New provinces or stronger local governments?

The debate over Pakistan’s administrative structure has returned to the national stage after Interior Minister Syed Mohsin Raza Naqvi suggested that the country should seriously examine the question of creating new provinces or administrative units. Predictably, the discussion immediately descended into familiar political slogans. Some portrayed the proposal as a threat to federalism, others embraced it as the long-awaited solution to governance failures. Between these two extremes lies a far more important question: what does the Constitution of Pakistan actually permit, and what course best serves national unity at a time of unprecedented regional instability?

The timing of the debate is significant. Pakistan today faces persistent security challenges in Balochistan and Khyber Pakhtunkhwa, constitutional sensitivities relating to Azad Jammu and Kashmir, continuing political polarisation, and a rapidly deteriorating strategic environment as conflict in the Middle East threatens to reshape regional geopolitics. In such circumstances, constitutional reform should not be driven by political expediency. It must be guided by constitutional principles, empirical evidence and the long-term interests of the federation.

The Constitution of islamic Republic of Pakistan is neither silent nor rigid on the question of creating new provinces. Article 1 recognises Pakistan as a federation consisting of provinces and territories whose limits may be altered in accordance with the Constitution. However, Article 239(4) places an important constitutional safeguard on any proposal affecting provincial boundaries. No constitutional amendment that alters the limits of a province can become law unless, in addition to obtaining the prescribed parliamentary majority, it is approved by not less than two-thirds of the members of the provincial assembly concerned.

This requirement reflects the federal compact. Provinces are not merely administrative divisions; they are constitutional partners in the federation. Consequently, no province can be divided, merged or otherwise altered through a simple parliamentary majority in Islamabad. Provincial consent is itself a constitutional requirement.

This constitutional position explains why proposals for South Punjab, Bahawalpur, Hazara or other new provinces have repeatedly surfaced over the past two decades but have never matured into constitutional reality.

Various drafts, often described collectively as proposals for a Twenty-Eighth Constitutional Amendment, have circulated in political and academic circles. They have contemplated the creation of additional provinces together with corresponding adjustments in Senate representation, National Finance Commission allocations, provincial institutions and administrative structures. Yet none has commanded the political consensus demanded by Article 239. Constitutional design has proved stronger than political rhetoric.

The debate, however, should not begin with Article 239. It should begin with Article 140A. Inserted through the Constitution (Eighteenth Amendment) Act of 2010, Article 140A obliges every province to establish a local government system and devolve political, administrative and financial responsibility and authority to elected representatives. This is not merely a recommendation. It is a constitutional command. Unfortunately, after even lapse of 16 years, this remains a constitutional provision that has been implemented (sic) with greater reluctance.

Successive provincial governments, irrespective of political affiliation, have preferred centralised provincial bureaucracies over constitutionally empowered local governments. Elections have been delayed, powers diluted, finances retained by provincial capitals and administrative authority reclaimed through executive control. The result is that Pakistan continues to speak the language of devolution while practising administrative centralisation.

Before demanding new provinces, one must ask a more fundamental question: has Pakistan sincerely implemented the Constitution it already possesses?

The empirical evidence nevertheless deserves serious attention. Pakistan has experienced extraordinary demographic transformation since independence. The country’s population has increased from approximately 34 million in the early years of independence to over 255 million today, yet the number of provinces has remained unchanged.

The presentation recently unveiled on constitutional and administrative reforms demonstrates this remarkable contrast and argues that governance structures have failed to evolve alongside population growth. It further notes that each of Pakistan’s four provinces administers populations exceeding those of many sovereign countries and that, among major federations, Pakistan places an unusually large administrative burden upon each provincial government.

Whether one accepts every conclusion of that presentation/study or not, the underlying constitutional question cannot be ignored. Effective governance depends not merely upon constitutional powers but upon administrative reach.

A provincial capital hundreds of kilometres from remote districts inevitably encounters greater challenges in delivering education, healthcare, policing and justice than a more decentralised system. The presentation also links many development indicators with administrative distance from provincial capitals, suggesting that constitutional debate should be informed by measurable governance outcomes rather than political sentiment alone.

However,  administrative efficiency is only one dimension of federalism. The second is national integration. Pakistan’s history demonstrates that provincial identities become dangerous only when constitutional grievances remain unresolved. Conversely, attempts to suppress legitimate constitutional debate merely strengthen centrifugal tendencies. The Constitution therefore wisely provides a peaceful and democratic mechanism through which territorial adjustments may be considered while ensuring that no province loses its constitutional status without its own consent. This balanced approach deserves preservation.

Current security realities also counsel prudence. Parts of Balochistan continue to face organised violence supported by hostile external actors. Khyber Pakhtunkhwa confronts renewed terrorist activity along its western frontier. Azad Jammu and Kashmir occupies a unique constitutional and strategic position within Pakistan’s national policy on Jammu and Kashmir.

Simultaneously, the widening conflict across the Middle East has introduced new uncertainties affecting regional security, energy supplies and geopolitical alignments. These circumstances require a stronger federation rather than a weaker one. That objective, however, should not be confused with excessive centralisation.

Strong federations are built upon responsive institutions, constitutional legitimacy and public confidence. Citizens judge the State not by constitutional theory but by whether schools function, hospitals remain open, justice is delivered promptly and basic civic services reach every district.

Equally important is the responsibility of political leadership. Statements by political actors—including repeated interventions by Maulana Fazlur Rehman on constitutional and provincial questions—must be evaluated through the prism of constitutionalism rather than political confrontation.

Democratic disagreement is legitimate, but constitutional discourse should unite rather than inflame an already polarised polity. The Constitution provides lawful mechanisms for reform. Political mobilisation should reinforce those mechanisms, not substitute for them. The real constitutional debate, therefore, is not whether Pakistan should have four provinces, six provinces or ten provinces.

The real question is far more fundamental. At what level should public power be exercised so that constitutional accountability, fiscal responsibility and administrative effectiveness reinforce one another?

A federation that merely creates additional provinces without devolving financial authority and administrative responsibility to local governments will simply multiply bureaucracies without improving governance. Equally, a federation that refuses to reconsider administrative boundaries despite profound demographic transformation risks overburdening provincial governments beyond their effective capacity.

Pakistan’s constitutional future t lies neither in emotional demands for new provinces nor in rigid defence of inherited administrative boundaries. It lies in a principled constitutional conversation that integrates Article 239 with Article 140A, territorial reorganisation with genuine local self-government, and political consensus with fiscal federalism.

The Constitution already provides both pathways. One permits the creation of new provinces through constitutional amendment founded upon federal and provincial consensus. The other requires the immediate and faithful implementation of elected local governments with genuine political, administrative and financial autonomy.

Pakistan should first honour the constitutional obligation it has consistently neglected. If, after genuine implementation of Article 140A, experience still demonstrates that additional provinces are necessary to improve governance, the Constitution already provides the lawful mechanism for achieving that objective. Constitutional evolution should proceed through evidence rather than emotion, through consensus rather than confrontation, and above all through an unwavering commitment to strengthening the federation in an increasingly uncertain world.

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Dr. Ikramul Haq, Advocate Supreme Court, specializes in constitutional, corporate, environment, media, ML/CFT related laws, IT, intellectual property, arbitration and international tax laws.  He holds an LLD in tax laws with specialization in transfer pricing. He was full-time journalist from 1979 to 1984 with Viewpoint and Dawn. He served Civil Services of Pakistan from 1984 to 1996.

He established Huzaima & Ikram in 1996 and is presently its chief partner. He studied journalism, English literature and law. He is Chief Editor of Taxation.  He is country editor and correspondent of International Bureau of Fiscal Documentation (IBFD) and member of International Fiscal Association (IFA).  He is Visiting Faculty at Lahore University of Management Sciences (LUMS) and member Advisory Board and Visiting Senior Fellow of Pakistan Institute of Development Economics (PIDE).

He has coauthored with Huzaima Bukhari many books that include, Tax Reforms in Pakistan: Historic & Critical Review, Towards Broad, Flat, Low-rate, and Predictable Taxes (third edition, 2024),  Pakistan: Enigma of Taxation, Towards Flat, Low-rate, Broad and Predictable Taxes (revised/enlarged edition of December 2020), Law & Practice of Income Tax, Law , Practice of Sales Tax, Law and Practice of Corporate Law, Law & Practice of Federal Excise, Law & Practice of Sales Tax on Services, Federal Tax Laws of Pakistan, Provincial Tax Laws, Practical Handbook of Income Tax, Tax Laws of Pakistan, Principles of Income Tax with Glossary and Master Tax Guide, Income Tax Digest 1886-2011 (with judicial analysis).

He is author of Commentary on Avoidance of Double Taxation Agreements, Pakistan: From Hash to Heroin, its sequel Pakistan: Drug-trap to Debt-trap and Practical Handbook of Income Tax. Two books of poetry are Phull Kikkaran De (Punjabi 2023) and Nai Ufaq (Urdu 1979 with Siraj Munir and Shahid Jamal).

He regularly writes columns/article/papers for many Pakistani newspapers and international journals and has contributed over 3000 articles on a variety of issues of public interest, printed in various journals, magazines and newspapers at home and abroad.

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Abdul Rauf Shakoori, Advocate High Court, is a subject-matter expert on AML-CFT, Compliance, Cyber Crime and Risk Management. He has been providing AML-CFT advisory and training services to financial institutions (banks, DNFBPs, Investment companies, Money Service Businesses, insurance companies and securities), government institutions including law enforcement agencies located in North America (USA & CANADA), Middle East and Pakistan.  His areas of expertise include legal, strategic planning, cross-border transactions including but not limited to joint ventures (JVs), mergers & acquisitions (M&A), takeovers, privatizations, overseas expansions, USA Patriot Act, Banking Secrecy Act, Office of Foreign Assets Control (OFAC).

Over his career he has demonstrated excellent leadership, communication, analytical, and problem-solving skills and have also developed and delivered training courses in the areas of AML/CFT, Compliance, Fraud & Financial Crime Risk Management, Bank Secrecy, Cyber Crimes & Internet Threats against Banks, E–Channels Fraud Prevention, Security and Investigation of Financial Crimes. The courses have been delivered as practical workshops with case study driven scenarios and exams to ensure knowledge transfer.

His notable publications are Rauf’s Compilation of Corporate Laws of Pakistan, Rauf’s Company Law and Practice of Pakistan and Rauf’s Research on Labour Laws and Income Tax and others.

His articles include: Revenue collection: Contemporary targets vs. orthodox approach, It is time to say goodbye to our past, US double standards, Was Due Process Flouted While Convicting Nawaz Sharif?, FATF and unjustly grey listed Pakistan, Corruption is no excuse for Incompetence, Next step for Pakistan, Pakistan’s compliance with FATF mandates, a work in progress, Pakistan’s strategy to address FATF Mandates was Inadequate, Pakistan’s Evolving FATF Compliance, Transparency Curtails Corruption, Pakistan’s Long Road towards FATF Compliance, Pakistan’s Archaic Approach to Addressing FATF Mandates, FATF: Challenges for June deadline, Pakistan: Combating the illicit flow of money, Regulating Crypto: An uphill task for Pakistan. Pakistan’s economy – Chicanery of numbers. Pakistan: Reclaiming its space on FATF whitelist. Sacred Games: Kulbhushan Jadhav Case. National FATF secretariat and Financial Monitoring Unit. The FATF challenge. Pakistan: Crucial FATF hearing. Pakistan: Dissecting FATF Failure, Environmental crimes: An emerging challenge, Countering corrupt practices .

The recent publication, coauthored by these writes with Huzaima Bukhari is:                       

Pakistan Tackling FATF: Challenges & Solutions, available at:

https://aacp.com.pk/book-detail/pakistan-tackling-fatf-challenges-and-solutions-35

https://www.amazon.com/dp/B08RXH8W46