General Clauses Act, 1897
Section 13: 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; and
(2) words in the singular shall include the plural, and vice versa.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 13
-
Karam Chand Thapar case [Chief Inspector of Mines v. Lala
State Commission held that the tariffs offered by the L-4 and L-5 bidders were not aligned to the prevailing market prices. In appeal by L-5, APTEL held that the State Commission had to necessarily adopt the tariff and…
- Alpha G184 Owners Association v. Magnum International
- Brigade Enterprises Limited v. Anil Kumar Virmani & Ors.
- Taxes Officer, Circle-B, Bharatpur v. M/S Bhagat Singh
- Dharani Sugars and Chemicals Ltd. v. Union of India & Ors.
- Shivnarayan (D) by Lrs. v. Maniklal (D) Thr. Lrs. & Ors.
- Securities & Exchange Board of India v. Magnum Equity Services Ltd. & Ors.
- Bhanushali Housing Cooperative Society Ltd. v. Mangilal & Ors.
- Jagjlt Singh v. State of Haryana and Ors.
- M.T. Khan and Ors. v. Government of Andhra Pradesh and Ors.
- Shri Ranajoy Bose v. Shri A.B. Roy and Anr.
- Ahmedabad Women Action Group and Ors. Etc. v. Union of India
- Narashimaha Murthy v. Smt. Susheelabai & Ors.
- Madhu Kishwar and Ors. Etc. v. State of Bihar and Ors.