Part XII: Miscellaneous Provisions
Article 366: Definitions
Original Article:
In this Constitution, 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.
- "Anglo-Indian" means a person whose father or any of whose other male progenitors is or was of European descent but domiciled in India.
- "Article" refers to any article of this Constitution.
- ... (More definitions as listed in the Constitution)
Explanations:
Article 366 of the Constitution of India provides a framework of definitions that clarify essential terms used throughout the Constitution. These definitions ensure accurate and uniform interpretation of legal and constitutional provisions, reflecting the Constitution's flexibility to adapt to societal changes.
Clause-by-Clause Explanation:
Definition of Key Financial Terms
Agricultural Income: Refers to income derived from agriculture, separating it from other taxable income categories under Indian income-tax laws.
Social and Community Classifications
Anglo-Indian: Recognizes a specific community with historical significance, granting them special representation in certain legislative contexts.
Legal Infrastructure
Article: Simplifies reference by clearly defining that the term "article" pertains to the Constitution itself.
Historical Context and Amendments:
Amendments to Article 366 reflect the evolving needs of Indian society, such as the addition of definitions for Goods and Services Tax (GST) through the 101st Amendment, which revolutionized India's indirect tax structure.
Real-Life Example:
The definition of "Goods and Services Tax" in Article 366 played a pivotal role in implementing GST, simplifying India's complex tax system and creating a unified market.
Frequently Asked Questions (FAQs):
Article 366 ensures clarity and consistency by defining key terms used in the Constitution, aiding legal and judicial interpretation.
Through amendments, Article 366 allows for the inclusion of new definitions to address evolving socio-economic and legal contexts.
The GST definition standardized indirect tax terminology, facilitating a seamless transition to a unified tax regime in India.
References:
The Constitution of India, Article 366; amendments like the 101st Amendment; and legal analyses on constitutional definitions.