Article: 260 Definitions
“Chairman” means the Chairman of the Senate and, except in Article 49, includes a person acting as Chairman of the Senate;
2[“Chief Justice”, 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 on 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, authorised 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 law” has the same meaning as in clause (7) of Article 268.
“Federal law” means a law made by or under the authority of 1[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 to 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 corporate;
“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 1[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, 4[Attorney General, 5[Advocate-General, Parliamentary Secretary] or 6[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 a 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 1[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.
7[(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 Prophethood 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, Budhhist 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.]
1. See Footnote 2 on page 4.
2. Section 15 of the Constitution (First Amendment) Act, 1974 (33 of 1974), inserted the definition of “Chief Justice”, in clause (1) of the Art. 260, (w.e.f. May 4, 1974).
3. Section 92 of the Constitution (Eighteenth Amendment) Act, 2010 (10 of 2010), omitted the definition of expression “consultation” in clause (1) of Art. 260, (w.e.f. April 19, 2010). The said definition had inserted by Item 24 of the schedule to C.E.O. No. 24 of 2002, (w.e.f. August 21, 2002) and validated by section 10 of the Constitution (Seventeenth Amendment) Act, 2003 (3 of 2003). The omitted definition of expression “consultation”, that read :
“consultation” shall, save in respect of appointments of Judges of the Supreme Court and High Courts, mean discussion and deliberation which shall not be binding on the President.
4. Section 15 of the Constitution (First Amendment) Act, 1974 (33 of 1974), inserted the said Commas and words, in the definition of “service of Pakistan” in clause (1) of Art. 260, (w.e.f. May 4, 1974).
5. Section 16 of the Constitution (Fifth Amendment) Act, 1976 (62 of 1976), also inserted the said word and comma, in the definition of “service of Pakistan” in clause (1) of Art. 260, (w.e.f. September 13, 1976).
6. Section 5 of the Constitution (Sixth Amendment) Act, 1976 (84 of 1976) thereafter inserted the said commas and words in clause 1 of Art. 260, (w.e.f. December 31, 1976).
7. Section 6 of the Constitution (Third Amendment) Order, 1985, P.O. No. 24 of 1985, substituted clause (3) of Art. 260, in its present form, (w.e.f. March 19, 1985), in place of the said clause as added by Section 3 of the (Second Amendment) Act, 1974 (49 of 1974), (w.e.f. September 17, 1974). Clause (3) as added in 1974, read :
“(3). — A person who does not believe in the absolute and unqualified finality of the Prophethood of Muhammad (Peace be upon him) the last of the Prophets or claims to be a Prophet, in any sense of the word or of any description whatsoever, after Muhammad (Peace be upon him), or recognizes such a claimant as a prophet or a religious reformer, is not a Muslim for the purposes of the Constitution or law.”
|Comparative Table of Article 260 of the Constitution of Pakistan, 1973|
311(2 to 7)
Leading & Latest Cases on Article 260 of the Constitution of Pakistan, 1973:
|P L D 1978 LAHORE 113||ABDUR REHMAN AND OTHERS||AMIR ALI SHAH BOKHARI AND OTHERS|
|P L D 1997 SC 32||
SHAHID NABI MALIK AND ANOTHER
CHIEF ELECTION COMMISSIONER, ISLAMABAD AND 7 OTHERS
|P L D 1999 SC 46||SHAHID ORAKZAI||Mian MUHAMMAD NAWAZ SHARIF, PRIME MINISTER OF PAKISTAN AND OTHERS|
MAHMOOD HASAN HARVI
FEDERATION OF PAKISTAN Through Secretary Interior,Government of Pak.
PROVINCE OF SINDH AND OTHERS
|P L D 2000 KARACHI 333||AHMAD YOUSUF ALI RIZVI AND OTHERS||MUNAWAR ALI BUTT AND OTHERS|
PAKISTAN LAWYERS FORUM AND OTHERS
FEDERATION OF PAKISTAN AND OTHERS
|P L D 2008 SC 77||SHAHID ORAKZAI & ANOTHER||FEDERATION OF PAKISTAN|
SINDH HIGH COURT BAR ASSOCIATION THROUGH ITS SECRETARY AND ANOTHER
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF LAW AND JUSTICE
|P L D 2013 SC 1||AIR MARSHAL (RETD.) MUHAMMAD ASGHAR KHAN||GENERAL (RETD.) MIRZA ASLAM BAIG, FORMER CHIEF OF ARMY STAFF AND OTHE|