“Act of a Provincial Legislature” means a Bill passed by a Provincial Assembly and assented to by the Governor or the President, and includes an Ordinance made by the Governor in accordance with the Constitution;
“Agricultural income” means agricultural income as defined for the purpose of the enactments relating to income-tax;
“Article” means an Article of the Constitution;
“borrow” includes the raising of money by the grant of annuities and loan shall be construed accordingly;
“casual vacancy” means a vacancy arising in the National or a Provincial Assembly otherwise than by reason of the dissolution of the Assembly;
“citizen” or “citizen of Pakistan” means a person who is a citizen of Pakistan according to the law relating to citizenship:
“clause” means a clause of the Article in which the expression occurs;
“Concurrent List” means the Concurrent List in the Fifth Schedule;
“Constituent Assembly” means the Constituent Assembly of the Dominion of Pakistan;
“Constitution Day” means the day fixed by the Constituent Assembly under clause (4) of Article 222;
“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 the companies to individuals; and
(c) that no provision exists for taking the tax so paid into account in computing for the purposes of income-tax the total income of individuals receiving such dividends or in computing the income-tax payable by, or refundable to such individuals.
“court” does not include the National or a Provincial Assembly or any committee of such an Assembly;
“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;
“elector” means a person whose name is included in an electoral roll prepared in accordance with the Constitution;
