Define the term 'person' as per the General Clauses Act, 1897. Discuss which of the following will be treated as a person: An idolA public bodyA…

Definition of the term "Person" As per section 3 (42) of the General Clauses Act, 1897, “Person” shall include: any company, oran association, orbody of individuals, whether incorporated or not. From the above definition, we can conclude: (i) An Idol: An idol is a juristic person. A juristic person is a legal entity with a legal personality that is recognized by law. Hence, an idol is a person. (ii) A Public Body: A public body to be a person need not always be set-up by the statute. It may be set-up by the Government by exercising its executive function. A public body is a legal entity and is treated as a "person." (iii) A Company: The definition of person includes a company. Thus, a company is a person.