# Definition of 'Act' — Section 3(2)
## Statutory Definition
> Section 3(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.
## Key Components
### 1. 'Act' includes a series of acts
When 'act' is used with reference to:
- An offence (criminal wrong)
- A civil wrong
...it includes not just a single act, but a series of acts.
### 2. Acts include illegal omissions
Words referring to 'acts done' also extend to illegal omissions.
## Positive Act vs Negative Act
The definition embraces both:
| Type | Description | Example |
|---|---|---|
| Positive Act | Doing something | Striking another person |
| Negative Act | Refraining from doing something legally required | Failing to file a return required by law |
## Practical Implications
1. Continuing offences — a series of acts is covered, so continuing/repeated acts are all part of the offence
2. Omissions — failure to do a legally required act (e.g., not filing tax returns, not maintaining books) is treated as an 'act'
3. Both criminal and civil wrongs are covered by this definition
## Example
- Positive Act: A company files a false return → an act of fraud
- Negative Act / Omission: A company fails to file the annual return required under Section 92 of the Companies Act, 2013 → an illegal omission, which is treated as an 'act' for purposes of penal provisions
## Why This Matters
Without this definition:
- 'Act' might only mean a single positive doing
- Omissions could escape penalty
- Continuing wrongs might be difficult to prosecute
This definition ensures comprehensive coverage of wrongful conduct.