State the provisions of the General Clauses Act, 1897 relating to 'gender and number'.

According to section 13 of the General Clauses Act, 1897, in all legislations and regulations, unless there is anything repugnant in the subject or context: (1) Words importing the masculine gender shall be taken to include females, and (2) Words in singular shall include the plural and vice versa. In accordance with the rule that the words importing the masculine gender are to be taken to include females, the word men may be properly held to include women, and the pronoun ‘he' and its derivatives may be construed to refer to any person whether male or female. So, the words 'his father and mother' as they occur in section 125 (1) (d) of the CrPC, 1973 have been construed to include 'her father and mother' and a daughter has been held to be liable to maintain her father unable to maintain himself. Where a word connoting a common gender is available but the word used conveys a specific gender, there is a presumption that the provisions of General Clauses Act, 1897 do not apply.