Constitution 1973 § Article 73 — Procedure with respect to Money Bills

Statutory text (English)

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.]
1[(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.]
3* * * * * * *

(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.

Source and verification

Source citation: Constitution of the Islamic Republic of Pakistan, 1973, Art. 73: Pakistan Code portal consolidated official PDF 'THE CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN' (incl. 26th Amdt Act 2024 & 27th Amdt Act 2025), p. 45, 46, ingested 2026-09-15. Automated transcription from official source (pypdf extraction, audited artifact repair); human admin re-check required before production.

Verification status: verified · Text status: auto_transcribed_verified_source

The record cites an official source, but its transcription is automated or only partly checked; a human re-check is pending.

Official Urdu text status: pending_official_urdu_text. Where official Urdu wording has not been sourced, Qanoon does not substitute an unverified translation for the statutory text.

Historical text notes

1 historical record is linked to this section. Historical wording may be incomplete or pending verification; it is not presented as current law.

• Date not confirmed: Consolidated current text as published in the official Pakistan Code PDF (p. 45, 46) — reflects all amendments recorded in the official footnotes up to ingest date 2026-09-15. Automated transcription; per-amendment…

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