Gender and number
Section 13 of the General Clauses Act, 1897 deals with gender and number. In all [Central Acts] and Regulations, unless there is anything repugnant in the subject or context,-- (1) words importing the masculine gender shall be taken to include females; The Act came into force on 11 Mar 1897.
In all 1[Central Acts] 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 the singular shall include the plural, and vice versa.
Section 13, The General Clauses Act, 1897 (Act 10 of 1897).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
M. T. Khan vs Govt. A. P.
Court's Decision & Legal Precedent
Only one Advocate General can hold the constitutional office under Article 165 of the Constitution of India. The singular form 'Advocate General' in Article 165 must be interpreted literally as singular and cannot be extended to include plural 'Advocate Generals'. However, a State may appoint additional legal counsel and designate them as Additional Advocate Generals under its executive power under Article 162, provided such persons are not authorized to perform any constitutional or statutory functions reserved for the Advocate General. The constitutional scheme contemplates only one person holding the constitutional office to ensure consistency and prevent chaos in the performance of constitutional and statutory functions.
On this section: Cited by High Court to argue that singular includes plural; rejected by Supreme Court as inapplicable without context requiring such interpretation
-
Richfield Industries Pvt. LTD vs Union of India
Court's Decision & Legal Precedent
The Reserve Bank of India had no authority to issue the Circular dated 12 February 2018 applying a mandatory 180-day stressed asset resolution timeline to all banking companies and non-banking financial institutions with aggregate exposures of INR 2000 crore and above. Section 35AA of the Banking Regulation Act, 1949, which is the source of power for directing banking companies to initiate insolvency resolution process, authorizes the RBI to issue directions only in respect of 'a default' of a specific corporate debtor upon specific Central Government authorization for that individual default, not in respect of all defaults above a threshold amount. When a statute confers power and prescribes the method of its exercise, it necessarily prohibits exercise by any other method. Therefore, the RBI cannot use the general powers under Sections 21 and 35A to issue blanket directives that should be exercised only under the specific authorization requirement of Section 35AA. Consequently, the Circular is ultra vires and all proceedings initiated solely because of the Circular are void ab initio.
On this section: Court considered whether 'singular' in Section 35AA ('a default') could include plural or categories of defaults through Section 13. Court held that context of Section 35AA makes clear that specific deliberation and care is required for each default
-
Essar Bulk Terminal (salaya) Limited vs Reserve Bank of India
Court's Decision & Legal Precedent
When a statute confers a specific power upon an authority and prescribes the method of its exercise, the authority can only exercise that power in the manner prescribed by the statute. If the statute specifies that directions may be issued regarding 'a default' (singular) only after Central Government authorization for specific cases, the authority cannot issue general directives applicable to all defaults above a particular amount without individual case-by-case consideration. Accordingly, the RBI Circular of February 12, 2018, which applies a blanket mandatory restructuring timeline followed by mandatory insolvency filing to all accounts above Rs 2000 crore, exceeds the scope of authorization granted under Section 35AA of the Banking Regulation Act, 1949, and is therefore ultra vires.
On this section: Provides that singular includes plural unless context otherwise requires; RBI argued this permits 'a default' to mean defaults by category, but Court found context of Section 35AA indicates case-specific requirement
-
Action Ispat and Power (p) LTD vs Reserve Bank of India
Court's Decision & Legal Precedent
The RBI circular dated 12.02.2018 mandating reference of all accounts with aggregate exposure of INR 20 billion and above that default for 180 days to insolvency proceedings is ultra vires Section 35AA of the Banking Regulation Act, 1949, as it issues general directions to a class of borrowers rather than specific directions regarding individual defaults as required by Section 35AA. Section 35AA requires prior Central Government authorization and applies only to specific defaults, not to debtors generally. The power to issue insolvency resolution directions under the Insolvency Code can only be exercised by the RBI under Section 35AA with such authorization - Sections 21 and 35A cannot serve as alternative sources without satisfying Section 35AA's conditions. When a statute prescribes a specific method and conditions for exercising power (requiring Central Government authorization and being specific to individual defaults), the statute by necessary implication prohibits exercise in any other manner (by issuing general circulars applicable to categories of defaults).
On this section: Singular includes plural; discussed but held inapplicable as context of Section 35AA requires specific defaults not classes of defaults
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 13
What have the courts held on Section 13 of the General Clauses Act?
M. T. Khan vs Govt. A. P. (05 Jan 2004) is the leading judgment on this section among those set out below: Cited by High Court to argue that singular includes plural; rejected by Supreme Court as inapplicable without context requiring such interpretation. Another 3 judgments on this section are set out below, all of them from the Supreme Court. They run from 2004 to 2019.
How do I find court cases under Section 13 of the General Clauses Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: General Clauses Act 13, section 13 General Clauses Act, section 13 of the General Clauses Act. People searching for it also type general clauses act 1897 section 13. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with M. T. Khan vs Govt. A. P. (05 Jan 2004).
What should I read with Section 13 of the General Clauses Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 13 of the General Clauses Act come into force?
Section 13 of the General Clauses Act, cited as General Clauses Act 13, came into force on 11 Mar 1897, having been enacted on 11 Mar 1897. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Definitions2735 words
- 23. Provisions applicable to making of rules or bye-laws after previous publication243 words
- 24. Continuation of orders, etc., issued under enactments repealed and re-enacted178 words
- 6. Effect of repeal168 words
- 4. Application of foregoing definitions to previous enactments143 words
- 28. Citation of enactments143 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.