Article 366 of Constitution of India "Definitions"
In this Constitution, unless the context otherwise
requires, the following expressions have l, the meanings
hereby respectively assigned to them, that is to say-
(1) "agricultural income" means agricultural income as
defined for the purposes of the enactments relating to
Indian income-tax;
(2) "an Anglo-Indian" means a person whose father or any of
whose other male progenitors in the male line is or was of
European descent but who is domiciled within the territory
of India and is or was born within such territory of parents
habitually resident therein and not established there for
temporary purposes only;
(3) "Article" means an Article of this Constitution;
(4) "borrow" includes the raising of money by the grant of
annuities, and "loan" shall be construed accordingly;
(5) "clause" means a clause of the Article in which the
expression occurs;
(6) "corporation tax" means any tax on income, so far as
that tax is payable by companies and is a tax in the case of
which the following conditions are fulfilled:-
(a) that it is not chargeable in respect of agricultural
income;
(b) that no deduction in respect of the tax paid by
companies is, by any enactments which may apply to the tax,
authorized to be made from dividends payable by the
companies to individuals;
(c) that no provision exists for taking the tax so paid into
account in computing for the purposes of Indian income-tax
the total income of individuals receiving such dividends, or
in computing the Indian income-tax payable by, or refundable
to, such individuals;
(7) "corresponding Province", "corresponding Indian State"
or "corresponding State" means in cases of doubt such
Province, Indian State or State as may be determined by the
President to be the corresponding Province, the
corresponding Indian State or the corresponding State, as
the case may be, for the particular purpose in question;
(8)"debt" includes any liability in respect of any
obligation to repay capital sums by way of annuity and any
liability under any guarantee, and "debt charges" shall be
construed accordingly;
(9)"estate duty" means a duty to be assessed on or by
reference to the principal value, ascertained in accordance
with such rules as may be prescribed by or under laws made
by Parliament or the Legislature of a State relating to the
duty, of all property passing upon death or deemed, under
the provisions of the said laws, so to pass;
(10) "existing law" means any law, Ordinance, order,
bye-law, rule or regulation passed or made before the
commencement of this Constitution by any Legislature,
authority or person having power to make such a law,
Ordinance, order, bye-law, rule or regulation;
(11) "Federal Court" means the Federal Court constituted
under the Government of India Act, 1935;
(12) "goods" includes all materials, commodities, and
articles;
(13) "guarantee" includes any obligation undertaken before
the commencement of this Constitution to make payments in
the event of the profits of an undertaking falling short of
a specified amount;
(14) "High Court" means any court which is deemed for the
purposes of this Constitution to be a High Court for any
State and includes-
(a) any Court in the territory of India constituted or
reconstituted under this Constitution as a High Court, and
(b) any other Court in the territory of India which may be
declared by Parliament by law to be a High Court for all or
any of the purposes of this Constitution;
(15) "Indian State" means any territory which the Government
of the Dominion of India recognized as such a State;
(16) "Part" means a part of this Constitution;
(17) "pension" means a pension, whether contributory or not,
of any kind whatsoever payable to or in respect of any
person, and includes retired pay so payable, a gratuity so
payable and any sum or sums so payable by way of the return,
with or without interest thereon or any other addition
thereto, of subscriptions to a provident fund;
(18) "Proclamation of Emergency" means a Proclamation issued
under clause (1) of Article 352;
(19) "public notification" means a notification in the
Gazette of India, or, as the case may be, the Official
Gazette of a State;
(20) "railway" does not include-
(a) a tramway wholly within a municipal area, or
(b) any other line of communication wholly situate in one
State and declared by Parliament by law not to be a railway;
(22) "Ruler" means the Prince, Chief or other person who, at
any time before the commencement of the Constitution
(Twenty-sixth Amendment) Act, 1971, was recognized by the
President as the Ruler of an Indian State or any person who,
at any time before such commencement, was recognized by the
President as the successor of such Ruler;
(23) "Schedule" means a Schedule to this Constitution;
(24) "Scheduled Castes" means such cases, races or tribes or
parts of or groups within such castes, races or tribes as
are deemed under Article 341 to be Scheduled Castes for the
purposes of this Constitution;
(25) "Scheduled Tribes" means such tribes or tribal
communities or parts of or groups within such tribes or
tribal communities as are deemed under Article 342 to be
Scheduled Tribes for the purposes of this Constitution;
(26) "securities" includes stock;
(27) "sub-clause" means a sub-clause of the clause in which
the expression occurs;
(28) "taxation" includes the imposition of any tax or
impost, whether general or local or special, and "tax" shall
be construed accordingly;
(29) "tax on income" includes a tax in the nature of an
excess profits tax;
(29-A) "tax on the sale or purchase of goods" includes-
(a) a tax on the transfer, otherwise than in pursuance of a
contact, of property in any goods for cash, deferred payment
or other valuable consideration;
(b) a tax on the transfer of property in goods (whether as
goods or in some other form) invoked in the execution of a
works contract;
(c) a tax on the delivery of goods on hire-purchase or any
system of payment by installments;
(d) a tax on the transfer of the right to use any goods for
any purpose (whether or not for a specified period) for
cash, deferred payment or other valuable consideration;
(e) a tax on the supply of goods by any unincorporated
association or body of persons to a member thereof for cash,
deferred payment or other valuable consideration;
(f) a tax on the supply, by way of or as part of any service
or in any other manner whatsoever, of goods, being food or
any other Article for human consumption or any drink
(whether or not intoxicating), where such supply or service,
is for cash, deferred payment or other valuable
consideration, and such transfer, delivery or supply of any
goods shall be deemed to be a sale of those goods by the
person making the transfer, delivery or supply and a
purchase of those goods by the person to whom such transfer,
delivery or supply is made;
(30)"Union territory" means any Union territory specified in
the First Schedule and includes any other territory
comprised within the territory of India but not specified in
that Schedule.
Article 367 of Constitution of India "Interpretation"
(1) Unless the context otherwise requires, the General
Clauses Act, 1897, shall, subject to any adaptations and
modifications that may be made therein under Article 372,
apply for the interpretation of this Constitution as it
applies for the interpretation of an Act of the Legislature
of the Dominion of India.
(2) Any reference in this Constitution to Acts or laws of,
or made by, Parliament, or to Acts or laws of, or made by,
the Legislature of a State, shall be construed as including
a reference to an Ordinance made by the President or, to an
Ordinance made by a Governor, as the case may be.
(3) For the purposes of this Constitution "foreign State"
means any State other than India:
Provided that, subject to the provisions of any law made by
Parliament, the President may by order declare any State not
to be a foreign State for such purposes as may be specified
in the order.