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The Constitution of India in English 2026: page 255

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 255, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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224                   THE CONSTITUTION OF INDIA
                           (Part XIX.—MISCELLANEOUS)

             (8) “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;
             (9) “estate duty” 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;
             (10) “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 person having power to
                                                      e
                                                 od
      make such a law, Ordinance, order, bye-law, rule or regulation;
             (11) “Federal Court” means the Federal Court constituted under
                                            aC
      the Government of India Act, 1935;
                                         di
             (12) “goods” includes all materials, commodities, and articles;
             1                       In
               [(12A) “goods and services tax” means any tax on supply of
      goods, or services or both except taxes on the supply of the alcoholic
      liquor for human consumption];
             (13) “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;
             (14) “High Court” 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;
             (15) “Indian State” means any territory which the Government of
      the Dominion of India recognised as such a State;



1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 14(i)
   (w.e.f. 16-9-2016).

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