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The Constitution Of Islamic Republic Of Pakistan QUESTION #9364
Question 1
Article 77 prohibits levying of taxes for purposes of the Federation except by or under authority of an Act of Parliament. This rule is different from Article 73 in that:
  • Article 73 deals with taxes at provincial level
  • Article 73 deals with the procedure for Money Bills; Article 77 prevents taxes outside legislative authority entirely✔️
  • Article 77 allows the President to levy taxes by ordinance
  • They are identical provisions
Correct Answer Explanation
Article 77 is a substantive prohibition — no federal tax without parliamentary authority. Article 73 is a procedural provision governing how Money Bills (including tax bills) must originate (in the National Assembly only) and the limited role of the Senate. They address distinct constitutional concerns.