The law's own dictionary
Words the Constitution defines itself, plus the courtroom vocabulary every citizen bumps into — writs, doctrines, FIRs and the rest.
Concepts & doctrines
- Anticipatory Bail
- A pre-arrest legal remedy allowing a person who fears arrest on accusation of a non-bailable offence to seek bail in advance from a Sessions Court or High Court. If granted, the person is released on bail immediately upon arrest, subject to conditions imposed by the court.
- See BNSS Section 482
- Article 14 – Right to Equality
- This article guarantees equality before the law and equal protection of the laws to all persons within India's territory. Courts use the 'reasonable classification' test to determine whether differential treatment under a law is constitutionally permissible.
- See Article 14
- Article 141 – Binding Precedent
- This article provides that the law declared by the Supreme Court is binding on all courts within the territory of India. It establishes the doctrine of precedent as a constitutional command rather than mere judicial convention.
- See Article 141
- Article 142 – Complete Justice
- This article empowers the Supreme Court to pass any order necessary to do 'complete justice' in a matter pending before it, even if not strictly provided for by existing law. It has been used for remedies ranging from environmental protection to resolving deadlocks in high-profile disputes.
- See Article 142
- Article 19 – Freedom of Speech and Expression
- This article guarantees six fundamental freedoms to citizens, including speech and expression, assembly, association, movement, residence, and profession, subject to reasonable restrictions specified in the Constitution. These restrictions include grounds like public order, morality, and sovereignty of India.
- See Article 19
- Article 20 – Protection in Respect of Conviction for Offences
- This article provides three protections to accused persons: no conviction except for violation of a law in force at the time of the act (no ex post facto punishment), no double jeopardy for the same offence, and no compulsion to be a witness against oneself. These safeguards apply regardless of citizenship.
- See Article 20
- Article 21 – Right to Life and Personal Liberty
- This article guarantees that no person shall be deprived of life or personal liberty except according to a fair, just, and reasonable procedure established by law. Judicial interpretation has expanded it to include rights like privacy, dignity, livelihood, and a clean environment.
- See Article 21
- Article 226 – High Court Writ Jurisdiction
- This article empowers High Courts to issue writs not only for enforcement of fundamental rights but also for 'any other purpose,' giving them wider writ jurisdiction than the Supreme Court under Article 32. This makes High Courts an important first forum for constitutional remedies.
- See Article 226
- Article 32 – Right to Constitutional Remedies
- This article empowers individuals to directly approach the Supreme Court for enforcement of fundamental rights through writs. Dr. B.R. Ambedkar called it the 'heart and soul' of the Constitution.
- See Article 32
- Article 356 – President's Rule
- This article allows the President to assume control of a state's administration if satisfied that the state government cannot function according to constitutional provisions, based on a report from the Governor or otherwise. Its use is subject to judicial review, as established in S.R. Bommai v. Union of India (1994).
- See Article 356
- Bail
- The conditional release of an accused person from custody, typically on furnishing a bond, pending investigation or trial. Indian law distinguishes bailable offences (where bail is a right) from non-bailable offences (where it is at court discretion).
- Basic Structure Doctrine
- A judicially evolved principle holding that Parliament's power to amend the Constitution under Article 368 cannot alter its 'basic structure'—core features like democracy, secularism, judicial review, and federalism. It was established in Kesavananda Bharati v. State of Kerala (1973).
- See Article 368
- Certiorari
- A writ by which a higher court quashes an order or decision of a lower court, tribunal, or quasi-judicial authority for lack of jurisdiction, error of law, or violation of natural justice. It is a corrective, after-the-fact remedy.
- See Article 32, Article 226
- Chargesheet (Police Report)
- The final report filed by police before a magistrate after completing investigation, summarising evidence and naming the accused to be tried. It signals the transition from investigation to the judicial trial process.
- See BNSS Section 193
- Cognizable Offence
- A category of offence, generally serious in nature, for which police can arrest without a warrant and start investigation without prior court permission. Murder and robbery are typical examples, in contrast to non-cognizable offences requiring court authorisation.
- Collegium System
- A judicially evolved practice under which appointments and transfers of judges to the Supreme Court and High Courts are decided by a panel of senior judges rather than solely by the executive. It emerged from a series of Supreme Court judgments interpreting the consultation process for judicial appointments.
- See Article 124, Article 217
- Colourable Legislation
- A doctrine that examines whether a legislature has enacted a law on a subject outside its constitutional competence but disguised it as one within its power. Courts look at the true substance and effect of the law, not merely its stated form.
- See Article 246
- Compoundable Offence
- An offence where the complainant and accused can settle the matter privately, leading to withdrawal of criminal charges, either with or without the court's permission depending on the offence's severity. Not all offences are compoundable; serious crimes like murder cannot be settled this way.
- Contempt of Court
- An act of disobedience or disrespect toward a court, or conduct that obstructs the administration of justice, punishable by the court itself. It can be civil (wilful disobedience of a court order) or criminal (scandalising the court or interfering with judicial proceedings).
- See Article 129, Article 215
- Curative Petition
- A final safeguard allowing the Supreme Court to reconsider its own judgment even after a review petition has been dismissed, to prevent abuse of process or gross miscarriage of justice. It was recognised in Rupa Ashok Hurra v. Ashok Hurra (2002) and is decided by senior judges in chambers.
- See Article 137
- Doctrine of Eclipse
- A principle stating that a pre-Constitution law inconsistent with fundamental rights is not void ab initio but becomes unenforceable ('eclipsed') only against citizens for the affected rights. It revives if the conflicting fundamental right is later amended or removed.
- See Article 13
- Doctrine of Pith and Substance
- A principle used to determine the true nature ('pith and substance') of a law when it appears to overlap between Union and State legislative lists. If the law is substantially within the enacting legislature's competence, incidental encroachment on the other list does not invalidate it.
- See Article 246
- Doctrine of Proportionality
- An administrative and constitutional law principle requiring that the severity of a restriction or penalty must be proportionate to the object it seeks to achieve. Courts use it to review whether state action, especially restrictions on fundamental rights, is excessive relative to its purpose.
- Doctrine of Repugnancy
- This doctrine applies when a State law conflicts with a Union law on a subject in the Concurrent List; the Union law generally prevails and the State law becomes void to the extent of the conflict. An exception exists if the State law has received the President's assent.
- See Article 254
- Doctrine of Severability
- This doctrine holds that if part of a statute is unconstitutional, only that offending part is struck down while the rest of the law remains valid, provided the valid portion can stand independently. If the valid and invalid parts are inseparable, the entire law falls.
- See Article 13
- Doctrine of Ultra Vires
- A principle used to invalidate an action, rule, or law that exceeds the legal authority granted to the body that made it. It applies both to delegated legislation exceeding statutory authority and to legislative acts exceeding constitutional limits.
- Double Jeopardy
- A constitutional protection preventing a person from being prosecuted and punished more than once for the same offence based on the same facts. It does not bar separate proceedings for distinct offences arising from the same act.
- See Article 20
- First Information Report (FIR)
- The written document prepared by police upon receiving information about the commission of a cognizable offence, marking the formal start of a criminal investigation. It is not evidence in itself but sets the investigative process in motion.
- See BNSS Section 173
- Golden Triangle
- A term describing the interconnected fundamental rights under Articles 14 (equality), 19 (freedoms), and 21 (life and liberty), which courts read together to test the validity of state action. Any law affecting personal liberty must satisfy all three articles.
- See Article 14, Article 19, Article 21
- Habeas Corpus
- A writ that orders a person (often a jailer or state authority) to produce a detained individual before the court and justify the detention. It safeguards personal liberty against illegal or arbitrary confinement, whether by the state or a private person.
- See Article 32, Article 226
- Harmonious Construction
- A rule of interpretation requiring that when two provisions of a statute or the Constitution appear to conflict, courts should read them together so both can operate without one nullifying the other. It avoids treating any provision as redundant.
- Judicial Activism
- A term describing courts taking a proactive role in protecting rights and addressing governance gaps, often through expansive interpretation of constitutional provisions or PILs. It is sometimes contrasted with 'judicial restraint,' where courts defer more to legislative and executive judgment.
- Judicial Review
- The power of courts to examine the constitutionality of legislative enactments and executive actions and to strike them down if they violate the Constitution. It is considered part of the basic structure of the Indian Constitution.
- See Article 13
- Mandamus
- A writ commanding a public official, body, or lower court to perform a duty it is legally obligated to perform but has failed or refused to do. It cannot be used to compel discretionary or purely private acts.
- See Article 32, Article 226
- Ordinance
- A law promulgated by the President (at the Union level) or Governor (at the state level) when the legislature is not in session and immediate action is needed. It has the same force as an Act of the legislature but must be approved within a specified period after the legislature reconvenes, or it lapses.
- See Article 123, Article 213
- Plea Bargaining
- A pre-trial process allowing an accused to negotiate with the prosecution, typically pleading guilty to a lesser charge or accepting a reduced sentence in exchange for a quicker resolution. It is available only for certain categories of offences and is not permitted in serious crimes affecting the socio-economic condition of the country or against women and children.
- Police Remand/Custody
- The period during which an arrested person may be held in police custody or judicial custody for further investigation, ordered by a magistrate. Total detention before filing of a chargesheet is subject to statutory time limits depending on the severity of the offence.
- See BNSS Section 187
- Preventive Detention
- The detention of a person without trial to prevent them from committing a future offence, rather than punishing a past one. Article 22 provides specific procedural safeguards for such detention, including limits on detention periods and rights to representation before an advisory board.
- See Article 22
- Prohibition
- A writ issued to stop a lower court or tribunal from continuing proceedings that exceed its jurisdiction or violate legal limits. Unlike certiorari, it is preventive rather than corrective, issued before the decision is finalised.
- See Article 32, Article 226
- Public Interest Litigation (PIL)
- A judicial mechanism allowing any public-spirited person or organisation to approach the court on behalf of those unable to do so themselves, typically to enforce fundamental rights or address issues of public concern. It relaxed the traditional rule of standing (locus standi) in Indian constitutional litigation.
- See Article 32, Article 226
- Quo Warranto
- A writ questioning the legal authority of a person to hold a public office, asking 'by what warrant' they occupy it. If the holder lacks proper qualification or authority, the court can restrain them from acting in that office.
- See Article 32, Article 226
- Rule of Law
- A foundational constitutional principle meaning that all persons, including the government, are subject to and accountable under the law, and no one is above it. It implies supremacy of law, equality before law, and predictability in legal processes.
- Self-Incrimination
- A constitutional protection giving an accused person the right not to be compelled to be a witness against themselves in a criminal case. This underlies the accused's right to remain silent during interrogation and trial.
- See Article 20
- Separation of Powers
- A constitutional principle dividing governmental functions among the legislature, executive, and judiciary to prevent concentration of power in one body. In India this separation is not rigid but built into checks and balances, and it is considered part of the basic structure.
- Zero FIR
- An FIR that can be registered at any police station regardless of where the offence occurred or which station has territorial jurisdiction. It is later transferred to the police station with proper jurisdiction, ensuring victims are not turned away on technical grounds.
- See BNSS Section 173
Defined in the text
- Chief Election Commissioner
- The head of the Election Commission, appointed by the President, who chairs the Commission when other Election Commissioners are also appointed.
- When any other Election Commissioner is so appointed the Chief Election Commissioner shall act as the Chairman of the Election Commission.
- See Article 324
- Committee
- This refers to a Committee set up as provided under Article 243S, typically a Wards Committee within a Municipality.
- "Committee" means a Committee constituted under article 243S;
- See Article 243P
- Election Commission
- The Election Commission is the constitutional body responsible for supervising and conducting elections to Parliament, State Legislatures, and the offices of President and Vice-President. It also oversees preparation of electoral rolls for these elections.
- The superintendence, direction and control of the preparation of the electoral rolls for, and the conduct of, all elections to Parliament and to the Legislature of every State and of elections to the offices of President and Vice-President held under this Constitution shall be vested in a Commission (referred to in this Constitution as the Election Commission).
- See Article 324
- Federal Court
- The court that was established under the 1935 Government of India Act, before the Supreme Court of India existed.
- means the Federal Court constituted under the Government of India Act, 1935
- See Article 366
- Gram Sabha
- The Gram Sabha is made up of all voters registered in a village that falls under a village-level Panchayat's area.
- “Gram Sabha” means a body consisting of persons registered in the electoral rolls relating to a village comprised within the area of Panchayat at the village level;
- See Article 243
- High Court
- Any court recognized as a High Court for a State, including courts set up under the Constitution or declared as such by Parliament.
- means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution
- See Article 366
- Indian State
- A territory that was officially recognized as a State by the Dominion of India's government before full independence/republic status.
- means any territory which the Government of the Dominion of India recognised as such a State
- See Article 366
- Metropolitan area
- A Metropolitan area is a large urban region with a population of one million or more, spanning one or more districts and including two or more Municipalities, Panchayats, or adjoining areas, which the Governor officially declares as such through a public notification.
- "Metropolitan area" means an area having a population of ten lakhs or more, comprised in one or more districts and consisting of two or more Municipalities or Panchayats or other contiguous areas, specified by the Governor by public notification to be a Metropolitan area for the purposes of this Part;
- See Article 243P
- Money Bill
- A Money Bill is a bill that deals only with taxes, government borrowing or guarantees, the Consolidated Fund or Contingency Fund of India (its custody, receipts, withdrawals, or appropriations), charged expenditure, or audit of Union/State accounts, or matters incidental to these. It does not include bills that merely impose fines, license fees, or service fees, or that let local authorities impose taxes for local purposes.
- a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters, namely :— (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) the regulation of the borrowing of money or the giving of any guarantee by the Government of India, or the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of India; (c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such Fund; (d) the appropriation of moneys out of the Consolidated Fund of India; (e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure; (f) the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or (g) any matter incidental to any of the matters specified in sub-clauses (a) to (f). A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.
- See Article 110
- Municipal area
- This is the geographical boundary of a Municipality as officially notified by the Governor.
- "Municipal area" means the territorial area of a Municipality as is notified by the Governor;
- See Article 243P
- Municipality
- A Municipality is a local self-government body for urban areas, established under Article 243Q.
- "Municipality" means an institution of self-government constituted under article 243Q;
- See Article 243P
- Panchayat
- A Panchayat is a local self-government body for rural areas, established under Article 243B.
- "Panchayat" means a Panchayat constituted under article 243B;
- See Article 243P
- Panchayat area
- This refers to the geographic area over which a particular Panchayat has jurisdiction.
- “Panchayat area” means the territorial area of a Panchayat;
- See Article 243
- Part
- Refers to one of the major Parts (sections) into which the Constitution is divided.
- means a Part of this Constitution
- See Article 366
- Proclamation of Emergency
- The official declaration of a national emergency made under Article 352(1).
- means a Proclamation issued under clause (1) of article 352
- See Article 366
- Regional Commissioners
- Officials the President may appoint, after consulting the Election Commission, to help it carry out its election-related functions before major elections to the House of the People or State Legislatures.
- Before each general election to the House of the People and to the Legislative Assembly of each State, and before the first general election and thereafter before each biennial election to the Legislative Council of each State having such Council, the President may also appoint after consultation with the Election Commission such Regional Commissioners as he may consider necessary to assist the Election Commission in the performance of the functions conferred on the Commission by clause (1).
- See Article 324
- Ruler
- A former royal ruler of a princely State (or their recognized successor) as acknowledged by the President before the 1971 abolition of privy purses.
- means the Prince, Chief or other person who, at any time before the commencement of the Constitution (Twenty-sixth Amendment) Act, 1971, was recognised by the President as the Ruler of an Indian State or any person who, at any time before such commencement, was recognised by the President as the successor of such Ruler
- See Article 366
- Schedule
- Refers to one of the Schedules attached to the Constitution.
- means a Schedule to this Constitution
- See Article 366
- Scheduled Castes
- Specific castes or groups officially listed as Scheduled Castes under Article 341, entitled to certain constitutional protections.
- means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution
- See Article 366
- Scheduled Tribes
- Specific tribal communities officially listed as Scheduled Tribes under Article 342, entitled to certain constitutional protections.
- means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution
- See Article 366
- Services
- Services means anything that is not physical goods, e.g., work or actions provided to someone.
- means anything other than goods
- See Article 366
- State (for articles 246A, 268, 269, 269A, 279A)
- For these specific tax-related articles, 'State' also covers Union territories that have their own legislature, like Delhi.
- with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature
- See Article 366
- Union territory
- A Union territory is one listed in the First Schedule, or any other Indian territory not listed as part of a State.
- means any Union territory specified in the First Schedule and includes any other territory comprised within the territory of India but not specified in that Schedule
- See Article 366
- agricultural income
- It means income from agriculture, using the same meaning given to that term in Indian income-tax laws.
- agricultural income as defined for the purposes of the enactments relating to Indian income-tax
- See Article 366
- an Anglo-Indian
- A person with European male ancestry who is domiciled in India and born there to parents who lived there permanently, not just temporarily.
- a person whose father or any of whose other male progenitors in the male line is or was of European descent but who is domiciled within the territory of India and is or was born within such territory of parents habitually resident therein and not established there for temporary purposes only
- See Article 366
- article
- Refers to an article (numbered provision) of the Indian Constitution.
- means an article of this Constitution
- See Article 366
- borrow
- Borrowing includes raising money through granting annuities; 'loan' is interpreted the same way.
- includes the raising of money by the grant of annuities, and "loan" shall be construed accordingly
- See Article 366
- clause
- A clause is a sub-part of the article where the word 'clause' appears.
- means a clause of the article in which the expression occurs
- See Article 366
- corporation tax
- A tax on company income that excludes agricultural income and cannot be deducted from dividends paid to shareholders or adjusted against their personal income 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, authorised to be made from dividends payable by the companies to individuals; (c) 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
- See Article 366
- corresponding Indian State
- When it's unclear which Indian State corresponds to a former entity, the President decides for the specific purpose at hand.
- in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question
- See Article 366
- corresponding Province
- When it's unclear which Province corresponds to a former entity, the President decides for the specific purpose at hand.
- in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question
- See Article 366
- corresponding Province, corresponding Indian State or corresponding State
- When it's unclear which old Province or State corresponds to a new one, the President decides which one it is for that purpose.
- means in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question
- See Article 366
- corresponding State
- When it's unclear which State corresponds to a former entity, the President decides for the specific purpose at hand.
- in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question
- See Article 366
- debt
- Debt includes obligations to repay money as annuities and liabilities under guarantees; 'debt charges' follows the same meaning.
- 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
- See Article 366
- debt charges
- 'Debt charges' is interpreted consistently with the definition of 'debt'.
- shall be construed accordingly [with 'debt', which includes liability to repay capital sums by annuities and liability under guarantees]
- See Article 366
- district
- It simply means an administrative district within a State.
- "district" means a district in a State;
- See Article 243P
- estate duty
- A tax charged on the value of property that passes to heirs when a person dies, calculated using rules set by Parliament or State law.
- means a duty to be assessed on or by reference to the principal value, ascertained in accordance with such rules as may be prescribed by or under laws made by Parliament or the Legislature of a State relating to the duty, of all property passing upon death or deemed, under the provisions of the said laws, so to pass
- See Article 366
- existing law
- Any law or rule that was validly made before the Constitution came into force.
- means any law, Ordinance, order, bye-law, rule or regulation passed or made before the commencement of this Constitution by any Legislature, authority or person having power to make such a law, Ordinance, order, bye-law, rule or regulation
- See Article 366
- foreign State
- For constitutional purposes, a 'foreign State' is any country other than India itself. The President can, by order and subject to any law made by Parliament, declare that a particular State should not be treated as a foreign State for specified purposes.
- any State other than India
- See Article 367
- goods
- Goods covers all physical materials, commodities, and articles.
- includes all materials, commodities, and articles
- See Article 366
- goods and services tax
- GST is a tax on the supply of goods, services, or both, but does not apply to alcoholic drinks meant for human consumption.
- means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption
- See Article 366
- guarantee
- A guarantee includes pre-Constitution promises to pay money if a business's profits fall below a set level.
- 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
- See Article 366
- intermediate level
- This is an administrative tier between the village and district levels, officially designated by the State's Governor through a public notification.
- “intermediate level” means a level between the village and district levels specified by the Governor of a State by public notification to be the intermediate level for the purposes of this Part;
- See Article 243
- law
- The term 'law' covers not just statutes but also Ordinances, orders, bye-laws, rules, regulations, notifications, and even customs or usages that have legal force in India.
- “law” includes any Ordinance, order, bye-law, rule, regulation, notification, custom or usage having in the territory of India the force of law
- See Article 13
- laws in force
- This means all laws enacted before the Constitution came into force by any legislature or authorized body in India, as long as they weren't repealed earlier—even if such laws weren't actually being enforced everywhere or at all at that time.
- “laws in force” includes laws passed or made by a Legislature or other competent authority in the territory of India before the commencement of this Constitution and not previously repealed, notwithstanding that any such law or any part thereof may not be then in operation either at all or in particular areas
- See Article 13
- loan
- 'Loan' is understood the same way as 'borrow', including money raised via annuities.
- shall be construed accordingly [with 'borrow', which includes the raising of money by the grant of annuities]
- See Article 366
- pension
- Any regular payment made to a retired person, including retired pay, gratuity, and provident fund refunds with interest.
- 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
- See Article 366
- population
- Population refers to the figures from the most recent census that have been officially published.
- "population" means the population as ascertained at the last preceding census of which the relevant figures have been published;
- See Article 243P
- public notification
- An official announcement published in the Gazette of India or a State's Official Gazette.
- means a notification in the Gazette of India, or, as the case may be, the Official Gazette of a State
- See Article 366
- railway
- Railway excludes local tramways within a city and any single-State transport line that Parliament has declared not to be a railway.
- does not include (a) a tramway wholly within a municipal area, or (b) any other line of communication wholly situate in one State and declared by Parliament by law not to be a railway
- See Article 366
- sub-clause
- A sub-clause is a smaller division within the clause where the term appears.
- means a sub-clause of the clause in which the expression occurs
- See Article 366
- tax
- 'Tax' is interpreted consistently with the definition of 'taxation'.
- shall be construed accordingly [with 'taxation', which includes the imposition of any tax or impost, whether general or local or special]
- See Article 366
- tax on income
- A tax on income also includes taxes charged on excess profits.
- includes a tax in the nature of an excess profits tax
- See Article 366
- tax on the sale or purchase of goods
- This broadly covers taxes on many kinds of goods transactions beyond simple sales, including works contracts, hire-purchase, leasing goods, club supplies to members, and supply of food/drink as part of service—all treated as sales/purchases for tax purposes.
- includes (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made
- See Article 366
- taxation
- Taxation covers any kind of tax or levy, whether nationwide, local, or special; 'tax' is understood the same way.
- includes the imposition of any tax or impost, whether general or local or special, and "tax" shall be construed accordingly
- See Article 366
- the State
- For Part III of the Constitution, 'the State' means not just the central and state governments and legislatures, but also local bodies (like municipalities) and other authorities operating within India or under the Indian government's control. This broad definition makes fundamental rights enforceable against all these entities.
- the State” includes the Government and Parliament of India and the Government and the Legislature of each of the States and all local or other authorities within the territory of India or under the control of the Government of India
- See Article 12
- village
- A village is any village (or group of villages) that the Governor has formally designated as such through a public notification for Panchayat purposes.
- “village” means a village specified by the Governor by public notification to be a village for the purposes of this Part and includes a group of villages so specified.
- See Article 243