State what do you understand by the term 'document' as per the General Clauses Act, 1897? Discuss which of the following will be treated as a…
CA Intermediate · Corporate and Other Laws · PYQS · January 2025
State what do you understand by the term 'document' as per the General Clauses Act, 1897? Discuss which of the following will be treated as a document: Power of AttorneyCheque
Suggested Answer and Working Notes:
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. For example, books, file, painting, inscription and even computer files are all documents. However, it does not include Indian Currency Notes. (i) Power of Attorney It is a written legal instrument by which a person (the principal) authorizes another person (the agent) to act on their behalf. It meets the criteria of a document as it is written or expressed, contains information describing the authority granted and is intended to record and communicate the legal relationship. (ii) Cheque A cheque is a negotiable instrument that directs a bank to pay a specified sum of money from the drawer's account to the payee. It qualifies as a document because it is written or printed, records details such as the amount, date, and parties involved and serves as evidence of a financial transaction. Hence, both a Power of Attorney and a Cheque fall within the definition of a "document" within the meaning of Section 3 (18) of the General Clauses Act, 1897. They are tangible representations of written information intended for legal or transactional purposes.
Topics: The General Clauses Act, 1897
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