Under a certain Act, an offence is stated to be “punishable with imprisonment.” Explain what the term imprisonment means as per the General Clauses…
CA Intermediate · Corporate and Other Laws · MTP · January 2026
Under a certain Act, an offence is stated to be “punishable with imprisonment.” Explain what the term imprisonment means as per the General Clauses Act, 1897, and state the types of imprisonment that a Court may award under the Indian Penal Code.
Suggested Answer and Working Notes:
As per section 3 (27) of the General Clauses Act, 1897, the term imprisonment means imprisonment of either description as defined in the Indian Penal Code. Under the Indian Penal Code, imprisonment is of two types: 1. Rigorous imprisonment – imprisonment with hard labour, and 2. Simple imprisonment – imprisonment without hard labour. Therefore, when an Act provides that an offence is punishable with imprisonment, the Court may, in its discretion, award either rigorous or simple imprisonment.
Topics: The General Clauses Act, 1897
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