Public procurement thus has a strategic role in Azad Kashmir. Over the years the public sector has gone through changes worldwide and the views about public services delivery structure has also changed. In the changed scenario, public procurement has a pivotal role in the public service delivery and its performance. Resources are becoming scarce day by day. On the other hand, the population explosion in the developing countries demands for judicious and prudent use of resources at hand. The procurement legal framework has a key relation between economy and socio-economic development which ultimately leads to Transparency, Accountability and value for money.