Chapter 13: The General Clauses Act, 1897 - Test 2: answer key

Question 1 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. Maharatna Steel Ltd was governed by the Iron and Steel Regulation Act, 1955. That Act was repealed and re-enacted as the Steel Regulation Act, 2024. The 2024 Act received Presidential assent on 15 March 2024, but no specific date of commencement was notified. Under the 1955 Act, a Rebate Committee was constituted; that provision was omitted in 2018 by an amendment. The company now wishes to revive the Rebate Committee provision. The 2024 Act does not expressly state any intention to revive it. Separately, an investigation into a pricing irregularity was pending under the 1955 Act when it was repealed. The company argues that the investigation lapses with the repeal. The 1955 Act also required a return to be filed within 30 days 'from' the date of the annual general meeting. The AGM was held on 25 August 2024 and the return was filed on 24 September 2024. The board seeks advice on commencement, repeal, revival and computation of time.

The Steel Regulation Act, 2024 received Presidential assent on 15 March 2024, but no specific date of commencement was notified. Under Section 5 of the General Clauses Act, 1897, when did the Act come into operation?

1. 15 March 2024, the day it received the assent of the President (correct answer)
2. 1 July 2024, the beginning of the quarter following assent
3. 1 April 2024, the beginning of the financial year following assent
4. The date of publication of the Act in the Official Gazette

Answer: A — 15 March 2024, the day it received the assent of the President

Explanation. Section 5 provides that 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 (for an Act of Parliament). Since no specific date was notified, the 2024 Act came into force on 15 March 2024, the date of assent. The financial year or quarter commencement and the date of gazette publication are irrelevant where the section applies.

Where it goes wrong. Students may assume an Act always commences on 1 April or on gazette publication and overlook the assent-date rule in Section 5.

Authority. Section 5 of the General Clauses Act, 1897

Question 2 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

An investigation into a pricing irregularity was pending under the Iron and Steel Regulation Act, 1955 when it was repealed by the Steel Regulation Act, 2024. What is the effect of the repeal on the pending investigation under Section 6 of the General Clauses Act, 1897?

1. The investigation lapses automatically because the 1955 Act has been repealed
2. The investigation continues only if the 2024 Act specifically saves it by express words
3. The investigation continues as if the 1955 Act had not been repealed (correct answer)
4. The investigation must be closed and a fresh investigation started under the 2024 Act

Answer: C — The investigation continues as if the 1955 Act had not been repealed

Explanation. Section 6 provides that where a Central Act or Regulation repeals any Act, the repeal shall not affect any investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment. The pending investigation therefore continues as if the repealed Act had not been repealed, unless a different intention appears. No express saving in the new Act is required because Section 6 itself preserves it.

Where it goes wrong. Students may think repeal wipes out everything and that a fresh saving clause is needed; Section 6 operates automatically.

Authority. Section 6 of the General Clauses Act, 1897

Question 3 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

The company wishes to revive the Rebate Committee provision that was omitted in 2018. The Steel Regulation Act, 2024 does not expressly state any intention to revive it. Under Section 7 of the General Clauses Act, 1897, can the provision be revived?

1. Yes, because the 2024 Act re-enacts the 1955 Act and revival is automatic
2. Yes, because the company can apply to the Central Government for revival
3. Yes, because a board resolution of the company is sufficient for revival
4. No, because revival requires the new Act to expressly state the intention to revive (correct answer)

Answer: D — No, because revival requires the new Act to expressly state the intention to revive

Explanation. Section 7 provides that for the purpose of reviving, wholly or partially, any enactment wholly or partially repealed, it is necessary to expressly state that purpose in the Central Act or Regulation. Mere re-enactment does not revive a repealed provision, and no application or board resolution can substitute for the statutory requirement. Since the 2024 Act does not expressly state the intention to revive, the Rebate Committee provision cannot be revived.

Where it goes wrong. Students may confuse re-enactment with revival and assume that re-enacting the parent Act automatically revives omitted provisions.

Authority. Section 7 of the General Clauses Act, 1897

Question 4 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

The 1955 Act required a return to be filed within 30 days 'from' the date of the annual general meeting. The AGM was held on 25 August 2024 and the return was filed on 24 September 2024. Using Sections 3(35) and 9 of the General Clauses Act, 1897, is the filing within time?

1. No, because 30 days expired on 23 September 2024
2. No, because the period of 30 days commenced on 25 August 2024 and ended on 23 September 2024
3. Yes, because the period of 30 days commenced on 26 August 2024 and ended on 24 September 2024 (correct answer)
4. Yes, because the period of 30 days commenced on 25 August 2024 and ended on 24 September 2024

Answer: C — Yes, because the period of 30 days commenced on 26 August 2024 and ended on 24 September 2024

Explanation. Section 3(35) defines month as a month reckoned according to the British calendar, and Section 9 provides that the word 'from' excludes the first day in a series of days. Excluding 25 August 2024, the 30-day period commenced on 26 August 2024. Counting 30 days from 26 August 2024 (6 days in August and 24 days in September) ends on 24 September 2024. The return filed on 24 September 2024 is therefore on the last day and within time.

Where it goes wrong. Students may include the date of the AGM and count 30 days from 25 August, wrongly concluding that the period ended on 23 September.

Authority. Section 3(35) of the General Clauses Act, 1897; Section 9 of the General Clauses Act, 1897

Question 5 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. Zenith Agro Tech Pvt Ltd had to file a statutory form with the Registrar of Companies within 30 days from the date of the board resolution passed on 10 January 2026. The 30th day fell on 9 February 2026, a Sunday. The company filed the form on 10 February 2026, the next working day. Under a State Act, a factory must be at least 5 km from a residential area. The company measured the distance along the road (7 km) and claimed compliance; the authority measured it in a straight line on a horizontal plane (4.5 km) and found the factory within 5 km. Under a Central Act, customs duty of ₹50 per kg is leviable on 100 kg of goods. The company imported 75 kg in one consignment and 120 kg in another. The company claims that duty on 75 kg should be ₹5,000 and on 120 kg should be ₹5,000, as the Act specifies 100 kg. A provision in the Act refers to 'the director and his nominee'. A female director claims she can nominate. The board seeks advice on computation of time, measurement of distance, pro rata duty and gender interpretation.

Zenith Agro Tech Pvt Ltd had to file a statutory form within 30 days from 10 January 2026. The 30th day fell on 9 February 2026, a Sunday, when the Registrar's office was closed. The company filed on 10 February 2026. Under Section 10 of the General Clauses Act, 1897, is the filing valid?

1. No, because the period expired on 9 February 2026 and the form was not filed on that day
2. No, because the company should have filed on 8 February 2026, the preceding working day
3. Yes, because the office was closed on the last day and the form was filed on the next day the office was open (correct answer)
4. Yes, but only if the company obtained a formal extension from the Registrar before 9 February 2026

Answer: C — Yes, because the office was closed on the last day and the form was filed on the next day the office was open

Explanation. Section 10 provides that where an act is directed or allowed to be done in any court or office on a certain day or within a prescribed period, and the court or office is closed on that day or the last day of the period, the act shall be considered as done in due time if done on the next day afterwards on which the court or office is open. The filing on 10 February 2026 is therefore valid without any extension.

Where it goes wrong. Students may think the last day is absolute and that filing must be done on the preceding working day; Section 10 expressly permits the next opening day.

Authority. Section 10 of the General Clauses Act, 1897

Question 6 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Under a State Act, a factory must be at least 5 km from a residential area. The company measured 7 km along the road and claimed compliance; the authority measured 4.5 km in a straight line on a horizontal plane and found the factory within 5 km. Under Section 11 of the General Clauses Act, 1897, which measurement is correct?

1. The company's 7 km, because it reflects the actual travel distance from the residential area
2. The authority's 4.5 km, because distance is measured in a straight line on a horizontal plane (correct answer)
3. The average of the two measurements, 5.75 km, because both methods are recognized
4. The shortest road route, which is 5 km, because road access is the relevant criterion

Answer: B — The authority's 4.5 km, because distance is measured in a straight line on a horizontal plane

Explanation. Section 11 provides that in the measurement of any distance for the purposes of any Central Act or Regulation, the distance shall, unless a different intention appears, be measured in a straight line on a horizontal plane. The authority's measurement of 4.5 km is therefore the correct method, and the factory is within 5 km of the residential area. Road distance and average measurements are not the statutory method.

Where it goes wrong. Students may use practical road distance or shortest route and overlook the statutory straight-line horizontal-plane rule.

Authority. Section 11 of the General Clauses Act, 1897

Question 7 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Under a Central Act, customs duty of ₹50 per kg is leviable on 100 kg of goods. Zenith Agro Tech imported 75 kg in one consignment and 120 kg in another. The company claims duty on 75 kg should be ₹5,000 and on 120 kg should be ₹5,000, as the Act specifies 100 kg. Under Section 12 of the General Clauses Act, 1897, what duty is payable?

1. ₹3,750 on 75 kg and ₹6,000 on 120 kg, because the same rate applies to greater or less quantity (correct answer)
2. ₹5,000 on 75 kg and ₹5,000 on 120 kg, because the duty is fixed for the standard quantity
3. ₹3,750 on 75 kg and ₹5,000 on 120 kg, because a lower quantity attracts a lower rate
4. ₹4,500 on 75 kg and ₹7,200 on 120 kg, because a penalty rate applies to non-standard quantities

Answer: A — ₹3,750 on 75 kg and ₹6,000 on 120 kg, because the same rate applies to greater or less quantity

Explanation. Section 12 provides that 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. The duty on 75 kg is therefore 75 × ₹50 = ₹3,750 and on 120 kg is 120 × ₹50 = ₹6,000. The standard quantity of 100 kg is only the base for the rate, not a fixed duty.

Where it goes wrong. Students may read the specified 100 kg as a fixed duty amount and ignore the pro rata application mandated by Section 12.

Authority. Section 12 of the General Clauses Act, 1897

Question 8 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

A provision in the Central Act refers to 'the director and his nominee'. A female director of Zenith Agro Tech claims she can nominate. Under Section 13 of the General Clauses Act, 1897, is she entitled to nominate?

1. No, because the provision uses the masculine pronoun 'his' and therefore applies only to male directors
2. Yes, because words importing the masculine gender are taken to include females (correct answer)
3. Yes, but only if the company's articles of association specifically extend the provision to female directors
4. Yes, but only if the board passes a resolution permitting her to nominate

Answer: B — Yes, because words importing the masculine gender are taken to include females

Explanation. Section 13(1) provides that in all legislations and regulations, unless there is anything repugnant in the subject or context, words importing the masculine gender shall be taken to include females. The use of 'his' does not restrict the provision to male directors. The female director is therefore entitled to nominate, and no articles provision or board resolution is required for this statutory interpretation.

Where it goes wrong. Students may give literal effect to 'his' and ignore the statutory rule that the masculine includes the feminine.

Authority. Section 13(1) of the General Clauses Act, 1897

Question 9 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

Scenario. Vayu Renewables Ltd was governed by the Renewable Energy Act, 2010. The Renewable Energy (Amendment) Act, 2015 inserted Section 15A into the 2010 Act, providing for a green cess. In 2024, the Green Energy Act, 2024 repealed both the 2010 Act and the 2015 Amendment Act. Section 15A was in operation at the time of repeal. The company argues that Section 15A ceases to exist because the 2015 Amendment Act has been repealed. Separately, a penalty of ₹5 lakh was imposed on the company under the 2010 Act before its repeal. The company argues that the penalty cannot be enforced because the 2010 Act no longer exists. The company also wishes to revive a provision that was repealed in 2018; the 2024 Act does not expressly state any intention to revive it. Under the 2024 Act, a notice must be given 'from' the date of the board meeting (10 March 2026) within 15 days. The company gave notice on 26 March 2026. The board seeks advice on textual amendment repeal, penalty, revival and computation of time.

The Renewable Energy (Amendment) Act, 2015 inserted Section 15A into the 2010 Act. The Green Energy Act, 2024 repealed both the 2010 Act and the 2015 Amendment Act. Section 15A was in operation at the time of repeal. Under Section 6A of the General Clauses Act, 1897, what is the effect on Section 15A?

1. Section 15A continues, because the repeal of the amending Act does not affect the continuance of the amendment made by it (correct answer)
2. Section 15A ceases to exist, because the 2015 Amendment Act that inserted it has been repealed
3. Section 15A continues only if the 2024 Act specifically saves it by express words
4. Section 15A is automatically revived under Section 7 because the 2010 Act is re-enacted

Answer: A — Section 15A continues, because the repeal of the amending Act does not affect the continuance of the amendment made by it

Explanation. Section 6A provides that where any Central Act or Regulation repeals any enactment by which the text of any Central Act or Regulation was amended by express omission, insertion or substitution, then unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal. Section 15A was inserted by the 2015 Amendment Act and was in operation at the time of repeal, so it continues.

Where it goes wrong. Students may think that repealing the amending Act automatically repeals the amendment it inserted; Section 6A specifically preserves the amendment.

Authority. Section 6A of the General Clauses Act, 1897

Question 10 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

A penalty of ₹5 lakh was imposed on Vayu Renewables Ltd under the Renewable Energy Act, 2010 before its repeal by the Green Energy Act, 2024. The company argues that the penalty cannot be enforced because the 2010 Act no longer exists. Under Section 6 of the General Clauses Act, 1897, is the company correct?

1. Yes, because the repeal obliterates the 2010 Act as if it had never existed
2. No, because the repeal does not affect any penalty incurred under the repealed Act (correct answer)
3. No, but the penalty can be enforced only if the 2024 Act specifically provides for it
4. Yes, but the penalty is automatically converted into a fine under the 2024 Act

Answer: B — No, because the repeal does not affect any penalty incurred under the repealed Act

Explanation. Section 6 provides that the repeal of a Central Act or Regulation shall not affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed. The penalty of ₹5 lakh was incurred under the 2010 Act before its repeal and can therefore be enforced notwithstanding the repeal. No express saving in the 2024 Act is required for this purpose.

Where it goes wrong. Students may accept the literal 'as if it never existed' rhetoric and conclude that all penalties automatically disappear on repeal.

Authority. Section 6 of the General Clauses Act, 1897

Question 11 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

Vayu Renewables Ltd wishes to revive a provision that was repealed in 2018. The Green Energy Act, 2024 does not expressly state any intention to revive it. Under Section 7 of the General Clauses Act, 1897, can the provision be revived?

1. Yes, because re-enactment of the parent Act automatically revives all previously repealed provisions
2. Yes, because the company can apply to the Central Government for revival
3. Yes, because a board resolution of the company is sufficient for revival
4. No, because revival requires the new Act to expressly state the intention to revive (correct answer)

Answer: D — No, because revival requires the new Act to expressly state the intention to revive

Explanation. Section 7 provides that for the purpose of reviving, wholly or partially, any enactment wholly or partially repealed, it is necessary to expressly state that purpose in the Central Act or Regulation. Re-enactment of the parent Act does not automatically revive a provision repealed earlier, and no application or board resolution can substitute for the statutory requirement. Since the 2024 Act does not expressly state revival, the provision cannot be revived.

Where it goes wrong. Students may confuse re-enactment with revival and assume that re-enacting the parent Act automatically revives omitted provisions.

Authority. Section 7 of the General Clauses Act, 1897

Question 12 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

Under the Green Energy Act, 2024, a notice must be given 'from' the date of the board meeting (10 March 2026) within 15 days. Vayu Renewables gave notice on 26 March 2026. Using Section 9 of the General Clauses Act, 1897, is the notice within time?

1. No, because the 15-day period commenced on 11 March 2026 and ended on 25 March 2026 (correct answer)
2. Yes, because the 15-day period commenced on 10 March 2026 and ended on 25 March 2026
3. No, because the 15-day period commenced on 10 March 2026 and ended on 24 March 2026
4. Yes, because the 15-day period commenced on 11 March 2026 and ended on 26 March 2026

Answer: A — No, because the 15-day period commenced on 11 March 2026 and ended on 25 March 2026

Explanation. Section 9 provides that for the purpose of excluding the first in a series of days or any other period of time, it is sufficient to use the word 'from'. Excluding 10 March 2026, the 15-day period commenced on 11 March 2026 and ended on 25 March 2026. The notice given on 26 March 2026 is therefore beyond the prescribed period and not within time. Including the first day would wrongly extend the period to 26 March.

Where it goes wrong. Students may include the date of the board meeting and count 15 days from 10 March, wrongly concluding that notice on 26 March is within time.

Authority. Section 9 of the General Clauses Act, 1897

Question 13 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. A Central Act received Presidential assent on 20 June 2026. No specific date of commencement was notified in the Official Gazette. Under Section 5 of the General Clauses Act, 1897, when does the Act come into force?

A Central Act received Presidential assent on 20 June 2026. No specific date of commencement was notified in the Official Gazette. Under Section 5 of the General Clauses Act, 1897, when does the Act come into force?

1. 20 June 2026, the day it received the assent of the President (correct answer)
2. 1 July 2026, the first day of the next month
3. 1 April 2026, the beginning of the financial year in which assent was given
4. The date notified by the Central Government in the Official Gazette

Answer: A — 20 June 2026, the day it received the assent of the President

Explanation. Section 5 provides that 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. Since no specific date was notified, the Act comes into force on 20 June 2026. The first day of the next month or financial year, and a future gazette notification, are not relevant under the section.

Where it goes wrong. Students may assume an Act commences on 1 April or on the first of the next month and overlook the assent-date rule.

Authority. Section 5 of the General Clauses Act, 1897

Question 14 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

Scenario. A company incurred a liability to pay a statutory levy under a Central Act. The Act was later repealed without any saving clause. The company argues that the liability is extinguished because the Act no longer exists. Under Section 6 of the General Clauses Act, 1897, is the company correct?

A company incurred a liability to pay a statutory levy under a Central Act. The Act was later repealed without any saving clause. The company argues that the liability is extinguished because the Act no longer exists. Under Section 6 of the General Clauses Act, 1897, is the company correct?

1. Yes, because repeal obliterates the Act and all liabilities under it
2. Yes, because a liability can survive only if the repealing Act expressly saves it
3. No, because the repeal does not affect any liability incurred under the repealed Act (correct answer)
4. No, but the liability is transferred to the Central Government under the repealing Act

Answer: C — No, because the repeal does not affect any liability incurred under the repealed Act

Explanation. Section 6 provides that the repeal of a Central Act or Regulation shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed. The liability to pay the statutory levy was incurred under the repealed Act and therefore continues notwithstanding the repeal. No express saving in the repealing Act is necessary because Section 6 itself preserves the liability.

Where it goes wrong. Students may think repeal wipes out all liabilities and that an express saving clause is required; Section 6 operates automatically.

Authority. Section 6 of the General Clauses Act, 1897

Question 15 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. Parliament wishes to revive a statutory provision that was wholly repealed in 2019. Under Section 7 of the General Clauses Act, 1897, what is required for the revival to be legally effective?

Parliament wishes to revive a statutory provision that was wholly repealed in 2019. Under Section 7 of the General Clauses Act, 1897, what is required for the revival to be legally effective?

1. The new Central Act or Regulation must expressly state the intention to revive the repealed provision (correct answer)
2. Both Houses of Parliament must pass a separate resolution for revival
3. The President must issue a notification reviving the provision
4. The provision is revived automatically when a new Act on the same subject is enacted

Answer: A — The new Central Act or Regulation must expressly state the intention to revive the repealed provision

Explanation. Section 7 provides that in any Central Act or Regulation made after the commencement of the Act, it shall be necessary, for the purpose of reviving, either wholly or partially, any enactment wholly or partially repealed, expressly to state that purpose. A separate parliamentary resolution, a presidential notification, or automatic revival on re-enactment is not sufficient. The intention to revive must appear expressly in the new Act or Regulation.

Where it goes wrong. Students may assume revival is automatic on re-enactment or can be done by executive notification; Section 7 requires an express statement.

Authority. Section 7 of the General Clauses Act, 1897

Question 16 · 2 marks · Chapter 13: The General Clauses Act, 1897 · hard

Scenario. A statutory provision states that the period 'from 1 January 2026 to 31 January 2026' is the compliance window. Under Section 9 of the General Clauses Act, 1897, which day is excluded from the period?

A statutory provision states that the period 'from 1 January 2026 to 31 January 2026' is the compliance window. Under Section 9 of the General Clauses Act, 1897, which day is excluded from the period?

1. 1 January 2026 is excluded, because the word 'from' excludes the first day (correct answer)
2. 31 January 2026 is excluded, because the word 'to' excludes the last day
3. Both 1 January 2026 and 31 January 2026 are excluded
4. Neither day is excluded, because both words are inclusive

Answer: A — 1 January 2026 is excluded, because the word 'from' excludes the first day

Explanation. Section 9 provides that for the purpose of excluding the first in a series of days or any other period of time, it is sufficient 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'. Therefore, 1 January 2026 is excluded and 31 January 2026 is included. The period effectively runs from 2 January 2026 to 31 January 2026.

Where it goes wrong. Students may treat both 'from' and 'to' as inclusive and wrongly include 1 January in the compliance window.

Authority. Section 9 of the General Clauses Act, 1897

Question 17 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. A statutory rule requires a company to submit a document to a tribunal on 15 August 2026. The tribunal is closed on that day and the next day it is open is 17 August 2026. Under Section 10 of the General Clauses Act, 1897, when can the document be validly submitted?

A statutory rule requires a company to submit a document to a tribunal on 15 August 2026. The tribunal is closed on that day and the next day it is open is 17 August 2026. Under Section 10 of the General Clauses Act, 1897, when can the document be validly submitted?

1. The document cannot be submitted because the prescribed day has passed
2. The document must be submitted on 14 August 2026, the preceding working day
3. The document can be submitted on 17 August 2026, the next day the tribunal is open (correct answer)
4. The document can be submitted only after obtaining an extension from the tribunal

Answer: C — The document can be submitted on 17 August 2026, the next day the tribunal is open

Explanation. Section 10 provides that where an act or proceeding is directed or allowed to be done in any court or office on a certain day or within a prescribed period, and the court or office is closed on that day or the last day of the period, the act or proceeding shall be considered as done in due time if it is done on the next day afterwards on which the court or office is open. Submitting on 17 August 2026 is therefore valid without any extension.

Where it goes wrong. Students may think the deadline is absolute and that the preceding working day must be used; Section 10 expressly allows the next opening day.

Authority. Section 10 of the General Clauses Act, 1897

Question 18 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. A Central Act requires that a hazardous installation be at a distance of 10 km from a notified ecologically sensitive area. A dispute arises on how the distance is to be measured. Under Section 11 of the General Clauses Act, 1897, what is the correct method?

A Central Act requires that a hazardous installation be at a distance of 10 km from a notified ecologically sensitive area. A dispute arises on how the distance is to be measured. Under Section 11 of the General Clauses Act, 1897, what is the correct method?

1. Along the shortest road route connecting the two points
2. As the crow flies, but only if no road route is available
3. Along the route normally taken by the installation's workers
4. In a straight line on a horizontal plane (correct answer)

Answer: D — In a straight line on a horizontal plane

Explanation. Section 11 provides that in the measurement of any distance for the purposes of any Central Act or Regulation made after the commencement of the Act, the distance shall, unless a different intention appears, be measured in a straight line on a horizontal plane. Road routes and worker routes are not the statutory method. The installation's compliance must therefore be tested by straight-line horizontal-plane measurement.

Where it goes wrong. Students may use practical road distance and overlook the statutory straight-line horizontal-plane rule.

Authority. Section 11 of the General Clauses Act, 1897

Question 19 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. An excise duty of ₹10 per kg is leviable on 50 kg of a commodity. A manufacturer produces 30 kg of the commodity. Under Section 12 of the General Clauses Act, 1897, what is the duty payable?

An excise duty of ₹10 per kg is leviable on 50 kg of a commodity. A manufacturer produces 30 kg of the commodity. Under Section 12 of the General Clauses Act, 1897, what is the duty payable?

1. ₹500, because the duty is fixed for the standard quantity of 50 kg
2. ₹150, because a lesser quantity attracts half the standard rate
3. ₹300, because the same rate applies to a lesser quantity (correct answer)
4. ₹200, because a discounted rate applies to non-standard quantities

Answer: C — ₹300, because the same rate applies to a lesser quantity

Explanation. Section 12 provides that 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. The duty on 30 kg is therefore 30 × ₹10 = ₹300. The standard quantity of 50 kg is only the base for the rate, not a fixed duty or a trigger for a different rate.

Where it goes wrong. Students may read the specified 50 kg as a fixed duty amount and ignore the pro rata application mandated by Section 12.

Authority. Section 12 of the General Clauses Act, 1897

Question 20 · 2 marks · Chapter 13: The General Clauses Act, 1897 · medium

Scenario. A provision in a Central Act states that 'the director and his nominee shall attend the meeting'. A female director claims she is entitled to nominate. Under Section 13 of the General Clauses Act, 1897, is her claim valid?

A provision in a Central Act states that 'the director and his nominee shall attend the meeting'. A female director claims she is entitled to nominate. Under Section 13 of the General Clauses Act, 1897, is her claim valid?

1. No, because the provision uses the masculine pronoun 'his' and applies only to male directors
2. No, because the provision uses the singular 'director' and applies only to one director
3. Yes, but only if the company's articles of association specifically extend the provision to female directors
4. Yes, because words importing the masculine gender are taken to include females (correct answer)

Answer: D — Yes, because words importing the masculine gender are taken to include females

Explanation. Section 13(1) provides that in all legislations and regulations, unless there is anything repugnant in the subject or context, words importing the masculine gender shall be taken to include females. The use of 'his' does not restrict the provision to male directors. Section 13(2) further provides that the singular includes the plural and vice versa. The female director's claim is therefore valid without any articles provision or board resolution.

Where it goes wrong. Students may give literal effect to 'his' and 'director' and ignore the statutory rules on gender and number.

Authority. Section 13(1) of the General Clauses Act, 1897; Section 13(2) of the General Clauses Act, 1897