Explain the following with reference to the provisions of the General Clauses Act, 1897: (i) Person (ii) Document

CA Intermediate · Corporate and Other Laws · MTP · January 2025
Explain the following with reference to the provisions of the General Clauses Act, 1897: (i) Person (ii) Document

Suggested Answer and Working Notes:

(i) Person According to section 3 (42) of the General Clauses Act, 1897, 'Person' shall include any company or association or body of individuals, whether incorporated or not. (ii) Document According to section 3 (18) of the General Clauses Act, 1897, 'Document' shall include any matter written, expressed or described upon any substance by means of letters, figures or marks or by more than one of those means which is intended to be used or which may be used, for the purpose or recording that matter.

Topics: The General Clauses Act, 1897

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