Chapter 1: "Finance." of Part VI: "Finance, Property, Contracts and Suits"

Part VI: Finance, Property, Contracts and Suits

Chapter 1: Finance.

160	National Finance Commission. (1) Within six months of the commencing day and thereafter at intervals not exceeding five years, the President shall  356 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 Provincial Governments; (c) the exercise by the Federal Government and the 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.   (3) The taxes refer red to in paragraph (a) of clause (2) are the following taxes raised under the authority of  357[Majlis-e-Shoora (Parliament)] 357, namely: - (i) taxes on income, including corporation tax, but not including taxes on income consisting of remuneration paid out of the Federal Consolidated Fund;  358[ (ii) taxes on the sales and purchases of goods imported, exported, produced, manufactured or consumed; ] 358 (iii) export duties on cotton, and such other export duties as may be specified by the President; (iv) such duties of exercise as may be specified by the President; and (v) such other taxes as may be specified by the President.    359[ (3A) The share of the Provinces in each Award of National Finance Commission shall not be less than the share given to the Provinces in the previous Award.   (3B) The Federal Finance Minister and Provincial Finance Ministers shall monitor the implementation of the Award biannaully and lay their reports before both Houses of Majlis-e-Shoora (Parliament) and Provincial Assemblies.   ] 359 (4) As soon as may be after receiving the recommendation, of the National Finance Commission, the President shall, by  360 Order, specify, in accordance with the recommendations of the Commission under paragraph (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, notwithstanding the provision of Article 78 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 both Houses and the Provincial Assemblies.   (6) At any time before an Order under clause (4) is made, the President may, by Order, make such amendments or modifications in the law relating to the distribution of revenues between the Federal Government and the Provincial Governments as he may deem necessary or expedient.   (7) The President may, by Order, make grants-in-aid of the revenues of the Provinces in need of assistance and such grants shall be charged upon the Federal Consolidated Fund.
161	Natural gas and hydro-electric power.  361[ (1) Notwithstanding the provisions of Article 78,- (a) the net proceeds of the Federal duty of excise on natural gas levied at well-head and collected by the Federal Government and of the royalty collected by the Federal Government, shall not form part of the Federal Consolidated Fund and shall be paid to the Province in which the well-head of natural gas is situated; (b) the net proceeds of the Federal duty of excise on oil levied at well-head and collected by the Federal Government, shall not form part of the Federal Consolidated Fund and shall be paid to the Province in which the well-head of oil is situated.   ] 361 (2) The net profits earned by the Federal Government, or any undertaking established or administered by the Federal Government from the bulk generation of power at a hydro-electric station shall be paid to the Province in which the hydro-electric station is situated.Explanation -For the purposes of this clause "net profits" shall be computed by deducting from the revenues accruing from the bulk supply of power from the bus-bars of a hydro-electric station at a rate to be determined by the Council of Common Interests, the operating expenses of the station, which shall include any sums payable as taxes, duties, interest or return on investment, and depreciations and element of obsolescence, and over-heads, and provision for reserves.
162	Prior sanction of President to Bills affecting taxation in which Provinces are interested. No Bill or amendment which imposes or varies a tax or duty the whole or part of the net proceeds whereof is assigned to any Province, or which varies the meaning of the expression "agricultural income" as defined for the purpose of the enactments relating to income-tax, or which affects the principles on which under any of the foregoing provisions of this Chapter moneys are or may be distributable to Provinces, shall be introduced or moved in the National Assembly except with the previous sanction of the President.
163	Provincial taxes in respect of professions, etc. A Provincial Assembly may by Act impose taxes, not exceeding such limits as may from time to time be fixed by Act of  362[Majlis-e-Shoora (Parliament)] 362, on persons engaged in professions, trades, callings or employments, and no such Act of the Assembly shall be regarded as imposing a tax on income. Miscellaneous Financial Provisions
164	Grants out of Consolidated Fund. The Federation or a Province may make grants for any purpose, notwithstanding that the purpose is not one with respect to which  363[Majlis-e-Shoora (Parliament)] 363 or, as the case may be, a Provincial Assembly may make laws.
165	Exemption of certain public property from taxation. (1) The Federal Government shall not, in respect of its property or income, be liable to taxation under any Act of Provincial Assembly and, subject to clause (2), a Provincial Government shall not, in respect of its property or income, be liable to taxation under Act of  364[Majlis-e-Shoora (Parliament)] 364 or under Act of the Provincial Assembly of any other Province.   (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 Act of  365[Majlis-e-Shoora (Parliament)] 365 or under Act of the Provincial Assembly of the Province in which that trade or business is carried on.   (3) Nothing in this Article shall prevent the imposition of fees for services rendered.

 ³⁶⁶[

165A

Power of Majlis-e-Shoora (Parliament) to impose tax on the income of certain corporations, etc. (1)  367[Majlis-e-Shoora (Parliament)] 367 has, and shall be deemed always to have had, the power to make a law to provide for the levy and recovery of a tax on the income of a corporation, company or other body or institution established by or under a Federal law or a Provincial law or an existing law or a corporation, company or other body or institution owned or controlled, either directly or indirectly, by the Federal Government or a Provincial Government, regardless of the ultimate destination of such income.   (2) All orders made, proceedings taken and acts done by any authority or person, which were made, taken or done, or purported to have been made, taken or done, before the commencement of the Constitution (Amendment) Order 1985, in exercise of the powers derived from any law referred to in clause (1), or in execution of any orders made by any authority in the exercise or purported exercise of powers as aforesaid, shall, notwithstanding any judgment of any court or tribunal,including the Supreme Court and a High Court, be deemed to be and always to have been validly made, taken or done and-shall not be called in question in any court, including the Supreme Court and a High Court, on any ground whatsoever.   (3) Every judgment or order of any court or tribunal, including the Supreme Court and a High Court, which is repugnant to the provisions of clause (1) or clause (2) shall be, and shall be deemed always to have been, void and of no effect whatsoever.

] ³⁶⁶

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Notes

³⁵⁶   For the notification constituting the National Finance Commission, see Gazette of Pakistan, 1974, Extraordinary, Part II, pages 191-192.

³⁵⁷   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁵⁸   Substituted by Constitution (Fifth Amendment) Act, 1976 (62 of 1976), Section 3 (with effect from September 16, 1976) for :

(ii)	taxes on sales and purchase;

³⁵⁹   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 59 (with effect from April 19, 2010).

³⁶⁰   For such Order, see the Distribution of Revenues and Grants-in-Aid Order, 1975 (President's Order No.2 of 1975).

³⁶¹   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 60 (with effect from April 19, 2010) for :

(1)	Notwithstanding the provisions of Article 78 the net proceeds of the Federal duty of excise on natural gas levied at well-head and collected by the Federal Government, and of the royalty collected by the Federal Government, shall not form part of the Federal Consolidated Fund and shall be paid to the Province in which the well-head of natural gas is situated.

³⁶²   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁶³   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁶⁴   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁶⁵   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁶⁶   Inserted by Constitution (Amendment) Order, 1985 (President's Order No. 11 of 1985), Art 2 (with effect from February 24, 1985).

³⁶⁷   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

Chapter 3: "Special Provisions" of Part V: "Relations between Federation and Provinces"

Part V: Relations between Federation and Provinces

Chapter 3: Special Provisions

 ³³¹[] ^331 334[] ³³⁴

153	Council of Common Interests. (1) There shall be a Council of Common Interests, in this Chapter referred to as the Council, to be appointed by the President.    336[ (2) The Council shall consist of- (a) the Prime Minister who shall be the Chairman of the Council; (b) the Chief Ministers of the Provinces; (c) three members from the Federal Government to be nominated by the Prime Minister from time to time.   ] 336 337[] 337 (4) The Council shall be responsible to  338[Majlis-e-Shoora (Parliament) ] 338 339[and shall submit an Annual Report to both Houses of Majlis-e-Shoora (Parliament)] 339.
154	Functions and rules of procedure.  340[ (1) The Council shall formulate and regulate policies in relation to matters in Part II of the Federal Legislative List and shall exercise supervision and control over related institutions.   ] 340 341[ (2) The Council shall be constituted within thirty days of the Prime Minister taking oath of office.   (3) The Council shall have a permanent Secretariat and shall meet at least once in ninety days: Provided that the Prime Minister may convene a meeting on the request of a Province on an urgent matter.   ] 341  342[(4)] 342 The decisions of the Council shall be expressed in terms of the opinion of the majority.    343[(5)] 343 Until  344[Majlis-e-Shoora (Parliament)] 344 makes provision by law in this behalf, the Council may make its rules of procedure.    345[(6)] 345  346[Majlis-e-Shoora (Parliament)] 346 in joint sitting may from time to time by resolution issue directions through the Federal Government to the Council generally or in a particular matter to take action as  347[Majlis-e-Shoora (Parliament)] 347 may deem just and proper and such directions shall be binding on the Council.    348[(7)] 348 If the Federal Government or a Provincial Government is dissatisfied with a decision of the council, it may refer the matter to  349[Majlis-e-Shoora (Parliament)] 349 in a joint sitting whose decision in this behalf shall be final.
155	Complaints as to interference with water supplies. (1) If the interests of a Province, the Federal Capital or the Federally Administered Tribal Areas, or any of the inhabitants thereof, in water from any natural source of supply  350[or reservoir] 350 have been or are likely to be affected prejudicially by- (a) any executive act or legislation taken or passed or proposed to be taken or passed, or (b) the failure of any authority to exercise any of its powers with respect to the use and distribution or control of water from that source, the Federal Government or the Provincial Government concerned may make a complaint in writing to the Council.   (2) Upon receiving such complaint, the Council shall, after having considered the matter, either give its decision or request the President to appoint a commission consisting of such persons having special knowledge and experience in irrigation, engineering, administration, finance or law as he may think fit, hereinafter referred to as the Commission.   (3) Until  351[Majlis-e-Shoora (Parliament)] 351 makes provision by law in this behalf, the provisions of the Pakistan Commissions of Inquiry Act, 1956, as in force immediately before the commencing day shall apply to the Council or the Commission as if the Council or the Commission were a commission appointed under that Act to which all the provisions of section 5 thereof applied and upon which the power contemplated by section 10A thereof had been conferred.   (4) After considering the report and supplementary report, if any, of the Commission, the Council shall record its decision on all matters referred to the Commission.   (5) Notwithstanding any law to the contrary, but subject to the provisions of clause (5) of Article 154, it shall be the duty of the Federal Government and the Provincial Government concerned in the matter in issue to give effect to the decision of the Council faithfully according to its terms and tenor.   (6) No proceeding shall lie before any court at the instance of any party to a matter which is or has been in issue before the Council. or of any person whatsoever, in respect of a matter which is actually or has been or might or ought to have been a proper subject of complaint to the Council under this Article.

 ³⁵²[

156.

National Economic Council (1) The President shall constituted a National Economic Council which shall consist of- (a) the Prime Minister, who shall be the Chairman of the Council; (b) the Chief Ministers and one member from each Province to be nominated by the Chief Minister; and (c) four other members as the Prime Minister may nominate from time to time.   (2) The National Economic Council shall review the overall condition of the country and shall, for advising the Federal Government and the Provincial Governments, forumulate plans in respect of financial, commercial, social and economic policies; and in formulating such plans it shall, amongst other factors, ensure balanced development and regional equity and shall also be guided by the Principles of Policty set out in Chapter 2 of Part-II.   (3) The meetings of the Council shall be summoned by the Chairman or on a requisition made by one-half of the members of the Council.   (4) The Coucil shall meet at least twice in a year and the quorum for a meeting of the Council shall be one-half of its total membership.   (5) The Council shall be responsible to the Majlis-e-Shoora (Parliament) and shall submit an Annual Report to each House of Majlis-e-Shoora (Parliament).

] ³⁵²

157	Electricity. (1) The Federal Government may in any Province construct or cause to be constructed hydro-electric or thermal power installations or grid stations for the generation of electricity and lay or cause to be laid inter-Provincial transmission lines  353[:] 353  354[Provided that the Federal Government shall, prior to taking a decision to construct or cause to be constructed, hydro-electric power stations in any Province, shall consult the Provincial Government concerned. ] 354   (2) The Government of a Province may- (a) to the extent electricity is supplied to that Province from the national grid, require supply to be made in bulk for transmission and distribution within the Province: (b) levy tax on consumption of electricity within the Province; (c) construct power houses and grid stations and lay transmission lines for use within the Province; and (d) determine the tariff for distribution of electricity within the Province.    355[ (3) In case of any dispute between the Federal Government and a Provincial Government in respect of any matter under this Article, any of the said Governments may move the Council of Common Interests for resolution of the dispute.   ] 355
158	Priority of requirements of natural gas. The Province in which a well-head of natural gas is situated shall have precedence over other parts of Pakistan in meeting the requirements from the well-head, subject to the commitments and obligations as on the commencing day.
159	Broadcasting and telecasting. (1) The Federal Government shall not unreasonably refuse to entrust to a Provincial Government such functions with respect to broadcasting and telecasting as may be necessary to enable that Government- (a) to construct and use transmitters in the Province; and (b) to regulate and impose fees in respect of, the construction and use of transmitters and the use of receiving apparatus in the Province: Provided that nothing in this clause shall be construed as requiring the Federal Government to entrust to any Provincial Government any control over the use of transmitters constructed or maintained by the Federal Government or by persons authorised by the Federal Government, or over the use of receiving apparatus by person so authorised.   (2) Any functions so entrusted to a Provincial Government shall be exercised subject to such conditions as may be imposed by the Federal Government, including, notwithstanding anything contained in the Constitution, any conditions with respect to finance, but it shall not be lawful for the Federal Government so to impose any conditions regulating the matter broadcast or telecast by, or by authority of, the Provincial Government.   (3) Any Federal law with respect to broadcasting and telecasting shall be such as to secure that effect can be given to the foregoing provisions of this Article.   (4) If any question arises whether any conditions imposed on any Provincial Government are lawfully imposed, or whether any refusal by the Federal Government to entrust functions is unreasonable, the question shall be determined by an arbitrator appointed by the Chief Justice of Pakistan.   (5) Nothing in this article shall be construed as restricting the powers of the Federal Government under the Constitution for the prevention of any grave menace to the peace or tranquility of Pakistan or any part thereof.

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Notes

³³¹   The following was omitted by Constitution (Seventeenth Amendment) Act, 2003 (3 of 2003), Article 5 (with effect from December 31, 2003) : :

 ³³²[

152A

National Security Council. (1) There shall be a National Security Council to serve as a forum for consultation on strategic matters pertaining to the sovereignty, integrity and security of the State; and the matters relating to democracy, governance and inter-provincial harmony.   (2) The President shall be the Chairman of the National Security Council and its other members shall be the Prime Minister, the Chairman of the Senate, the Speaker of the National Assembly, the Leader of the Opposition in the National Assembly, the Chief Ministers of the Provinces, the Chairman Joint Chiefs of Staff Committee, and the Chiefs of Staff of the Pakistan Army, Pakistan Navy and Pakistan Air Force.   (3) Meetings of the National Security Council may be convened by the President either in his discretion, or on the advice of the Prime Minister, or when requested by any other of its members,  333[regularly] 333.

] ³³²

³³²   Inserted by Legal Framework Order, 2002 (Chief Executive's Order No. 24 of 2002), Article 3(1), Sch. item 17 (with effect from August 21, 2002).

³³³   Substituted by Legal Framework (Second Amendment) Order, 2002 (Chief Executive's Order No. 32 of 2002) (with effect from ) for "within the time frame indicated by him".

³³⁴   The following was omitted by Constitution (Eighth Amendment) Act, 1985 (18 of 1985), Section 18 (with effect from November 9, 1985) : :

 ³³⁵[

152A

National Security Council. (1) There shall be a National Security Council to make recommendations relating to the issue of a Proclamation of Emergency under Article 232, security of Pakistan and any other matter of national importance that may be referred to it by the President in consultation with the Prime Minister.   (2) The National Security Council shall consist of the President, the Prime Minister, the Chairman of the Senate, the Chairman, Joint Chiefs of Staff Committee, the Chiefs of Staff of the Pakistan Army, the Pakistan Navy and the Pakistan Air Force, and the Chief Ministers of the Provinces.

] ³³⁵

³³⁵   Inserted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 32 (with effect from March 2, 1985).

³³⁶   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 54(i) (with effect from April 19, 2010) for :

(2)	The members of the Council shall be- (a) the Chief Ministers of the Provinces, and (b) an equal number of members from the Federal Government to be nominated by the Prime Minister from time to time.

³³⁷   The following was omitted by Constitution (Eighteenth Amendment) Act, 2010, Section 54(ii) (with effect from April 19, 2010) : :

(3)	The Prime Minister, if he is a member of the Council, shall be the Chairman of the Council but, if at any time he is not a member, the President may nominate a Federal Minister who is a member of the Council to be its Chairman.

³³⁸   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³³⁹   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 54(iii) (with effect from April 19, 2010).

³⁴⁰   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(i) (with effect from April 19, 2010) for :

(1)	The Council shall formulate and regulate policies in relation to matters in Part II of the Federal Legislative List and, in so far as it is in relation to the affairs of the Federation, the matter in entry 34 (electricity) in the Concurrent Legislative List, and shall exercise supervision and control over related institutions.

³⁴¹   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(ii) (with effect from April 19, 2010).

³⁴²   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(ii) (with effect from April 19, 2010) for "(2)".

³⁴³   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(ii) (with effect from April 19, 2010) for "(3)".

³⁴⁴   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁴⁵   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(ii) (with effect from April 19, 2010) for "(4)".

³⁴⁶   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁴⁷   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁴⁸   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 55(ii) (with effect from April 19, 2010) for "(5)".

³⁴⁹   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁵⁰   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 56 (with effect from April 19, 2010).

³⁵¹   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁵²   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 57 (with effect from April 19, 2010) for :

156

National Economic Council. (1) The President shall constitute a National Economic Council consisting of the Prime Minister, who shall be its Chairman, and such other members as the President may determine: Provided that the President shall nominate one member from each Province on the recommendation of the Government of that Province.   (2) The National Economic Council shall review the overall economic condition of the country and shall, for advising the Federal Government and the Provincial Governments, formulate plans in respect of financial, commercial, social and economic policies; and in formulating such plans, it shall be guided by the, Principles of Policy set out in Chapter 2 of Part II.

³⁵³   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 58(i) (with effect from April 19, 2010) for ".".

³⁵⁴   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 58(i) (with effect from April 19, 2010).

³⁵⁵   Inserted by Constitution (Eighteenth Amendment) Act, 2010, Section 58(ii) (with effect from April 19, 2010).

Chapter 2: "Administrative Relations between the Federation and Provinces" of Part V: "Relations between Federation and Provinces"

Part V: Relations between Federation and Provinces

Chapter 2: Administrative Relations between the Federation and Provinces

145	Power of President to direct Governor to discharge certain functions as his Agent. (1) The President may direct the Governor of any Province to discharge as his Agent, either generally or in any particular matter, such functions relating to such areas in the Federation which are not included in any Province as may be specified in the direction.   (2) The provisions of Article 105 shall not apply to the discharge by the Governor of his functions under clause (1).
146	Power of Federation to confer powers, etc., on Provinces, in certain cases. (1) Notwithstanding anything contained in the Constitution, the Federal Government may, with the consent of the Government of a Province, entrust either conditionally or unconditionally to that Government, or to its officers, functions in relation to any matter to which the executive authority of the Federation extends.   (2) An Act of  325[Majlis-e-Shoora (Parliament)] 325 may, notwithstanding that it relates to a matter with respect to which a Provincial Assembly has no power to make laws, confer powers and impose duties upon a province or officers and 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 Federation to the Province such sum as may be agreed or, in default of agreement, as may be determined by an arbitrator appointed by the Chief Justice of Pakistan, in respect of any extra costs of administration incurred by the Province in connection with the exercise of those powers or the discharge of those duties.
147	Power of the Provinces to entrust functions to the Federation. Notwithstanding anything contained in the Constitution, the Government of a Province may, with the consent of the Federal Government, entrust, either conditionally or unconditionally, to the Federal Government, or to its officers, functions in relation to any matter to which the executive authority of the Province extends  326[:] 326  327[Provided that the Provincial Government shall get the functions so entrusted ratified by the Provincial Assembly within sixty days. ] 327
148	Obligation of Provinces and Federation. (1) The executive authority of every Province shall be so exercised as to secure compliance with Federal laws which apply in that Province.   (2) Without prejudice to any other provision of this Chapter, in the exercise of the executive authority of the Federation in any Province regard shall be had to the interests of that Province.   (3) It shall be the duty of the Federation to protect every Province against external aggression and internal disturbances and to ensure that the Government of every Province is carried on in accordance with the provisions of the Constitution.
149	Directions to Provinces in certain cases. (1) The executive authority of every Province shall be so exercised as not to impede or prejudice the exercise of the executive authority of the Federation, and the executive authority of the Federation shall extend to the giving of such directions to a Province as may appear to the Federal Government to be necessary for that purpose.    328[] 328 (3) The executive authority of the Federation shall also extend to the giving of directions to a Province as to the construction and maintenance of means of communication declared in the direction to be of national or strategic importance.   (4) The executive authority of the Federation shall also extend to the giving of directions to a Province as to the manner in which the executive authority thereof 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.
150	Full faith and credit for public acts, etc. Full faith and credit shall be given throughout Pakistan to public acts and records, and judicial proceedings of every Province.
151	Inter-Provincial trade (1) Subject to clause (2), trade, commerce and intercourse throughout Pakistan shall be free.   (2)  329[Majlis-e-Shoora (Parliament)] 329 may by law impose such restrictions on the freedom of trade, commerce or intercourse between one Province and another or within any part of Pakistan as may be required in the public interest.   (3) A Provincial Assembly or a Provincial Government shall not have power to- (a) make any law, or take any executive action, prohibiting or restricting the entry into, or the export from, the Province of goods of any class or description, or (b) 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 area in Pakistan and similar goods manufactured or produced in any other area in Pakistan.   (4) An Act of a Provincial Assembly 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 not, if it was made with the consent of the President, be invalid.
152	Acquisition of land for Federal purposes. The Federation may, if it deems necessary to acquire any land situate in a Province for any purpose connected with a matter with respect to which  330[Majlis-e-Shoora (Parliament)] 330 has power to make laws, require the Province to acquire the land on behalf, and at the expense, of the Federation or, if the land belongs to the Province, to transfer it to the Federation on such terms as may be agreed or, in default of agreement, as may be determined by an arbitrator appointed by the Chief Justice of Pakistan.

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Notes

³²⁵   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³²⁶   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 52 (with effect from April 19, 2010) for ".".

³²⁷   Inserted by Constitution (Eighteenth Amendment) Act, 2010, 52 (with effect from April 19, 2010).

³²⁸   The following was omitted by Constitution (Eighteenth Amendment) Act, 2010, Section 53 (with effect from April 19, 2010) : :

(2)	The executive authority of the Federation shall also extend to the giving of directions to a Province as to the carrying into execution therein of any Federal law which relates to a matter specified in the Concurrent Legislative List and authorises the giving of such directions.

³²⁹   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³³⁰   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

Chapter 1: "Distribution of Legislative Powers" of Part V: "Relations between Federation and Provinces"

Part V: Relations between Federation and Provinces

Chapter 1: Distribution of Legislative Powers

141	Extent of Federal and Provincial laws. Subject to the Constitution,  305[Majlis-e-Shoora (Parliament)] 305 may make laws (including laws having extra-territorial operation) for the whole or any part of Pakistan, and a Provincial Assembly may make laws for the Province or any part thereof.
142	Subject-matter of Federal and Provincial laws. Subject to the Constitution- (a)  306[Majlis-e-Shoora (Parliament)] 306 shall have exclusive power to make laws with respect to any matter in the Federal Legislative List;  307[ (b) Majlis-e-Shoora (Parliament) and a Provincial Assembly shall have power to make laws with respect to criminal law, criminal procedure and evidence. ] 307 309[ (c) Subject to paragraph (b), a Provincial Assembly shall, and Majlis-e-Shoora (Parliament) shall not, have power to make laws with respect to any mattter not enumerated in the Federal Legislative List. ] 309 311[ (d) Majlis-e-Shoora (Parliament) shall have exclusive power to make laws with respect to all matters pertaining to such areas in the Federation as are not included in any Province. ] 311

 ³¹³[

143.

Inconsistency between Federal and Provincial Law: If any provision of an Act of a Provincial Assembly is repugnant to any provision of an Act of Majlis-e-Shoora (Parliament) which Majlis-e-Shoora (Parliament) is competent to enact, then the Act of Majlis-e-Shoora (Parliament), whether passed before or after the Act of the Provincial Assembly, shall prevail and the Act of the Provincial Assembly shall, to the extent of the repugnancy, be void.

] ³¹³

144

Power of  317[Majlis-e-Shoora (Parliament)] 317 to legislate for  318[one] 318 or more Provinces by consent. (1) If  319[one] 319 or more Provincial Assemblies pass resolutions to the effect that  320[Majlis-e-Shoora (Parliament)] 320 may by law regulate any matter not enumerated  321[the Federal Legislative List] 321 in the Fourth Schedule, it shall be lawful for  322[Majlis-e-Shoora (Parliament)] 322 to pass an Act for regulating that matter accordingly, but any act so passed may, as respects any Province to which it applies, be amended or repealed by Act of the Assembly of that Province.    323[] 323

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Notes

³⁰⁵   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁰⁶   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁰⁷   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 49(i) (with effect from April 19, 2010) for :

(b)	308[Majlis-e-Shoora (Parliament)] 308, and a Provincial Assembly also, shall have power to make laws with respect to any matter in the Concurrent Legislative List;

³⁰⁸   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³⁰⁹   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 49(ii) (with effect from April 19, 2010) for :

(c)	A Provincial Assembly shall, and  310[Majlis-e-Shoora (Parliament)] 310 shall not, have power to make laws with respect to any matter not enumerated in either the Federal Legislative List or the Concurrent Legislative List; and

³¹⁰   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹¹   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 49(iii) (with effect from April 19, 2010) for :

(d)	312[Majlis-e-Shoora (Parliament)] 312 shall have exclusive power to make laws with respect to matters not enumerated in either of the Lists for such areas in the Federation as are not included in any Province.

³¹²   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹³   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 50 (with effect from April 19, 2010) for :

143

Inconsistency between Federal and Provincial laws. If any provision of an Act of a Provincial Assembly is repugnant to any provision of an Act of  314[Majlis-e-Shoora (Parliament)] 314 which  315[Majlis-e-Shoora (Parliament)] 315 is competent to enact, or to any provision of any existing law with respect to any of the matters enumerated in the Concurrent Legislative List, then the Act of  316[Majlis-e-Shoora (Parliament)] 316, whether passed before or after the Act of the Provincial Assembly, or, as the case may be, the existing law, shall prevail and the Act of the Provincial Assembly shall, to the extent of the repugnancy, be void.

³¹⁴   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹⁵   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹⁶   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹⁷   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³¹⁸   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 51(i) (with effect from April 19, 2010) for "two".

³¹⁹   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 51(i) (with effect from April 19, 2010) for "two".

³²⁰   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³²¹   Substituted by Constitution (Eighteenth Amendment) Act, 2010, Section 51(ii) (with effect from April 19, 2010) for "in either List".

³²²   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".

³²³   The following was omitted by Constitution (Eighth Amendment) Act, 1985 (18 of 1985), Section 17 (with effect from November 9, 1985) : :

(2)	The provisions of Article 71 shall apply to a Bill with respect to a matter which may be regulated by Act of  324[Majlis-e-Shoora (Parliament)] 324 under clause (1).

³²⁴   Substituted by Revival of Constitution of 1973 Order, 1985 (President's Order No. 14 of 1985), Art 2, Sch. item 1 (with effect from March 2, 1985) for "Parliament".