Table of Contents
Preamble
1. Title
2. Commencement
3. Date of effect
4. Application
5. Definitions
5-A Tenure etc of a Judge.
5-B Pensionery benefits to serving District and Sessions Judge retiring while serving as Judge or a Court.
6. (a) National Accountability Bureau
(b) Chairman National Accountability Bureau
(c) Acting Chairman, National Accountability Bureau
7. Deputy Chairman, National Accountability Bureau:
8. Prosecutor General Accountability
9. Corruption and corrupt practices:
10. Punishment for corruption and corrupt practices:
11. Imposition of fine.
12. Power to freeze property
13. Claim or objection against freezing:-
14. Presumption against accused accepting illegal gratification:-
15. Disqualification to contest elections or to hold public office.
16. Trial of offences:
16-A Transfer of cases:
16-B Contempt of Court.
17. Provision of the Code to apply
18. Cognizance of offences;
19. Power to call for information:
20. Reporting of suspicious financial transactions:
21. International Cooperation – Request for mutual legal assistance.
22. Jurisdiction
23. Transfer of property void
24. ARREST
25. Voluntary return (plea bargaining)
25-A Payment of loans, etc.
26. Tender of pardon to accomplice/plea bargaining.
27. Power to seek assistance.
28. Appointment of officer and staff in the National Accountability Bureau.
29. Accused to be competent witness.
30. False evidence etc.
31. Prohibition to hamper investigation.
31-A Absconding to avoid service of warrants.
31-B. Withdrawal from prosecution.
31-C Court to take cognizance of offence with prior approval of the State Bank.
31-D Inquiry, investigation or proceedings in respect of imprudent bank loans, etc.
31-E Protection of witnesses.
32. Appeal
33. Transfer of pending proceedings.
33-A Payment of bonuses etc.
34. Rule may be made. President in consultation with Chief Justice of Pakistan
34-A Delegation of Powers.
35. Repeal:
36. Indemnity
37. Removal of Difficulties.

THE
NATIONAL ACCOUNTABILITY BUREAU
ORDINANCE, 1999

Ord. XVIII OF 1999
AN ORDINANCE To provide for the setting up of a National Accountability Bureau so as to eradicate corruption and corrupt practices and hold accountable all those persons accused of such practices and matters ancillary thereto;
WHEREAS it is expedient and necessary to provide for effective measures for the detection, investigation, prosecution and speedy disposal of cases involving corruption, corrupt practices, misuse/abuse of power, or authority misappropriation of property, taking of kickbacks, commissions and for matters connected and ancillary or incidental thereto;
AND WHEREAS there is an emergent need for the recovery of outstanding amounts from those persons who have committed default in the repayment of amounts to Banks, Financial Institutions, governmental agencies and other agencies;
AND WHEREAS there is a grave and urgent need for the recovery of state money and other assets from those persons who have misappropriated or removed such money or assets through corruption, corrupt practices and misuse of power and/or authority;
AND WHEREAS there is an urgent need to educate the society about the causes and effects of corruption and corrupt practices and to implement policies and procedures for the prevention of corruption in the society : and
AND WHEREAS it is necessary that a National Accountability Bureau be set up so as to achieve the above aims;
AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the Proclamation of the fourteenth day of October 1999 and the Provisional Constitution Order No.1 of 1999 as amended;
AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;
NOW THEREFORE, in pursuance of the aforesaid Proclamation and Provisional Constitutional Order as well as Order No. 9 of 1999 and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:-

1. Short Title: This Ordinance may be called the National Accountability Ordinance. 1999.

2. Commencement: This Ordinance shall come into force at once and shall he deemed to have come into force from the 1st day of January 1985,

3. The provisions of this Ordinance shall have effect notwithstanding anything contained in any other law for the time being in force.

4. Application: It extends to the whole of Pakistan and shall apply to all persons in Pakistan, 1[all citizens of Pakistan ] and persons who are or have been in the service of Pakistan wherever they may be, including areas which are part of Federally and Provincially Administered Tribal Areas.

Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Case Law
Applicability of the ordinance : Ordinance can come into play against a person, who has remained in political power, is or has been in public office or possessing administrative power or their associates or those who have looted public funds or financial institutions by means of their status or power. PLD 2003 Pesh. 102

5. Definitions:
(a) ‘Accused’ shall include a person in respect of whom there are reasonable grounds to believe, 1[that he] is or has been involved in the commission of any offence triable under this Ordinance or is subject of an investigation or inquiry by the National Accountability Bureau, or 2[any other agency authorised by the National Accountability Bureau in this regard under this Ordinance].
Legal Amendments
1. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted for the word “concerned Agency” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(b) ‘Appropriate Government’ means in relation to any person serving in connection with the affairs of the Federation, including any person employed by a corporation, body, financial institution, bank, authority undertaking or any other organization set up, controlled or administered by the Federal Government and in other cases under the authority of the Federal Government or the Provincial Government or the local Government” concerned.
(c) ‘Assets’ means any property owned, controlled by or belonging to any accused, whether directly or indirectly, or held benami in the name of his spouse or relatives or associates, whether within or outside Pakistan, 1[*****] which they cannot reasonably 2[for], or for which 3[he] cannot prove payment of full and lawful consideration.
Legal Amendments
1. Omitted the word “for” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(d) ‘Associates’ means
(i) any 1[person] who is or has been managing the affairs 2[of]or keeping accounts 3[for] the accused or who enjoys or has enjoyed any benefit from the assets
Legal Amendments
1. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Omitted the words “referred to above” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(ii) any association of persons, body of individuals, partnership 1[firm] or private limited 2[company] within the meaning of Companies Ordinance 1984, of which 3[the accused] is or has been a member, partner or director or which has been promoted, floated, established or run by the 4[“accused, whether singly or jointly,” ].
Legal Amendments
1. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Substituted the words “same group of persons” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(iii) a trustee of any trust declared by the accused, or of which the accused is also a trustee or a beneficiary; and .
Legal Amendments
1. Clause (iii) Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.Old Clause (iii) was as under
(iii) Any trustee of a private trust; and
(iv) “a Benamidar “
Legal Amendments
1. Clause (iv) Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. Old Clause (iv) was as under
(iv) Any person who ostensibly holds or is in possession or custody of any property of an accused on his behalf for the benefit and enjoyment of the accused;
(da) “Benamidar” means any person who ostensibly holds or is in possession or custody of any property of any accused on his behalf for the benefit and enjoyment of the accused”.
Legal Amendments
1. Clause (da) added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(e) ‘Chairman National Accountability Bureau’ means a person who is appointed as such by the President as mentioned in section 6 (b) hereafter;
(f) ‘Code’ means the Code of Criminal Procedure. 1898;
(fa) ‘Conciliation Committee’ means the Conciliation Committee constituted under section 25A’.
(g) ‘Court’ means an Accountability Court which shall consist of a Judge who shall be appointed by the President of Pakistan, in consultation with the Chief Justice of the High Court 1[of the province] concerned, 2[*****]on such terms and conditions as may be determined by the President;
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. omitted the words” and shall hold office for a period of three years” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(h) ‘Judge’ means a Judge of a Court who shall be serving District and Sessions Judge qualified to be appointed as Judge of the High Court and includes a Judge, whether serving or retired District and Session Judge, who was appointed Judge of a Court before the commencement of the National Accountability Bureau (Amendment) Ordinance, 2001.
1(j) “Deputy Chairman National Accountability Bureau” means the person appointed as Deputy Chairman of the National Accountability Bureau by the President.”
Legal Amendments
1. Clause (j) added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. the original Clause (j) was as under.
(j) ‘Deputy Chairman’ means the person appointed as Deputy Chairman of the National Accountability Bureau by the President of the Islamic Republic of Pakistan.
(k) ‘National Accountability Bureau’ means the Bureau set up and notified under this Ordinance., (hereinafter 1[“referred to”] as NAB):
Legal Amendments
1. Substituted for the word “known” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(l) ‘Freezing’ includes attachment, sealing, 1[prohibiting], holding, controlling 2[*****] or managing any property either through a Receiver or otherwise as may be directed by the Court or Chairman NAB, and in case it is deemed necessary the disposal thereof, by sale through auction or negotiation subject to confirmation by the Court or by Chairman 3[NAB] as the case may be after public notice.
Legal Amendments
1. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. omitted the words” and/” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Substituted for the words “National Accountability Bureau” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(m) ‘Holder of public office’ means a person who-
(i) has been President of Pakistan or the Governor of a Province.
(ii) is, or has been the Prime Minister, Chairman Senate, Speaker of the National Assembly, Deputy Speaker National Assembly, Federal Minister, Minister of State, Attorney General and other Law Officer appointed under the Central Law Officers Ordinance, 1970 (Vll of 1970), Advisor to the Prime Minister, Special Assistant to the Prime Minister, Federal Parliamentary Secretary, Member of Parliament, Auditor General, Political Secretary, 1[*****]Consultant to the Prime Minister and holds or has held a post or office with the rank or status of a Federal Minister or Minster of State,
(iii) is, or has been, the Chief Minister, Speaker Provincial Assembly, Deputy Speaker Provincial Assembly, Provincial Minister, Advisor to the Chief Minister, Special Assistant to the Chief Minister, Provincial Parliamentary Secretary, Member of the Provincial Assembly, Advocate General including Additional Advocate General and Assistant Advocate General, Political Secretary, 2[*****] Consultant to the Chief Minister and who holds or has held a post or office with the rank or status of a Provincial Minister:
(iv) is holding, or has held, an office or post in the service of Pakistan, or any service in connection with the affairs of the Federation, or of a Province, or of a local council constituted under any Federal or Provincial law relating to the constitution or local councils, 3[“Co-operative Societies”] or in the management of corporations, banks, financial institutions, 4[*****] firms concerns, undertakings or any other institution or organization established, controlled or administered by or under the Federal Government or a Provincial Government other than a person who is a member of any of the armed forces of Pakistan, except a person who is or has been a member of the said forces and is holding, or has held a post or office in any public corporation, bank, Financial institution, undertaking or other organization established, controlled or administered by or under the Federal Government or a Provincial Government: 5[“or, notwithstanding anything contained in the Pakistan Army Act, 1952 (XXXIX of 1952), or any other law for the time being in force, a person who is a civilian employee of the Armed Forces of Pakistan”]
(v) 6[*****] has been, the Chairman or Vice Chairman of a Zila council, a municipal committee, a municipal corporation or a metropolitan corporation constituted under any Federal or Provincial law relating to local councils; and
7(va) “is or has been a District Nazim or Naib Nazim, Tehsil Nazim or Naib Nazim or Union Nazim or Naib Nazim”
‘Explanation’ For the purpose of this sub-clause the expressions ‘Chairman’ and ‘Vice Chairman’ shall include ‘Mayor’ and ‘Deputy Mayor’ as the ease may be, and the respective councilors therein.
(vi) has served in and retired or resigned from or has been discharged or dismissed from the Armed Forces of Pakistan.
Legal Amendments
1. Omitted the words “Advisor or” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Omitted the words ”Advisor or” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Omitted the words “co-operative societies” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Omitted the words “is, or” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Sub clause (va) Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(n) ‘Offence’ means the offences of corruption and corrupt practices 1[“and other offences”] as defined in this Ordinance and includes the offences as specified in the Schedule to this Ordinance.
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(o) ‘PERSON’, unless the context otherwise so requires includes in the case of a 1[“Company or a body corporate”] the sponsors, Chairman, Chief Executive, Managing Director, elected Directors, by whatever name called, and guarantors of the company or any one exercising direction or control of the affairs of such 2[“Company or a body corporate”] and in the case of any firm. partnership or sole proprietorship, the partners, proprietor or any person having 3[any] interest in the said firm, partnership or proprietorship concern or direction or control thereof:
Legal Amendments
1. Substituted for the words “corporate body” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted the words ” corporate body” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(p) ‘Property’ includes any or all movable 1[*****] immovable properties situated within or outside Pakistan.
Legal Amendments
1. Omitted the words “and” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(q) ‘Government Property’ means 1[“Property”] belonging to the Government and includes gifts, donations, financial assistance, grants, aid received or collected in whatever name or for whatever purpose during the 2[“by a holder of Public Office during the tenure of office”] and
Legal Amendments
1. Substituted for the words “both movable & immovable properties” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted the words ” tenure of office” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
(r) ‘Wilful default’: a person 1[“or a holder of public office”] is said to commit an offence of wilful default under this Ordinance if he does not pay, or continues not to pay or return or repay the amount 2[“due from him”] to any bank, financial institution, corporative society 3[*****] Government department, statutory body or an authority established or controlled by a Government on the date that it became due as per agreement containing the obligation to pay return or repay or according to the laws, rules, regulations, instructions, issued or notified by the State Bank of Pakistan, or the bank, financial institution, cooperative society, Government Department, statutory body or an authority established or controlled by a Government as the case may be and a period of thirty days notice has been given to 4[“ such person or holder of public office”]:
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the words “or a” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Substituted the words ” the defaulter” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Provided that it is not wilful default under this Ordinance if 1[“such person or holder of public office”] was unable to pay return or repay the amount as aforesaid on account of any wilful breach of agreement or obligation or failure to perform statutory duty on the part of any bank, financial institution, cooperative society, government department, statutory body or an authority established or controlled by Government.
‘Provided further that in the case of default concerning a bank or a financial institution a seven days notice has also been given to 2[“such person or holder of public office”] by the Governor, State Bank of Pakistan:
Provided further that aforesaid thirty days or seven days notice shall not apply to cases pending trial at the time of promulgation of the National Accountability Bureau (Amendment) Ordinance, 2001.’
Legal Amendments
1. Substituted for the words “the accused” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted the words ” the defaulter” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

5-A. Tenure of a Judge. (1) A Judge of a Court who is a serving District and Sessions Judge shall hold office for a period of three years from the date of his initial appointment as such Judge.
2. An incumbent Judge who on the 24th April, 2001, is not a serving District and Sessions Judge and has exercised option to serve as a Judge shall continue for a period of three years from the date of his initial appointment as such Judge.
3. An incumbent Judge who is a serving District and Sessions Judge and retires while serving as such Judge shall, subject to his option, continue for a period of three years from the date of his initial appointment as such Judge.
4. A Judge shall not be removed or transferred from his office before the completion of the term of his office without consultation 1[“with] the Chief Justice of the High Court concerned.

Legal Amendments
1. Substituted for the word “of” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

5-B. Pensionery benefits to serving District and Sessions Judge retiring while serving as Judge or a Court:- Where a serving District and Sessions Judge retires while serving as a Judge of a Court, he shall be entitled to such pension as would have been admissible to him in his service as District and Sessions Judge, had he not been appointed as Judge of a Court, his service as a Judge of Court being treated as service for the purpose of calculating that pension.

6. National Accountability Bureau:
(a) There shall be constituted a National Accountability Bureau for the whole of Pakistan.
(b) Chairman, National Accountability Bureau:
(i) There shall be a Chairman NAB, to be appointed by the President in consultation with the 1[“Leader of the House and the Leader of the Apposition in the National Assembly”] for a 2[ “Non-Extendable”] of 3[“Four”] years on such terms and conditions as may be determined by the President and shall not be removed except on the grounds of removal of Judge of Supreme Court of Pakistan,
4[“Provided that the present incumbent of the office of Chairman, Nab, shall complete the period of four years from the date of his initial appointment.”]
(ii) The Chairman NAB may, in writing under his hand, addressed to the President, resign his office.
(iii) The Chairman NAB may resign his office by writing under his hand addressed to the President.
(iv) The Chairman NAB may delegate any of his powers to and authorise performance of any of his functions by, an officer of the NAB as he may deem fit and proper, subject to such conditions, if any as may be specified in the order, for carrying out the purposes of this Ordinance.
5[(ba) A person shall not be appointed as Chairman NAB unless he-
(i) is a retired Chief justice or a judge of the Supreme Court or a Chief justice of a High Court; or
(ii) is a retired officer of the Armed Forces of Pakistan equivalent to the rank of a Lieutenant General; or
(iii) is a retired Federal Government officer in BPS 22 or equivalent.” And ]
(c) Acting Chairman, National Accountability Bureau:
As and when the Chairman NAB is absent or unable to perform the functions of his office due to any reason whatsoever, the Deputy Chairman 6[“NAB”] will act as the Chairman NAB, and in case the Deputy Chairman 7[“NAB”]is absent or unable to perform the functions of the office, 8[“any officer of the NAB”] duly authorized by the Chairman NAB, 9[“shall”] act as Chairman NAB.
Legal Amendments
1. Substituted for the words “Chief Justice of Pakistan” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Substituted for the words “three” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. proviso added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Sub-section (ba) added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
8. Substituted for the words “any other person” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
9. Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

7. Deputy Chairman, National Accountability Bureau:
(a) There shall be [two Deputy Chairmen] NAB appointed by the President in consultation with the Chairman NAB. The Deputy Chairmen 1[“NAB”] shall assist the Chairman 2[“NAB”] in the performance of his duties and shall carry out such functions as may be directed by the Chairman 3[“NAB”].
4[“(aa) A person shall not be appointed as Deputy Chairman NAB unless he-
(i) is or has been an officer of the Armed Forces of Pakistan equivalent to the rank of a major General; or
(ii) is or has been a Federal Government officer in BPS 21 or equivalent; ]
(b) The Deputy Chairman 5[“NAB”] shall hold office for a 6[“Non-extendable] period of three years and shall not be removed except on the ground of misconduct as defined in sub-rule (4) of rule 2 of the Government Servants (Efficiency & Discipline) Rules, 1973.’
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Sub-section (aa) added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

8. Prosecutor General Accountability:
‘(a) (i) The President of Pakistan, in consultation with the 1[*****] Chairman NAB, may appoint any person, who is qualified to be appointed as a Judge of the Supreme Court, as Prosecutor General Accountability.
(ii) The prosecutor General Accountability shall hold independent office on whole time basis and shall not hold any other office concurrently.
(iii) The Prosecutor General Accountability shall hold office for a 2[“Non-extendable”] period of three years.
(iv) The Prosecutor General Accountability shall not be removed from office except on the grounds of removal of a Judge of Supreme Court of Pakistan.
(v) The Prosecutor General Accountability may, by writing under his hand addressed to the President of Pakistan, resign his office’; and
(b) The Prosecutor General 3[“Accountability”] shall give advice to the Chairman NAB upon such legal matters and perform such other duties of a legal character as may be referred or assigned to him by the Chairman NAB and in the performance of his duties, he shall have the right of audience in all Courts established under this Ordinance and all other Courts 4[“Including the Supreme Court and a High Court”] and Tribunals.
(c) The Prosecutor General Accountability Bureau, with the approval of Chairman NAB, 5[*****] may appoint Special Prosecutors to conduct prosecution of cases and to appoint advocates to institute or defend cases, appeals, petitions, applications and all other matters before any court 6[“or Tribunal”] including the High Courts and Supreme Court in matters arising out of or relating to proceedings under this Ordinance’.
7[“(d) In the case the Prosecutor General Accountability is absent or unable to perform the functions of his office due to any reason whatsoever, any other law Officer of the NAB, duly authorised by the Chairman NAB, shall act as the Prosecutor General Accountability.”

Legal Amendments
1. Omitted the words” Chief Justice of Pakistan and” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Omitted the words “and in consultation with the Law and Justice Division. Government of Pakistan” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Sub-section (d) added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

9. Corruption and corrupt practices:
(a) A holder of a public office, or any other person, is said to commit or to have committed the offence of corruption and corrupt practices-
(i) if he accepts or obtains from any person or offers any gratification directly or indirectly, other than legal remuneration, as a motive or reward such as is specified in section 161 of the Pakistan Penal Code (Act XLV of 1860) for doing or for-bearing to do any official act or for showing or for-bearing to show, in the exercise of his official functions, favour or disfavour to any person, or for rendering or attempting to render any service or disservice to any person; or
(ii) if he accepts or obtains or offers any valuable thing without consideration, or for a consideration which he knows to be inadequate, from any person whom he knows to have been or likely to be, concerned in any proceeding or business transacted or about to be transacted by him, or having any connection with his official functions or from any person whom he knows to be interested in or related to the person so concerned; or
(iii) if he dishonestly or fraudulently misappropriates or otherwise converts for his own use, or for the use of any other person, any property entrusted to him, or under his control, or willfully allows any other person so to do; or
(iv) if he by corrupt, dishonest, or illegal means, obtains or seeks to obtain for himself, or for his spouse or dependents or any other person, any property, valuable thing, or pecuniary advantage; or
(v) if he or any of his dependents or benamindars owns, possesses, or has acquired right, or title in any 2[“Assets or holds irrevocable power of attorney in respect of any Assets”] or pecuniary resources disproportionate to his known sources of income, which he cannot reasonably account for; 3[“or maintains a Standard of living beyond that which is commensurate with his sources of income”].
(vi) 4[“if he”]misuses his authority so as to gain any benefit or favour for himself or any other person, 5[“ renders or attempt to render”] or willfully fails to exercise his authority to prevent the grant, or rendition of any undue benefit or favour which he could have prevented by exercising his authority.
(vii) if he has issued any directive, policy, or any SRO (Statutory Regulatory Order) or any other order which grants or 6[“attempts to grant”] any undue concession or benefit in any taxation matter or law or otherwise so as to benefit himself or any relative or associate or a Benamidar or any other person.
(viii) if he commits an offence of willful default; or
(ix) if he commits the offence of cheating as defined in section 415 of the Pakistan Penal Code, 1860 (Act XLV of 1860), and thereby dishonestly induces members of the public at large to deliver any property including money or valuable security entrusted to him by members of the public at large;
(x) if he commits the offence of criminal breach of trust as defined in Section 405 of the Pakistan Penal Code, 1860 (Act XLV of 1860) with regard to any property including money or valuable security entrusted to him by members of the public at large;
(xi) if he , in his capacity as a banker, merchant, factor, broker, attorney or agent, commits criminal Breach of trust as provided in Section 409 of the Pakistan Penal Code, 1860 (Act XLV of 1860) in respect of property entrusted to him or over which he has dominion; and
(xii) if he aids, assists, abets, attempts or acts in conspiracy with a person or a holder of public office accused of an offence as provided in clauses (i) to (xi).
(b) All offences under this Ordinance shall be non-bailable and, notwithstanding anything contained in section 426, 491, 497, 498 and 561 A or any other provision of the Code, or any other law for the time being in force no Court shall have jurisdiction to grant bail to any person accused of any offence under this Ordinance.

(c) If after completing the investigation of an offence against a holder of public office or any other person, the Chairman NAB is satisfied that no Prima facie case is made out against him and the case any be closed, the Chairman NAB shall refer the matter to a court for approval and for the release of the accused, if in custody.
(d) omitted
Legal Amendments
1. Omitted the words ” and/” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted for the words “movable or immovable property” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Substituted for the words “or to render or attempt to do so “ by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Substituted for the word “enables” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Clauses (ix) to (xii) substituted for clause (ix) by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. The old clause (ix) was as under :–
(ix) If he commits the offence of cheating as defined in section 415 of the Pakistan Penal Code and thereby dishonesty induces members of the public at large scale to deliver any property including money or valuable security to any person or he commits the offence of criminal breach of trust as defined in section 405 of the Pakistan Penal Code with regard to any property including money or valuable security entrusted to him by members of the public at large scale.
8. Sub-section (c) substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. The old sub-section (c) was as under :–
(c) Where the Chairman NAB decides to release from custody or detention a holder of public office or any other person accused of an offence under this Ordinance he shall do so after considering the gravity of the charge against such person and the accruing quantum of loss involved in the offence alleged to have been committed and may impose any reasonable conditions for such release.
9. Sub-section (d) omitted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. The old sub-section (d) was as under :–
(d) The amount deposited by the accused with the NAB shall be transferred to the Federal Government or, as the case may be a Provincial Government or the concerned bank or financial institution, corporate body, co-operative society, statutory body or authority concerned within one month from the dale of such deposit.

10. Punishment for corruption; and corrupt practices:
(a) 1[“A holder of public office or any other person”] who commits the offence of corruption and corrupt practices shall be punishable with 2[“Rigorous”] imprisonment for a term which may extend to 14 years, 3[“and with fine”] and such of the assets and 4[“Pecuniary resources”] of such 5[“holder of public office or person, as are”] found to be disproportionate to the known sources of his income or which 6[“are”] acquired by money obtained through corruption and corrupt practices whether in his name or in the name of any of his dependents, or benamindars shall be 7[*****]forfeited to the appropriate Government 8[“or the concerned bank or financial institution as the case may be”] .
9[“(b) The offences specified in the Schedule to this ordinance shall be punishable in the manner specified therein.
(c) The Federal Government may, by notification in the official Gazette, amend the schedule so as to add any entry thereto or modify or omit any entry therein.
(d) Notwithstanding anything to the contrary contained in any other law for the time being in force an accused, convicted by the Courts of an offence under this sentence.”]
Legal Amendments
1. Substituted for the words ” A person” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. substituted for the words “or with fine, or with both,” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. substituted for the words “property” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Substituted for the words “person which is “ by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. substituted for the words “is” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Omitted the words “liable to be” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
8. Added by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
9. substituted for sub-section (b) by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. the old sub-section (b) was as under.
(b) Any person giving illegal gratification, or abetting, assisting or aiding a holder of a public office, or receiving or holding any property obtained or acquired by a holder of public office, through corruption or corrupt practices, or being a beneficiary of any asset, property or gain obtained through corruption or corrupt practices shall fall within the scope of this section and shall be liable to the same or a lesser punishment that may be awarded to a holder of a public office as may be deemed fit by the Court.

11. Imposition of fine: Where 1[“an accused”] found guilty of an offence is sentenced to pay a fine, 2[*****]the amount of the fine shall in no case be less than the gain derived by the accused or any relative or associate 3[“by the commission of the offence”] .
Legal Amendments
1. Substituted for the words ” a person” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Omitted the words “irrespective of whether or not a sentence of imprisonment is imposed” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. substituted for the words “which may be set off against the forfeited or frozen assets and property” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Appreciation of evidence-Accused was not proved to have acquired properties during his service without accounting for the same-prosecution had failed in its duty to bring any material on record to show that the property in question had been acquired by the accused through corrupt practices-Despite the case against accused having remained under investigation for a very long period, nothing came on record to indicate that he was ever involved in any corruption or corrupt practices-Accused had placed on record the documents showing that he had obtained loan for purchasing the landed property which were not disputed-Said land was subsequently sold by the accused in small plots at higher rates and his explanation in this regard seemed to be satisfactory-Accused was acquitted on benefit of doubt in circumstances. PLD 2003 Quetta 77

12. Power to freeze property:-
(a) The Chairman NAB or the Court trying 1[“an accused”] for any offence as specified under this Ordinance, may, at any time, if there appeal reasonable grounds for believing that the accused has committed such an offence, order the freezing of his property 2[*****] or part thereof, whether in his possession or in the possession of any relative, associate or person on his behalf.
(b) If the property ordered to be frozen under sub-section (a) is a debt or other movable property, the freezing may be made:
(i) by seizure: or
(ii) by appointment of receiver; or
(iii) by prohibiting the delivery of such property to the accused or to anyone on his behalf; or
(iv) by all or any of such or other methods as the Court or the Chairman NAB as the case may be deem fit.
(c) If the property ordered to be frozen is immovable, the freezing shall, n the case of land paying revenue, be made through the Collector of the district in which the land is situated, and in all other cases-
(i) by taking possession; or
(ii) by appointment of receiver; or
(iii) by prohibiting the payment of rent or delivery of property to the accused or to any other person on his behalf; or
(iv) by all or any of such methods as the Chairman NAB or the Court may deem fit:
Provided that any order of seizure, freezing, attachment or any prohibitory order mentioned above by the Chairman NAB, shall remain in force for a period not exceeding fifteen days unless confirmed by the 3[*****] Court where the Reference under this Ordinance shall be sent by 4[“Chairman”] NAB;
Provided further that notwithstanding 5[“anything to the Contrary contained herein”] the order of 6[“Chairman”] NAB or the Court shall be effective from the time of passing thereof or proclamation thereof in a newspaper, widely circulated and dispatch at the last known address of the accused either by registered post A.D. or courier service or 7[*****] of electronic media as the court may deem proper having regard to the facts and circumstances of the case.
(d) If the property ordered to be frozen consists of livestock or is of a perishable nature, the Chairman NAB, or the Court may, if it deems proper and expedient, order the immediate sale thereof and the proceeds of the sale may be deposited with the Chairman NAB or the Court, or as either may direct as appropriate.
(e) The powers, duties, and liabilities of a receiver, if any, appointed under this section shall be the same as those of a receiver appointed under Order-XL of the Code of Civil Procedure, 1908 (Act V of 1908).
(f) The order of freezing mentioned in sub-sections ‘a’ to ‘e’ shall remain operative until the final disposal of the case by the Court, and in the event of the acquittal 7[“or release”] of the accused, shall continue to remain operative for a period of ten days after receipt of certified copy of the order of acquittal by NAB, whereafter it shall be subject to an order by the court in which an appeal, if any, is filed.’

Legal Amendments
1. Substituted for the words ” a person” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Omitted the words “movable or immovable” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the word “Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Substituted for the word “that “ by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Omitted the words “any other mode” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
8. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

13. Claim or objection against freezing :-
(a) Notwithstanding the provisions of any laws for the time being in force, the 1[*****] Court shall have exclusive jurisdiction to entertain and adjudicate upon all claims or objections against the freezing of any property under section 12 above. Such claims or objections shall be made before the 2[*****] Court within 14 days from the date of the order freezing such property.
(b) The Court may for sufficient cause extend the time for filing such claims or objections for a period not exceeding additional 14 days.
‘(c) The accused or any other aggrieved party, whose claim or objection against freezing of property has been dismissed by the Court, may, within ten days file an appeal against such order before the High Court’.
Legal Amendments
1 Omitted the word “Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Omitted the word “Accountability” ibid

14. Presumption against accused accepting illegal gratification:-
(a) Where in any trial of 1[“an offence under clauses (i), (ii), (iii) and (iv) of sub-section (a) of section 9”] it is proved that an accused person has accepted or obtained, or has agreed to accept or attempted to obtain, for himself or for any other person any gratification, other than legal remuneration, or any valuable thing, or any pecuniary advantage from a person or any agent of a person, for any favour shown or promised to be shown by the accused, it shall be presumed, unless the contrary is proved, that he accepted or obtained, or agreed to accept or attempted to obtain, that gratification or that valuable thing or pecuniary advantage for himself or some other person, as the case may be, as a motive or a reward such as is specified in section 161 to 163 of the Pakistan Penal Code, 1860 (Act XLV of 1860), or as the case may be without consideration, or for a consideration which he believed to be inadequate.
(b) Wherein any trial of an offence punishable under section 165A of the Pakistan Penal Code, 1860 (Act XLV of 1860) it is proved that any gratification other than legal remuneration or any valuable thing has been given, or offered to be given, or attempted to be given, by any accused person, it shall be presumed, unless the contrary is proved, that he gave, or offered to give, or attempted to give that gratification, or that valuable thing, as the case may be, as a motive or a reward such as is specified in section 161 to 163 of the said Code, or, as the case may be, without consideration or for a consideration which he believed to be inadequate.
(c) In any trial of an offence punishable under 2[“Clause (v) of sub-section (a) of section 9 of”] this Ordinance, the fact that the accused person or any other person on his behalf, is in possession, for which the accused person cannot satisfactorily account, of 3[“assets”] or pecuniary resources disproportionate to his known sources of income, or that such person has, at or about the time of the commission of the offence with which he is charged, obtained an accretion to his pecuniary resources or property for which he cannot satisfactorily account, the Court shall presume, unless the contrary is proved, that the accused person is guilty of the offence of corruption and 4[*****] corrupt practices and his conviction therefor shall not be invalid by reason only that it is based solely on such a presumption.
(d) 5[“in any trial”] of an offence under 6[“Clause (vi) and (vii) of section 9”] the burden of proof that he used his authority, or issued any directive, or authorised the issuance of any policy or statutory rule or order (SRO), or made any grant or allowed any concession, in the public interest, fairly, justly, and for the advancement of the purpose of the enactment under which the authority was used, directive or policy or rule or order was issued or grant was made or concession was allowed shall lie on 7[“the accused”] and in the absence of such proof the accused shall be guilty of the offence, and his conviction shall not be invalid by the reason that it is based solely on such presumption:
Provided that the prosecution shall first make out a reasonable case against the accused charged under clause (vi) or clause (vii) of sub-section (a) of section 9.
Legal Amendments
1. Substituted for the words ” a scheduled offence punishable under this Ordinance” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. substituted for the word “property” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Omitted the oblique (/) and word “or” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
5. Substituted for the words “Where a person is accused“ by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. substituted for the words “ section 9 (a) (vi) and (vii),” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Substituted for the words “him,” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
15. Disqualification to contest elections or to hold public office.
[(a) Where an accused person is convicted of 3[an offence under section 9 of this Ordinance] he shall forthwith cease to hold public office, if any, held by him and further he shall stand disqualified for a period of ten years, to be reckoned from the date he is released after serving the sentence, for seeking or from being elected, chosen, appointed or nominated as a member or representative of any public body or any statutory or local authority or in service of Pakistan or of any Province:
Provided that any accused person who has availed the benefit of 4[sub-section (b) of section] 25 shall also be deemed to have been convicted for an offence under this Ordinance, and shall forthwith cease to hold public office, if any, held by him and further he shall stand disqualified for a period of ten years, to be reckoned from the date he has discharged his liabilities relating to the matter or transaction in issue, for seeking or from being elected, chosen, appointed or nominated as a member or representative of any public body or any statutory or local authority or in service of Pakistan or of any Province.]
(b) Any person convicted of an offence 5[under section 9 of this Ordinance] shall not be allowed to apply for or be granted or allowed any financial facilities in the form of any loan or advances 6[or other financial accommodation by] any bank or financial institution 7[owned or controlled by the Government] for a period of 10 years from the date of conviction.

16. Trial of offences:
1[“(a) Notwithstanding anything contained in any other law of the time being in force and accused shall be prosecuted for an offence under this ordinance in the Court and the case shall be heard from day to day and shall be disposed of within thirty days”.
(b) The Court shall sit at such place or places as the 2[“Federal”] Government may, by order, specify in this behalf.
(c) Where more Courts than one have been established at a place, the Chief Justice of the High Court of the Province concerned shall designate a Judge of any such Court to be an Administrative Judge and a case triable under this Ordinance shall be filed before the Court of the Administrative Judge who may either try the case himself or, assign it for trial by any other court established at that place at any time prior to the framing of the charge.’
‘(cc) In respect of a case assigned to a Court under sub-section ©, all orders made or proceedings taken before the assignment shall be deemed to have been made or taken by the Court to which the case has been assigned.’
(d) Notwithstanding any thing contained in this section, if in respect of any case relating to an offence triable under this Ordinance, the Chairman NAB, having regard to the facts and circumstances of the case may file a reference before any 3[*****] Court established anywhere in Pakistan, and such Court shall have the jurisdiction to try the same.
Legal Amendments
1. Sub-section (a) Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002. The old Sub-section (a) was as under.
(a) Notwithstanding anything contained in any other laws for the time being in force, all persons accused of a scheduled offence, shall be prosecuted for such offence by Court established pursuant to this Ordinance exclusively as constituted under section 5(g) and the case shall be heard from day to day and disposed of within 30 days.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the words “Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Case Law
Bail – Case against accused was to be disposed of within 30 days under the law by the Trial Court, but his trial had not been concluded even in nine months – Accused was in custody for the last about 27 months – Both the parties had been taking adjournments and were responsible for delay in disposal of the case – Inordinate delay in disposal of the trial was a good ground recognized by S.C. holding the same to be abuse of process of the Court and treating it as sufficient ground for grant of bail – Sufficient documentary evidence was also available on record to show that the accused was suffering from different diseases for which he remained under specialist’s treatment in various hospitals from time to time – Heart disease coupled with unstable hypertension might endanger the life of accused in Jail and on medical ground too he was entitled to be released on bail – Petition for leave to appeal was consequently converted into appeal and was allowed and the accused was released on bail. PLD 2002 SC 546

16-A Transfer of cases;
(a) Notwithstanding anything contained in any other law for the time being in force, the Chairman NAB may apply to any court of law or tribunal that any case involving 1[“any”] offence under this Ordinance pending before such court or tribunal shall be transferred to a Court established under this Ordinance, then such other Court or Tribunal shall transfer the said case to any Court established under this Ordinance and it shall 2[“be deemed to be a reference under section 18 of the ordinance, and it shall”] not be necessary for the Court to recall any witness or again to record any evidence that may have been recorded.
(b) In respect of any case pending before a Court, 3[“if”]the Prosecutor General Accountability or any Special Prosecutor General authorized by him in this behalf, having regard to the facts and circumstances of the case and in the interest of justice and for the protection and safety or witnesses, considers it necessary that such case is transferred for trial, he may apply, for the transfer of the case from any such Court in one Province to a Court in another Province or from one Court in a Province to another Court in the same Province.
(i) to the Supreme Court of Pakistan in case the transfer is intended from a Court in a Province to a Court in another Province; and
(ii) to the High Court of the Province in case the transfer is intended from one Court in a Province to another Court in the same Province.
and the Supreme Court or the High Court, as the case may be, if it is in the interest of Justice, transfer the case from one court to another court, and the case so transferred shall be tried under this Ordinance without recalling any witness whose evidence may have been recorded.
(c) The accused may also make an application to the Supreme Court for the transfer of a case from a Court in one Province to a Court in another Province and to the High Court for transfer of a case from one Court in a Province to another Court in the same Province and the Supreme Court or the High Court, as the case may be, if it is in the interest of justice, transfer the case from one Court to another Court, and the case so transferred shall be triad under this Ordinance without recalling any witness whose evidence may have been recorded’.
Legal Amendments
1. Substituted for the words “a scheduled” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Case Law
Duty of prosecution to get the case decided as early as possible-Provision of S. 16(a), National Accountability Bureau Ordinance, 1999 having fixed 30 days’ time for disposal of the case, all out efforts to be made to get another officer appointed by making request to Competent Authority, in case the office of the presiding officer of the court was lying vacant, and the case remained pending for an indefinite period. PLD 2003 SC 525

16-B. Contempt of court
The Court shall have the power to punish for contempt of court with imprisonment for a term which may extend to six months and with fine which may extend to one million rupees any person who-
(a) abuses, interferes with or obstructs the process of the Court in any way or disobeys any order or direction of the Court;
(b) scandalizes the Court or otherwise does anything which tends to bring the Court or a person constituting the Court into hatred, ridicule or contempt;
(c) does anything which tends to prejudice the determination of a matter pending or most likely to come up before the Court; or
(d) does anything which, by any other law, constitutes contempt of court.

17. Provisions of the Code to apply:
(a) Notwithstanding anything contained in any other law for the time being in force, unless there is anything inconsistent with the provisions to this Ordinance, the provisions of the Code of Criminal Procedure, 1898 (Act V of 1989), shall mutatis mutandis, apply to the proceedings under this 1[“Ordinance”].
(b) Subject to sub section (a), the provisions of Chapter XXIIA of the Code shall apply to trials under this Ordinance.
(c) Notwithstanding anything contained in sub-section (a) or subsection (b) or in any law for the time being in force, the 2[*****] Court may, for reasons to be recorded, dispense with any provision of the Code and follow such procedure as it may deem fit in the circumstances of the case.
3[“(d) Notwithstanding anything in Section 234 of the Code, a person accused of more offences than one of the same kind committed during the space of any number of years, from the first to the last of such offences, may be charged with and tried at one trial for any number of such offences.”]
Legal Amendments
1. Substituted for the word “Order” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Omitted the word ”Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Sub-section (d) inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
Constitutional jurisdiction of High court-Accused was arrested by National Accountability Bureau and was in judicial lock up-High court in exercise of Constitutional jurisdiction released the accused on bail-Plea raised by the authorities was that High court had wrongly released the accused in exercise of Constitutional jurisdiction-Validity-Accused facing charges under Notional Accountability Ordinance, 1999, could approach High court under Art. 199 of the Constitution-Application under S. 497, Cr.P.C before High court was not maintainable-Supreme court declined to interfere with the order passed by High court in exercise of constitutional jurisdiction- 2004 S C M R 91

18. Cognizance of offences:
(a) The 1[*****] Court shall not take cognizance of any offence under this Ordinance except on a reference made by the Chairman NAB or an officer of the NAB duly authorized by him.
(b) A reference under this Ordinance shall he initiated by the National Accountability Bureau on-
(i) a reference received from the appropriate government; or
(ii) receipt of a complaint; or
(iii) its own accord.
(c) Where the Chairman NAB, or an officer of the NAB duly authorized by him, is of the opinion that it is, or may be, necessary and appropriate to initiate proceedings against any person, he shall refer the matter for inquiry or investigation.
(d) The responsibility for inquiry into and investigation of an offence alleged to have been committed under this Ordinance shall rest on the NAB to the exclusion of any other agency or authority, unless any such agency or authority is required to do so by the Chairman 2[“NAB”] or by an officer of the NAB duly authorized by him,
(e) The Chairman NAB and such members, officers 3[*****]or servants of the NAB shall have and exercise, for the purposes of an inquiry 4[*****] investigation the power to arrest any person, and all the powers of an officer-in-charge of a Police Station under the Code, and for that purpose may cause the attendance of any person, and when and if the assistance of any agency, police officer or any other official or agency, as the case may be, is sought by the NAB such official or agency shall render such assistance provided that no person shall be arrested without the permission of the Chairman or any officer 5[“Of NAB”] duly authorized by the Chairman NAB.
(f) Any Inquiry 6[“or”] Investigation under this Ordinance shall be completed expeditiously as may be practical and feasible.
(g) The Chairman NAB or an officer of the NAB duly authorized by him, shall appraise the material and the evidence placed before him during the inquiry and the investigation, and if he decides that it would be proper and just to proceed further, and there is sufficient material to justify filing of a reference he shall refer the matter to 7[“a”] Court.
(h) If a complaint is inquired into and investigated by the NAB and it is concluded that the complaint received was prima facie frivolous or has been filed with intent to malign or defame any person, the Chairman 8[“NAB”] or Deputy Chairman Nab or 9[“an officer of the NAB duly authorised by the Chairman NAB”] may refer the matter to the court, and if the complainant is found guilty he shall be punishable with imprisonment for a term which may extend to one year, or with fine or with both.
Case Law
1. Reference, filing of-Meaning-Filing of reference before the Accountability Court is like filing of complaint/challan in the Court of competent jurisdiction within the contemplation of S. 173, Cr.P.C – Once a reference is filed, the Chairman, NAB loses jurisdiction and becomes functus officio and it then becomes the exclusive jurisdiction of the Trial Court-If some substantive step is required to be taken in the case it shall only be with the permission of the Court. PLD 2003 Pesh. 94
2. Extent and scope – Provision of S. 26 of the National Accountability Bureau Ordinance, 1999 provides that the jurisdiction of the NAB Authorities to tender pardon to the accomplice is limited to the stage of investigation or inquiry-“Investigation” and “inquiry” are not defined in the said Ordinance, 1999 provides that the jurisdiction of the NAB Authorities to tender pardon to the accomplice is limited to the stage of investigation or inquiry-“Investigation” and “inquiry” are not defined in the said Ordinance, however, Ss. 4(k) & 4(i), Cr.P.C define these terms-Legislature in its wisdom has intentionally omitted the word “trial” from the provisions of S. 26 of the National Accountability Bureau Ordinance, 1999 which has not been defined in the said ordinance or in the Cr.P.C – Trial, whoever, commences on framing of charge against the accused ant it is a totally misconceived view that before framing of the charge, Court indulges into inquiry under S. 256-D, Cr.P.C and the case can be considered at the stage of inquiry – Sections 18 to 24 of the National Accountability Bureau Ordinance, 1999 deal with the scope of investigation and inquiry-once a reference is filed, the Chairman, NAB loses jurisdiction and becomes functus officio and it then becomes the exclusive jurisdiction of the Trial Court-After submission of reference if some substantive step is required to be taken in the case by the prosecution, it shall only be with the permission of the court as provided by Ss. 31-B & 25 of the National Accountability Bureau Ordinance, 1999. PLD 2003 Pesh. 94
3. There was not direct or indirect evidence to show that Appellant No.1 was a corrupt official and he was holding such responsible position by misuse of power, he amassed huge wealth – Not a single witness has deposed that he was a dishonest/corrupt person and was living beyond his means – There is also no evidence on record to show his such acts or omissions or powers he exerted, influence he brought to bear upon someone as to constitute misuse of that authority – There is also nothing on record to prove that Appellants Nos. 2 and 3 and their mother were holding properties (mentioned in charge), vehicles and Bank Accounts as ‘Benamidars’ and that they were ‘dependent’ on Appellant No.1 – They have adduced sufficient documentary and oral evidence in their support and not only all D.Ws. 44 in number have supported their case even I.O. had in cross examination admitted to the extent that there may not be available direct evidence because this was white colour crime and he had just collected evidence for drawing conclusion – Learned trial Court has discarded entire evidence produced by defence on wrong premises Statements of accused recorded U/S. 342 Cr. P. C. . were discarded on reason that they (accused) did not wish to be examined on Oath and adverse inference was drawn which was not only against law quoted above, but was also violative of Article 13of Constitution of Islamic Republic of Pakistan, 1973 – Documents which were not admissible were relied upon and those documents which favoured Appellants were conveniently ignored – Learned trial Court has based conviction on presumptions only – It failed to appreciate that in order to draw presumption of guilt against accused, there must be cogent, convincing and adequate evidence on record, which was lacking – Feeble and inconsistent evidence would not permit to raise such presumption and act thereon – Market value of properties were assessed at very exorbitant rates, though there was no basis for same PLJ 2002 Cr. C 779
4. Bail, grant of – Accused had claimed bail on ground that he being a sick and infirm person was entitled to grant of bail – Medical Board comprising of Medical Superintendent and other experts after examining accused had reported that accused did not suffer from any kind of infirmity or sickness which could justify accused’s release on ball – Accused was not suffering from any such kind of decision which could not at all be treated in jail or which could lead to any serious consequence on account of confinement of accused in jail – No case for grant of bail had been made out, in circumstances. 2002 MLD 859
5. Double jeopardy – Accused had alleged that he already stood tried and acquitted of offence which had been made basis of present reference on account of which he was being detained and such detention could not be sustained in law – Charge-Sheet of earlier reference when compared with the present reference would show that both were different and properties involved in earlier reference were not subject-matter of the present one – Prima facie present reference/trial of accused was not hit by provisions of Art. 13 of Constitution of Pakistan, 1973 and provisions of S.403. Cr. P. C. . – If offence emanated from different set of facts then the case was not one of double jeopardy. 2002 MLD 859 One cannot be tried and punished twice for the charge based on the same allegation and evidence in the same transaction-No bar existed in filing the separate references in the separate transactions involving the similar allegation but one cannot be charged for the second time for the same allegation on the basis of same evidence-Separate trial in more than one references of similar nature relating to the separate transaction can continue but in the light of the rule that one should not be vexed twice for the dame cause the prosecution of the accused on the basis of the same allegation and same evidence in more than one reference would not be legal-Perusal of documents placed on record, in the present case, in support of legal character of the property involved in the reference, would create a reasonable doubt about the correctness of the allegation and consequently, in absence of any other evidence, it would be difficult to form an opinion, that the accused by making concealment of assets in the income tax return and supplying incorrect information to the Income-tax Department, committed the offence with which he was being charged or the concealment was made with the intention to evade the income tax-Unless the prosecution, prima facie, satisfies the Court about the culpability of a person, the bail to him cannot be withheld merely on the basis of presumption of guilt and the essential question for determination in such circumstances would be regarding the true character of the transaction and the nature of offence which was allegedly committed-Unless in the light of evidence in the hands of prosecution, the case is brought within the parameters of expression “reasonable grounds” to believe that the offence with which a person was being charged was committed by him, the bare accusation would not be sufficient to curtail his liberty. PLD 2003 SC 668

19. Power to call for information: The Chairman NAB or 1[“and officer of the NAB duly authorised by him”] may, during the course of an inquiry or investigation 2[“of an offence under this ordinance”]:-
(a) call for information from any person for the purpose of satisfying himself whether there has been any contravention of the provisions of this Ordinance or any rule or order made thereunder.
(b) require any person to produce or deliver any document or thing useful or relevant to the inquiry;
(c) examine any person acquainted with the facts and circumstances of the case; 3[*****]
(d) require any bank or financial institution, notwithstanding anything contained in any other law for the time being in force, to provide any information relating to any person whosoever, including copies of entries made in a bank’s or a financial institution’s books such as ledgers, day books, cash books and all other books including record of information and transaction saved in electronic or digital form, and the keepers of such books or records shall be obliged to certify the copies in accordance with law.; and
(e) where there is reasonable suspicion that any person is involved in or is privy to an offence under this Ordinance, the Chairman NAB may, with the prior approved in writing of the High Court concerned, direct that surveillance of that person may be carried out through such means as may be necessary in the facts and circumstances of the case and the Chairman NAB, may in this regard seek the aid and assistance of any Government agency and the information so collected may be used as evidence in the trial under this Ordinance;
Provided that the copies obtained or information received or evidence collected under clauses (d) and (e) shall be 4[“kept”] confidential and shall not be used for any purpose other than for legal proceedings under this Ordinance.

20. Reporting of suspicious financial transactions:
(a) Notwithstanding anything contained in any law for the time being in force, it shall be the duty of all banks and financial institutions to take prompt and immediate notice of all unusual or large transactions in an account, which have no apparently genuine economic or lawful purpose and upon bonafide professional judgment of the Bank or financial institution that such transactions could constitute or be related to 1[“an offence under this ordinance”] the manager or director of Bank or financial institution shall report all such transactions to the Chairman NAB forthwith by the quickest possible mode of communication to be confirmed in writing.
(b) Whosoever fails to supply the information in accordance with subsection (a) shall be punishable with rigorous imprisonment which may extend to 5 years, 2[“and”] with fine 3[*****].
“(c) Omitted

21. International Cooperation – Request for mutual legal assistance:
The Chairman NAB or any officer authorized by the Federal Government may request a Foreign State to do 1[“any or all of”] the following acts in accordance with the law of such State:-
(a) have evidence taken, or documents or other articles produced;
(b) obtain and execute search warrants or other lawful instruments authorizing search for things relevant to investigation or proceedings in Pakistan believed to be located in that State, and if found, seize them;
(c) freeze assets, by whatever processes are lawfully available in that State, to the extent to which the assets are believed on reasonable grounds to be situated in that State;
(d) confiscate articles and forfeit assets to the extent to which the articles or assets, as the case may be, are believed to be located in that State;
(e) transfer to Pakistan any such evidence, documents, things articles, assets or proceeds realized from the disposal of such articles or assets;
(f) transfer in custody to Pakistan a person detained in 2[“that”] state who consents to assist Pakistan in the relevant investigation or proceedings; 3[*****]
(g) Notwithstanding anything contained in the Qanun-e-Shahadat Order 1984 (P.O. 10 of 1984) or any other law for the time being in force all evidence, documents or any other material transferred to Pakistan by a Foreign Government shall be receivable as evidence in legal proceedings under this Ordinance. 4[“; and”]
5[“(h) Notwithstanding anything to the contrary contained hereinabove, the Chairman NAB may, on such terms and conditions as he deems fit, employ any person or organisation, whether in Pakistan or abroad, for detecting, tracing or identifying assets acquired by any accused in connection with an offence under this Ordinance, and secreted or hoarded abroad, or for recovery of an repatriation to Pakistan of such assets.”

22. Jurisdiction:
(a) The Chairman NAB may inquire into and investigate any suspected offence which appears to him on reasonable grounds to involve 1[“and offence under”] this Ordinance, and has been referred to him, or of his own accord.
(b) The Chairman NAB may, if he thinks fit, conduct any such investigation in conjunction with any other agency or any other person 2[*****] who is, in the opinion of the Chairman NAB, a proper Agency or person to be concerned in it.

23. Transfer of property void:
(a) Notwithstanding anything contained in any other law for the time being in force after the Chairman NAB has initiated 1[“an inquiry or”] investigation into 2[“any offence”] under this Ordinance, alleged to have been committed by an accused person, such 3[“accused”] person or any relative or associate of such 4[“accused”] person or any other person on his behalf, shall not transfer by any means whatsoever, 5[“or”] create a charge on any 6[*****] property owned by him or in his possession, while the inquiry, investigation or proceedings are pending before the NAB or the 7[*****] Court; and any transfer of any right; title or interest or creation of a charge on such property shall be void.
(b) Any person who transfers, or creates a charge on property in contravention of sub-section (a) shall be punishable with rigorous imprisonment for a term, which may extend to three years and shall also be liable to fine not exceeding the value of the property involved:
Provided that such transfer of any right, title or interest or creation of a charge on such property shall not be void if made with the approval of the Court, subject to such terms and conditions as the Court may deem fit.

24. Arrest
(a) The Chairman NAB shall have the power, at any stage of the 1[“inquiry or”] investigation under this Ordinance, to direct that the accused, if not already arrested, shall be arrested.
(b) If the Chairman NAB or an officer of the NAB duly authorized by him, decides to refer the case to a Court, such reference shall contain the substance of the 2[“offence or offences as the case may be”] alleged to have been committed by the accused and a copy of such reference shall be forwarded to the Registrar of the Court to which the case has been sent to try the accused, and another copy shall be delivered to the accused.
(c) The provision of sub-section (a) shall also apply to cases, which have already been referred to the Court.
(d) Notwithstanding anything contained in the Code, where the holder of a public office or any other person accused of an offence is arrested by NAB under this Ordinance. NAB shall, as soon as may be, inform him of the grounds and substance on the basis of which he has been arrested and produce him before the court 3[*****] within a period of twenty-four hours of arrest excluding the time necessary for the journey from the place of arrest to the court and such person shall, having regard to the facts and circumstances of the cases, be liable to be detained in the custody of NAB for the purpose of inquiry and investigation for a period not exceeding ninety days, and the court may remand an accused person to custody not exceeding fifteen days at a time and for every subsequent remand the Court shall record reasons in writing copy of which shall be sent to the High Court.
(e) All persons presently in custody shall immediately upon coming into force of this sub-section, unless previously produced before 4[“a”] Court be produced before such Court as provided in sub-section (d) and the Order authorizing retention of custody by NAB shall he deemed to relate to the date of arrest: and
(f) The Chairman NAB may declare and notify any place as a Police Station or a sub-jail at his discretion.
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
2. Substituted for the words “offence/offences” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the words “established under this Ordinance” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Substituted for the words “an Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

1[“25 Voluntary return and plea Bargain:-
(a) Notwithstanding anything contained in Section 15 or in any other law for the time being in force, where a holder of public office or nay other person, prior to the authorization of investigation against him, voluntarily comes forward and offers to return the assets or gains acquired or make by him in the course, or as the consequence, of any offence under this Ordinance, the Chairman NAB may accept such offer and after determination of the amount due from such person and its deposit with the NAB discharge such person from all his liability in respect of the matter or transaction in issue:
Provided that the matter is no sub judice in any court of law.
(b) Where at any time after the authorization of investigation, before or after the commencement of the trial or during the pendency of any appeal, the accused offers to return to the NAB the assets or gains acquired or made by him in the course, or as a consequence, of any offence under this ordinance, the Chairman, NAB, may, in his discretion, after taking into consideration the facts and circumstances of the case, accept the offer on such terms, and conditions as he may consider necessary, and if the accused agrees to return to the NAB the amount determined by the Chairman, NAB, the Chairman, NAB, shall refer the case for the approval of the Court, or as the case may be, the appellate court and for the release of the accused.
(c) The amount deposited by the accused with the NAB shall be transferred to the Federal Government or, as the case may be, a provincial Government or the concerned bank or financial institution, company, body corporate, co-operative society, statutory body, or authority concerned with in one month from the date of such deposit.”]
Legal Amendments
1. Section 25 substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.The original section 25 was as under:-
25. Voluntary return (plea bargaining):-
(a) Where at any time whether before or after the commencement of trial the holder of a public Office or any other person accused of any offence under this Ordinance, returns to the NAB the assets or gains acquired through corruption or corrupt practices, the court or the Chairman NAB with the approval of the Court or the Appellate Court, as the case may be, may release the accused,’; and
(i) if the trail has not commenced, the Chairman NAB may release the accused; and
(ii) if the Court has taken cognizance of the offence or the trial has commenced, the Chairman NAB may, with the approval of the Court, release the accused.
(b) The amount deposited by the accused with the NAB shall be transferred to the Federal Government or, as the case may be, a Provincial Government or the concerned bank or financial institution, corporate body, co-operative society, statutory body or authority concerned within one month from the date of such deposit.
(c) Notwithstanding anything contained in section 15 or in any other law for the time being in force, where a holder of a public office or any other person voluntarily comes forward to return the illegal gain made by him or loss caused by him to the State exchequer through corruption and corrupt practices, the Chairman NAB may accept the offer and after determination of the amount of illegal gain or loss caused, as the case may be, and its deposit with NAB, discharge such person of all his liabilities relating to the matter or transactions in issue;
Provided that the matter is not under inquiry or investigation or subjudiced in any court of law.

25-A. Payment of loans, etc. –
(a) Where 1[“an accused person”] has been arrested or is in the custody of NAB or apprehends such arrest or custody for the investigation of the charge against him of committing an offence of wilful default on account of non-payment of dues to a bank or financial institution or Cooperative Society, he may at any stage before or after such arrest or before, during or after such custody or investigation apply to the Governor, State Bank of Pakistan for reconciliation of his liability through the Conciliation Committee and the Governor may, if he deems fit, refer the matter to the Conciliation Committee.
(aa) The Governor State Bank of Pakistan shall constitute one or more Conciliation Committees for the purposes of this Ordinance.
(b) The Conciliation Committee shall consist of a nominee of the Governor, State Bank of Pakistan, being a senior officer of the State Bank well qualified in the profession of banking who shall be the Chairman of the Committee, two nominees of the NAB to be nominated by the Chairman NAB, two Chartered Accountants to be nominated by the Governor, State Bank of Pakistan, one Chartered Accountant to be nominated by the Council of the Institute of Chartered Accountants of Pakistan, Karachi, such nomination to be obtained by the Governor, State Bank of Pakistan, a Chartered Accountant to be nominated by the 2[“accused”] and a Chartered Accountant to be nominated by the lender bank or financial institution.
Explanation: – Where the lender is a consortium or group of banks or financial institutions, the lender means the lead bank or financial institution.
(bb) The Chairman of the Conciliation Committee shall convene the meetings and conduct proceedings of the 3[“Conciliation”] Committee in the manner he deems fit.
(c) The Conciliation Committee, after examination of the record of the lending bank or financial institution and the 4[“accused”] and after hearing the parties through their Chartered Accountants, shall determine the amount outstanding against the 5[“accused”] calculated in accordance with law, rules, regulations and circulars of the State Bank of Pakistan and further determine the manner and the schedule of repayment having regard to the facts of each case. The 6[“accused”], if he so desires, shall be heard at commencement and before the conclusion of proceedings;
Provided that the borrower shall have the right to have access to, and instruct, the Chartered Accountant representing him before the Conciliation Committee even if the borrower is in custody, during the proceedings of the Conciliation Committee.
(d) The Conciliation Committee shall conclude the reference within thirty days and its recommendations shall be recorded by its Chairman and shall contain the views of all members of the 7[“conciliation”] Committee. The recommendation of the Conciliation Committee shall be the submitted to the Governor, State Bank of Pakistan.
(e) The Governor, State Bank of Pakistan shall consider the recommendations submitted to him under sub-section (d) and may accept the recommendations or may, for reasons to be recorded, pass such other appropriate order thereon as he deems fit. The acceptance of the recommendations of the 8[“conciliation”] Committee or passing any other order as aforesaid shall constitute the decision of the Governor, State Bank of Pakistan.
(f) Where the 9[“accused”] undertakes to repay the amount as determined by the Conciliation Committee, the Chairman NAB, with the approval of the Court, may release the accused.’; and
(g) The decision of the Governor State Bank of Pakistan shall be communicated to the Chairman NAB, which shall be binding on him, except for valid reasons to be recorded in writing subject to approval of the Court, to be accorded within a period of seven days.’
(h) In the event of failure either of the Conciliation Committee to conclude the reference within thirty days of the commencement of the conciliation proceedings or the failure of the 10[“accused”] to accept and implement the decision of the Governor, State Bank of Pakistan regarding the payment and matters relating thereto, such failure to accept or implement the decision shall be referred to the 11[*****] Court subject to the provisions of Section 311) and the Court may proceed with the case thereafter;
Provided that the period of thirty days may be extended by the Governor, State Bank of Pakistan by such further period or periods as he may find necessary having regard to the facts and circumstances of the case and for reasons to be recorded.
Legal Amendments
1. Substituted for the words “a person” by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002..
5. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
6. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
7. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
8. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
9. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
10. Substituted for the word “borrower” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
11. Omitted the word “Accountability by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

26. Tender of pardon 1[******] .
(a) Notwithstanding anything contained in the Code, at any stage of 2[“inquiry, investigation or trial”] the Chairman 3[“NAB”] may, with a view to obtaining the evidence of any person supposed to have been directly or indirectly concerned in or privy to any offence, tender a full or conditional pardon to such a person on condition of his making a full and true disclosure of the whole of the circumstances within his knowledge relating to the said offence including the names of the persons involved therein whether as principals or abettors or otherwise.
(b) Every person accepting a tender of pardon under sub-section (a) shall be examined by a Magistrate and shall also be examined as a witness in the subsequent trial.
(c) Subject to sub-section (d), the person to whom pardon has been granted under this section shall not –
(i) in the case of a full pardon be tried for the offence in respect of which the pardon was granted; and
(ii) in the case of conditional pardon be awarded a punishment or penalty higher or other than that specified in the grant of pardon notwithstanding the punishment or penalty authorized by law.
(d) Where the Chairman NAB certifies that in his opinion, any person who has accepted such tender has, either by willfully concealing anything essential or by giving false evidence through willful or reckless mis-statement, not complied with the condition on which the tender 4[“of pardon”] was made, such a person may be tried for the offence in respect of which the pardon was so tendered, or for any other offence of which he appears to have been guilty in connection with the said matter including the offence of giving false evidence, which he knows or ought to know is false.
(e) Any statement made before a Magistrate by a person who has accepted a tender of pardon may be given in evidence against him at the trial.
Legal Amendments
1. Omitted the words “to accomplice/plea bargaining:” by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Substituted for the words “investigation or inquiry,” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002..

27. Power to seek assistance: The Chairman NAB, or an officer of the NAB duly authorized by him, shall have the power to seek full and complete assistance and call for all or any documents and information relevant to or in connection with any matter or 1[“inquiry or investigation”] pending before the NAB, 2[“or disposal of any property surrendered to or seized by the NAB”] from any department of the Federal Government, Provincial Government, local authority, bank, financial Institution, person or any authority and institution or department in the public sector or the private sector as he may deem it fit and proper to demand or require, provided that in any case in which a question of secrecy in involved or is raised at any time, the 3[“Chairman NAB’S”] decision shall be final.

28. Appointment of officer and staff in the National Accountability Bureau.
(a) The Chairman NAB, or an officer of the NAB duly authorised by him may appoint such officers and staff as he may consider necessary for the efficient performance of 1[“the functions of the NAB”] and exercise of powers under this Ordinance.
2[(b) Omitted
(c) The officers and members of staff 3[“NAB”] shall be entitled to such salary, allowances and other terms and conditions of services as the Chairman NAB may, with the approval of the 4[“President”], determine.
(d) Subject to sub-section (e) the provisions of the Civil Servants Act. 1973 (LXXI of 1973), shall not apply to the persons appointed in 5[“or employed by, the“] NAB.
(e) Nothing contained in sub-section (d) shall apply to a person who is a civil servant within the meaning of law relating to appointments as civil servants of the Federation or a Province and is deputed to or posted in NAB.
6[(f) The chairman NAB, may appoint advisers, consultants and experts, on payment of such fee or remuneration as he may determine, to assist him in performing the functions of the NAB and the discharge of his duties under this Ordinance.
(g) Notwithstanding anything to the contrary contained herein, or in any law for the time being in force, the Chairman NAB, shall not be required to consult the Federal public Service Commission for making appointments and on matters relating to qualifications of persons for such appointments and methods of their recruitment and the qualifications for appointments and methods of recruitment shall be such as he may by rules prescribe.”

29. Accused to be competent witness. 1[“an accused”] shall be a competent witness for the defence and may give evidence on oath in disproof of the charges made against him;
Provided that the accused shall not be compelled to be a witness against himself;
Provided further that, where an accused 2[*****] appears as a witness of his own choice and refuses to answer any question, the Court may draw such adverse inference from such refusal as it may think proper.

30. False evidence etc.:-
(a) Notwithstanding anything 1[“to the contrary”] contained in 2[“this ordinance”] or any other law 3[“for the time being”] in force, on pronouncement of judgment, the 4[*****]Court shall have the jurisdiction and power to take cognizance of an offence committed in the course of the investigating or trial of a case by any officer; any witness, including an expert, who has tendered false evidence in the case, whether he deposed in court or not, or any other person, under section 176 to 182 of Chapter X, or section 191 to 204, or 211 to 223, or 225-A of Chapter XI, of the Pakistan Penal Code 1860 (Act XLV of 1860), or under any other law relating to false evidence and offences against public justice, and to summarily try him and award punishment provided for the offence under the law.
(b) For the purposes of trial under sub-section (a), the Court may, as nearly as may be, follow the procedure specified in Chapter XXII of the Code.
(c) The proceedings under sub-section (a) may be initiated by the Court on its own accord at any time after the decision of the case or, in the event that there is an appeal, after the decision thereof, or on an application made by the prosecution or the person accused of an offence tried by the Court, within thirty days.

31. Prohibition to hamper investigation:-
(a) Notwithstanding anything contained in any other law for the time being in force, if any person concerned with the inquiry, investigation and prosecution of a case consciously and deliberately and with malice 1[*****] compromises, hampers, misleads, jeopardizes or defeats an 2[“inquiry or”] investigation of a case under process before NAB or any concerned agency or authority 3[“the court or any other court”] he shall be 4[“guilty of an offence under this ordinance punishable with rigorous imprisonment for a term which may extend to ten years”]
(b) No person will be proceeded 5[“against”] under this section except with the sanction of a committee 6[“comprising”] the Chairman NAB, Deputy Chairman NAB and the Prosecutor General Accountability.

31-A Absconding to avoid service of warrants. (a) Whoever absconds in order to avoid being served with any process issued by any Court or any other authority or officer under this Ordinance or in any manner prevents, avoids or evades the service on himself of such process or conceals himself to screen himself from the proceedings or punishment under this Ordinance shall be guilty of an offence 1[“under this ordinance”] punishable with imprisonment which may extend to three years notwithstanding the provisions of section 87 and 88 of 2[“Code”] or any other law for the time being in force.
3[“(b) Notwithstanding the provisions of section 18 it shall not be necessary to file a reference under this section in cases where a reference is pending before the court.”]
(i) if it is made before a charge has been framed, the accused shall be discharged in respect of such offence or offences; and
(ii) if it is made after a charge has been framed, he shall be acquitted in respect of such offence or offences.’
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.

31-B. Withdrawal from prosecution: The Prosecutor General Accountability may, with the consent of the Court, withdraw from the prosecution of any 1[“accused”] person generally or in respect of any one or more of the offences for which he is used and upon such withdrawal:

31-C Court to take cognizance of offence with prior approval of the State Bank: No Court established under this Ordinance shall take cognizance of an offence against an officer or an employee of a bank or Financial institution for writing off, waving, restructuring or refinancing any financial facility, interest or mark-up without prior approval of the State Bank of Pakistan.

31-D Inquiry, investigation or proceedings in respect of imprudent bank loans, etc. Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no inquiry, investigation or proceedings in respect of imprudent loans, defaulted loans or rescheduled loans shall be initiated or conducted by the National Accountability Bureau against any person, company or financial institution without reference from Governor, State Bank of Pakistan.
Provided that cases pending before any Accountability Court before coming into force of the National Accountability Bureau (Second Amendment) Ordinance, 2000, shall continue to be prosecuted and conducted without reference from the Governor, State Bank of Pakistan.

31-E. Protection of witnesses. The Chairman NAB or the Court may in the facts and circumstances of a case take such measures as may be considered necessary for the safety, security and protection of witnesses and their families.’

32. Appeal and revision:-
(a) Any person convicted or the Prosecutor General Accountability, if so directed by the NAB, aggrieved by 2[“Chairman”] the final judgment and order of the Court under this Ordinance may, within ten days of the final Judgment and order of the 3[*****] Court prefer an appeal to the High Court of the Province where the Court is situated :
Provided that no appeal shall lie against any interlocutory order of the Court.’;
(b) All Appeals against the final Judgment filed before the High Court will be heard by a Bench of not less than two judges constituted by the Chief Justice of High Court and shall be finally disposed of within thirty days of the filing of the appeal.
4[“(c) No revision shall lie against any interlocutory order of the court “]
Provided that where a person makes an application for revision under this sub-section, he shall, in support of such application, furnish copies of the reference, documents and order of the Court and the High Court shall dispose of such application within thirty days without calling for the record of the Court: and
Provided further that such application shall be made within ten days of the decision of the Court, which shall provide a copy of such decision within three days thereof.
Legal Amendments
1. Inserted by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Inserted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the word “Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
4. Sub-section (c) Substituted by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.. The old sub-section (c) was as under:–
(c) No revision shall lie against any interlocutory order of the Court unless the Court has exercised a jurisdiction not vested in it by law or has failed to exercise a jurisdiction so vested or has acted in the exercise of its jurisdiction illegally:

1[33. Transfer of pending proceedings. Any and all proceedings pending before a Court under the Ehtesab Act 1997 (IX of 1997), shall stand transferred to a Accountability Court as soon as it is constituted under this Ordinance within the same Province, and it shall not be necessary to recall any witness or again to record any evidence that may have been recorded.]
Legal Amendments
1. Substituted By The National Accountability Bureau (Amendment) Ordi., 1999

33-A. Payment of bonuses etc:- There may be paid bonuses or ex-gratia payments to the officers and staff of the 1[“NAB”] other Government servants, public servants and rewards to members of public for rendering commendable services in detection, investigation and prosecution of 2[“any offence under this ordinance”] as may be prescribed by rules.’
Legal Amendments
1. Substituted for the words “National Accountability Bureau,” by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Substituted for the words “cases relating to corruption and corrupt practices” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

1[“33B. Reporting of public contracts:- App Ministries, Divisions and Attached Departments of the Federal Government, all departments of provincial and Local Governments, statutory corporations or authorities established by the Federal Government or Provincial Government and holders of public office shall furnish to NAB a copy of any contract, entered into by such ministries, Divisions and Attached Departments of the Federal Government, all departments of Provincial Government or Local Government, statutory corporations or authorities established by the Federal government or provincial Government or such holder of public office on its behalf, as the case may be, of the minimum monetary value of fifty million rupees or more, within such time as is reasonably practicable from the date of signing such contract.

33.C Measures for the Prevention of corruption and corrupt practices:– The Chairman NAB, shall from time to time as he deems fit, constitute committees comprising officers of the NAB or other persons or organisations from the private or public sectors to—
(a) educate and advise public authorities, holders of public office and the community at large on measures to combat corruption an corrupt practices;
(b) develop, arrange, supervise, participate in or conduct educational programmers or media campaigns, and generally to disseminate information on the detrimental effects of corruption and corrupt practices and the importance of maintaining the integrity of public administration:
(c) examine the laws in force, and also rules and regulations relating to the practice and procedure to various ministries, departments of the Federal Government or provincial Government, statutory or other public corporations r bodies, and the conduct of holders of public office and to recommend amendments in such laws, rules or regulations, as the case may be, in order to eliminate corruption and corrupt practices;
(d) instruct, advise and assist any statutory or other public corporation or bodies or upon request, any organisation in the private and public sector on measures for the reduction and elimination of corruption and corrupt practices; and
(e) monitor the implementation of the instructions and advice as aforesaid and to assess and evaluate the success or otherwise of such instructions and advice on the reduction and elimination of corruption and corrupt practices.

33.D NAB to submit an annual report:– The Chairman NAB shall as soon as possible after the end of every calendar year but before the last day of March next following, submit to the president a report of its affairs for that year which report shall be a public document and on its publication copies thereof shall be provided to the public at a reasonable cost.

33.E Recovery of amount of fines, etc. as arrears of land revenue:– Any fine or other sum due under this Ordinance, or as determined to be due by a Court, shall be recoverable as arrears of land revenue”]
Legal Amendments
1. Sections 33B, 33C, and 33E inserted by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.

1[“34 Power to make rules:– The Chairman NAB may, with the approval of the president, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance”]
Legal Amendments
1. Section 34 Substituted by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002. The Old Section 34 was as under:-
34. The President of the Islamic Republic of Pakistan in consultation with the Chief Justice of Pakistan may make rules for carrying out the purposes of this Ordinance and the said Rules, shall on promulgation be a part of this Ordinance

34-A. Delegation of Powers :- The Chairman NAB may, by an order in writing, delegate any of his powers to and authorize performance of any of his functions by, an officer of the NAB as he may deem fit and proper, subject to such conditions, if any, as may be specified in the order, for carrying out the purposes of this Ordinance.’

35. Repeal:
(a) The Ehtesab Act 1997 (Act IX of 1997) shall stand repealed from the date of promulgation of this Ordinance, provided that not with standing the repeal of the said Act any proceedings pending under Ordinance CXI of 1996, Ordinance No. XX of 1997 and the Ehtesab act, 1997, before any Court established under the said Act, of 1997 1[*****] or any of the aforesaid Ordinances amending the same, shall continue under this Ordinance as transferred under section 33 to 2[“a”] Court.
(b) Any case or proceeding pending under the aforesaid Ordinance and the Act of 1997 immediately before the commencement of this Ordinance and transferred to any court 3[*****] shall be proceeded with and all subsequent proceedings shall be completed in accordance with, and under the provisions of this Ordinance.
Legal Amendments
1. Omitted the word and oblique “and/” by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Substituted for the words “an Accountability” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.
3. Omitted the words “established under this Ordinance” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

36. Indemnity “–No suit, prosecution, or any other proceedings shall lie against the Federal Government, Provincial Government, Chairman NAB, or any other member of the NAB or any person exercising any power or performing any function under this Ordinance or the Rules made hereunder for any act or thing which has been done in good faith or intended to be done under this Ordinance or the rules thereof.

37. Removal of Difficulties. – If any difficulty arises in giving effect to any provision of this Ordinance, the 1[“Chairman NAB”] 2[“with the approval of the president”] may make such order, not inconsistent with the provisions of this Ordinance, as may appear to him to be necessary for the purpose of removing such difficulty.
Legal Amendments
1. Substituted for the word “President” by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.
2. Substituted for the words “in consultation with the Chief Justice of Pakistan,” by National Accountability bureau (Amendment) Ordinance , 2002 CXXXIII of 2002.

1[THE SECHEDULE
[See Section 10(b)]

S. No Offences Punishment
(1) (2) (3)
1. Any person who aids, abets or through any wilful act or omission is instrumental in the commission of the offence of wilful default or with wrongful intent for illegal gratification by misuse of power, authority, influence, nepotism, favoritism writes off, waives, restructures or refinances illegally, improperly or without sufficient justification the principal amount of loan on any financial facility, interest or mark-up on any loan or financial facility provided to any person by any bank or financial institution, a co-operative society, a Government department or an authority established or controlled by the government shall have committed or be deemed to have committed the offence of corruption or corrupt practices. Rigorous imprisonment for a term which may extend to fourteen years and fine.
2. Refuses to answer questions, or to provide information to any member of the NAB or any other agency when required to do so. Rigorous imprisonment for a term which may extend to five years.
3. Giving false information or fabricating false evidence during inquiry into or investigation of an offence by the NAB or any agency authorised by the NAB in this regard when given by-
(a) a complainant, witness or an accused person or any inquiry officer; and;
(b) The investigator of the national Accountability Bureau or concerned agency.

Rigorous imprisonment for a term which may extend to ten years.
Rigorous imprisonment for a term which may extend to ten years.
4. Misuse of authority or power in committing any offence specified above, by any Peron holding a public office including any offence under sections 161 to 165A of the Pakistan Penal Code (Act XLV of 1860) Rigorous imprisonment for a term which ma extend to fourteen years.
5. Deceitfully, fraudulently or dishonestly causing loss to a bank, a financial institution, a co-operative society, a Government department, a statutory body or an authority established or controlled by the Federal Government, a Provincial Government or a Local Government. Rigorous imprisonment for a term which may extend to fourteen years.”]

Legal Amendments
1. The Schedule substituted by National Accountability bureau (Amendment) Ordinance, 2002 CXXXIII of 2002.

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