(2)In this Act, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say:-" agricultural income " means agricultural income as defined for the purposes of the enactments relating to Indian income tax;" borrow " includes the raising of money by the grant of annuities and "loan" shall be construed accordingly;" chief justice" includes in relation to a High Court a chief judge or judicial commissioner, and " judge " includes an additional judicial commissioner;" corporation tax" means any tax on so much of the income of companies as does not represent agricultural income, being a tax to which the enactments requiring or authorising companies to make deductions in respect of income tax from payments of interest or dividends, or from other payments representing a distribution of profits, have no application;" corresponding Province " means in case of doubt such Province as may be determined by His Majesty in Council to be the corresponding Province for the particular purpose in question;" 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;" existing Indian law " means any law, ordinance, order, byelaw, rule or regulation passed or made before the commencement of Part III of this Act by any legislature, authority or person in any territories for the time being comprised in British India, being a legislature, authority or person having power to make such a law, ordinance, order, byelaw, rule or regulation;" goods " includes all materials, commodities, and articles;" guarantee " includes any obligation undertaken before the commencement of Part III of this Act to make payments in the event of the profits of an undertaking falling short of a specified amount;"High Court " does not, except where it is expressly so provided, include a High Court in a Federated State;" Local Government " means any such Governor in Council, Governor acting with ministers, Lieutenant-Governor in Council, Lieutenant-Governor or Chief Commissioner as was at the relevant time a Local Government for the purposes of the Government of India Act or any Act repealed by that Act, but does not, save where the context otherwise requires, include any Local Government in Burma or Aden;" pension " in relation to persons in or formerly in the service of the Crown in India, Burma or Aden, means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any such 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;" pleader " includes advocate;" Provincial Act " and " Provincial law " mean, subject to the provisions of this section, an Act passed or law made by a Provincial Legislature established under this Act;"public notification" means a notification in the Gazette of India or, as the case may be, the official Gazette of a Province;" securities " includes stock;" taxation " includes the imposition of any tax or impost whether general or local or special, and" tax " shall be construed accordingly;" railway " includes a tramway not wholly within a municipal area;" federal railway " does not include an Indian State railway but, save as aforesaid, includes any railway not being a minor railway;" 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 a contract made with the State by or on behalf of the Secretary of State in Council, the Federal Government, the Federal Railway Authority, or any company operating a federal railway;" minor railway " means a railway which is wholly situate in one unit and does not form a continuous line, of communication with a federal railway, whether of the same gauge or not ;and" unit " means a Governor's Province:, a Chief Commissioner's Province or a Federated State.
