National Accountability Bureau Ordinance: No. XVIII of 1999
National Accountability Bureau Ordinance: No. XVIII of 1999
National Accountability Bureau Ordinance: No. XVIII of 1999
ORDINANCE
No. XVIII of 1999
November 16, 1999
Amended by: ORDINANCE NO XIX OF 1999,ORDINANCE NO IV OF 2000
AN ORDINANCE to provide for the setting up of a National Accountability Bureau
so as to eradicate corruption and corrupt practices and hold accountable all those
persons accused of such practices and matters ancillary thereto;
WHEREAS it is expedient and necessary to provide for effective measures for the
detection, investigation, prosecution and speedy disposal of cases involving corruption,
corrupt practices, misuse/abuse of power, misappropriation of property, 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, government 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 assets
through corruption, corrupt practices and misuse of power and/or authority;
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 renders it
necessary to take immediate action;
NOW THEREFORE, in pursuance of the aforesaid Proclamation and Provisional
Constitutional Order as well as Order No. 9 of 1999, and in exercise of all powers
enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to
make and promulgate the following Ordinance:1
Title
This Ordinance may be called the National Accountability Bureau Ordinance, 1999
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.
Application
It extends to the whole of Pakistan and shall apply to all persons in Pakistan, and
persons who are or have been in the service of Pakistan wherever they may be,
including areas which are part of Federally and Provincially Administered Tribal
Areas.
Definitions
a "Accused" shall include a person in respect of whom there are reasonable
grounds to believe, is or has been involved in the commission of any offence
triable under this Ordinance and/or is subject of an investigation/inquiry by the
National Accountability Bureau, or concerned Agency.
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 or the Provincial Government concerned.
c "Assets" means any property owned, controlled by or belonging to any accused,
whether directly or indirectly, or held benami in the name of his spouse or
relatives or associates, whether within or outside Pakistan, for which they
cannot reasonably account, or for which they cannot prove payment of full and
lawful consideration.
d. "Associates" means:i. any individual who is or has been managing the affairs for or keeping
accounts of the accused or who enjoys or has enjoyed any benefit from the
assets referred to above.
ii. any association of persons, body of individuals, partnership firms or private
limited companies within the meaning of Companies Ordinance 1984, of
which such a person is or has been a member, partner or director or which
have been promoted, floated, established or run by the same group of
persons.
iii. any trustee of a Private Trust.
iii.
iv.
v.
vi.
7.
consultation with the Chairman NAB. The Deputy Chairman shall assist the
Chairman in the performance of his duties and carry out such functions as may
be directed by the Chairman.
b. The Deputy Chairman shall serve at the pleasure of the President.
8.
9.
v.
vi.
vii.
vii.
Imposition of Fine
Where a person found guilty of an offence is sentenced to pay a fine, irrespective of
whether or not a sentence of imprisonment is imposed, the amount of the fine shall
in no case be less than the gain derived by the accused or any relative or associate
which may be set off against the forfeited or frozen assets and property.
12.
accused.
d. If the property ordered to be frozen consists of livestock or is of a perishable
nature, the Chairman NAB, OR the Court may, if it deems proper and expedient,
order the immediate sale thereof and the proceeds of the sale may be deposited
with the Chairman NAB or the Court, or as either may direct as appropriate.
e. The powers, duties, and liabilities of a Receiver, if any, appointed under this
section shall be the same as those of a Receiver appointed under Order-XL of the
Code of Civil Procedure, 1908 (Act V of 1908).
f. That the Order of freezing etc. mentioned above in Section 12(a to e) shall, as the
case may be, remain operative until final disposal by the Accountability Court or
the Appellate Forum, notwithstanding filing of or pendency of an Appeal under
this Order.
13.
14.
16.
Trial of Offences
a. Notwithstanding anything contained in any other law for the time being in force,
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all persons accused of a scheduled offence, shall be prosecuted for such offence
by Court established pursuant to this Ordinance exclusively as constituted under
section 5 (g) and the case shall be heard from day to day and disposed of within
30 days.
b. The court shall sit at such place or places as the Government may, by order,
specify in this behalf.
c. Where more courts than one have been established for an area , the Chief Justice
of the High Court of the Province concerned shall, keeping in view the seniority
and status of the Judges of various Courts, designate a Judge of any such Court
to be an Administrative Judge.
d. Notwithstanding anything contained in this section, if in respect of any case
relating to an offence triable under this Ordinance, the Chairman NAB, having
regard to the facts and circumstances of the case may file a reference before any
Accountability Court established anywhere in Pakistan, and such Court shall
have the jurisdiction to try the same.
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 a scheduled 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 not be necessary for the Court to recall any
witness or again to record any evidence that may have been recorded.
b. In respect of any case pending before a Court established under this Ordinance,
the Chairman NAB having regard to the facts and circumstances of the case and
in the interest of justice and for the protection and safety of witnesses it is
necessary that such case is transferred for trial may direct the Prosecutor General
Accountability to apply for the transfer of the case from any such Court in one
province to a court in another province or from one Court to a Court in another
Province from one Court in a Province to another Court in the same Province,
provided that:i. in case the transfer is intended from a Court in a Province to a court in
another Province to the Chief Justice of Pakistan; and
ii. in case the transfer is intended from one Court in a Province to another Court
in the same Province to the Chief Justice of the High Court;
and if the Chief Justice of Pakistan or, as the case may be, the Chief Justice of
High Court considers it expedient in the interest of justice so to do, he may
transfer the case from one Court to another Court and case so transferred shall be
tried under this Ordinance without recalling any witness whose evidence may
have been recorded.
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17.
18.
Cognizance of Offences
a. The Accountability Court shall not take cognizance of any offence under this
Ordinance except on a reference made by or on behalf of the Chairman National
Accountability Bureau.
b. A reference under this Order shall be initiated by the Chairman National
Accountability Bureau on
i. a reference received from the appropriate government; or
ii. receipt of a complaint; or
iii. his own accord.
c. Where the Chairman National Accountability Bureau is of the opinion that it is
or may be necessary and appropriate to initiate proceedings against any person
on receipt of a reference or complaint or on his own accord, as the case may be,
he shall refer the matter to the Deputy Chairman National Accountability Bureau
or to any other officer for inquiry and investigation.
d. The responsibility for inquiry into and investigation of an offence alleged to have
been committed under this Ordinance shall rest on the NAB to the exclusion of
any other agency or authority, unless any such agency or authority is required to
do so by the Chairman or/and Deputy Chairman NAB.
e. The Chairman NAB and such members, officers and/or servants of the NAB
shall have and exercise, for the purposes of an inquiry and/or investigation the
power to arrest any person, and all the powers of an officer-in-charge of a Police
Station under the Code, and for that purpose may cause the attendance of any
person, and when and if the assistance of any agency, police officer or any other
official or agency, as the case may be, is sought by the NAB such official or
agency shall render such assistance provided that no person shall be arrested
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without the permission of the Chairman or any officer duly authorized by the
Chairman NAB.
f. Any Inquiry and Investigation under this Order shall be completed expeditiously
but not exceeding a period of 75 days, or earlier as soon as may be practical and
feasible.
g. The Chairman NAB, 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, he shall refer the matter to an Accountability
Court.
h. If a complaint is inquired into and investigated by the NAB and it is concluded
that the complaint received was prima facie frivolous or has been filed with
intent to malign or defame any person, the Chairman or Deputy Chairman NAB
or the prescribed law officer, 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.
20.
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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 subsection (a) shall
be punishable with rigorous imprisonment which may extend to 5 years, or with
fine, or with both.
c. Where there are reasonable grounds to believe that the assets of a person or any
part thereof were acquired through corruption or corrupt practices, and there was
no other likely source of acquiring such assets or part thereof, it shall be
presumed, unless proved to the contrary by the accused person, that such assets
or part thereof were acquired, generated or obtained through corruption and
corrupt practices.
21.
22.
Jurisdiction
a. The Chairman NAB may inquire into and investigate any suspected offence
which appears to him on reasonable grounds to involve serious offences as given
in the Schedule to 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
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conjunction with any other agency or any other person which/who is, in the
opinion of the Chairman NAB, a proper Agency or person to be concerned in it.
23.
24.
a. The Chairman NAB shall have the power, at any stage of the investigation under
this Ordinance, to direct that the accused, if not already arrested, shall be
arrested.
b. If the Chairman, NAB decides to refer the case to a Court, such reference shall
contain the substance of the offence/offences 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.
d. Notwithstanding anything contained in the code, where the holder of the public
office or any other person accused of an offence is arrested by NAB under this
Ordinance, NAB shall, as soon as may be, inform him of the grounds and
substance on the basis of which he has been arrested and produce him before the
court established under this Ordinance 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 the purpose of inquiry
and investigation for a period not exceeding ninety days provided that no
accused arrested under this Ordinance shall be released without the written order
of the Chairman NAB or the order of the Court.
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e. All persons presently in custody shall immediately upon coming into force of
this sub-section, unless previously produced before an Accountability Court, be
produced before such court as provided in sub-section (d) and the Order
authorizing retention of custody by NAB shall be deemed to relate to the date of
arrest.
f. The Chairman, NAB may declare and notify any place as a police station or a
sub-jail at his discretion.
25.
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and the written evidence produced by the accused through his Chartered
Accountant, if any, shall determine the amount outstanding against the accused
calculated in accordance with law, circulars, rules and regulations of the State
Bank of Pakistan and the manner and schedule of repayment. The accused, if he
so desires, shall be heard at the commencement and before the conclusion of
proceedings provided that the Chartered Accountant representing the accused
shall have access to him for obtaining instructions during the proceedings of the
Conciliation Committee.
d. The Conciliation Committee shall conclude the reference within thirty days and
its recommendations shall be recorded by its Chairman and shall contain the
views of all members of the Committee. The recommendations of the
Conciliation Committee shall be submitted to the Chairman NAB.
e. The Chairman NAB shall consider the recommendations submitted to him under
sub-section (d). The Chairman NAB may accept the recommendations or may,
for reasons to be recorded, pass such appropriate order including rejecting or
modifying the same as he may deem fit.
f. Where the accused undertakes to repay the amount as determined by the
Conciliation Committee or the Chairman NAB, as the case may be, the
Chairman NAB may release the accused for the purpose of this Ordinance.
g. Notwithstanding anything contained in this Ordinance or any other law for the
time being in force, if the Chairman NAB is satisfied that any agreement entered
into between a bank or a financial institution, a cooperative society and a lender
is vitiated by the provisions of section 23 or any other provision of the Contract
Act, 1872 (IX of 1872), or any other law or the same is collusive or is against
public interest, he may refuse to take such agreement into consideration for the
purposes of Conciliation Committee or the conclusion drawn by them.
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 accused to accept and implement the decision of
the Chairman NAB regarding the payment and matters relating thereto, the case
shall be proceeded with and referred to the Accountability Court.
26.
28.
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30.
31.
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Appeal
a. Any person convicted or the Prosecutor General Accountability, if so directed by
NAB aggrieved by the Final Judgement and Order of the Court under this
Ordinance may, within ten days of the final Judgement and Order of the
Accountability Court prefer an Appeal to the High Court of the Province where
the Court is situated.
b. All Appeals against the final Judgement 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 and shall be finally disposed off within thirty days of the filing of the
Appeal.
c. Notwithstanding any other law for the time being in force or this Ordinance, no
appeal against any interlocutory order of the Court during the proceedings
pending before it under this Order, shall lie and an appeal shall lie only against
the Final Judgement of the Court.
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d. No stay of proceedings before the Court shall be granted by any Court on any
ground whatsoever, nor proceedings thereof be suspended or stayed by any Court
on any ground whatsoever.
33.
34.
The President of the Islamic Republic of Pakistan in consultation with the Chief
Justice of Pakistan may make Rules for carrying out the purposes of this Ordinance
and the said Rules, shall on promulgation be a part of this Ordinance.
35.
Repeal
a. The Ehtesab Act 1997 (Act IX of 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 and/or any of the aforesaid Ordinances amending the same,
shall, continue under this Ordinance as transferred under sub-section (b) of
section 33 to an Accountability Court.
b. Any case or proceeding pending under the aforesaid Act of 1997 immediately
before the commencement of this Ordinance and transferred to any court
established under this Ordinance 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.
37.
SCHEDULE OF OFFENCES
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S.No.
Offences
1
Corruption and Corrupt Practices.
a.
2.
3.
4.
5.
6.
7.
Punishment
14 years or less
along with fine
Wilful default in repayment of outstanding dues to 14 years or less
a Bank or a Financial Institution a cooperative
plus fine
society, a Government department or an authority
established or controlled by the Government shall
be an offence or deemed to be an offence of
corruption and / or corrupt practices.
Any person who aids, abets or through any willful 14 years or less
act or omission is instrumental in the commission plus fine
of the offence specified at Serial 1(a) above of this amounting to
Schedule or with wrongful intent for illegal
the loss
gratification by misuse of power, authority,
incurred
influence, nepotism, favoritism writes off, waives,
restructures or refinances illegally, improperly or
without sufficient justification the principal
amount of loan on any financial facility, interest or
mark-up on any loan or financial facility provided
to any person by any bank or financial institution,
a cooperative 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 and/or
corrupt practices.
Criminal conspiracy/attempt to commit any
10 years or less
scheduled offence.
Knowingly furnishes false information to any
10 years or less
member of the National Accountability Bureau or
to any agency investigating any alleged offence.
Refuses to answer questions, or to provide
5 years or less
information to the National Accountability Bureau
or any other agency when required to do so.
Giving or fabricating false evidence during
inquiry, investigation of an offence by the National
Accountability Bureau or any agency:
? When given by a complainant/witness/accused. 5 years or less
? When given by any inquiry officer, investigator
of the National Accountability Bureau or
concerned agency.
Offence under section 409 PPC
14 years or less
Misuse of authority / power in committing any
14 years or less
offence above, by any person holding a public
office including any offence under sections 161 to
Remarks
To be read with
Sections 175177 PPC
To be read with
Sections 180182 PPC
To be read with
following
sections of
PPC:- 193, 195,
197, 198, 199,
200, 201, 202,
203, 204, 211
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8.
9.
10.
14 years or less
14 years or less
along with fine
and confiscation
of property
3 years
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