Mahajan's work on General Clauses Acts is the foremost on the subject, and forms the Bible of every practitioner. The General Clauses Act is necessary for the interpretation of all Acts in India Central or of a State wherever the question of interpretation arises. The author has taken great pains to include each and every relevant decision of the Privy Council, the Supreme Court of India and the various High Courts in India. Every effort has been made to ensure that no decision is missed.
Apart from the Central Act, the book also contains the various General Clauses Acts as passed by different States along with relevant commentary on them.
- Andhra Law Times : This commentary, apart from being highly analytical, gives the subject a masterly treatment and the most admirable feature of it is, that not a single decision has been missed. It is a comprehensive treatise containing Central Acts as also State Acts with Rulings under both, and an exhaustive commentary. The utility of the book cannot be over emphasised, and the value of a law library is definitely enhanced by its addition.
- Cuttack Law Times : Dr. Mahajan's book contains everything on the subject? The Central and State legislations on the subject and the Adaptation of Law Orders, even the Pakistan (Adaptation of Existing Pakistan Laws) Order, 1947. Dr. Mahajan's book is the best magnifying glass through which we can see the real aspects, features of the legislations or executive rules or orders or instructions, the Central enactment or State enactment. Without this book, no law library will be a complete one.
- Kerala Law Times : A comprehensive and self sufficient commentary. The latest case-law and the authorities have been cited in support of every point and a statement made, which makes this work, a reference guide showing the correct law and is a masterpiece on the subject, thoroughly revised and enlarged with rewritten portions.
- All India Reporter : ...this book is comprehensive in every way.