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CA Intermediate · Corporate and Other Laws · The General Clauses Act, 1897

A Central Act of 2010 provides that a penalty is payable for a certain default and uses the expression 'the Act shall apply to a person'. In a later section, the word 'he' is used for the person. Mehta & Sons, a firm, argues that the Act cannot apply to a female partner. Under the General Clauses Act, 1897, what is the correct position?

The Act applies to the female partner too. The General Clauses Act states that words importing the masculine gender include females, unless the subject or context shows a different intention, so the use of 'he' does not exclude women.

  1. AWords importing the masculine gender include females unless a contrary intention appearsCorrect
  2. BThe masculine gender excludes females unless the Act expressly includes them
  3. CThe Act applies only to males because the word 'he' is used
  4. DThe Act applies to females only if a notification is issued

Explanation

The General Clauses Act provides that, unless the context requires otherwise, words importing the masculine gender include females. So 'he' covers a female partner. The contrary view treats gender words literally, which the Act specifically displaces.

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