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Microlesson · 5-min read

Key Definitions under Section 3 (Official Gazette, Person, Registered, Rule, Schedule, Section, Sub-section, Swear, Writing, Year)

# Key Definitions under Section 3 (Part 2)

## 1. Official Gazette / Gazette [Section 3(39)]

Means either:

1. The Gazette of India, or

2. The Official Gazette of a State.

Context: The Gazette of India is an authorised public journal of the Government of India, published weekly by the Department of Publication, Ministry of Housing and Urban Affairs. Notifications, rules, orders, appointments etc. acquire legal effect when published here.

## 2. Person [Section 3(42)]

An inclusive definition — 'Person' includes:

  • Any company
  • Any association
  • Any body of individuals, whether incorporated or not

Because the wording is 'shall include', natural persons (human beings) are obviously covered too — the section is expanding the term to ensure entities are not excluded.

## 3. Registered [Section 3(49)]

Used with reference to a document — means registered in India under the law for the time being in force for the registration of documents (typically the Registration Act, 1908).

## 4. Rule [Section 3(51)]

A rule made in exercise of a power conferred by any enactment, including a Regulation made as a rule under any enactment.

## 5. Schedule [Section 3(52)]

A schedule to the Act or Regulation in which the word occurs (the schedule is part of the parent Act).

## 6. Section [Section 3(54)]

A section of the Act or Regulation in which the word occurs.

## 7. Sub-section [Section 3(61)]

A sub-section of the section in which the word occurs.

## 8. Swear [Section 3(62)]

'Swear' (with grammatical variations and cognates) includes affirming and declaring in the case of persons by law allowed to affirm or declare.

> Note: The terms 'Affidavit', 'Oath' and 'Swear' carry the same conceptual definition — all three include affirmation/declaration.

## 9. Writing [Section 3(65)]

Includes references to printing, lithography, photography and other modes of representing or reproducing words in a visible form.

Modern application: This is the basis on which courts have read 'writing' to cover typed documents, e-mails, electronic records (read together with the IT Act).

## 10. Year [Section 3(66)]

A year reckoned according to the British calendar (1 January to 31 December, i.e., 365/366 days).

Worked example

### Example 1

Q: A statute imposes a penalty on 'any person' who pollutes a river. A company is caught. Can the company be prosecuted?

A: Yes. Under Section 3(42), 'person' includes any company, association or body of individuals (whether incorporated or not). The company is a 'person' for the purpose of the statute.

### Example 2

Q: A Central Act says a notice 'in writing' must be served. Is an e-mail acceptable?

A: Under Section 3(65), 'writing' includes printing, lithography, photography and other modes of representing words in visible form. Read with the Information Technology Act, 2000 (which equates electronic records with writing for legal purposes), an e-mail will generally qualify — subject to specific exclusions in the parent Act.

### Example 3

Q: The Companies Act provides for filing accounts for the 'financial year'. The Companies Act, 2013 itself defines 'financial year'. Will the General Clauses Act definition of 'year' apply?

A: No. The General Clauses Act definitions apply only when the term is not defined elsewhere in the parent Act. Since Companies Act, 2013 supplies its own definition of 'financial year', that specific definition prevails.

⚠️ Common exam mistakes

  • Treating 'person' as covering only natural persons — companies, AOPs and BOIs are all included.
  • Believing 'registered' covers registration abroad — Section 3(49) limits it to documents registered in India.
  • Equating 'year' with 'financial year'. 'Year' under Section 3(66) = calendar year; 'financial year' is a separate defined term (1 April to 31 March).
Bare-Act text Section 3 — clauses (39), (42), (49), (51), (52), (54), (61), (62), (65), (66) · The General Clauses Act, 1897 · click to expand
Section 3(39): 'Official Gazette' or 'Gazette' shall mean the Gazette of India or the Official Gazette of a State. Section 3(42): 'Person' shall include any company or association or body of individuals, whether incorporated or not. Section 3(49): 'Registered', used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents. Section 3(51): 'Rule' shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment. Section 3(52): 'Schedule' shall mean a schedule to the Act or Regulation in which the word occurs. Section 3(54): 'Section' shall mean a section of the Act or Regulation in which the word occurs. Section 3(61): 'Sub-section' shall mean a sub-section of the section in which the word occurs. Section 3(62): 'Swear', with its grammatical variations and cognate expressions, shall include affirming and declaring in the case of persons by law allowed to affirm or declare. Section 3(65): Expressions referring to 'writing' shall be construed as including references to printing, lithography, photography and other modes of representing or reproducing words in a visible form. Section 3(66): 'Year' shall mean a year reckoned according to the British calendar.
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