6: Relations between the Centre and the Provinces
Part 6: Relations between the Centre and the Provinces
(1) The Central Legislature shall have exclusive
power to make laws (moulding laws having extra-territorial operation)
for the whole or any part of Pakistan with respect to any matter
enumerated in the Third Schedule.
(2) Where the national interest of Pakistan in relation
(a) the security of Pakistan, including the economic
and financial stability of Pakistan;
(b) planning or co-ordination; or
(c) the achievement of uniformity in respect of any
matter in different parts of Pakistan;
so requires, the Central Legislature shall have power
to make laws (including laws having extra-territorial operation)
for the whole or any part of Pakistan with respect to any matter
not enumerated in the Third Schedule.
(a) it appears to the Assembly of a Province to be
desirable that a matter not enumerated in the Third Schedule should
be regulated in the Province by an Act of the Central Legislature;
(b) a resolution to that effect is passed by the
Provincial Assembly, the Central Legislature shall have power to
make laws having effect in the Province with respect to that matter,
but any law made in pursuance of this power may be amended or repealed
by an Act of the Provincial Legislature.
(4) The Central Legislature shall havepower(but not
exclusive power) to make laws for the Islamabad Capital Territory
and the Dacca Capital Territory with respect to any matter not enumerated
in the Third Schedule.
(5) The Central Legislature shall have power to make
laws for any part of Pakistan not forming part of a Province with
respect to any matter.
A Provincial Legislature shall have power to make
laws for the Province, or any part of the Province, with respect
to any matter other than a matter enumerated in the Third Schedule.
(1) The responsibility of deciding whether a legislature
has power under this Constitution to make a law is that of the legislature
(2) The validity of a law shall not be called in
question on the ground that the legislature by which it was made
had no power to make the law.
(3) Nothing in clause (1) or clause (2) shall be
construed to have the effect of taking away, limiting to restricting
the power of a High Court exercisable by it under paragraph (c)
of clause (2) of Article 98.)
When a Provincial Law is inconsistent with a Central
Law, the latter shall prevail, and the former shall, to the extent
of the inconsistency, be invalid.
The Executive authority of the Republic extends-
(a) to all matters with respect to which the Central
Legislature has exclusive power to make laws under clause (1) of
(b) where a law made by the Central Legislature in
pursuance of clause (2), clause (3) or clause (4) of Article 131
provides that the law shall be administered by the Central Government-to
the execution of that law; and
(c) in relation to a part of Pakistan not forming
part of a Province-to all matters.
(1) Subject to clause (2) of this Article, the executive
authority of a Province extends to all matters with authority of
pro-respect to which the Legislature of the Province has power to
(2) The executive authority of a Province does not
extend to the execution of a law made by the Central legislature
to which paragraph (b) of Article 135 applies.
(1) The Central Government shall not, in respect
of its property or income, be liable to taxation under any provincial
Law, and, the subject to clause (2) of this Article, a Provincial
Government shall not, in respect of its property or income, be liable
to taxation under a Central Law or under a Provincial Law of the
(2) If a trade or business of any kind is carried
on by or on behalf of the Government of a Province outside that
Province, that Government may, in respect of any property used in
connection with that trade or business or any income arising from
that trade or business, be taxed under a Central Law or under a
Provincial Law of the other Province.
(3) Nothing in this Article shall prevent the imposition
of fees for services rendered.
The Central Legislature may by law make grants in
aid of the revenues of a Provincial Government that may be in need
The executive authority of the Central Government
extends to borrowing upon the security of the Central Consolidated
Fund within such limits, if any, as may be determined by Act of
the Central Legislature, 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 extends 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) A Provincial Government shall not, without the
consent of the Central Government-
(a) borrow outside Pakistan; or
(b) raise any loan at a time when there is outstanding
any part of-
(i) a loan made to the Province concerned by the
Central Government; or
(ii) any other loan raised by the Province in respect
of which a guarantee has been given by the Central Government.
(3) The Central Government may, subject to such conditions,
if any, as it may think fit to impose, make loans to a Provincial
Government and, within such limits as may be fixed by Act of the
Central Legislature, give guarantees in respect of loans raised
by a Provincial Government, and any sums required for the purpose
of making loans to a Provincial Government shall be charged upon
the Central Consolidated Fund.
(4) A consent under this Article may be granted subject
to such conditions, if"any, as the Central Government may think
fit to impose, but no such consent shall be unreasonably withheld,
nor shall the Central 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 Provincial Government, or seek to impose in respect
of any of the matters aforesaid any condition that 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 referred to
the National Assembly for consideration.
A Provincial Law may impose taxes, not exceeding
such limits as may from time to time be fixed by Act of the Central
Legislature, on persons callings or employments, and no such Provincial
Law shall be regarded as imposing a tax on income.
(1) Subject to clause (2) of this Article, the Legislature
of a Province shall not have power-
(a) to make any law prohibiting or restricting the
entry into, or the export from, the Province of any goods; or
(b) to impose a tax which, as between goods manufactured
or produced in the Province and similar goods not so manufactured
or produced, discriminates in favour of the former goods or which,
in the case of goods manufactured or produced outside the Province,
discriminates between goods manufactured or produced in any locality
in Pakistan and similar goods produced in any other locality in
(2) No Provincial Law which imposes any reasonable
restriction in the interest of public health, public order or morality
or for the purpose of protecting animals or plants from disease
or preventing or alleviating any serious shortage in the Province
of an essential commodity shall, if it was made with consent of
the President, be invalid by reason of this Article.
(1) Notwithstanding anything in this Constitution,
the President may, with the consent of a Provincial Government,
entrust either conditionally or unconditionally to that Government,
or to any officer or authority of that Government, functions in
relation to any matter to which the executive authority of the Republic
(2) An Act of the Central Legislature may, notwithstanding
that it relates to a matter with respect to which a Provincial Legislature
has no power to make laws, confer powers and impose duties, or authorize
the conferment of powers and the imposition of duties, upon a Provincial
Government or officers or authorities of a Provincial Government.
(3) Where, by virtue of this Article, functions have
been entrusted or powers and duties have been conferred or imposed
upon, a Provincial Government or officers or authorities of a Provincial
Government, there shall be paid by the Central Government to the
Provincial Government such sums as may be agreed (or if there is
no agreement, as may be determined by Act of the Central Legislature)
in respect of any extra costs incurred by the Provincial Government
in connection with the performance of those functions, the exercise
of those powers or the discharge of those duties.
(1) The President may, from time to time, constitute
a National Finance Commission for the purposes of clause (4) of
(2) The President shall constitute a National Finance
Commission for the purposes of clause (6) of this Article not later
than fifteen months before the expiration of each period specified
by the National Economic Council under clause (5) of Article 145
(in this Article referred to as a "Plan period").
(3) A National Finance Commission shall consist of
the Ministers in charge of the portfolios of Finance in the Central
and the Provincial Governments and such other persons as, after
consultation with the Governors of the Provinces, the President
(4) A National Finance Commission constituted for
the purposes of this clause shall make recommendations to the President
with respect to-
(a) the distribution between the Central Government
and the Provincial Governments of the proceeds (after deducting
the cost of their collection) of the following taxes :-
(i) Taxes on income, including corporation tax, but
not including taxes on income consisting of remuneration paid out
of the Central Consolidated Fund :
(ii) Taxes on sales and purchases :-
(iii) Export duty on jute and cotton, and such other
export duties as may be specified by the President;
(iv) Such duties of excise imposed under a Central
Law as may be specified by the President:
(v) Such other taxes as may be specified by the President;
(b) the making of grants-in-aid by the Central Government
to the Provincial Governments;
(c) the exercise by the Central Government and the
Provincial Governments of the borrowing powers conferred by this
(d) any other matter relating to finance referred
to the Commission by the President.
(5) As soon as is practicable after receiving the
recommendations of the Commission referred to in clause (4) of this
Article, the President shall, after considering the recommendations,
specify by Order the share of the proceeds of the taxes referred
to in paragraph (a) of clause (4) of this Article which is to be
allocated to each Provincial Government, and that share shall be
paid to the Government of the Province concerned, and notwithstanding
Article 37, shall not form part of the Central Consolidated Fund.
(6) A National Finance Commission constituted for
the purposes of this clause shall submit to the President, not later
than six months before the expiration of the plan period during
which it is constituted-
(a) a report on the progress made during that period
in advancing the object referred to in clause (4) or Article 145;
(b) recommendations as to the manner in which that
object should be achieved in the next succeeding plan period.
(7) The President shall furnish a copy of the report
and the recommendations submitted to him under clause (6) of this
Article to the National Economic Council, which shall take those
recommendations into account in formulating its plans.
(8) Any recommendations of a National Finance Commission
furnished to the President shall, together with an explanatory memorandum
as to the action taken on them, be laid before the National Assembly
and before each of the Provincial Assemblies.
(9) The same Commission may be constituted for the
purposes of clause (4) and clause (6) of this Article.
(1) As soon as is practicable after the commencing
day, the President shall constitute a Council, to be known as the
National Economic Council.
(2) The Council shall consist of such persons as
are appointed to the Council by the President, who shall be members
of the Council during the pleasure of the President.
(3) The Council shall, from time to time, and whenever
so directed by the President, review the overall economic position
of Pakistan, formulate plans with respect to financial, commercial
and economic policies and the economic development of Pakistan and
inform the Central and the Provincial Governments of those plans.
(4) A primary object of the Council in formulating
the plans referred to in clause (3) of this Article shall be to
ensure that disparities between the Provinces, and between different
areas within a Province, in relation to incomes per capita, are
removed and that the resources of Pakistan (including resources
in foreign exchange ) are used and allocated in such manner as to
achieve that object in the shortest possible time, and it shall
be the duty of each Government to make the utmost endeavour to achieve
(5) The plans formulated by the Council in pursuance
of clause (3) of this Article in relation to the economic development
of Pakistan shall be formulated with respect to periods specified
by the Council.
(6) The Council may, from time to time, appoint such
committees or bodies of experts as it considers necessary to assist
it in the performance of its functions.
(7) Nothing in this Article shall affect the exercise
of the executive authority of the Central Government or of a Provincial
(8) The Council shall submit every year to the National
Assembly a report on the results obtained and the progress made
in the achievement of the object referred to in clause (4) of this
Article, and a copy of the report shall also be laid before each
(1) Any property that has no rightful owner, shall,
if located in a Province, vest in the Government of that Province,
and in every other case, in the Central Government.
(2) All lands, minerals and other things of value
underlying the ocean within the territorial waters of Pakistan shall
vest in the Central Government.
Source: Documents and Speeches on the Constitution
By G. W. Choudhury (1967). Green Book House, Dacca (East Pakistan)
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