Ordinance XVIII of 1999 · 37 pages
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Updated till 22.11.2022
THE NATIONAL ACCOUNTABILITY BUREAU
ORDINANCE, 1999
CONTENTS
_________
1. Short title.
2. Commencement.
3. Ordinance to override other laws.
4. Application.
5. Definitions.
5A. Establishment of Courts and appointment of Judges.
5B. Pensionary benefits to serving District and Sessions Judge retiring while serving as Judge of a
Court.
6. National Accountability Bureau.
7. Deputy Chairman, National Accountability Bureau.
8. Prosecutor General Accountability.
9. Corruption and corrupt practices.
10. Punishment for corruption and corrupt practice.
11. [Omitted]
12. Power to freeze property.
13. Claim or objection against freezing.
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14. [Omitted]
15. Disqualification to contest elections or to hold public office.
16. Case Management and trial of offences.
16A. Transfer of cases.
16B. Contempt of Court.
17. Provisions 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. [Omitted]
24. Arrest.
25. Voluntary return and plea bargain.
25A. Payment of loans, etc.
26. Tender of pardon.
27. Power to seek assistance.
28. Appointment of officers and staff in the National Accountability Bureau.
29. Accused to be competent witness.
30. False evidence etc.
31. Prohibition to hamper investigation.
31A. [Omitted]
31B. Withdrawal and termination of pending proceedings.
31C. Court to take cognizance of offence with prior approval of the State Bank.
31D. Inquiry, investigation or proceedings in respect of imprudent bank loans, etc.
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31DD. Approval of the State Bank of Pakistan.
31E. Protection of witnesses.
32. Appeal and revision.
33. Transfer of pending proceedings.
33A. Payment of bonuses etc.
33B. Reporting of public contracts.
33C. Measures for the prevention of corruption and corrupt practices.
33D. NAB to submit an annual report.
33E. Recovery of amount of fines, etc., as arears of land revenue.
33F. Restriction on issuance of public statements.
33G. Punishment for making public statements.
34. Power to make rules.
34A. Delegation of powers.
35. Repeal.
36. Indemnity.
37. Removal of difficulties.
THE SCHEDULE.
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THE NATIONAL ACCOUNTABILITY ORDINANCE, 1999.
*ORDINANCE No. 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,
1
[misuse or abuse] of power 2[or authority], misappropriation of property, 2[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 3[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 2[money or] assets through
corruption, corrupt practices and misuse of power 4[*] or authority;
5
[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 ;]
6
[AND WHEREAS there is an increased international awareness that nations should co-operate
in combating corruption and seek, obtain or give mutual legal assistance in matters concerning
corruption and for matters connected, ancillary or incidental thereto;]
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 7[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: —
*The NAB Ordinance, 1999 and all rules, notifications and orders made or issued thereunder have been adapted and applied in the Northern
Areas, see SRO-467(I)/2000, dt. 28-6-2000.
1
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002). s. 2, for “misuse/abuse”.
2
Ins. ibid.,
3
Subs. ibid., for “government,”
4
The word and oblique “and/” omitted ibid.
5
New paragraph ins. ibid..
6
New paragraph ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 2
7
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 2, for “renders”.
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1. 1[Short title]. This Ordinance may be called the National Accountability 2[*] Ordinance,
1999 (XVIII of 1999).
2. Commencement. This Ordinance shall come into force at once and shall be deemed to have
come into force from the 1st day of January, 1985.
3
[3. Ordinance to override other laws. — The provisions of this Ordinance shall have effect
notwithstanding anything contained in any other law for the time being in force.]
4
[4. Application. — (1) This Ordinance extends to the whole of Pakistan and shall apply to all
persons, including those persons who are or have been in the service of Pakistan, except persons and
transactions specified in sub-section (2).
(2) The provisions of this Ordinance shall not be applicable to the following persons or
transactions, namely: —
(a) all matters pertaining to Federal, Provincial or Local taxation, other levies or
imposts, including refunds, or loss of exchequer pertaining to taxation 5[,
transactions or amounts duly covered by amnesty schemes of Government of
Pakistan];
(b) decisions of Federal or Provincial Cabinet, their Committees or Sub-Committees
Council of Common Interests (CCI), National Economic Council (NEC), National
Finance Commission (NFC), Executive Committee of the National Economic
Council (ECNEC), Central Development Working Party (CDWP), Provincial
Development Working Party (PDWP), Departmental Development Working Party
(DDWP), 5[Board of Directors of State Owned Enterprises (SOEs) and Board of
Trustees/Directors of all Statutory Bodies,] the State Bank of Pakistan and such
other bodies except where the holder of the public office has received a monetary
gain as a result of such decision;
(c) any person or entity who, or transaction in relation thereto, which are not directly or
indirectly connected with the holder of a public office except offences falling under
clauses (ix), (x) and (xi) of sub-section (a) of section 9;
(d) procedural lapses in performance of any public or governmental work or function,
project or scheme, unless there is evidence to prove that a holder of public office or
any other person acting on his behalf has been conferred or has received any
monetary or other material benefit from that particular public or governmental work
or function, whether directly or indirectly on account of such procedural lapses,
which the said recipient was otherwise not entitled to receive;
1
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.3, for “Title”.
2
The word “Bureau”, omitted ibid.
3
Subs. and shall be deemed always to have been so subs. by the National Accountability Bureau (Amdt.) Ordinance, 1999 (19 of 1999), s.2
for “the original section 3”.
4
Subs. by Act XI of 2022, s.2
5
Ins. by Act XVI of 2022, s.2
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(e) a decision taken, an advice, report or opinion rendered or given by a public
office holder or any other person in the course of his duty, unless there is
sufficient evidence to show that the holder of public office or any other person
acting on his behalf received or gained any monetary or other material benefit,
from that decision, advice, report or opinion, whether directly or indirectly,
which the said recipient was otherwise not entitled to receive; 2[*]
(f) all matters, which have been decided by, or fall within the jurisdiction of a
regulatory body established under a Federal or Provincial law 2[; and]
2
[(g) all matters where the funds, property or interest not involving or belonging to
the appropriate government, except for the offences under clauses (ix), (x) or
(xi) of sub-section (a) of section 9.]
(3) Upon the National Accountability (Amendment) Act, 2022 (XI of 2022), coming into
force, all pending inquiries, investigations, trials or proceedings under this Ordinance,
relating to persons or transactions mentioned in clause (a) of sub-section (2), shall stand
transferred to the concerned authorities, departments and Courts under the respective
laws.]
[5. Definitions. —In this Ordinance, unless there is anything repugnant in the subject or
1
context, —
(a) “accused” shall mean a person in respect of whom there are reasonable
grounds to believe 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 any other agency authorised by the
National Accountability Bureau in this regard under this Ordinance;
(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 or under the authority, of the
Federal Government, the Federal Government and in other cases the Provincial
Government or the local government concerned;
(c) “assest” includes all kinds of property owned by or belonging to an accused or
held as benami whether within or outside Pakistan;
(d) “associates” means—
(i) any person who is or has been managing the affairs of or keeping
accounts for the accused or who enjoys or has enjoyed any benefit from
the assets;
1
Subs. by Act XI of 2022, s.3
2
Omitted, Subs. and added by Act XVI of 2022, s.2
Page 6 of 37
(ii) any association of persons, body of individual, partnership firm or private
limited company within the meaning of the Companies Act, 2017 (XIX
of 2017), of which the accused is or has been a member, partner or
director or which has been promoted, floated, established or run by the
accused, whether singly or jointly, with other persons;
(iii) a trustee of any trust declared by the accused, or of which the accused is
also a trustee or a beneficiary; and
(iv) a Benamidar.
(e) “Benamidar” means a person who ostensibly holds any property of an accused
on his behalf for the benefit and enjoyment of the accused.
Explanation.—A property shall only be held as a Benami property when
the accused has paid the consideration of the property, and holds title documents
and possession of the property with the intention and object of executing a
Benami transaction.
(f) “Chairman National Accountability Bureau” means a person who is appointed
as such by the Federal Government as mentioned in section 6 (b) hereafter;
(g) “Code” means the Code of Criminal Procedure, 1898 (Act V of 1898) ;
(h) “Conciliation Committee” means the Conciliation Committee constituted under
section 25A;
(i) “Court” means Accountability Court established under section 5A of this
Ordinance;
(j) “Judge” means a Judge appointed or deemed to have been appointed under
section 5A of this Ordinance;
(k) “Deputy Chairman National Accountability Bureau” means the person
appointed as Deputy Chairman of the National Accountability Bureau by the
Federal Government;
(l) “National Accountability Bureau” means the Bureau set up and notified under
this Ordinance, hereinafter referred to as NAB;
(m) “Freezing” includes attachment, sealing, prohibiting, holding, controlling 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 NAB as the case may be after public notice;
(n) “Holder of public office” means a person who—
(i) has been the President of Pakistan or the Governor of a Province;
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(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, (VII of
1970) Advisor to the Prime Minister, Special Assistant to the Prime
Minister, Federal Parliamentary Secretary, Member of Parliament,
Auditor General, Political Secretary, Consultant to the Prime Minister
and holds or has held a post or office with the rank or status of a Federal
Minister or Minister 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, 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 of local councils cooperative
societies or in the management of corporations, banks, financial
institutions 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 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) 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;
(vi) 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 case may be, and the respective councilors
therein; and
(vii) has served in and retired or resigned from or has been discharged or
dismissed from the Armed Forces of Pakistan;
Page 8 of 37
(o) “Offence” means the offences of corruption and corrupt practices and
other offences as defined in this Ordinance 1[of the value not less than five
hundred million rupees] and includes the offences specified in the Schedule to
this Ordinance;
(p) “Person” unless the context otherwise so requires, includes in the case of a
company or a body corporate, the sponsors, Chairman, Chief Executive,
Managing Director, elected Directors, by whatever name called, and guarantors
of the company or body corporate or any one exercising direction control of the
affairs of such company or a body corporate; and in the case of any firm,
partnership or sole proprietorship, the partners, proprietor or any person
having any interest in the said firm, partnership or proprietorship concern or
direction or control thereof;
(q) “Private Person” shall mean any person, other than a holder of public office;
(r) “Property” includes any or all movable and immovable properties situated
within or outside Pakistan;
(s) “Public at Large” means at least one hundred persons;
(t) “Government Property” means property belonging to the Government and
includes gifts, donations, financial assistance, grants, aid received or collected
in whatever name or for whatever purpose by a holder of public office during
thetenure of office; and
(u) “willful default” a person or a holder of public office is said to commit an
offence of willful default under this Ordinance if he does not pay, or continues
not to pay, or return or repay the amount due from him to any bank, financial
institution, cooperative society, Government department or a 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, cooperatives
society, Government department statutory body or an authority established or
controlled by a Government, as the case may be, and a thirty days notice has
been given to such person or holder of public office:
Provided that it is not willful default under this Ordinance if such person
or holder of public office was unable to pay, return or repay the amount as
aforesaid on account of any willful breach of agreement or obligation or failure
to perform statutory duty on the part of any bank, financial institution,
cooperative society or a 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 such person or
holder of public office by the Governor, State Bank of Pakistan:
Provided also that the 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 (XXXV of 2001).]
1
Ins. by Act XVI of 2022, s.3
Page 9 of 37
3
[5A. Establishment of Courts and appointment of Judges. — (1) The Federal Government
shall establish as many Courts as it may deem necessary to try offences under this Ordinance.
(2) A Judge shall be appointed by the Federal Government after consultation with the Chief
Justice of the High Court concerned and shall hold office for a term of three years from the date of his
initial appointment as such Judge.
(3) No person shall be appointed as Judge unless he is a serving District and Sessions Judge or
Additional District and Sessions Judge.
(4) A Judge shall not ordinarily be removed or transferred by the Federal Government from his
office before completion of his term, except after consultation with the Chief Justice of the High Court
concerned.]
1
[5B. Pensionary benefits to serving District and Sessions Judge retiring while serving as
Judge of 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 a
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.
2
[(b) Chairman, National Accountability Bureau: —
(i) There shall be a Chairman, National Accountability Bureau to be
appointed by the Federal Government after consultation between the
Leader of the House and the Leader of the Opposition in the National
Assembly:
Provided that the consultation between Leader of the House
and Leader of the Opposition shall be initiated two months prior to the
expiry of the term of outgoing Chairman and shall be concluded within
the period of forty five days;
(ii) If there is no consensus on the name of the Chairman, the names
proposed by the Leader of the House and the Leader of the Opposition
shall be forwarded by the Chairman of the Senate and Speaker of the
National Assembly, as the case may be, to the Parliamentary Committee
appointed under clause (iii), which may confirm any one name for
appointment as Chairman:
Provided that the Leader of the House and Leader of the
opposition shall propose two names each for consideration of the
Parliamentary Committee;
1
New section 5B ins. by Ord. No. 35 of 2001. s. 4.
2
Subs. by Act XI of 2022, s. 5
3
Subs. by Act XVI of 2022, s.4
Page 10 of 37
(iii) The Parliamentary Committee under clause (ii) shall be constituted by
the Speaker, National Assembly, comprising fifty percent members
from the treasury benches and fifty percent from the opposition benches,
based on their strength in Majlis-e-Shoora (Parliament), to be nominated
by the respective Parliamentary Leaders:
Provided that the Parliamentary Committee shall recommend the
name of the Chairman not later than thirty days;
(iv) The total strength of the Parliamentary Committee shall be twelve
members out of which one third shall be from the Senate. If the National
Assembly stands dissolved at the material time, all the members of the
Committee shall be from the Senate;
(v) The Chairman shall, on such terms and conditions as may be determined
by the Federal Government, hold office for a non- extendable term of
three years and shall not be eligible for subsequent appointment as
Chairman and shall not be removed from office except on the grounds
and in the manner as provided in Article 209 of the Constitution:
Provided that upon the expiry of the term of Chairman and till
the appointment of the new Chairman, the Deputy Chairman shall act as
Chairman and in his absence, the Federal Government shall appoint an
acting Chairman from amongst the senior officers of the NAB; and
(vi) The Chairman may, by writing under his hand, addressed to the Federal
Government, resign from his office.]
2
[(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.]
4
[(c) * * * * * * *]
7. Deputy Chairman, National Accountability Bureau.—
(a) There shall be a Deputy Chairman NAB appointed by the 3[Federal
Government] in consultation with the Chairman NAB. The Deputy Chairman
1
[NAB] shall assist the Chairman 1[NAB] in the performance of his duties and
1
[shall] carry out such functions as may be directed by the Chairman 1[NAB].
1
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 8.
2
New sub-section (ba) added ibid. s. 7.
3
Subs. by the Act XI, 2022, s. 6.
4
Omitted by Act XVI of 2022, s.5
Page 11 of 37
1
[(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;]
3
[(b) The Deputy Chairmen 2[NAB] shall hold office for a 2[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.]
8. Prosecutor General Accountability.— 4[(a) (i) The 9[Federal Government, on
recommendation of] the 5[* * *] Chairman NAB, may appoint any person, who is qualified to be
appointed as a Judge of the Supreme Court, as Prosecutor General Accountability.
6
[(ii) Subject to the provisions of the Ordinance, the Prosecutor General
and Special Prosecutors shall render independent advice to the
Chairman and shall ensure fair, consistent, uniform, non-discriminatory
and expeditious prosecution of cases and in doing so shall protect and
accord all lawful rights and interests of the accused persons.]
6
[(iii) The Prosecutor General Accountability shall hold office for 9[**]
extendable term 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 6[Federal Government], resign his office.]
(b) The Prosecutor General 7[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 8[Courts
established under this Ordinance and all other Courts 7[including the Supreme
Court and a High Court] and Tribunals] in Pakistan.
1
New sub-section (aa) ins. by Ord. No.133 of 2002, s.8.
2
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 8.
3
Subs. by the National Accountability Bureau (Amdt.) Ord. 2001 (35 of 2001), s.6., for sub-section (b).
4
Subs. by the National Accountability Bureau (Amdt.) Ord. 2001 (35 of 2001), s.7., for sub-section (a).
5
The words “Chief Justice of Pakistan and” omitted by the National Accountability Bureau (Amdt) Ord. 2002 (133 of 2002), s. 9.
6
Subs. by the Act XI of 2022, s. 7.
7
Ins. by the National Accountability Bureau (Amdt) Ord. 2002 (133 of 2002), s. 9.
8
Subs. by the National Accountability Bureau (Amdt) Ord. 2000 (4 of 2000), s.5, for certain words.
9
Subs. and Omitted by Act XVI of 2022, s.6
Page 12 of 37
1
[(c) The Prosecutor General Accountability, with the approval of Chairman NAB
2
[* * *] 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 3[or tribunal] including the High Courts
and Supreme Court in matters arising out of or relating to proceedings under
this Ordinance.]
4
[(d) In 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.]
5
[(e) Chairman, NAB shall provide Investigation Report to the Prosecutor General
and seek concurrence of the Prosecutor General for commencement or
continuation of prosecution.]
6
[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
forbearing 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 mis-appropriates 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 things
or pecuniary advantage; or
(v) if he or any of his dependents or other Benamidars, through corrupt and dishonest
means, owns, possesses or acquires rights or title in assets substantially dis-
proportionate to his known sources of income which he can not reasonably account
for.
1
Subs. by Ord. no.35 of 2001, s.7, for sub-section (c).
2
The certain words omitted by Ord. 133 of 2002, s.9.
3
Ins. ibid.
4
New sub-section (d) ins. By the National Accountability Bureau (amdt) Ord. 2002 (133 of 2002), s.9.
5
Ins. by the Act XI of 2022, s. 7.
6
Sub. by the Act XI of 2022, s. 8.
Page 13 of 37
Explanation I.—The valuation of immovable property shall be reckoned on the
date of purchase either according to the actual price shown in the relevant title
documents or the applicable rates prescribed by District Collector or the Federal
Board of Revenue whichever is higher. No evidence contrary to the later shall
be admissible.
Explanation II.—For the purpose of calculation of movable assets, the sum
total of credit entries of bank account shall not be treated as an asset. Bank
balance of an account on the date of initiation of inquiry may be treated as a
movable asset. A banking transaction shall not be treated as an asset unless there
is evidence of creation of corresponding asset through that transaction.
(vi) if he intentionally misuses his authority by dis-regarding law so as to gain any
monetary benefit or favour for himself or any other person related to him or on his
behalf.
Explanation I.—That an act done in good faith and in discharge of duties and
performance of official function shall not constitute an offence under this clause.
Explanation II.—That nothing shall be an offence of misuse of authority unless
it is proved through material evidence that the holder of public office has gained
any monetary benefit or asset from the person in whose favour the act of misuse
of authority has been rendered.
Explanation III.—That the authority of the holder of a public office shall be
clearly specified as per the applicable Government rules and regulations.
(vii) Omitted;
(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
to any person:
Provided that nothing shall be an offence under clause (ix) unless it is established
that there was an intention of cheating at the time of initiation of a transaction.
Explanation. —The civil and commercial disputes between parties shall not
be triable under the provisions of this Ordinance.
Illustration I: A runs a Ponzi scheme and gives profit to its investors with intent
to allure public. A is said to have committed cheating.
Illustration II: A receives investments in a lawful business and continued to pay
agreed profits to the investors. Later the business runs into losses and a default on his
obligations. A has not committed cheating.
Page 14 of 37
(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) Subject to the provisions contained in sections 439, 496, 497, 498 and 498A of
the Code, no Court other than the Court established under this Ordinance shall
have powers to grant bail or order release of the accused.
(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 may 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)
The closure of an inquiry or investigation shall be communicated to the accused
and such inquiry and investigation shall not be reopened without prior
permission of the Court.]
10. Punishment for corruption and corrupt practice.—
1
(a) [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 3[fourteen] years 4[and with fine]
and such of the assets and 5[pecuniary resources] of such 6[holder of public office
or person, as are] found to be disproportionate to the known sources of his income
or which 7[are] acquired by money obtained through corruption and corrupt
practices whether in his name or in the name of any of his dependents, or
benamidars shall be 8* * * forfeited to the appropriate Government 9[, or the
concerned bank or financial institution as the case may be] 3[:]
[Provided that the convict shall be entitled to benefit under section
3
382-B of the Code.]
10
[(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.
3
[(d) * * * * * * *]]
1
Subs. by the National Acconutability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.11 for “A person”.
2
Ins. ibid.,
3
Subs., added and omitted by the Act XI of 2022, s. 9.
4
Subs. by the National Acconutability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.11, for “or with fine or with both”.
5
Subs. ibid., for “property”.
6
Subs. ibid., for “person which is.”.
7
Subs. ibid., for:”is”.
8
The words “liable to be” omitted by the National Acocuntability Bureau (amdt) Ord., 2002 (133 of 2002), s. 11.
9
Added ibid.
10
Subs. ibid, for “sub-section (b)”.
Page 15 of 37
11[11. * * * * * * ]
12. Power 1[***] to freeze property.—
(a) The Chairman NAB or the court trying 2[an accused] for any offence as
specified under this Ordinance, may, at any time, if there appear reasonable
grounds for believing that the accused has committed such an offence, order the
freezing of his property 3[* * *] 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, in 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 4[fifteen] days unless confirmed by the 5[*] Court, where the Reference
under this Ordinance shall be sent by 6[Chairman] NAB:
Provided further that notwithstanding 7[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 8[either by registered post A.D. or courier
service or 9[* * *] electronic media as the 10[Court] may deem proper having regard
to the facts and circumstances of the case.]
1
The words “of the Court” omitted by the National Accountability Bureau (Amdt) Ord., 2000 (4 of 2000), s. 7
2
Subs. by Ord. No.133 of 2002, s.13, for “a person”.
3
The words and comma “movable or immovable,” omitted ibid.,
4
Subs, by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 9, for “30.”.
5
The word “Accountability” omitted by the National Accountability Bureau (Amdt.) Ordinance. 2002 (133 of 2002), s.13.
6
Ins. ibid,
7
Subs, ibid, for “that”.
8
Added by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 5.
9
The words “any other mode of” omitted by Ord. No. 133 of 2002. s. 13.
10
Subs, ibid, for “court”.
11
Omitted by Act XVI of 2022, s.7
Page 16 of 37
(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).
1
[(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
of the accused, shall continue to remain operative for a period of ten days after
receipt of certified copy of the order of acquittal 2[or release] by NAB,
whereafter it shall be subject to an order by the court in which an appeal, if any,
is filed.]
13. Claim or objection against freezing.—
(a) Notwithstanding the provisions of any law for the time being in force, the 3[*]
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 objection shall be made before the 3[*] 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.
4
[(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.]
5
[14. * * * * * * * *]
15. Disqualification to contest elections 6[or to hold public office].—
7
[(a) Where an accused person is convicted 8[of 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:
1
Subs, by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 9, for sub-section (f).
2
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s 13.
3
The word “Accountability” omitted ibid., s. 14.
4
Subs, by Ord. No. 35 of 2001, s. 10. for sub-section (c), which was previously amended by Ord. No. 4 of 2000, s. 8.
5
Omitted by Act. XI of 2022, S.10.
6
Added by the National Accountability Bureau (Amdt) Ord., 2000 (4 of 2000), s.10.
7
Subs. by Ord. 35 of 2001, s.12, for sub-section (a).
8
Subs. by Ord. no.133 of 2002 s.16, for certain words.
Page 17 of 37
Provided that any accused person who has availed the benefit of 1[ 2[* *] of
section] 25 shall also be deemed to have been convicted for an offence under this
Ordinance, and shall forth with 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 7[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 8[or other financial accommodation by] any bank or
financial institution 9[owned or controlled by the Government] for a period of 10
years from the date of conviction.
3
[16. Case management and trial of offences.—(a) Notwithstanding anything contained in
any other law for the time being in force, an accused shall be prosecuted for an offence under this Ordinance
in the Court established under this Ordinance and the case shall be disposed of within one year.
(b) The Court shall sit at such place or places as the 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.
(d) In respect of a case assigned to a Court under sub-section (c), 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.
10
[(e) Notwithstanding anything contained in this section, an accused shall be tried for an
offence under this Ordinance in the Court in whose territorial jurisdiction the
offence is alleged to have been committed:
Provided that NAB shall file the reference, after the investigation is fully
completed, which shall be treated as the final reference, and no supplementary
reference shall be filed thereafter, unless investigation reveals new facts and with
the permission of the Court.]]
4
[16A. 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 5[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 6[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.
1
Subs. by Ord. No. 133 of 2002, s.16, for “section”.
2
Omitted by Act. XI of 2022, S.11
3
Subs. by Act. XI of 2022, S.12
4
New section 16A added by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 12.
5
Subs. by Ord. No. 133 of 2002, s. 18, for “a Schedule”.
6
Ins. Ibid
7
Subs. Ibid, s. 16
8
Subs. by the National Accountability Bureau (Second Amdt.) Ord. 2000 (24 of 2000), s.6 for “from”.
9
Subs. Ibid, for “in the public sector”
10
Subs. by Act XVI of 2022, s.8
Page 18 of 37
1
[(b) In respect of any case pending before a Court, 2[if] the Prosecutor General
Accountability or any Special Prosecutor authorised 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 of 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
2
[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 2[Court] to another 2[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 tried under this Ordinance without
recalling any witness whose evidence may have been recorded.]]
4
[(d) The provisions of this section shall mutatis mutandis apply to the Islamabad
Capital Territory.]
3
[16B. 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.
1
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001) s. 14, for sub-section (b).
2
Subs. & Ins. by Ord. No. 133 of 2002, s. 18, for “court”.
3
New section 16B ins. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 7.
4
Added by Act XVI of 2022, s.9
Page 19 of 37
1
[* * * * * * *]
17. 2[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 of this Ordinance, the
provisions of the Code of Criminal procedure, 1898, (Act V of 1898) shall
mutatis mutandis, apply to the proceedings under this 3[Ordinance].
(b) Subject to sub-section (a), the provisions of Chapter XXIIA of the Code shall
apply to trials under this Ordinance.
7
[(c) * * * * * * * ]
5
[(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.]
18. Cognizance of offences.—
(a) The 4[*]Court shall not take cognizance of any offence under this Ordinance
except on a reference made by 6[the Chairman NAB or an officer of the NAB
duly authorised by him.]
1
Explanation omitted by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 15.
2
Subs. by Ord. no.133 of 2002, s.19, for “Provision”.
3
Subs. ibid., for “Order”.
4
The word “Accountability” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 20.
5
New sub-section (d) ins. ibid, s.19.
6
Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 8, for certain words.
7
Omitted. by Act XVI of 2022, s.10
Page 20 of 37
(b) A reference under this Ordinance shall be initiated by the 1[*] National
Accountability Bureau on—
(i) a reference received from the 2[***] appropriate government; or
(ii) receipt of a complaint; or
3
(iii) [its] own accord.
4
[(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 5[. If after
completion of inquiry the allegations of commission of an offence under this
Ordinance are substantiated with material evidence, the matter shall be
converted into investigation:
Provided that the report of the inquiry shall be provided to the accused.]]
(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 agency or authority is
required to do so by the Chairman 6[NAB] 7[or by an officer of the NAB duly
authorised by him]5[*].
5
[(e) * * * * * * *]
(f) Any Inquiry 8[or] Investigation under this Ordinance shall be completed
5
[within six months] 9[***].
(g) The 10[*] Chairman NAB, 11[or 12[*] 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 13[and there is sufficient material to justify filing of a
reference], he shall refer the matter to 14[a] Court.
1
The word “Chairman” omitted, by NAB (amdt) Ordonnance, 2000 (24 of 2000), s.8.
2
The words “Chief Executive of an” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 13.
3
Subs. by Ord. No. 24 of 2000, s. 8 for “his”.
4
Subs. ibid for the original sub-section (c).
5
Subs. and Omitted by Act. XI of 2022, S. 13
6
Ins. by Ord. No. 133 of 2002, s. 20.
7
Subs. by Ord. No. 24 of 2000, s. 8 for “or/and Deputy Chairman”.
8
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 20, for “and”.
9
The Certain words omitted by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 8.
10
The word “Deputy” omitted by the national Accountability Bureau (Amdt) Ord. 2000 (4 of 2000), s. 13.
11
Ins. by Ord. no. 24 of 2000, s.8.
12
The word “by” omitted by the National Accountability Bureau (Amdt) Ord. 2001 (35 of 2001), s.16.
13
Ins. ibid.
14
Subs. by Ord. No.133 of 2002, s.20, for “an Accountability”.
Page 21 of 37
(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 persons, the Chairman 1[NAB] or Deputy
Chairman NAB or 2[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.
19. Power to call for information. The Chairman NAB or 3[an officer of the NAB duly
authorised by him] may, during the course of an inquiry 4[or investigation] 5[of an offence under this
Ordinance]:—
(a) call for information from any person 9[with regard to particulars of the subject
inquiry or investigation] for the purpose of satisfying himself whether there has
been any contravention of the provisions of this Ordinance or any rule or order
made there under;
(b) require any person to produce or deliver any document or thing useful or
relevant 9[with regard to the subject inquiry or investigation];
(c) examine any person acquainted with the facts and circumstances of the case
9
[with regard to the subject inquiry or investigation] ; 6[*]
7
[(d) require an 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 transactions 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 9[with regard to the subject inquiry or
investigation] 8[;and]]
9
[(e) any person called to provide information in relation to an offence alleged to
have been committed under this Ordinance, shall be informed if he is an accused
person or otherwise, and if the person is alleged to have committed an offence
he shall be informed of the allegations against him in such manner as would
enable him to file his defence.]
1
Ins, by the National Accountability Bureau (Amdt.) Ord. 2002 (133 of 2002) s. 20.
2
Subs. by the National Accountability Bureau (Amdt.) Ord. 2002 (133 of 2002) s. 20. for “the prescribed law officer”.
3
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 21, for “any authorised officer”.
4
Ins. by the National Accountability Bureau (Amdt) Ordinance 2000 (4 of 2000), s. 14.
5
Subs. by Ord. No. 133 of 2002, s. 21, for “in connection with the contraventions of any provisions of this Ordinance.”
6
The word “and” omitted ibid.
7
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 17 for clause (d).
8
Subs. by Ord. No. 133 of 2002, s. 21, for full stop.
9
Ins. and Subs. by Act XVI of 2022, s.11
Page 22 of 37
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 1[in an] account, which
have no apparently genuine economic or law full purpose and upon bonafide
professional judgment of the Bank 2[or financial institution] that such
transactions could constitute or be related to 3[an offence under this Ordinance],
the manager or director of such 4[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) Whoever fails to supply the information in accordance with sub-section (a) shall
be punishable with rigorous imprisonment which may extend to 5 years, 5[and]
with fine 6[***].
[Explanation. —For the purposes of this section, a transaction in cash over two million
14
Rupees shall be considered as an unusual or large transaction.]
7
[(c) * * * * * * *]
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 8[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; 9[*]
(f) transfer in custody to Pakistan a person detained in 10[that] State who consent
to assist Pakistan in the relevant investigation or proceedings 11[;]13[*]12[and]
1
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 18, for “with context to the”.
2
Subs. ibid., for “suspicion”.
3
Subs. by Ord. No. 133 of 2002 s. 22, for certain words.
4
Ins. by Ord. No. 35 of 2001, s. 18.
5
Subs. by Ord. No, 133 of 2002, s. 22, for “or”.
6
The Comma and words “, or with both” omitted ibid.
7
Sub-section (c) omitted ibid.
8
Ins. ibid., s.23.
9
The word “and” omitted by the National Accountability Bureau (Amdt,) Ordinance, 2001 (35 of 2001) s. 19.
10
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 23, for “the foreign”.
11
Subs.by Ord. No. 35 of 2001, s. 19, for full stop.
12
Added by Act. XI of 2022, S.14.
13
The word “and” omitted by Ord. No. 133 of 2002, s. 23.
14
Added by Act XVI of 2022, s.12
Page 23 of 37
1
[(g) * * * * * * *]
2
[(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 an accused in connection with an offence under this
Ordinance, and secreted or hoarded abroad, or for recovery of and repatriation
to Pakistan of such assets.]
22. Jurisdiction.―
(a) The Chairman NAB may 3[inquire into and] investigate any suspected offence
which appears to him on reasonable grounds to involve 4[an 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 5[*] who is, in the
opinion of the Chairman NAB, a proper Agency or person to be concerned in
it.
1
[23. * * * * * * *]
1[24. Arrest.—(a) The Chairman NAB may issue warrant of arrest during the course of
investigation under this Ordinance, if—
(i) the accused is intentionally or willfully not joining the investigation after
repeated notices;
(ii) the accused is attempting to abscond;
(iii) there are sufficient grounds that the accused would temper with the
prosecution evidence; or
(iv) there is credible information regarding repetition or continuation of offence
under this Ordinance.
(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 along-with report of Investigation Officer shall
contain the substance of the 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 provisions of sub-section (a) shall also apply to cases, which have already been
referred to the Court.
1
Omitted and Subs. by Act. XI of 2022, Ss. 14 , 15 and 16.
2
New clause (h) added by the National Accountability Bureau (Amdt.) Ordinance, 2002(133 of 2002) s. 23.
3
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 15.
4
Subs. by Ord. No. 133 of 2002, s. 24, for certain words.
5
The word and oblique “which/” omitted ibid.
Page 24 of 37
(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, 3[at the time of arrest], inform him of the grounds and substance on the basis of
which he has been arrested and produce him before, the Court 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
case, be liable to be detained in the custody of NAB for purpose of inquiry and
investigation for a period not exceeding fourteen days.
(e) The chairman, NAB may declare and notify any place as a police station or a
sub-jail at his discretion.]
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 any other person, prior to
the authorization of investigation against him, voluntarily comes forward and
offers to return the assets or gains acquired or made 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 not 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 an 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 accused2[:]
4
[Provided that statement of an accused entering into plea bargain or
voluntarily return shall not prejudice case of any other accused:
Provided further that in case of failure of accused to make payment in
accordance with the plea bargain agreement approved by the Court, the
agreement of plea bargain shall become inoperative to the rights of the parties
immediately.]
4
[(ba) Where an accused challenges validity of order approving plea bargain or it
comes to the knowledge of the Court otherwise that the plea bargain was a result
of duress, coercion or any other illegal pressure exerted on the accused during
the course of inquiry or investigation, the Court after hearing both the parties
may recall the approval of plea bargain to the extent of that accused.]
1
Subs. by Ord. No. 133 of 2002, s. 27. for “section 25”, which was previously amended by various enactments.
2
Subs. by Act. XI of 2022, S. 17.
3
Subs. by Act XVI of 2022, s.13
4
Subs. and Ins. by Act XVI of 2022, s.14
Page 25 of 37
(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 8[* * *].]
1
[25A. Payment of loans, etc.―
2
[(a) Where 3[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 Co-operative 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.]
4
[(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 5[accused] and a Chartered Accountant to be nominated by the lender
bank or financial institution.
Explanation. —Where the 6[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 7[Conciliation] Committee in the manner he deems
fit.]
1
New section 25A ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 18.
2
Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for sub-section (a) which was previously
amended by Ord. No. 4 of 2000, s. 18.
3
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28, for “a person”.
4
Subs. by Ord. No. 24 of 2000, s. 11, for sub-section (b).
5
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28, for “borrower”.
6
Subs. ibid., for “Leader”.
7
Ins. ibid.,
8
Omitted. by Act XVI of 2022, s.14
Page 26 of 37
1
[(c) The Conciliation Committee, after examination of the record of the lending
bank or financial institution and the 2[accused] and after hearing the parties
through their Chartered 3[Accountants], shall determine the amount outstanding
against the 2[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 2[accused],
if he so desires, shall be heard at commencement and before the conclusion of
proceedings:
Provided that the 2[accused] shall have the right to have access to, and
instruct, the Chartered Accountant representing him before the Conciliation
Committee even if the 2[accused] is in 4[*] 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 member of the 5[Conciliation] Committee. The recommendations
of the Conciliation Committee shall be submitted to the 6[Governor, State Bank
of Pakistan].
7
[(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 5[Conciliation]
Committee or passing any other order as aforesaid shall constitute the decision
of the Governor, State Bank of Pakistan.]
8
[(f) Where the 2[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.]
9
[(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.]
10
[(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 2[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 31 D and the Court
may proceed with the case thereafter:
1
Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for sub-section (c).
2
Subs. by Ord. No. 133 of 2002, s. 28, for “borrower”.
3
Subs. ibid., for “Accountant”.
4
The word “the” omitted ibid.
5
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28.
6
Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for the “Chairman NAB”.
7
Subs. ibid., for sub-section (e).
8
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 23, for sub-section (f), which was previously amended
by Ord. No. 24 of 2000, s. 11.
9
Subs. by Ord. No. 35 of 2001, for sub-section (g).
10
Subs. by Ord. No. 24 of 2000, s. 11, for sub-section (h).
11
The word “Accountability” omitted by Ord. No. 133 of 2002, s. 28.
Page 27 of 37
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.]
1
[26. Tender of pardon.—(a) Notwithstanding anything contained in the Code, at any stage of
inquiry, investigation or trial, the Chairman 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 based on material relating to the said offence
including the names of the persons involved therein whether as principals or abettors or otherwise:
Provided that such person shall stand disqualified for a period of ten years, to be reckoned
from the date of termination of the trial, 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) Every person accepting a tender of pardon under sub-section (a) shall be examined by
a Magistrate in the presence of the accused who shall be given an opportunity of cross-
examining the person and the person 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 a 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 wilfully concealing anything essential or by giving false
evidence through wilful or reckless mis-statement, not complied with the condition on
which the tenders 2[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 3[a magistrate] by a person who has accepted tender of
pardon may be given in evidence against him at 4[the] trial.
1
Subs. by Act XI of 2022, S. 18
2
Ins. by Ord. No. 133 of 2002, s. 29.
3
Subs. by the National Accountability Bureau (Second Amdt.) Ordinance. 2000 (24 of 2000). s. 12, for certain words.
4
Subs. ibid., for “such”.
Page 28 of 37
27. Power to seek assistance. The Chairman NAB 1[,or an officer of the NAB duly authorised
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 2[inquiry or investigation] pending
before the NAB, 3[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 fit and proper to demand or require, 11[ except to seek information, document
or assistance the secrecy of which is protected under the law].
4[28. Appointment of officers and staff in the National Accountability Bureau. —
(a) The National Accountability Bureau may, in such manner and on such term and
conditions of service, efficiency, discipline and conduct etc. as may be prescribed
by rules, appoint such officers and staff as may be considered necessary for the
efficient performance of its functions.
(b) The National Accountability Bureau, may appoint advisers, consultants and experts,
on payment of such fee or remuneration as may be prescribed by rules to perform
its functions and exercise its powers under this Ordinance.]
29. Accused to be competent witness. 5[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 6[*] 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 7[to the contrary] contained in 8[this
Ordinance] or any other law 9[for the time being] in force, on pronouncement of judgement the 10[*]
Court shall have the jurisdiction and power to take cognizance of an offence committed in the course
of the investigation 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 sections 176
to 182 of Chapter X, or sections 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.
1
Ins. by the National Accountability Bureau (Second Amdt.) Ord. 2000 (24 of 2000), s. 13.
2
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 30, for “proceeding”.
3
Ins. ibid., s 30.
4
Subs.by Act XI of 2022, S. 19.
5
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 32, for certain words.
6
The word “person” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 32.
7
Ins. ibid, s. 33.
8
Subs. ibid, for the “the preceding provisions”.
9
Subs. ibid., for “already”.
10
The word “Accountability” omitted ibid.,
11
Subs. by Act XVI of 2022, s.15
Page 29 of 37
(b) For the purpose 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 proceeding under sub-section (a) may be initiated by the 1[*] 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 1[*]
2
[prosecution] 3[or the accused] tried by the Court, within thirty days.
31. 4[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 5[,] investigation and
prosecution of a case consciously and deliberately and with malice 6[*] compromises, hampers,
misleads, jeopardizes or defeats an 7[inquiry or] investigation of a case under process before NAB or
any concerned agency or authority or 8[the Court or any other court] he shall be 9[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 10[against] under this section except with the
sanction of a Committee 11[comprising] the Chairman NAB Deputy Chairman
NAB and the Prosecutor General Accountability.
* 12
[ [31A. * * * * * * * ]
13
[31B. Withdrawal and termination of pending proceedings. — (1) Prior to filing of a
reference, the Chairman, NAB in consultation with the Prosecutor General, having regard to the totality
of facts, circumstances and evidence, may partly, wholly, conditionally or unconditionally withdraw
or terminate any proceedings under this Ordinance, if such proceedings are unjustified.
(2) After the filing of a reference, if the Chairman, NAB in consultation with the Prosecutor
General, having regard to the totality of facts, circumstances and evidence is of the view that the
reference is Partly or wholly unjustified, he may recommend to the Court for approval where the matter
is pending that the reference may partly or wholly be withdrawn or terminated and upon such
withdrawal or termination—
(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.]
1
The word “Special” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 20.
2
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 24, for “Prosecutor”.
3
Subs. by Ord. No. 133 of 2002, s. 33, for “of the person accused of an offence”.
4
Amended by Ord. No.4 of 2000, s.21.
5
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 34, for “and”.
6
The word “aforethought” omitted ibid.,
7
Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.34.
8
Subs. ibid., for “any Court or an Court” which was previously amended by Ord. NO. 4 of 2000, s. 21.
9
Subs. ibid., for certain words.
10
Subs. ibid., for “with”.
11
Subs. ibid., for “composing”.
12
Omitted. by Act XVI of 2022, s.16
13
Subs. by Act XVI of 2022, s.17
*Ss. 31A, 31B and 31C Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 22.
Page 30 of 37
(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.]
31C. 1[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, waiving, restructuring or refinancing any
financing facility, interest or mark-up without prior approval of the State Bank of Pakistan.]
2
[31D. 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.]
3
[31DD. Approval of the State Bank of Pakistan. —Notwithstanding anything
contained in this Ordinance or any other law for the time being in force, no inquiry, investigation or
proceedings in respect of a decision of a Board of a Bank or financial institution, shall be initiated
without the prior approval of the Governor, State Bank of Pakistan.]
4
[31E. 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 5[and revision]. — (a) Any 6[person convicted or the Prosecutor General
Accountability, if so directed by 7[the Chairman] NAB,] aggrieved by the final judgement and order
of the Court under this Ordinance may, within 8[thirty] days of the final Judgement and order of the
9
[*] Court prefer an appeal to the High Court of the Province where the Court is situated 10[:]
10
[Provided that no appeal shall lie against any interlocutory order of the Court.]
1
Ins by Ord. No. 24 of 2000 s.15.
2
New section 31D ins. ibid., s. 16.
3
Ins. by Act XI of 2022, S. 20.
4
New section 3IE, ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 26.
5
Added by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 37.
6
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 23, for “Party to the Proceedings”.
7
Ins. by Ord. No. 133 of 2002, s. 37.
8
Subs. by Act XI of 2022, S. 21for “ten”
9
The word “Accountability” omitted by Ordinance, 2002 (133 of 2002), s. 37.
10
Subs. and Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001, (35 of 2001), s. 27.
Page 31 of 37
(b) All Appeals against the final Judgement 1[* *] filed before the High Court will
be heard by a Bench of not less than two judges constituted by the Chief Justice
of the High Court 2[The provisions contained in section 426 of the Code shall
apply mutatis mutandis in case of an appeal filed against order of conviction.]
3
[(c) No revision shall lie against any interlocutory order of the Court.]
4
[(d) * * * * * * *]
5
[33. Transfer of pending proceedings.— Any and all proceedings pending before a 6[court]
under the Ehtesab Act, 1997(IX of 1997), shall stand transferred to 7[a] 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.]
8
[33A. Payment of bonuses etc. There may be paid bonuses or ex-gratia 9[payments] to the
officers and staff of the 10[NAB], other Government servants, public servants and rewards to members
of public for rendering commendable services in detection, investigation and prosecution of 11[any
offence under this Ordinance] as may be prescribed by rules].
12
[33B. Reporting of public contracts.― All 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.
33C. 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 and corrupt practices;
(b) develop, arrange, supervise, participate in or conduct educational programmes
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;
1
The words “and order” omitted by Ord. 4 of 2000, s.23
2
Subs. by Act XI of 2022, S. 21
3
Subs. by Ord. No. 133 of 2002, s. 37, for “subsection (c)” which was previously amended by various enactments.
4
Sub-section (d) omitted by Ord. No. 35 of 2001, s. 27.
5
Subs. and shall be deemed always to have been so subs, by the National Accountability Bureau (Amdt.) Ordinance, 1999 (19 of 1999), s.3,
for the original section 33.
6
Subs. by Ord. No. 133 of 2002, s. 38, for “Court”.
7
Subs, ibid., for “an Accountability”.
8
New section 33A ins. by the National Accountability Bureau (Amdt.) Ordinance. 2001 (35 of 2001), s.28.
9
Subs. by the National Accountability Bureau (Amdt.) Ordinance. 2002 (133 of 2002). s. 39, for “payment”.
10
Subs. ibid,, for “National Accountability Bureau”.
11
Subs. ibid., for certain words.
12
New sections 33B, 33C, 33D and 33E ins. by Ord. No. 133 of 2002, s. 40.
Page 32 of 37
(c) examine the laws in force, and also rules and regulations relating to the practice
and procedure of various ministries, departments of the Federal Government or
Provincial Government, statutory or other public corporations or 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.
33D. 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 1[National
Assembly and the Senate] 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.
33E. 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.]
2
[33F. Restriction on issuance of public statements. —No official of NAB, in any capacity,
shall make any statement in public or to the media regarding persons involved in any inquiry or
investigation conducted by NAB until a reference has been filed against such persons.]
3
[33G. Punishment for making public statements. —Whoever contravenes the
provisions of section 33F shall be punished with imprisonment for a term which may extend to one
year but shall not be less than one month and with a fine of one million Rupees.]
4
[34. Power to make rules. —The Federal Government may, by notification in the
official Gazette, make rules to carry out the purposes of this Ordinance.]
5
[34A. Delegation of powers.― The Chairman NAB may, by an order in writing 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.]
1
Subs. by Act XI of 2022, S. 22 for “President”
2
Ins. by Act XI of 2022, S. 23.
3
Ins. by Act XI of 2022, S. 24.
4
Subs. by Act XI of 2022, S. 25
5
New section 34A ins. by the National Accountability Bureau (Amdt.) Ordinance 2001 (35 of 2001), s. 29.
Page 33 of 37
35. Repeal. — (a) The Ehtesab Act 1997 shall stand repealed from the date of promulgation of
this Ordinance, provided that notwithstanding 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 2[continue under this Ordinance as transferred under 3[***] section 33 to 4[a] Court.]
5
[(b) Any case or proceedings pending under the aforesaid Ordinances and the Act of
1997 immediately before the commencement of this Ordinance and transferred
to any 6[Court] 7[***] shall be proceeded with and all subsequent proceedings
shall be completed in accordance with, and under the provisions of, this
Ordinance.]
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 8[:]
8
[Provided that if the accused has been acquitted by the Court on the ground that the case was
initiated with malafide intention or based on false or fabricated evidence, the person responsible shall
be punished with imprisonment of either description for a term which may extend to five years and
shall also be liable to fine.]
9
[37. Removal of difficulties. ― If any difficulty arises in giving effect to any provision of
this Ordinance, the 10[Chairman NAB] 11[with the approval of the 8[Federal Government]], 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.]
1
The word “and/” omitted by Ord. No. 133 of 2002, s. 42.
2
Subs. by Ord. No. 4 of 2000, s. 25, for certain words, which was previously ins. by Ord. No. 19 of 1999 s. 4.
3
The words “sub-section (b) of” omitted by Ord. No. 35 of 2001, s. 30.
4
Subs. by Ord. No. 133 of 2002, s. 42, for “an Accountability”.
5
Subs. by Ord. No. 4 of 2000, s. 25, for the original sub-section (b).
6
Subs. by Ord. No. 133 of 2002, s. 42, for “court”.
7
The words “established under this Ordinance” omitted ibid.,
8
Subs. and added by Act XI of 2022, Ss. 26-27.
9
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 31, for section 37.
10
Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 43 for “President”.
11
Subs. ibid., for certain words.
Page 34 of 37
1
[THE SCHEDULE]
[See section 10(b)]
S.NO Offences Punishment
(1) (2) (3)
Any person who aids, abets or through any wilful act or Rigorous imprisonment
omission is instrumental in the commission of the offence of for a term which may
wilful default or with wrongful intent for illegal gratification by extend to fourteen years
misuse of power, authority, influence, nepotism, favouritism and fine.
writes off, waives, restructures or refinances illegally,
improperly or without sufficient justification the principal
1. 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.
Refuses to answer questions, or to provide information to any Rigorous imprisonment
member of the NAB or any other agency when required to do for a term which may
2. so. extend to five years.
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—
3. (a) a complainant, witness or an accused person or any inquiry Rigorous imprisonment
officer; and for a term which may
extend to five years.
(b) the investigator of the National Accountability Bureau or Rigorous imprisonment
concerned agency. for a term which may
extend to ten years.
1
Subs by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 44 for “the Schedule”, which was previously
amended by various enactments.
Page 35 of 37
S.NO Offences Punishment
(1) (2) (3)
Misuse of authority or power in committing any offence Rigorous imprisonment for
specified above, by any person holding a public office a term which may extend to
fourteen years.
including any offence under sections 161 to 165A of the
4.
Pakistan Penal Code (Act XLV of 1860).
Deceitfully, fraudulently or dishonestly causing loss to a Rigorous imprisonment for
bank, a financial institution, a co-operative society, a a term which may extend to
fourteen years.
Government department, a statutory body or an authority
5.
established or controlled by the Federal Government, a
Provincial Government or a local government.
1
Section 168 PPC-Public Servant unlawfully engaging in Simple imprisonment for
[6.
trade. one year, or fine, or both.
Section 169 PPC-Public Servant unlawfully buying or Simple imprisonment for
bidding for property. two years, or fine, or both,
and confiscation of
7.
property, if purchased.
Section 201 PPC-Causing dis- appearance of evidence of Imprisonment of either
an offence committed, or giving false information touching description for seven years,
8. it to screen the offender 2[* * *]. and fine.
1
Added by S.R.O. 1065(I)/03 dated 20-11-03.
2
Omitted by S.R.O. 696(I)/04 dated 12-8-04.
Page 36 of 37
S. No. Offences Punishment
(1) (2) (3)
Section 218 PPC-Public servant framing an Imprisonment of either
incorrect record or writing with intent to save description for three years, or
9. person from punishment, or property from fine, or both.
forfeiture.
Section 219 PPC-Public servant in a judicial Imprisonment of either
proceeding corruptly making and description for seven years, or
10. pronouncing an order, report, verdict or fine, or both.
decision which he knows to be contrary to
law.
Section 468 PPC-Forgery for the purpose of Imprisonment of either
11. cheating. description for seven years and
fine.
Section 471 PPC-Using as genuine a forged Punishable for forgery of such
12. document which is known to be a forged. document.
Section 472 PPC-Making or counterfeiting a Imprisonment for life or
seal, plate, etc., with intent to commit a imprisonment of either description
forgery punishable under section 467 of the for seven years, and fine.
13. Pakistan Panel Code, or possession with like
intent any such seal, plate, etc., knowing the
same to be counterfeit.
Section 477A Falsification accounts. Imprisonment of either
description for seven years, or
14.
fine, or both.]
Page 37 of 37
Source: Pakistan Code, Ministry of Law and Justice (pakistancode.gov.pk). Text on this page is reproduced verbatim from the official PDF and is provided for reference only. For the authoritative version, always consult the source document or a current reported edition.
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