THE DRAFT CONSTITUTION 251
THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 283
(p) “taxation” includes the imposition of any tax or impost, whether general or local or special, and “tax” shall be construed accordingly;
(q) “tax on income” includes a tax in the nature 5 of an excess profits tax;
(r) “railway” includes a tramway not wholly within a municipal area;
(s) “Union railway” does not include an Indian State railway but, save as aforesaid, includes any railway not being a minor railway;
(t) “Indian State railway” means a railway owned by a State for the time being specified in Fart III of the First Schedule and either operated by such State, or operated on behalf of such State otherwise than in accordance with a contract made with that State by or on behalf of the Government of India, or any company operating a Union railway;
(u) “minor railway” means a railway which is wholly situate in one State and does not form a continuous line of communication with a Union railway, whether of the same gauge or not;
(v) “Schedule” means a Schedule to this Constitution;
(w) “Scheduled Castes” means in relation to any State for the time being specified in Part I of the First Schedule such castes, races or tribes or parts of or groups within castes, races or tribes as are specified in the Government of India (Scheduled Castes) Order, 1936, to be scheduled castes for the purposes of the Fifth and Sixth Schedules to the Government of India Act, 1935, in relation to the corresponding Province;
(x) “scheduled tribes” means the tribes or communities specified in Parts I to IX of the Eighth Schedule in relation to the States for the time being specified in Part I of the First Schedule to which those Parts respectively relate.
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