Article 260 — Definitions ................................ ................................ ................................ ... 154

the following expressions have the meaning hereby respectively assigned to them, that is to say ,— "Act of 1[Majlis-e-Shoora (Parliament)]" means an Act passed by 1[Majlis -e-Shoora (Parliament)] or the National Assembly and assented to, or deemed to have been assented to, by the President; "Act of Provincial Assembly" means an Act passed by the Provincial Assembly of a Province and assented to, or deemed to have been assented to, by the Governor; "agricultural income" means agricultural income as defined for the purposes of the law relating to income -tax; "Article" means Article of the Constitution; "borrow" includes the raising of money by the grant of annuities, and "loans" shall be construed accordingly; "Chairman" means the Chairman of the Senate and, except in Article 49, includes a person acting as Chairman of the Senate; 2["Chief Justice", in relation to the Supreme Court or a High Court, includes the Judge for the time being act ing as Chief Justice of the Court;] "citizen" means a citizen of Pakistan as defined by law; "clause" means clause of the Article in which it occurs; 3* * * * * * * * * "corporation tax" means any tax on income that is payable by companies and in respect of which the fol lowing conditions apply :— (a) the tax is not chargeable in respect of agricultural income; 2 Ins. by the Constitution (First Amdt.) Act, 1974 (33 of 1974), s. 15. 3 The “definition of Expression consultation” omitted by the Constitution (Eighteenth Amdt.) Act, 2010 (10 of 2010), s. 92. (b) no deduction in respect of the tax paid by companies is, by any law which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) no provision exists for taking the tax so paid into account in computing for the purposes of income -tax the total income of individual receiving such divi dends, or in computing the income -tax payable by, or refundable to, such individuals; "debt" includes any liability in respect of any obligation to repay capital sums by way of annuities and any liabil ity under any guarantee, and "debt charges " shall be construed accordingly; "estate duty" means a duty assessed on, or by reference to, the value of property passing upon death; "existing law" has the same meaning as in clause (7) of Article 268; "Federal law" means a law made by or under the a uthority of 1[Majlis - e-Shoora (Parliament)]; "financial year" means a year commencing on the first day of July; "goods" includes all materials, commodities and articles; "Governor" means the Governor of a Province and includes any person for the time be ing acting as the Governor of a Province; "guarantee" includes any obligation undertaken before the commencing day to make payments in the event of the profits of an undertaking falling short of a specified amount; "House" means the Senate or the Nationa l Assembly; "Joint sitting" means a joint sitting of the two Houses; "Judge" in relation to the Supreme Court or a High Court, includes the Chief Justice of the Court and also includes — (a) in relation to the Supreme Court, a person who is acting as a Judge of the Court; an (b) in relation to the High Court, a person who is an Additional Judge of the Court; 156 “members of the Armed Forces ” does not include persons who are not, for the time being, subject to any law relat ing to the members of the Armed Forces; “net proceeds” means, in relation to any tax or duty, the pro ceeds thereof, reduced by the cost of collection, as ascer tained and certified by the Auditor -General; "oath" includes affirmation; "Part" means Part of the Constitution; "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 addition thereto, of subscriptions to a provident fund; "person" includes any body politic or corporate; "President" means the President of Pakistan and includes a person for the time being acting as, or performing the functions of, the President of Pakistan and, as respects anything required to be done under the Constitution before the commencing day, the President under the Interim Constitution of the Islamic Republic of Pakistan; "Property" includes any right, title or interest in property, mov able or immovable, and any means and instruments of production; "Provincial law" means a law made by or under the autho rity of the Provincial Assembly; "remuneration" includes salary and pension; "Schedule" means Schedule to the Constitution; "securi ty of Pakistan" includes the safety, welfare, stability and integrity of Pakistan and of each part of Pakistan, but shall not include public safety as such; "service of Pakistan" means any service, post or office in connection with the affairs of the Fede ration or of a Province, and includes an All-Pakistan Service, service in the Armed Forces and any other service declared to be a service of Pakistan by or under Act of 157 1[Majlis -e-Shoora (Parliament)] or of a Provincial Assembly, but does not include servi ce as Speaker, Deputy Speaker, Chairman, Deputy Chairman, Prime Minister, Federal Minister, Minister of State, Chief Minister, Provincial Minister, 2[Attorney -General , 3[Advocate -General,] Parliamentary Secretary] or 4[Chairman or member of a Law Commissio n, Chairman or member of the Council of Islamic Ideology, Special Assistant to the Prime Minister, Adviser to the Prime Minister, Special Assistant to a Chief Minister, Adviser to a Chief Minister] or member of a House or a Provincial Assembly; "Speaker" means the Speaker of the National Assembly or a Provincial Assembly, and includes any person acting as the Speaker of the Assembly; "taxation" includes the imposition of any tax or duty, whether general, local or special, and "tax" shall be construed acco rdingly; "tax on income" includes a tax in the nature of an excess profits tax or a business profits tax. (2) In the Constitution "Act of 1[Majlis -e-Shoora (Parliament)]" or "Federal law" or "Act of Provincial Assembly" or "Provincial law" shall include an Ordinance promulgated by the President or, as the case may be, a Governor. 5[(3) In the Constitution and all enactments and other legal instruments, unless there is anything repugnant in the subject or context ,— (a) "Muslim" means a person who believes in the unity and oneness of Almighty Allah, in the absolute and unqualified finality of the Prophethood of Muhammad (peace be upon him), the last of the prophets, and does not believe in, or recognize as a prophet or religious reformer, any person who claime d or claims to be a prophet, in any sense of the word or of any description whatsoever, after Muhammad (peace be upon him); and (b) "non -Muslim" means a person who is not a Muslim and includes a person belonging to the Christian, Hindu, Sikh, 1 See footnote 6 on page 3 , supra. 2 Ins. by the Constitution (First Amdt.) Act, 1974 (33 of 1974), s. 15, ( w.e.f. the 4th May, 1974). 3 Ins. by the Constitution (Fifth Amdt.) Act, 1976 (62 of 1976), s. 16, ( w.e.f. the 13th September, 1976). 4 Ins. by the Constitution (Sixth Amdt.) Ac t, 1976 (84 of 1976), s. 5, ( w.e.f. the 31st December, 1976). 5 Subs. by the Constitution (Third Amdt.) Order, 1985 (P. O. No. 24 of 1985), Art. 6, for "clause (3)", which was previously added by Act 49 of 1974, s. 3, ( w.e.f. the 17th September, 1974). 158 Budhist or Parsi community, a person of the Quadiani group or the Lahori group (who call themselves ‘Ahmadis’ or by any other name), or a Bahai, and a person belonging to any of the scheduled castes.] 261. Person acting in office not to be regarded as successor to previo us occupant of office, etc.