260. (1)
In the Constitution, unless the context otherwise requires, the
following expressions have the meaning hereby respectively assigned
to them, that is to say,
"Act
of Majlis- e- Shoora (Parliament)" means an Act passed by 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 purpose
of the law relating to income tax;
"Article"
means Article of the Constitution;
"borrows"
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;
"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;
"citizen"
means a citizen of Pakistan as defined by law;
"clause"
means clause of the Article in which it occurs;
"corporation
tax" means any tax or income that is payable by companies and
in respect of which the following conditions apply: (a)
the tax is not chargeable in respect of agricultural income;
(b)
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;
(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 dividends, 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 liability 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
laws" has the same meaning as in clause (7) of Article 268;
"Federal
laws" means a law made by or under the authority of 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 being 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 National 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; and
(b)
in relation to the High Court, a person who is an Additional Judge
of the Court;
"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;
"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;
"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 corporals;
"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, movable or immovable,
and any means and instruments of production;
"Provincial
law" means a law made by or under the authority of the Provincial
Assembly;
"remuneration"
includes salary and pension;
"Schedule"
means Schedule to the Constitution;
"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;
"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
Majlis- e- Shoora (Parliament) 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, Attorney- General, Advocate- General,
Parliamentary Secretary or 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 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 accordingly;
"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 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.
(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 Prophet hood 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
(b)
"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.
261.
For
the purposes of the Constitution, a person who acts an office shall
not be regarded as the successor to the person who held that office
before him or as the predecessor to the person who holds that office
after him.
262.
(1)
For the purpose of the Constitution, period of time shall be reckoned
according to the Gregorian calendar.
263.
(1)
In the Constitution,
(a)
words importing the masculine gender shall be taken to include females;
and
(b)
words in the singular shall include the plural, and words in the
plural shall include the singular.
264.
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)
revive anything not in force or existing at the time at which the
repeal takes effect;
(b)
affect the previous operation of the law or anything duly done or
suffered under the law;
(c)
affect any right, privilege, obligation or liability acquired, accrued
or incurred under the law;
(d)
affect any penalty, forfeiture or punishment incurred in respect
of any offence committed against the law; or
(e)
affect any investigation legal proceeding or remedy in respect of
any such right, privilege, obligation, liability, penalty, forfeiture
or punishment;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.
