260
| Definitions.
(1)
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In the Constitution, unless the context otherwise
requires, the following expressions have the meaning hereby
respectively assigned to them, that is to say,
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"Act of 778[Majlis-e-Shoora (Parliament)] 778" means
an Act passed by 779[Majlis-e-Shoora (Parliament)] 779 or the
National Assembly and assented to, or deemed to have been
assented to, by the President;
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"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;
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"agricultural income" means agricultural income as defined for
the purpose of the law relating to income tax;
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"Article" means Article of the Constitution; |
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"borrows" includes the raising of money by the grant of
annuities, and "loans" shall be construed accordingly;
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"Chairman" means the Chairman of the Senate and, except in
Article 49, includes a person acting as Chairman of the
Senate;
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780[
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"Chief Justices", in relation to the Supreme Court or a High
Court, includes the Judge for the time being acting as Chief
Justice of the Court;
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] 780
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"citizen" means a citizen of Pakistan as defined by law; |
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"clause" means clause of the Article in which it occurs; |
781[] 781
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"corporation tax" means any tax or income that is payable by
companies and in respect of which the following conditions apply:
(a)
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the tax is not chargeable in respect of agricultural
income;
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(b)
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no deduction in respect of the tax paid by companies is, by
any law which may apply to the tax, authorized to be made from
dividends payable by the companies to individuals;
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(c)
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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 dividends, or in computing the income tax
payable by, or refundable to, such individuals;
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"debt" includes any liability in respect of any obligation to
repay capital sums by way of annuities and any liability under any
guarantee, and "debt charges" shall be construed accordingly;
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"estate duty" means a duty assessed on, or by reference to, the
value of property passing upon death;
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"existing laws" has the same meaning as in clause (7) of
Article 268;
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"Federal laws" means a law made by or under the authority of 783[Majlis-e-Shoora (Parliament)] 783; |
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"financial year" means a year commencing on the first day of
July;
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"goods" includes all materials, commodities and articles; |
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"Governor" means the Governor of a Province and includes any
person for the time being acting as the Governor of a
Province;
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"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;
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"House" means the Senate or the National Assembly; |
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"Joint sitting" means a joint sitting of the two Houses; |
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"Judge" in relation to the Supreme Court or a High Court,
includes the Chief Justice of the Court and also includes
(a)
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in relation to the Supreme Court, a person who is acting as
a Judge of the Court; and
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(b)
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in relation to the High Court, a person who is an
Additional Judge of the Court;
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"members of the Armed Forces" does not include persons who are
not, for the time being, subject to any law relating of the members
of the Armed Forces;
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"net proceeds" means, in relation to any tax or duty, the
proceeds thereof, reduced by the cost of collection, as ascertained
and certified by the Auditor-General;
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"oath" includes affirmation; |
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"Part" means Part of the Constitution; |
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"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;
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"person" includes any body politic or corporals; |
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"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;
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"Property" includes any right, title or interest in property,
movable or immovable, and any means and instruments of
production;
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"Provincial law" means a law made by or under the authority of
the Provincial Assembly;
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"remuneration" includes salary and pension; |
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"Schedule" means Schedule to the Constitution; |
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"security 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;
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"Service of Pakistan" means any service, post or office in
connection with the affairs of the Federation 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 784[Majlis-e-Shoora (Parliament)] 784 or of a Provincial Assembly, but does not
include service as Speaker, Deputy Speaker, Chairman, Deputy
Chairman, Prime Minister, Federal Minister, Minister of State,
Chief Minister, Provincial Minister 785[, Attorney-General,
786[Advocate-General,] 786 Parliamentary Secretary] 785 787[, Chairman or member
of a Law Commission, Chairman or member of the Council of Islamic
Ideology, Special Assistant to the Prime Minister, Adviser to the
Prime Minister, Special Assistant to Chief Minister, Adviser to a
Chief Minister] 787 or member of a House or a Provincial Assembly;
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"Speaker" means the Speaker of the National Assembly or a
Provincial Assembly, and includes any person acting as the Speaker
of the Assembly;
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"taxation" includes the imposition of any tax or duty, whether
general, local or special, and "tax" shall be construed
accordingly;
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"tax on income" includes a tax in the nature of an excess
profits tax or a business profits tax
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(2)
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In the Constitution "Act of 788[Majlis-e-Shoora (Parliament)] 788" 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.
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789[
(3)
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In the Constitution and all enactments and other legal
instruments, unless there is anything repugnant in the subject or
context
(a)
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"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
claimed or claims to be a prophet, in any sense of the word or
of any description whatsoever, after Muhammad (peace be upon
him); and
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(b)
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"non-Muslim" means a person who is not a
Muslim and includes a person belonging to the Christian, Hindu,
Sikh, Buddhist 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.
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] 789 |
264
| Effect or repeal of laws. Where a law is repealed or is deemed to have been
repealed, by, under, or by virtue of the Constitution, the repeal
shall not except as otherwise provided in the constitution,
(a)
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revive anything not in force or existing at the
time at which the repeal takes effect;
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(b)
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affect the previous operation of the law or
anything duly done or suffered under the law;
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(c)
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affect any right, privilege, obligation or
liability acquired, accrued or incurred under the law;
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(d)
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affect any penalty, forfeiture or punishment
incurred in respect of any offence committed against the law; or
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(e)
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affect any investigation legal proceeding or
remedy in respect of any such right, privilege, obligation,
liability, penalty, forfeiture or punishment;
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and any such investigation, legal proceeding or remedy
may be instituted, continued or enforced, and any such penalty,
forfeiture or punishment may he imposed, as if the law had not been
repealed. |