(3) Any Federal law with respect to broadcasting and tele casting 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 tranquillity of Pakistan
or any part thereof.
PART VI
Finance, Property, Contracts and Suits
CHAPTER 1. – FINANCE
Distribution of Revenues between the Federation and the Provinces
160. National Finance Commission.__ (1) Within six months of the commencing day and
thereafter at intervals not exceeding five years, the President shall 1constitute 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 grantsinaid 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 referred to in paragraph (a) of clause (2) are the following taxes raised under the
authority of 2[MajliseShoora (Parliament)], namely:—
(i) taxes on income, including corporation tax but not including taxes on income consisting of
remuneration paid out of the Federal Consolidated Fund ;
3[(ii) taxes on the sales and purchases of goods imported, exported, produced, manufactured
or consumed ;]
1 For the notification constituting the National Finance Commission, see Gaz. of Pak. 1974, Ext., Part II. pp. 191192.
2 Subs. by the Revival of the Constitution of 1973 order, 1985 (P.O. No. 14 of 1985), Art. 2 and Sch., for "Parliament".
3 Subs. by the Constitution (Fifth Arndt.) Act, 1976 (62 of 1976), s. 3, for the "original paragraph (ii)", (w.e.f. the 13th September, 1976).
Page 70 of 167