There might be countless reasons for Pakistan Railways sharp decline but frequent restructuring, imposing non-Railway/ DMG head, incompetence and last but not the least corruption are the main causes that brought PR into such a whirlpool of crises that if any well-wisher of department, having all the authority, starts to rectify state of affairs, it would take at least ten years to bring it out of the crises. Before 1970, Pakistan Railways was an organisation that was running in profit but after that period, various bureaucrats headed the department and executed redundant experiments without consulting concerned quarters and after making situation further aggravate, fled away. The newly-appointed Pakistan Railways General Manager Saeed Akhtar, while talking to The Nation, said that the decline of Pakistan Railways started when the organisation lost its autonomy as a result of merger of Pakistan Railways Finance Department with Auditor General of Pakistan. Earlier, PR had its own autonomous Finance and Accounting department. Indian Railways still maintains similar structure and enjoys same autonomy as it inherited in 1947. Later, the merger made Finance Department a part of Auditor General Office instead of PR. In fact, this was the first severe blow to the autonomy of the department. At the same time, many other factors also went against PR including road sector as it was deregulated. Eventually, road sector started progressing with bang while PR, crippled with bureaucratic system and non-commercial attitude, miserably failed to respond to the changing environment and started to waning with pace. Unfortunately, no one came to understand and stop this steep declining trend that is still ongoing. The concerned sectors of successive governments executed only various experiments without identifying the causes of decline and therefore that could not deliver to department rather many of these mala fide trials became a source of illegal basis of kick backs for these incompetent and corrupt officials. However, as a result of executing these experiments, organisational structures of Pakistan Railways had been changed frequently during nineties and afterwards according to the suitability of individuals. In 1982 when condition of Pakistan Railways became further worse and declining trend could not be checked, former President Ziaul Haq invited an eminent Mechanical Engineer of Pakistan Railway Abul Kalam, who is currently serving in NED University as Vice-Chancellor, to refurbish Pakistan Railways. He accepted the challenge but asked for a departmental structure like Indian Railways. He managed to merge the position of Chairman with Federal Secretary on the pattern still prevalent in India. However the difference was that in Indian Railways both posts of Chairman and Federal Secretary were being hold by one person as New Delhi was capital of the country as well as headquarter of railways simultaneously while in Pakistan Federal Secretary used to sit in Islamabad being countrys capital while Chairmans office located in Lahore because of headquarter. Until 1990, the condition of Pakistan Railways remained stable as department revenues continued growing but remained less than its operational expenditures; although over 20 freight trains used to steam off from Karachi towards upcountry. In a strange move the government appointed Mr Poonigar, a DMG officer, as its Chairman depriving Railway Officers from this prestigious slot. This step speeded up PR decline and also created a sense of deprivation and frustration among Railway Management which is even more prominent now. To stop this fast nose-dive declining trend, the then government, without identifying the reasons of decline, suggested to restructure the Railway Board shouldby inducting some bureaucrats and some private members. This was unlike Indian Railways, which is still continuing with same structure similar to what we had before 1990. Even this new Railway Board failed to control the constant decline. Even the justification of maintaining a full fledged Railway Board in Pakistan is questionable because Pakistan has only one Railway while India ha about 14 such Railways. Some people are of the firm opinion that Pakistan Railway does not need any board. However, some decision makers wanted to run the affairs of Pakistan Railways on the pattern of private companies and corporation that need Board of Directors for their successful operations. World Bank also suggested that private sector should also be given opportunity to support the board. Consequently in 1995, Railway Board was restructured and members from private sector were also inducted but even after this experiment, PR declining trend could be stopped. However, following the suggestions approved in Burki Report in 1997 and supported by WB, it was decided to restructure and privatise Pakistan Railways. PR was divided into three companies i.e. infrastructure, passenger and freight in the name of restructuring. World Bank appointed M/s CIE Consult to support PR in this regard. However, a mess up was created after the implementation of new restructuring process as officers opposed it covertly and deliberately made it fail again putting Pakistan Railway at its lowest ebb. But, unfortunately, this experiment miserably failed and its consequences were horrible since this time Railways performance declined to rock bottom, with the imposition of Marshal Law Government of President Musharraf in 1999, a retired General Ashraf Javed Qazi was inflicted as its Minister who, no doubt, fetched cash inflow from government and purchased new coaches and locomotives. Though, he opened barrage of corruption in the department but he made PR employees somewhat disciplined with his new strategy of creating fear and panic amongst them. He also obtained some suggestions from PR officials who gave him half-backed proposal of waiving off units in divisions only. This diminishing of units is still stand illegal as this had legal cover. an additional post of GM was created just to accommodate his own ally. Even after the departure of these army men, the condition of PR remained under control till 2005 when Pakistan Railway equalled its revenues and expenses for the first time after 1973. Restructuring of Pakistan Railway, once again, is a burning issue these days. Saeed Akhtar, newly appointed General Manager Operation, was contacted to comment on this issue. He agreed that in the past solutions were offered and implemented without identifying the problem. He added that we must learn from the past experiences. No restructuring is likely to succeed until we incorporate our past experiences and base the solution with problems after correctly identifying them. While replying to a question, he said that he cannot bring revolution in Pakistan Railways overnight. However, he pledged that he would constitute a team of efficient and honest officials, create discipline among employees rank and put the department on the track of progress, development and prosperity aiming to make it a profitable organisation.