" shall mean a part of the Act or Regulation in which the word occurs;

(41) "Part A State" shall mean a State for the time being specified in Part A of the First Schedule to the Constitution, 4[as in force before the Constitution (Seventh Amendment) Act, 1956], "Part B State" shall mean a State for the time being specified in Part B of that Schedule and "Part C" State shall mean a State for the time being specified in Part C of that Schedule or a territory for the time being administered by the President under the provisions of article 243 of the Constitution;

(42) "person" shall include any company or association or body of individuals, whether incorporated or not;

(43) "Political Agent" shall mean,--

(a) in relation to any territory outside India, the Principal Officer, by whatever name called, representing the Central Government in such territory; and

(b) in relation to any territory within India to which the Act or Regulation containing the expression does not extend, any officer appointed by the Central Government to exercise all or any of the powers of a Political Agent under that Act or Regulation;

(44) "Presidency-town" shall mean the local limits for the time being of the ordinary original civil jurisdiction of the High Court of Judicature at Calcutta, Madras or Bombay, as the case may be;

(45) "Province" shall mean a Presidency, a Governor's Province, a Lieutenant Governors Province or a Chief Commissioner's Province;

(46) "Provincial Act" shall mean an Act made by the Governor in Council, Lieutenant Governor in Council or Chief Commissioner in Council of a Province under any of the Indian Councils Acts or the Government of India Act, 1915, or an Act made by the Local Legislature or the Governor of a Province under the Government of India Act, or an Act made by the Provincial Legislature or Governor of a Province or the Coorg Legislative Council under the Government of India Act, 1935;

(47) "Provincial Government" shall mean, as respects anything done before the commencement of the Constitution, the authority or person authorised at the relevant date to administer executive Government in the Province in question;

(48) "public nuisance" shall mean a public nuisance as defined in the Indian Penal Code (45 of 1860);

(49) " registered", used with reference to a document, shall mean registered in 5 [India] under the law for the time being in force for the registration of documents;

(50) "Regulation" shall mean a Regulation made by the President 6[under article 240 of the Constitution and shall include a Regulation made by the President under article 243 ]thereof and a Regulation made by the Central Government under the Government of India Act, 1870, or the Government of India Act, 1915, or the Government of India Act, 1935;

(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;

(52) "schedule" shall mean a schedule to the Act or Regulation in which the word occurs;

(53) "Scheduled District" shall mean a "Scheduled District" as defined in the Scheduled Districts Act, 1874;

(54) "section" shall mean a section of the Act or Regulation in which the word occurs;

(55) "ship" shall include every description of vessel used in navigation not exclusively propelled by oars;

(56) "sign", with its grammatical variations and cognate expressions, shall, with reference to a person who is unable to write his name, include 'mark", with its grammatical variations and cognate expressions;

(57) "son", in the case of any one whose personal law permits adoption, shall include an adopted son;

7[(58) "State"--

(a) as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and

(b) as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;]

(59) "State Act" shall mean an Act passed by the Legislature of a State established or continued by the Constitution;

(60) "State Government",

(a) as respects anything done before the commencement of the Constitution, shall mean, in a Part A State, the Provincial Government of the corresponding Province, in a Part B State, the authority or person authorised at the relevant date to exercise executive government in the corresponding Acceding State, and in a Part C State, the Central Government; 8***

(b) as respects anything done 9[after the commencement of the Constitution and before the commencement of the Constitution (Seventh Amendment) Act, 1956], shall mean, in a Part A State, the Governor, in a Part B State, the Rajpramukh, and in a Part C State, the Central Government;

10[(c) as respects anything done or to be done after the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean, in a State, the Governor, and in a Union territory, the Central Government;

and shall, in relation to functions entrusted under article 258A of the Constitution to the Government of India, include the Central Government acting within the scope of the authority given to it under that article;]

(61) "sub-section" shall mean a sub-section of the section in which the word occurs;

(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;

10[(62A) "Union territory" shall mean any Union territory specified in the First Schedule to the Constitution and shall include any other territory comprised within the territory of India but not specified in that Schedule;]

(63) "vessel" shall include any ship or boat or any other description of vessel used in navigation;

(64) "will" shall include a codicil and every writing making a voluntary posthumous disposition of property;

(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 visible form; and

(66) "year" shall mean a year reckoned according to the British calendar.]

Section 3, The General Clauses Act, 1897 (Act 10 of 1897).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 23

  1. Assam State Legislature Members (Removal of Disqualifications) (Amendment) Act s. 48
  2. Bharatiya Nyaya Sanhita, 2023 (Draft stage of translated version) s. 2
  3. Bharatiya Sakshya Adhiniyam, 2023 (Draft stage of the translated version) s. 88
  4. Bharatiya Nyaya Sanhita s. 2 Definitions
  5. Bharatiya Sakshya Adhiniyam s. 88 Presumption as to certified copies of foreign judicial records
  6. s. 4 Application of foregoing definitions to previous enactments
  7. s. 30 Application of Act to Ordinances
  8. Himachal Pradesh Public Premises and Land (Eviction and Rent Recovery Act s. 3
  9. Inland Vessels Act s. 58 Receivers of wreck
  10. Meghalaya Interpretation and General Clauses Act No. 7 of 1972 s. 3 Definitions
  11. Nagaland Interpretation and General Clauses Act 1978 s. 3
  12. Punjab Public Premises and land (Eviction and rent recovery) Act s. 2

and 11 more

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.

  1. Indu Prakash Singh vs Rajiv Mehrishi

    Supreme Court of India 11 May 2023 Binding (SC) - Constitution Bench judgment Reportable

    Court's Decision & Legal Precedent

    The Delhi National Capital Territory possesses a sui generis status distinct from other Union Territories under Article 239AA. The Legislative Assembly of NCTD has legislative competence over all entries in List II and List III except those expressly excluded by Article 239AA(3)(a), and specifically has legislative and executive power over Services (Entry 41 of State List) because: (i) The definition of State in Section 3(58) of General Clauses Act 1897 applies to Part XIV of the Constitution; and (ii) The rule-making power under Article 309 proviso does not oust the legislative power of NCTD to make laws over services. The executive power of NCTD is co-extensive with its legislative power, and the Union retains executive power only over the three List II entries where NCTD lacks legislative competence.

    On this section: Definition of 'State'; Court applied this definition to interpret Part XIV of Constitution, holding that it applies to Union Territories, thereby extending applicability of State List entries to NCTD

    Read the full order on eCourts India

  2. Dr. Amita Lalit Gugale vs The State of Maharashtra

    Supreme Court of India 05 May 2021 Binding (Supreme Court Constitution Bench) Reportable

    Court's Decision & Legal Precedent

    The 50% ceiling on reservations under Articles 15(4) and 16(4) established in Indra Sawhney v. Union of India is the binding law under Article 141 of the Constitution and cannot be exceeded without extraordinary circumstances involving a community being 'out of the main stream of national life' (geographical and social test); adequate representation (not proportionate representation) is the constitutional requirement under Article 16(4); the Constitution (102nd Amendment) Act, 2018 introducing Article 342A empowers the President exclusively to identify socially and educationally backward classes through a 'Central List' applicable to all states and union territories for constitutional purposes, while states retain concurrent power to legislate on Articles 15(4) and 16(4) regarding identification and benefits for backward classes; Maharashtra's 12% and 13% reservation for Maratha community exceeds the 50% ceiling without extraordinary circumstances and violates Article 14, thereby rendering the statutory provisions ultra vires.

    On this section: Relevant to understanding meaning of 'President' in constitutional context under Article 367.

    Read the full order on eCourts India

  3. Commissioner of Central Excise and Customs Surat I vs Surat District Cricket Association through the Secretary

    Supreme Court of India 03 Oct 2019 Binding (Supreme Court Three Judge Bench) Reportable (2017) 5 SCC 356 (for reference order); (2019) ... SCC ... (for present judgment - not yet reported at time of extractio

    Court's Decision & Legal Precedent

    The doctrine of mutuality, based on the principle that members of a club are joint owners of club property and when a club acts as an agent of members in supplying goods or services to them, there is no transfer of property from one distinct person to another, continues to be applicable to both incorporated and unincorporated members' clubs even after the 46th Amendment to the Constitution inserting Article 366(29-A). Article 366(29-A)(e) applies only to unincorporated associations as distinct persons from their members, not to incorporated clubs which are bodies corporate. Article 366(29-A)(f) applies only to supply of food and drink in hotels and restaurants to overcome certain Supreme Court judgments, and does not apply to members' clubs. Therefore, supply of goods or services by members' clubs to their members is not a 'sale' under sales tax law or a 'service' by distinct persons under service tax law, and no sales tax or service tax is leviable on such supplies.

    On this section: Noted that the General Clauses Act widely defines 'person' to include incorporated and unincorporated bodies; the fact that Article 366(29-A)(e) uses only 'body of persons' instead of 'person' indicates intent to exclude incorporated entities.

    Read the full order on eCourts India

  4. Commissioner of Central Excise and Customs Surat I vs Surat District Cricket Association through Its Secretary

    Supreme Court of India 03 Oct 2019 Binding on all courts in India (Supreme Court decision on constitutional interpr Reportable State Of West Bengal & Ors. v. Calcutta Club Limited and connected matters (2019) (citation to be determined post-report

    Court's Decision & Legal Precedent

    The doctrine of mutuality continues to be applicable to both incorporated and unincorporated members' clubs even after the 46th Constitutional Amendment inserting Article 366(29-A) into the Constitution of India. When members are the real owners of a club's property and the club acts as their agent or trustee, no transfer of property occurs from one distinct person to another, and consequently no 'sale' within the meaning of sales tax law or 'service' within the meaning of service tax law can be said to take place. The expression 'unincorporated association or body of persons' in Article 366(29-A)(e) refers only to unincorporated associations and does not include incorporated entities such as companies or cooperative societies. Article 366(29-A)(f) applies only to supplies of food and drink in hotels and restaurants where a service element is involved and inseparable from the goods, not to supplies by members' clubs to their members. The Young Men's Indian Association judgment and other judgments applying the doctrine of mutuality to members' clubs continue to hold the field even after the 46th Amendment. Therefore, supplies of goods or services by incorporated members' clubs to their members are not subject to sales tax or service tax.

    On this section: Definition of 'person' includes incorporated and unincorporated entities. Contrast between use of 'person' in General Clauses and 'body of persons' in Article 366(29-A)(e) shows legislative intent to exclude incorporated entities from Article 366(29-A)(e).

    Read the full order on eCourts India

  5. Commissioner of Service Tax, Delhi-i vs Associated Chamber of Commerce and Industry of India through Its Director

    Supreme Court of India 03 Oct 2019 Binding - Supreme Court Judgment on Constitutional Law and Statutory Interpretat Reportable (2019) 10 SCC 1

    Court's Decision & Legal Precedent

    The doctrine of mutuality continues to be applicable to both incorporated and unincorporated members' clubs even after the 46th Amendment inserting Article 366(29-A) to the Constitution. Young Men's Indian Association and other judgments applying this doctrine continue to hold the field. Where members of a club are joint owners of club property and the club functions as agent of members in providing goods or services to members, there is no transfer of property or consideration flowing from one distinct person to another, and therefore no taxable sale or service. Article 366(29-A)(e) applies only to unincorporated associations or bodies of persons and does not apply to incorporated clubs. Article 366(29-A)(f) applies only to commercial supply of food and drink in hotels and restaurants, not to member supplies in clubs. Incorporated members' clubs registered under Section 25 of the Companies Act or as registered cooperative societies, where dividends are prohibited and profits are applied to the objects of the club, remain members' clubs to which the doctrine of mutuality applies, regardless of their corporate form.

    On this section: Analyzed contrast with 'body of persons' terminology in Article 366(29-A) to show legislature deliberately avoided broader definition

    Read the full order on eCourts India

  6. The Sub Registrar Amudalavalasa vs Dankuni Steels LTD

    Supreme Court of India 26 Apr 2023 Binding (Supreme Court) Reportable

    Court's Decision & Legal Precedent

    When a single sale deed purports to convey multiple distinct matters including land, building, and plant and machinery permanently embedded to earth, the entire transaction must be examined by reading the preamble, recitals, operative part and schedule together. If the underlying transaction (such as an auction sale) was for all assets as a composite lot, and the parties' conduct indicates intention to operate the unit as a going concern, then plant and machinery permanently embedded to earth constitutes immovable property subject to stamp duty under Section 5 of the Indian Stamp Act. The registering authorities have power under Section 27 (as amended) and Section 47A to verify the true value and nature of property transferred and to refer the matter to the Collector for determination of market value and proper stamp duty payable. The mere fact that the sale deed describes only land and buildings does not permit avoidance of stamp duty liability on plant and machinery that was actually transferred as part of the composite transaction.

    On this section: Definition of immovable property - includes land, benefits to arise out of land, and things attached to earth or permanently fastened to anything attached to earth

    Read the full order on eCourts India

  7. Pradeep Kumar vs Post Master General

    Supreme Court of India 07 Feb 2022 Binding (Supreme Court) Reportable (2022) SCC Online SC [Citation to be assigned upon official reporting]

    Court's Decision & Legal Precedent

    When a negotiable instrument (including Kisan Vikas Patras) is presented for encashment at a post office, the post office must verify that the person presenting the instrument is the 'holder' as defined under Section 8 of the Negotiable Instruments Act, 1881, by following the prescribed rules and procedures including verification of identity slip and obtaining written application from the actual holder. Payment made to a person in possession of the instrument but not entitled to receive payment in his name is not a valid discharge under Section 78 or Section 82(c) of the NI Act. Such payment constitutes negligence and violates the requirement of 'payment in due course' under Section 10 of the NI Act. The post office is vicariously liable for fraudulent acts of its employees committed during the course of employment, and such liability cannot be avoided by claiming that the employee acted in individual capacity or that the fraud was committed by a third party.

    On this section: Defines 'good faith' - mere good faith is not sufficient; the NI Act requires both good faith and without negligence

    Read the full order on eCourts India

  8. Union of India vs G. S. Chatha Rice Mills

    Supreme Court of India 23 Sep 2020 Binding (SC) Reportable (2020) 16 SCC 692 (Param Industries reference); Reportable

    Court's Decision & Legal Precedent

    A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.

    On this section: Defines 'Central Act' to mean an Act of Parliament; does not include delegated legislation or notifications

    Read the full order on eCourts India

  9. Union of India vs Devansh Overseas

    Supreme Court of India 23 Sep 2020 Binding (Supreme Court) Reportable Reportable

    Court's Decision & Legal Precedent

    A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.

    On this section: Defines 'Central Act' to mean an Act of Parliament; does not include delegated legislation or notifications

    Read the full order on eCourts India

  10. Commissioner of Central Excise and Customs Surat I vs Surat City Gym Khana through Its Manager

    Supreme Court of India 03 Oct 2019 Binding (Supreme Court) - Three Judge Bench Decision Reportable (2019) 10 SCC 808

    Court's Decision & Legal Precedent

    The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs after the 46th Amendment to the Constitution. Young Men's Indian Association (1970) 1 SCC 462 and judgments applying the doctrine of mutuality continue to hold good even after the 46th Amendment. Article 366(29-A)(e) by using the expression 'unincorporated association or body of persons' applies only to unincorporated clubs and does not extend to incorporated clubs or cooperative societies. Article 366(29-A)(f) applies only to supplies of food and drinks in hotels and restaurants and does not apply to members' clubs. Accordingly, incorporated members' clubs registered under the Companies Act, 1956 (including Section 25 companies) or as registered cooperative societies are not liable to sales tax or service tax on supplies made to their members, as the doctrine of mutuality operates to prevent any taxable transaction between the club and its members.

    On this section: Court noted the wide definition of 'person' in General Clauses Act but contrasted it with the narrow term 'body of persons' used in Article 366(29-A)(e) and statutory provisions, interpreting narrower term as excluding corporate entities

    Read the full order on eCourts India

  11. Krishnamoorthy vs Sivakumar

    Supreme Court of India 21 Jan 2015 Binding (SC) Reportable (2015) 1 SCC 1

    Court's Decision & Legal Precedent

    Non-disclosure of pending criminal cases involving heinous or serious offences, corruption, or moral turpitude by a candidate in the affidavit filed with nomination papers constitutes undue influence and corrupt practice under Section 123(2) of the Representation of People's Act, 1951, as it directly interferes with the free exercise of electoral right by depriving voters of their fundamental right to know the criminal antecedents of candidates, thereby preventing them from making informed and advised electoral choices. Once such non-disclosure is established in an election petition, the election must be declared null and void under Section 100(1)(b) of the RP Act without requiring proof that the result was materially affected.

    On this section: Definition of affidavit as sworn statement

    Read the full order on eCourts India

  12. Stock Exchange, Bombay vs V. S. Kandalgaonkar

    Supreme Court of India 25 Sep 2014 Binding (Supreme Court) Reportable

    Court's Decision & Legal Precedent

    Membership rights in a stock exchange constitute personal privileges granted by the exchange and not property rights of the member. Upon a member's default, all such rights vest absolutely in the exchange and cannot be attached by tax authorities. However, securities and other assets deposited by a member with the exchange remain the property of the member and are therefore attachable by tax authorities. A stock exchange holding a first and paramount lien over member securities through rules made under the Securities Contracts (Regulation) Act, 1956, qualifies as a secured creditor with priority over government income tax dues, since government dues have preferential priority only over unsecured creditors, not over secured creditors.

    On this section: Defines Rules as rules made in exercise of power conferred by law including regulations. Applied to establish that stock exchange rules are statutory rules.

    Read the full order on eCourts India

  13. Duryodhan Rout vs State of Orissa

    Supreme Court of India 01 Jul 2014 Binding (SC) Reportable

    Court's Decision & Legal Precedent

    When a person is convicted of multiple offences at one trial, including one offence for which the sentence is life imprisonment, the proviso to Sub-Section (2) of Section 31 of the Criminal Procedure Code, 1973, which limits aggregate imprisonment to 14 years, applies to prevent consecutive sentences. All sentences must run concurrently because life imprisonment means imprisonment for the entire remaining life of the convict, and the concept of consecutive sentences does not apply when one sentence is life imprisonment. The term 'imprisonment' in Section 31 CrPC includes life imprisonment as defined in the General Clauses Act, 1897, and life imprisonment is not equivalent to 14 years or 20 years but means imprisonment for the whole of the remaining period of the convict's natural life unless remitted by the appropriate Government.

    On this section: Defines 'imprisonment' as imprisonment of either description as defined in IPC; Court held this includes life imprisonment meaning imprisonment for remainder of convict's life

    Read the full order on eCourts India

  14. Duryodhan Rout vs State of Orissa

    Supreme Court of India 01 Jul 2014 Binding (Supreme Court) Reportable

    Court's Decision & Legal Precedent

    When a person is convicted of multiple offences including one for which life imprisonment is the sentence, all sentences imposed under the Indian Penal Code must run concurrently rather than consecutively, because life imprisonment extends for the entire remaining span of the convicted person's natural life and is not confined to any definite period. The proviso to subsection (2) of Section 31 of the Criminal Procedure Code, which limits aggregate punishment to 14 years in cases of consecutive sentences, precludes the imposition of consecutive sentences when life imprisonment forms part of the conviction, as this would exceed the statutory limit. The term 'imprisonment' in Section 31 Cr.P.C includes life imprisonment, and life imprisonment means imprisonment for the full span of life unless commuted by the appropriate Government under Sections 55, 433, or 433A of Cr.P.C.

    On this section: Definition of 'imprisonment'; applied to interpret that imprisonment includes life imprisonment, and life imprisonment means imprisonment for the whole remaining period of natural life

    Read the full order on eCourts India

  15. Ladi vs State of Haryana

    High Court 02 May 2013 Binding (High Court)

    Court's Decision & Legal Precedent

    An accused has an indefeasible right to fair trial and equal opportunity to prove his innocence. Electronically recorded conversations are admissible as documentary evidence under the amended Indian Evidence Act and Information Technology Act 2000 when: (1) the conversation is relevant to matters in issue; (2) the voice is properly identified; and (3) the accuracy of the recorded conversation is proved by eliminating the possibility of tampering, erasure, addition or manipulation. Courts must exercise their powers under Section 311 CrPC and Section 165 Evidence Act to examine witnesses and elicit evidence essential to just decision, taking a participatory role in trials to arrive at truth. When a witness has not been cross-examined on material evidence that subsequently emerges, courts should grant opportunity for re-examination to ensure fair trial.

    On this section: Discussed in Rup Chand case regarding whether tape-recorded conversation constitutes 'writing'. Court noted that while earlier courts declined to treat it as writing, later courts recognized it as document under Evidence Act.

    Read the full order on eCourts India

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.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 08 Apr 2025 SCIN010453142023

    … The subject is now beyond controversy, this Court having authoritatively laid down the law in Shamsher Singh case [Shamsher Singh v. State of Punjab, (1974) 2 SCC 831 : 1974 SCC (L&S) 550 : (1975) 1 SCR 814]. So, we agree, even without reference to Article 367(1) and Sections 3(8)(b) and 3(60)(b) of the General Clauses Act, 1897, that, in the matter of exercise of the powers under Articles 72 and 161, the two highest dignitaries in our constitutional scheme act and must act not on their own judgment but in accordance with the aid and advice of the ministers. Article 74, after the 42nd Amendment …

    Read this order on eCourtsIndia

Questions about Section 3

What have the courts held on Section 3 of the General Clauses Act?

Indu Prakash Singh vs Rajiv Mehrishi (11 May 2023) is the leading judgment on this section among those set out below: Definition of 'State'; Court applied this definition to interpret Part XIV of Constitution, holding that it applies to Union Territories, thereby extending applicability of State List entries to NCTD. Another 14 judgments on this section are set out below, 14 of them from the Supreme Court. They run from 2013 to 2023.

How do I find court cases under Section 3 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 3, section 3 General Clauses Act, section 3 of the General Clauses Act. People searching for it also type general clauses act 3 26 and general clauses act 1897 section 3. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 15 reported judgments on this section are set out on this page, beginning with Indu Prakash Singh vs Rajiv Mehrishi (11 May 2023).

What should I read with Section 3 of the General Clauses Act, and has it changed?

23 other provisions in this corpus refer back to it.

When did Section 3 of the General Clauses Act come into force?

Section 3 of the General Clauses Act, cited as General Clauses Act 3, 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

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 14 Oct 2026. This page is not a substitute for legal advice.