# Key Definitions under Section 3 (Part 1)
The General Clauses Act, 1897 acts as the dictionary of all Central legislation. Whenever a term is used in another Central Act and is not separately defined there, the definitions in Section 3 of this Act apply (unless the context requires otherwise).
## 1. Imprisonment [Section 3(27)]
'Imprisonment' shall mean imprisonment of either description as defined in the Indian Penal Code (45 of 1860).
Under Section 53 of the IPC, imprisonment is of two kinds:
| Type | Nature |
|---|---|
| Rigorous | With hard labour |
| Simple | Without hard labour |
Implication: When any statute simply says 'punishable with imprisonment', the Court has discretion to award either rigorous or simple imprisonment.
## 2. Indian Law [Section 3(29)]
Includes any Act, Ordinance, Regulation, rule, order, bye-law or other instrument passed in India.
Excludes:
- Acts of the Parliament of the United Kingdom
- Orders in Council, rules or instruments made under such UK Acts
## 3. Month [Section 3(35)]
Shall mean a month reckoned according to the British calendar (i.e., a calendar month — Jan, Feb, etc.).
Important judicial nuance: In certain tax contexts (e.g., Section 271(1)(a)(i) of the Income-tax Act, 1961), the word 'month' has been construed to mean a period of 30 days, not a calendar month. So the definition yields where context demands.
## 4. Movable Property [Section 3(36)]
Property of every description, except immovable property. (A residual / negative definition — anything that is not immovable is movable.)
## 5. Oath [Section 3(37)]
Includes affirmation and declaration in the case of persons who, by law, are allowed to affirm or declare instead of swearing.
## 6. Offence [Section 3(38)]
Any act or omission made punishable by any law for the time being in force.
- Both positive acts (doing) and omissions (failing to do) qualify.
- Must be punishable under a law currently in force.