State what you understand by the term 'document' as per the General Clauses Act, 1897. Discuss which of the following will be treated as a document:…

Definition of 'Document' under General Clauses Act, 1897: Under Section 3(18) of the General Clauses Act, 1897, 'document' includes any matter written, expressed, or described upon any substance by means of letters, figures or marks, or by more than one of those means, intended to be used, or which may be used, for the purpose of recording that matter. Examples include books, files, paintings, inscriptions and computer records, Indian currency notes are excluded. Analysis: (i) Power of Attorney: A written legal instrument by which a principal authorises an agent to act on their behalf. It records information describing the authority granted and is intended for legal use. It is a document. (ii) A digitally signed loan agreement stored as an electronic record: The definition of 'document' is technology-neutral. Thus, the loan agreement as it is intended to be used for recording matter, falls within Section 3(18). It is a document. Conclusion: Both therefore fall within the meaning of 'document' under Section 3(18) of the General Clauses Act, 1897.