Article 198 – Procedure to introduce bills in the Provincial Assembly

• (a)
  the imposition, collection, abolition, remission, alteration or regulation of taxes or regulation of tax system in the Province,
• (b)
  the preservation of the Provincial Consolidated Fund or any Government fund of another Province, the deposit of money into and the appropriation or the withdrawal of money from such funds, or the reduction, increment or cancellation of appropriations or of proposed expenditures from such funds,
• (c)
  the regulation of matters relating to the raising of loans or the giving of guarantees by the Provincial Government, or any matter pertaining to amendment of the laws concerning the financial liabilities undertaken or to be undertaken by the Provincial Government,
• (d)
  the custody and investment of all revenues received by any Provincial Government Fund, money acquired through the repayment of loans, and the grant of money; or audits of the accounts of the Provincial Government; or
• (e)
  matter directly related to sections (a), (b), (c), (d) and (e).

Provided that, a Bill shall not be deemed to be a Finance Bill by reason only that it provides for the levying of any charges and fees such as license fee, application fee, renewal fee or it provides for imposition of any penalty or imprisonment.