Constitution 1973 § Article 161 — Natural gas and hydro-electric power

Statutory text (English)

2[
(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.]

(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.

Source and verification

Source citation: Constitution of the Islamic Republic of Pakistan, 1973, Art. 161: Pakistan Code portal consolidated official PDF 'THE CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN' (incl. 26th Amdt Act 2024 & 27th Amdt Act 2025), p. 75, ingested 2026-09-15. Automated transcription from official source (pypdf extraction, audited artifact repair); human admin re-check required before production.

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Historical text notes

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• Date not confirmed: Consolidated current text as published in the official Pakistan Code PDF (p. 75) — reflects all amendments recorded in the official footnotes up to ingest date 2026-09-15. Automated transcription; per-amendment version…

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