Section5
The General Clauses Act, 1897

Coming into operation of enactments

In force From 11 Mar 1897 Act 10 of 1897 As on 15 Oct 2026

Act 10 of 1897 Ministry Law and Justice Enacted 11 Mar 1897 In force 11 Mar 1897 Cited by 2 provisions

Section 5 of the General Clauses Act, 1897 deals with coming into operation of enactments. Where any Central Act is not expressed to come into operation on a particular day, then it shall come into operation on the day on which it receives the assent,-- (a) in the case of a Central Act made before the commencement of the Constitution, of the Governor-General, and (b) in the case of an Act The Act came into force on 11 Mar 1897.

1[(1) Where any Central Act is not expressed to come into operation on a particular day, then it shall come into operation on the day on which it receives the assent,--

(a) in the case of a Central Act made before the commencement of the Constitution, of the Governor-General, and

(b) in the case of an Act of Parliament, of the President.]

2**** *

(3) Unless the contrary is expressed, a 3[Central Act] or Regulation shall be construed as coming into operation immediately on the expiration of the day preceding its commencement.

Section 5, 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.

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. 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: Provides that unless contrary is expressed, a Central Act or Regulation comes into operation immediately on expiration of day preceding its commencement; does not apply to delegated legislation

    Read the full order on eCourts India

  2. 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: Provides that unless contrary is expressed, a Central Act or Regulation comes into operation immediately on expiration of day preceding its commencement; does not apply to delegated legislation

    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.

Questions about Section 5

What have the courts held on Section 5 of the General Clauses Act?

Union of India vs G. S. Chatha Rice Mills (23 Sep 2020) is the leading judgment on this section among those set out below: Provides that unless contrary is expressed, a Central Act or Regulation comes into operation immediately on expiration of day preceding its commencement; does not apply to delegated legislation. Another 1 judgment on this section is set out below, all of them from the Supreme Court.

How do I find court cases under Section 5 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 5, section 5 General Clauses Act, section 5 of the General Clauses Act. People searching for it also type general clauses act 1897 section 5. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Union of India vs G. S. Chatha Rice Mills (23 Sep 2020).

What should I read with Section 5 of the General Clauses Act, and has it changed?

2 other provisions in this corpus refer back to it.

When did Section 5 of the General Clauses Act come into force?

Section 5 of the General Clauses Act, cited as General Clauses Act 5, 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 15 Oct 2026. This page is not a substitute for legal advice.