231. (1) In this Constitution unless the context otherwise requires. the following expressions have the meanings of India hereby respectively assigned to them, that is to say–

(a) “agricultural income” means agricultural income as defined for the purposes of the enactments relating to Indian income-tax;

(b) “an Anglo-Indian” means a person whose father or any of whose other male progenitors in the male line is or was of  descent but who is domiciled within the territories of the Federation and is or was born within those territories of parents habitually resident therein and not established there for  only;

(c) “an Indian Christian” means a person who professes any form of the Christian religion and is not a European or an Anglo-Indian;

(d) “borrow” includes the raising of money by the grant of annuities and “loan” shall be construed accordingly;

(e) “Chief Justice” includes in relation to a High Court a Chief Judge;

(f) “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:

(i) that it is not chargeable in respect of agricultural income;

(ii) that no deduction in res1Ect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals;

(iii) 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:

(g) “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;

(h) “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 having v”wet to make such a law, ordinance, order, bye-law, rule or regulation and in force in any territcries of the Federation immediately before such commencement but does not include any Act of Parliament or any Order in Council made under any such Act;

(i) “goods” includes all materials. commodities, and articles;

(j) “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’,

(k) “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;

(l) “pleader” includes advocate;

(m) “Provincial Act” and “Provincial law” mean, subject to the provisions of this section, an Act passed or law made by a Provincial Legislature under this Constitution;

(n) “public notification” means a notification in the Gazette of India. or. as the case may be, the official Gazette of a Province;

(o) “securities” includes stock,

(p) “taxation” includes the imposition of any tax or impost, whether general or local or special, and “tax” shall be construed accordingly;

(q) “tax on income” includes a tax in the nature of an excess profits tax;

(r) “railway” includes a tramway not wholly within a municipal area;

(s) “federal railway” does not include an Indian State railway but, save as aforesaid, includes any railway not being a minor railway;

(t) “Indian State railway” means a railway owned by a State and either operated by the State, or operated on behalf of the State otherwise than in accordance with the State by or on the Federal Government, or any company operating a federal railway;

(u) “minor railway” means a railway which is wholly one unit and do not form a continuous communication with a federal railway, whether of the same gauge or not;

(uu) “Scheduled tribes” means the tribes or communities specified in Parts to VIII the Tenth

Schedule to this Constitution in relation to the to which those Parts respectively relate;

(v) “unit” means a Governor’s Province, a Chief Commissioner’s Province, or a Federated State, or, where two more States have acceded to the Federation as a group, such group.

(2) For the purposes of this Constitution the castes, races, or tribes or parts of or groups within castes, races specified in Parts to IX of the Eleventh Schedule Constitution shall in the Provinces to which those respectively relate, be deemed to be scheduled castes as far as regards members thereof resident in the localities in relation to them respectively in those Parts of that Schedule:

Provided that–

(a) no Indian Christian shall be deemed to be a member of a Scheduled Caste;

(b) in West Bengal no person who professes Buddhism or a tribal religion shall be deemed to be a member of a Scheduled Caste.

(3) Unless the context otherwise requires the General Clauses Act 1897 (X of 1897) shall apply for the interpretation this Constitution.

(4) Any reference in this Constitution to Federal Acts or laws, or Provincial Acts or laws, or to Acts or laws of the Federal Parliament a Provincial Legislature shall be construed as including a reference to an Ordinance made by the President cr. as the case may be, to an Ordinance made by a Governor,