6: Relations between the Federation and the Provinces
Part 6 consisted of articles 105 to
132. It described the relations between the Federation and the provinces,
and it had 4 chapters. The first chapter (articles 105 to 111) regarded
the legislative powers, the second chapter (articles 112 to 119)
the financial provisions, the third chapter (articles 120 to 124)
the audit and accounts, and the fourth chapter (articles 125 to
132) the administrative relations between the Federation and the
Part 6: Relations between the Federation and the
Chapter 1: Legislative
Chapter 2: Financial Provisions
Chapter 3: Audit and Accounts
Chapter 4: Administrative Relations
Chapter 1: Legislative Powers
Subject to the provisions of the
Constitution, Parliament may make laws, including laws having extra-territorial
operation, for the whole or any part of Pakistan, and a Provincial
Legislature may make laws for the Province or any part thereof.
(1) Notwithstanding anything in
the two next succeeding clauses, Parliament shall have exclusive
power to make laws with respect to any of the matters enumerated
in the Federal List.
(2) Notwithstanding anything in clause
(3), Parliament, and subject to clause (1) a Provincial Legislature
also, shall have power to make laws with respect to any of the matters
enumerated in the Concurrent List.
(3) Subject to clauses (1) and (2), a
Provincial Legislature shall have exclusive power to make laws for
a Province or any part thereof with respect to any of the matters
enumerated in the Provincial List.
(4) Parliament shall have power to make
laws with respect to matters enumerated in the Provincial List,
except for a Province or any part thereof.
If it appears to the Provincial Assemblies
to be desirable that any of the matters enumerated in the Provincial
List, or any matter not enumerated in any list in the Fifth Schedule
should be regulated in the Provinces by Act of Parliament and if
resolutions to that effect are passed by the Provincial Assemblies,
it shall be lawful for Parliament to pass an Act regulating that
matter accordingly, but any Act so passed may, as respects any Province,
be amended or repealed by an Act of the Legislature of that Province.
Parliament shall have power to make
laws for the whole or any part of Pakistan for implementing any
treaty agreement or convention between Pakistan and any other country,
or any decision taken at any international body, notwithstanding
that it deals with a matter enumerated in the Provincial List or
a matter not enumerated in any list in the Fifth Schedule:
Provided that no law under this Article
shall be enacted except after consultation with the Governor of
the Province to which the law is to be applied.
Subject to the provisions of Articles
107 and 108, the Provincial Legislature shall have exclusive power
to make the laws with respect to any matter not enumerated in any
list in the Fifth Schedule, including any law imposing tax not mentioned
in any such list; and the executive authority of the Province shall
extend to the administration of any law so made.
(1) If any provision of an Act
of a Provincial legislature is repugnant to any provision of an
Act of Parliament, which Parliament is competent to enact, or to
any provision of any existing law with respect to any of the matters
enumerated in the Concurrent List, then, subject to the provisions
of clause (2), the Act of Parliament, whether passed before or after
the Act of the Provincial Legislature, or, as the case may be, the
existing law, shall prevail and the Act of the Provincial Legislature
shall, to the extent of the repugnancy, be void.
(2) Where an Act of a Provincial Legislature
with respect to any of the matters in the Concurrent List contains
any provision repugnant to the provisions of an earlier Act of Parliament
or an existing law with respect to that matter, then, if the Act
of the Provincial Legislature, having been reserved for the consideration
of the President, has received his assent, the Act of the Provincial
Legislature shall prevail in the Province concerned, but nevertheless
Parliament may at any time enact any law with respect to the same
matter, amending or repealing the law so made by the Provincial
(1) Where under any provision of the
Constitution the previous recommendation of the President or of
a Governor is required to the introduction of a Bill or the moving
of an amendment, the making of the recommendation shall not preclude
him from exercising subsequently in regard to the Bill in question
any powers conferred on him by the Constitution with respect to
the withholding of assent to, or the returning or reservation of,
(2) No Act of Parliament or a Provincial
Legislature, and no provision in any such Act, shall be invalid
by reason only that some previous recommendation was not made, if
assent to that Act was given -
(a) Where the previous recommendation
required was that of the Governor, either by the Governor, or
by the President; and
(b) Where the previous recommendation
required was that of the President, by the President.
Chapter 2: Financial
(1) The Government of a Province
shall not be liable to taxation under any Act of Parliament in respect
of land or buildings situated in Pakistan, or income accruing, arising
or received in Pakistan:
Provided that where a trade or business
of any kind is carried on by or on behalf of the Government or
a Province outside that Province, nothing in this Article shall
exempt that Government from any Federal taxation in respect of
that trade or business, or any operation connected there with,
or any income arising in connection therewith, or any property
occupied for the purposes thereof.
(2) Property vested in the Federal Government
shall, save in so far as an Act of Parliament may otherwise provide,
be exempted from all taxes imposed by, or by any authority within,
(3) Nothing in this Article shall prevent
the imposition of fees for services rendered.
Save in so far as Parliament may
by law otherwise provide, no Act of a Provincial Legislature shall
impose or authorize the imposition of a tax upon the consumption
or sale of electricity which is consumed by the Federal Government,
and any Act a Provincial Legislature imposing or authorizing the
imposition of a tax on the sale of electricity shall secure that
the price of electricity sold to the Federal Government for consumption
by that Government shall be less by the amount of the tax than the
price charged to other consumers of a substantial quantity of electricity.
Parliament may by law make grants in
aid of the revenues of a Province which may be in need of assistance.
The executive authority of the Federation
shall extend to borrowing upon the security of the Federal Consolidated
Fund within such limits, if any, as may be determined by Act of
Parliament, and to the giving of guarantees within such limits,
if any, as may be so determined.
(1) Subject to the provisions of this
Article the executive authority of a Province shall extend to borrowing
upon the security of the Provincial Consolidated Fund within such
limits, if any, as may be determined by Act of the Provincial Legislature,
and to the giving of guarantees within such limits, if any, as may
be so determined.
(2) The Federal Government may, subject
to such conditions, if any, as it may think fit to impose, make
loans to, or, so long as any limits determined under the last preceding
Article are not exceeded, give guarantees in respect of loans raised
by, a Province and any sums required for the purpose of making loans
to a Province shall be charged on the Federal Consolidated Fund.
(3) A Province may not without the consent
of the Federal Government borrow outside Pakistan, nor without the
like consent raise any loan if there is still outstanding any part
of a loan made to the Province by the Federal Government or in respect
of which a guarantee has been given by the Federal Government.
(4) A consent under this Article may
be granted subject to such conditions, if any, as the Federal Government
may think fit to impose, but no such consent shall be unreasonably
withheld, nor shall the Federal Government refuse, if sufficient
cause is shown, to make a loan to, or to give a guarantee in respect
of a loan raised by, a Province, or seek to impose in respect of
any of the matters aforesaid any condition which is unreasonable;
and, if any dispute arises whether a refusal of consent, or a refusal
to make a loan or to give a guarantee, or any condition insisted
upon, is or is not justifiable, the dispute shall be settled in
accordance with the procedure prescribed in Article 129.
(1) Notwithstanding anything contained
in Article 106, no Provincial law relating to taxes for the benefit
of a Province or of a municipality, district board, local board,
or other local authority therein in respect of professions, callings
or employments shall be invalid on the ground that it relates to
a tax on income.
(2) The total amount payable in respect
of any one person to a Province or to anyone municipality, district
board, local board or other local authority in the Province by way
of taxes on professions, trades, callings and employments shall
not exceed fifty rupees per annum.
(3) The fact that a Provincial Legislature
has power to make laws as aforesaid with respect to taxes on professions,
trades, callings and employments shall not be construed as limiting,
in relation to professions, trades, callings and employments, the
generality of the entry in the Federal List relating to taxes on
(1) As soon as may be after the Constitution
Day, and thereafter at intervals not exceeding five years, the President
shall constitute a National Finance Commission consisting of the
Minister of Finance of the Federal Government, the Ministers of
Finance of the Provincial Governments, and such other persons as
may be appointed by the President after consultation with the Governors
of the Provinces.
(2) It shall be the duty of the National
Finance Commission to make recommendations to the President as to
(a) the distribution between the Federation
and the Provinces of the net proceeds of the taxes mentioned in
(b) the making of grants-in-aid by
the Federal Government to the Governments of the Provinces;
(c) the exercise by the Federal Government
and Provincial Governments of the borrowing powers conferred by
the Constitution; and
(d) any other matter relating to finance
referred to the Commission by the President. Explanation. - In
this Article "net proceeds" means, in relation to any
tax, the proceeds thereof reduced by the cost of collection.
(3) The taxes referred to in paragraph
(a) of clause (2) are following taxes raised under the authority
of Parliament namely:
(a) export duty on jute and cotton,
and any other specified export duty;
(b) taxes on income other than corporation
(c) specified duties of Federal excise;
(d) taxes on sales and purchases; and
(e) any other specified tax.
(4) As soon as may be after receiving
the recommendations of the National Finance Commission, the President
shall by Order specify, in accordance with the recommendations of
the Commission under sub-clause (a) of clause (2), the share of
the net proceeds of the taxes mentioned in clause (3) which is to
be allocated to each Province, and that share shall be paid to the
Government of the Province concerned, and shall not form part of
the Federal Consolidated Fund.
(5) The recommendations of the
National Finance Commission, together with an explanatory memorandum
as to the action taken thereon, shall be laid before the National
Assembly and the Provincial Assemblies.
No Provincial Legislature or Provincial
Government shall have power-
(a) to pass any law, or take any executive
action, prohibiting or restricting the entry into, or export from,
the Province of goods of any class or description; or
(b) to impose any taxes, cesses, tools
or dues which, as between goods manufactured or produced in the
Province and similar goods not so manufactured or produced, discriminate
in favour of the former, or which, in the case of goods manufactured
or produced outside the Province, discriminate between goods manufactured
or produced in any locality and similar goods produced in any
other locality: Provided that no Act of a Provincial Legislature
which imposes any reasonable restriction in the interest of public
health, public order or morality shall be invalid under this Article
if it is otherwise valid under the Constitution; but any Bill
for this purpose passed by the Provincial Assembly shall be reserved
for the assent of the President, and shall not become law unless
the President assents hereto.
Chapter 3: Audit
(1) there shall be a Comptroller
and Auditor-General of Pakistan, who shall be appointed by the President.
(2) The terms and conditions of service
and the term of office of the Comptroller and Auditor-General shall
be determined by Act of Parliament, and until so determined, by
rules made by the President.
(1) A person who has held office as Comptroller
and Auditor-General shall not be eligible for further appointment
in the service of Pakistan.
(2) The Comptroller and Auditor-General
shall not be removed from office before the expiration of the term
of his office except on the like grounds and in the like manner
as a judge of a High Court.
The Comptroller and Auditor-General
shall perform such duties and exercise such powers, in relation
to the expenditure and accounts of the Federation and of the Provinces,
as may be provided by Act of Parliament.
The accounts of the Federation and of
the Provinces shall be kept in such form as the Comptroller and
Auditor-General may, with the approval of he President, prescribe.
The reports of the Comptroller and Auditor-General
accounts of the Federation shall be submitted to the President,
who shall cause them to be laid before the National Assembly, and
his reports relating to the accounts of a Province shall be submitted
to the Governor, who shall cause them to be laid before the Provincial
Chapter 4: Administrative
relations between the federation and the provinces
It shall be the duty of the Federal
Government to protect each Province against external aggression
and internal disturbance, and to ensure, subject to the provisions
of Part XI, that the Government of every Province is carried on
in accordance with the provisions of the Constitution.
(1) The executive authority of
every Province shall be so exercised-
(a) as to ensure compliance with Acts
of Parliament and existing laws which apply to that Province,
(b) as not to impede or prejudice the
exercise of the executive authority of the Federation.
(2) The executive authority of the Federation
shall extend to the giving such directions to a Province as may
appear to the Federal Government to be necessary for the purposes
of clause (1), and the said authority shall also extend to the giving
of directions to a Province -
(a) as to the construction and maintenance
of means of communication declared in such direction to be of
national or military importance;
(b) as to the measures to be taken
for the protection of railways within the Province;
(c) as to the manner in which the executive
authority of the Province is to be exercised for the purpose of
preventing any grave menace to the peace or tranquility or economic
life of Pakistan, or any part thereof; and
(d) as to the carrying into execution
in the Province of any Act of Parliament which relates to a matter
enumerated in Part II of the Concurrent List and authorizes the
giving of such directions.
(3) Where in carrying out any direction
given to a Province under sub-clauses (a) and (b) of clause (2),
costs have been incurred in excess of those which would have been
incurred by the Provincial Government in the discharge of the normal
duties of that Government if such directions has not been given,
there shall be paid by the Federal Government to the Provincial
Government such sums as may be agreed, or in default of agreement,
as may be determined in accordance with the procedure prescribed
in Article 129.
(1) Notwithstanding anything in
the Constitution, the President may, with the consent of a Provincial
Government, entrust either conditionally or unconditionally to that
Government, or to any officer thereof, functions in relation to
any matter to which the executive authority of the Federation extends.
(2) An Act of Parliament may, notwithstanding
that it relates to a matter with respect to which a Provincial Legislature
has not the power to make laws, confer powers and impose duties,
or authorize the conferment of powers and the imposition of duties,
upon a Province or officers authorities thereof.
(3) Where by virtue of this Article powers
and duties have been conferred or imposed upon a Province, or officers
or authorities thereof, there shall be paid by the Federal Government
to the Provincial Government such sums as may be agreed, or, in
default of agreement, as may be determined in accordance with the
procedure prescribed in Article 129, in respect of any extra costs
incurred by the Provincial Government in connection with the exercise
of those powers and duties.
The Federal Government may, if it deems
it necessary to acquire any land situate in a Province for any purpose
connected with a matter with respect to which Parliament has power
to make laws, require the Provincial Government to acquire the land
on behalf, and at the expense of the Federal Government or, if the
land belongs to the Province, to transfer it to the Federal Government
on such terms as may be agreed or, in default of agreement, as may
be determined in accordance with the procedure prescribed in Article
(1) Any dispute between the Federal
Government and one or both Provincial Governments, or between the
two Provincial Governments, which under the law of the Constitution
is not within the jurisdiction of the Supreme Court, may be referred
by any of the Governments involved in the dispute to the Chief Justice
of Pakistan, who shall appoint a tribunal to settle the dispute.
(2) Subject to the provisions of any
Act of Parliament, the practice and procedure of any such tribunal,
including the fees to be charged and the award of costs, shall be
determined by rules made by the Supreme Court and approved by the
(3) The report of the tribunal shall
be forwarded to the Chief Justice, who shall determine whether the
purpose for which the tribunal was appointed has been carried out,
and shall return the report to the tribunal for re-consideration
if he is of opinion that the purpose has not been carried out; and
when the report is in order the Chief Justice shall forward the
report to the president who shall make such order as may be necessary
to give effect to the report.
(4) Effect shall be given in a Province
to any order made under this Article by the President, and any Act
of the Provincial Legislature which is repugnant to the order shall,
to the extent of the repugnancy, be void.
(5) An order by the President under this
Article may be varied by the President in accordance with an agreement
made by the parties concerned.
If at any time it appears to the
President that the public interest would be served by the establishment
of an Inter-Provincial Council charged with the duty of -
(a) investigating and discussing subjects
in which the Provinces, or the Federation and one or both of the
Provinces, have a common interest; or
(b) making recommendations upon any
such subject and, in particular, recommendations for the better
co-ordination of policy and action with respect to that subject;
the President may, with the consent of the Governors of the Provinces,
establish such a Council and define the nature of the duties to
be performed by it, and its organization and procedure.
(1) Notwithstanding anything in the
Constitution it shall be competent to the Provincial Government
to construct and use transmitters with respect to broadcasting in
the Province. Provided that when a Provincial Government constructs
and uses transmitters in the Province, it shall be entitled to a
part of the net proceeds of the fees received by the Federal Government
in respect of the use of any receiving apparatus in the Province,
in such proportion as may be agreed, or, in default of agreement,
as may be determined in accordance with the procedure prescribed
in Article 129.
(2) An Act of Parliament with respect
to broadcasting shall be as to secure that effect can be given to
the foregoing provisions of this Article.
(3) Nothing in this Article shall be
construed as restricting the powers conferred on the President by
the Constitution for the prevention of any grave menace to the peace
of tranquility of Pakistan or any part thereof.
(1) Parliament may by law provide
for the transfer of the railways in each Province to the Government
of the Province or to an authority constituted in the Province for
that purpose, and for all conditions, reservation and other matters
appertaining to the said law transfer; and until a transfer made
by or under any such law takes effect railways shall remain within
the purposes of the Government of the Federation, and Parliament
shall, notwithstanding anything contained in Article 106, have exclusive
power to make laws with respect thereto.
(2) Notwithstanding anything contained
in Article 196, a Provincial Legislature shall not have power to
make any law affecting any provisions of a law made under clause
Source: Documents and Speeches on the Constitution
By G. W. Choudhury (1967). Green Book House, Dacca (East Pakistan)
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