- Procedure with respect to Money Bills.— 1[(1) Notwithstanding anything contained in Article 70, a Money Bill shall originate in the National Assembly :
Provided that simultaneously when a Money Bill, including the Finance Bill containing the Annual Budget Statement, is presented in the National Assembly, a copy thereof shall be transmitted to the Senate which may, within fourteen days, make recommendations thereon to the National Assembly.]
2[(1A) The National Assembly shall, consider the recommendations of the Senate and after the bill has been passed by the Assembly with or without incorporating the recommendations of the Senate, it shall be presented to the President for assent.]
(2) For the purposes of this Chapter, a Bill or amendment shall be deemed to be a Money Bill if it contains provisions dealing with all or any of the following matters, namely:—
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the borrowing of money, or the giving of any guarantee, by the Federal Government, or the amendment of the law relating to the financial obligations of that Government;
(c) the custody of the Federal Consolidated Fund, the payment of moneys into, or the issue of moneys from, that Fund;
(d) the imposition of a charge upon the Federal Consolidated Fund, or the abolition or alteration of any such charge;
(e) the receipt of moneys on account of the Public Account of the Federation, the custody or issue of such moneys;
(f) the audit of the accounts of the Federal Government or a Provincial Government; and
(g) any matter incidental to any of the matters specified in the preceding paragraphs.
(3) A Bill shall not be deemed to be a Money Bill by reason only that it provides-
(a) for the imposition or alteration of any fine or other pecuniary penalty, or for the demand or payment of a licence fee or a fee or charge for any service rendered; or
(b) for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.
(4) If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the National Assembly thereon shall be final.
(5) Every Money Bill presented to the President for assent shall bear a certificate under the hand of the Speaker of the National Assembly that it is a Money Bill, and such certificate shall be conclusive for all purposes and shall not be called in question.
- Section 25(i) of the Constitution (Eighteenth Amendment) Act, 2010 (10 of 2010), reinserted clause (1) and its proviso to Art. 73, in its present from, (w.e.f. April 19, 2010), in place of the said clause (1) and its proviso, as substituted by item 11 of the schedule to C.E.O. No. 24 of 2002, (w.e.f. August 21, 2002) and validated by Section 10 the Constitution (Seventeenth Amendment) Act, 2003 (3 of 2003), (w.e.f. December 31, 2003). Clause (1) of the said Art., as adopted in 1973, read :
“(1) Notwithstanding anything contained in Article 70 a*[ * * * *] a money Bill shall originate in the National Assembly and after it has been passed by the Assembly it shall, without being transmitted to the Senate, be presented to the President for assent.”
a* Item 18 of the schedule to P.O. No. 14 of 1985, deleted the words “or Article 71”, (w.e.f. March 2, 1985).
- Section 25(ii) of the Constitution (Eighteenth Amendment) Act, 2010 (10 of 2010), reinserted clause (1A) to Art. 73, in its present from, (w.e.f. April 19, 2010). The said clause (1A), was inserted by substitution by item 11 of the schedule to C.E.O. No. 24 of 2002, (w.e.f. August 21, 2002) and validated by Section 10 the Constitution (Seventeenth Amendment) Act, 2003 (3 of 2003), (w.e.f. December 31, 2003).
Comparative Table of Article 73 of the Constitution of Pakistan, 1973 :
Constitution of Pakistan 1962 :
Constitution of Pakistan 1956 :
Constitution of India 1950:
Government of India Act 1935:
Leading & Latest Cases on Article 73 of the Constitution of Pakistan, 1973 :
P L D 1989 SC 75
REFERENCE NO. 1 OF 1988 MADE BY THE PRESIDENT OF PAKISTAN
UNDER ARTICLE 186 OF THE CONSTITUTION OF PAKISTAN
1990 MLD 126
GUL AHMAD TEXTILE MILLS LIMITED
COLLECTOR, CUSTOM (APPRAISEMENT), CUSTOMS HOUSE, KARACHI
1994 CLC 420
MESSRS A.G.E. ELECTRIC CO.
GOVERNMENT OF PAKISTAN AND ANOTHER
P L D 2000 SC 225
Dr. M. Aslam Khaki
Syed Muhammad Hashim and 2 others