Constitution of the Islamic Republic of Pakistan, 1973 — Article 76

76. Bill not to lapse on prorogation, etc..—(1) A Bill pending in either House shall not lapse by reason of the prorogation of the House.

(2)A Bill pending in the Senate which has not been passed by the National Assembly shall not lapse on the dissolution of the National Assembly.

(3)A Bill pending in the National Assembly, or a Bill which having been passed by the National Assembly is pending in the Senate, shall lapse on the dissolution of the National Assembly. 77. Tax to be levied by law only. No tax shall be levied for the purposes of the Federation except by or under the authority of Act of 1[Majlis-e-Shoora (Parliament)]. Financial Procedure