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Constitution of 1956

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Part 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 provinces.


Part 6: Relations between the Federation and the Provinces

Chapter 1: Legislative Powers
Chapter 2: Financial Provisions
Chapter 3: Audit and Accounts
Chapter 4: Administrative Relations

Chapter 1: Legislative Powers

Article 105

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.

Article 106

(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.

Article 107

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to pass an Act regulating that matter accordingly, but any Act so passed may, as respects any Province, be amended or repealed by an Act of the Legislature of that Province.

Article 108

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.

Article 109

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.

Article 110

(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 Legislature.

Article 111

(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, Bills.

(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 Provisions

Article 112

(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, a Province.

(3) Nothing in this Article shall prevent the imposition of fees for services rendered.

Article 113

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.

Article 114

Parliament may by law make grants in aid of the revenues of a Province which may be in need of assistance.

Article 115

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.

Article 116

(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.

Article 117

(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 income.

Article 118

(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 clause (3);

(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 tax;

(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.

Article 119

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 and Accounts

Article 120

(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.

Article 121

(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.

Article 122

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.

Article 123

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.

Article 124

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 Assembly.

Chapter 4: Administrative relations between the federation and the provinces

Article 125

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.

Article 126

(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, and

(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.

Article 127

(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.

Article 128

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 129.

Article 129

(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 President.

(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.

Article 130

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.

Article 131

(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.

Article 132

(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 (1)

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Source: Documents and Speeches on the Constitution of Pakistan
By G. W. Choudhury (1967). Green Book House, Dacca (East Pakistan)


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