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NATIONAL ACCOUNTABILITY ORDINANCE 1999

(XVIII OF 1999)

An Ordinance to provide for the setting up of a National Accountability

Bureau so as to eradicate corruption and corrupt practices and hold
accountable all those persons accused of such practices and matters
ancillary thereto;

WHEREAS it is expedient and necessary to provide for effective

measures for the detection, investigation, prosecution and speedy
disposal of cases involving corruption, corrupt practices, misuse for
abuse of power or authority, misappropriation of property, taking of
kickbacks, commissions and for matters connected and ancillary or
incidental thereto;

AND WHEREAS there is an emergent need for the recovery of

outstanding amounts from those persons who have committed default
in the repayment of amounts to Banks, Financial Institutions
Governmental agencies and other agencies;

AND WHEREAS there is a grave and urgent need for the recovery
of state money and other assets from those persons who have
misappropriated or removed such money or assets through corruption,
corrupt practices and misuse of power or authority;

AND WHEREAS there is an urgent need to educate the society

about the causes and effects of corruption and corrupt practices and
to implement policies and procedures for the prevention of corruption
in the society;

AND WHEREAS there is an increased international awareness

that nations should cooperate 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;
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AND WHEREAS the National Assembly and the Senate stand

suspended in pursuance of the Proclamation of the fourteenth day of
October, 1999, and the Provisional Constitution Order No. 1 of 1999, as
amended;

AND WHEREAS the President is satisfied that circumstances exist

which render it necessary to take immediate action;

NOW THEREFORE, in pursuance of the aforesaid Proclamation and

Provisional Constitutional Order as well as Order No. 9 of 1999, and in
exercise of all powers enabling him in that behalf, the President of the
Islamic Republic of Pakistan is pleased to make and promulgate the
following Ordinance: —

1. Short title. This Ordinance may be called the National

Accountability Ordinance, 1999 (XVIII of 1999).
2. 1[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. Ordinance to override other laws. The provisions of this
Ordinance shall have effect notwithstanding anything contained inany
other law for the time being in force.
4. 2[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:-

 Amendments of National Accountability (Amendment) Act, 2022 dated 22.06.2022 are highlighted in blue color
 Amendments of National Accountability (Second Amendment) Act, 2022 dated 16.08.2022 are highlighted in green
color
 Amendments of National Accountability (Second Amendment) Act, 2023 dated 29.05.2023 are highlighted in green
color

1 National Accountability (Amendment) Act, 2022 dated 22.06.2022 and National Accountability (Second Amendment)

Act, 2022 dated 16.08.2022 shall come into force at once and shall be deemed to have taken effect on and from
commencement of National Accountability Ordinance, 1999 (XVIII of 1999)
2 Section 4 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Before substitution,

Section 4 was read as ―It extends to the whole of Pakistan and shall apply to all persons in Pakistan, all citizens of
Pakistan] and persons who are or have been in the service of Pakistan wherever they may be, including areas which
areq part of Federally and Provincially Administered Tribal Areas.‖
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(a) all matters pertaining to Federal, Provincial or Local

taxation, other levies or imposts, including refunds, or loss
of exchequer pertaining to taxation, 3[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), 4[Board of Directors
of State Owned Enterprises (SOEs) and Board of
Trustees/Directors of all Statutory Bodies,]
Departmental Development Working Party (DDWP), 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;
(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

3 Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022
4 Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022
 4

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. 5[….]

(f) all matters, which have been decided by, or fall within the
jurisdiction of a regulatory body established under a
Federal or Provincial law6[..];

(g) 7[allmatters where the funds, property or interest not involved

or belonging to the appropriate government, except for the
offences under clauses (ix), (x) or (xi) of sub-section *a) and
Section 9.]

(3) Upon the National Accountability (Second Amendment)

Ordinance, 2021 (XXIII of 2021), coming into force, all pending
inquiries, investigations, trials or proceedings under this Ordinance,
relating to persons or transactions mentioned in 8[..] sub- section (2),
shall stand transferred to the concerned authorities, departments and
9 courts under the respective laws.

(4) 10Upon commencement of the National Accountability (Amendment)

Act, 2022 (XI of 2022) and the National Accountability (Second Amendment) Act,
2022 (XVI of 2022), –

(a) all pending inquiries, required to be transferred under sub-section

(3), shall be examined by the Chairman. If the Chairman is satisfied
that no case is made out against an accused, the inquiry shall be
closed after recording reasons and where the Chairman is of the
opinion that prima facie case is made out against an accused under
any other law for the time being in force, he shall refer the matter
to the relevant agency, authority or department, as the case may
be;

(b) all investigations, required to be transferred under sub-section (3),

shall be examined by the Chairman. If the Chairman is satisfied
that no case is made out against an accused and the investigation
may be closed, he shall refer the matter to the Court for approval
and for the release of accused, if in custody. Where the Chairman is
of the opinion that prima facie, case is made out against an accused
under any other law for the time being in force, he shall refer the
matter to the relevant agency, authority or department, as the case
may be;
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(c) the agency, authority of department, to which inquiry or

investigation is transferred under clauses (a) and (b), may proceed
with such inquiry or, as the case may be, investigation in
accordance with the applicable laws, from the stage which it was
pending immediately before such transfer;

(d) where the Court seized with a case is of the opinion that it is not
triable by that Court under this Ordinance, the Court shall, after
examination with assistance of the National Accountability Bureau,
refer it to the appropriate court, tribunal, forum, agency, authority
or department, as the case may be, for exercise of jurisdiction in
accordance with the applicable laws;

(e) upon transfer under clause (d), the court, tribunal or forum of the
competent jurisdiction may proceed with the case from the stage
at which it was pending in the Court and shall try and decide the
same under the law regulating its jurisdiction and procedure; and

(f) all final order, decisions or judgments passed by the Court before
the commencement of the National Accountability (Amendment)
Act, 2022 (XI of 2022), the National Accountability (Second
Amendments) Act, 2022 (XVI of 2022) and the National
Accountability (Amendment) Act, 2023 ( of 2023), shall remain
in force and operative unless reversed, notwithstanding anything
contained in sub-section (2) of section 1 each of the National
Accountability (Amendment) Act, 2022 (XI of 2022), the National
Accountability (Second Amendments) Act, 2022 (XVI of 2022) and
the National Accountability (Amendment) Act, 2023 ( of 2023).
(5) The court, tribunal, forum, agency, authority or department may, after
receipt of the case, re-examine any witness or examine a new witness in accordance
with their jurisdiction under the laws for the time being in force.
(6) Upon commencement of National Accountability (Amendment) Act,
2022 (XI of 2022), the National Accountability (Second Amendments) Act, 2022
(XVI of 2022) and the National Accountability (Amendment) Act, 2023 ( of 2023),
–
(a) all pending inquiries, investigation, trials and proceedings relating
to the matters not falling within the definition of offence under
clause (o) of section 54 shall be transferred to the concerned
agencies, authorities, departments, courts, tribunals or forums
having jurisdiction under the respective laws; and
(b) the provisions of clauses (a) to (f) of sub-section (4) shall mutatis
mutandis apply to the transfer of all matters under clause (a).
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5. 11[Definitions.– In this Ordinance, unless there is

anything repugnant in the subject or context,–
(a) "accused" shall 12[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
authorized by the National Accountability Bureau in this
regard under this Ordinance;

5Word ―and‖ omitted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022
6 ―Full stop‖ at the end substituted with ―semi-colon‖ and the word ―and‖ vide National Accountability (Second
Amendment) Act, 2022 dated 16.08.2022
7 Clause (g) inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022

8 “Clause (a) of” omitted vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
9 Word “Courts” substituted with word “courts” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
10 Sub Section (4) inserted /added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
11 Section 5 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
12 Word ―include‖ substituted with the word ―mean‖ vide new Section 5. Previously it was defined as ―Accused‖ shall
include a person in respect of whom there are reasonable grounds to believe, 6[that he] is or has been involved in the
commission of any offence 7[triable] under this Ordinance 8*or is subject of an investigation 9[or] inquiry by the
National Accountability Bureau, or 10[any other agency authorized by the National Accountability Bureau in this
regard under this Ordinance.
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(b) "appropriate Government" means in relation to any

person serving in connection with the affairs of the
Federation, including any person employed by 13[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 governmentconcerned;

(c) 14["asset" 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;
(ii) any association of persons, body of individual,
partnership firm or private limited company within
the meaning of the Companies 15[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) 16[“Benamidar” means a person who ostensibly holds any

property of an accused on his behalf for the benefit and

13 Word ―a‖ added/inserted vide new Section 5.

14 Substituted vide new Section 5. Previously, it was defined as "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 3* which 4[he] cannot reasonably account 2[for], or for
which 4[he] cannot prove payment of full and lawful consideration.
15 Words ―Ordinance, 1984‖ substituted with the words ―Act, 2017 (XIX of 2017)‖ vide new Section 5.
16 Substituted vide new Section 5. Previously, it was defined as ―benamidar‖ means any person who ostensibly holds
or is in possession or custody of any property of an accused on his behalf for the benefit and enjoyment of the accused;
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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 17[Federal
Government] as mentioned in section 6 (b) hereafter;

(g) "Code" means the Code of Criminal Procedure, 1898;

(h) "Conciliation Committee" means the Conciliation

Committee constituted under section 25A;

(i) 18["Court" means Accountability Court established under

section 5A of this Ordinance;]

(j) 19[―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 20[Federal
Government];

17 Words ―President‖ substituted with the words ―Federal Government‖ vide new Section 5.
18 Substituted vide new Section 5. Previously, it was defined as ―Court‖ means an Accountability Court which shall
consist of a Judge who shall be appointed by the President of Pakistan, in consultation with the Chief Justice of the
High Court of the Province concerned, on such terms and conditions as may be determined by the President;
19 Substituted vide new Section 5. Previously, it was defined as ―Judge‖ means a Judge of a Court who shall be a
serving District and Sessions Judge qualified to be appointed as Judge of the High Court and includes a Judge,
whether serving or retired District and Sessions Judge, who was appointed Judge of a Court before the commencement
of the National Accountability Bureau (Amendment) Ordinance, 2001.
20 Word ―President‖ substituted with the words ―Federal Government‖ vide new Section 5.
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(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;
(ii) is, or has been the Prime Minister, Chairman Senate,
21Deputy Chairman Senate, Speaker 22[..] 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;
21 Word “Senate” substituted with Word “Deputy Chairman Senate” vide National Accountability (Amendment) Act 2023 dated 29.05.2023
22 Word “of the” omitted vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
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(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;
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(o) "Offence" means the offences of corruption and corrupt

practices and other offences as defined in this Ordinance
23[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
24direct or 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 25concerned or having direct control
thereof;
(q) 26[―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) 27[―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 the tenure 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,

23 Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022
24 Word “direction” substituted wit “direct” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
25 Word “concern or direction or control thereof” substituted with “concerned or having direct control thereof” vide National Accountability

(Amendment) Act 2023 dated 29.05.2023.

26 Definition of ―Private person‖ added/inserted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022
27 Definition of ―Public at large‖ added/inserted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022
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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, 28cooperative society, Government
29[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.]

28 Word “cooperatives” substituted with word “cooperative” vide National Accountability (Amendment) Act 2023

dated 29.05.2023.
29 Words ―of Pakistan‖ substituted with the word ―department‖ vide new Section 5.
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30[5A. Establishment of Courts and appointment of Judges:-

(1) The Federal Government shall establish as many Courts
as it may be 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.]

5B. Pensionary benefits to serving District and Sessions

Judge retiring while serving as Judge of a Court.— Where a serving
District and Session 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.
(b) 31[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
30 Section 5A substituted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. Previously,

Section 5A was read as ―5A. Term of a Judge.– (1) A Judge of a Court who is a serving District and Sessions Judge
shall ordinarily hold office for a term of three years from the date of his initial appointment as such Judge. (2) A Judge
shall not be removed or transferred from his office before the completion of the term of his office without consultation
of the Chief Justice of the High Court concerned.‖
31 Section 6(b) substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
 14

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;
(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:
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32Provided that as and when the office of the
Chairman NAB falls vacant or when the Chairman
NAB is absent or unable to perform the functions of
his office, due to any reason whatsoever, the Deputy
Chairman NAB shall act as Chairman NAB and in
absence of Deputy Chairman NAB, Federal
Government shall appoint an acting Chairman NAB
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.]
(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.

(c) 33[Omitted]

7. Deputy Chairman, National Accountability Bureau.- (a)

There shall be a Deputy Chairman NAB appointed by the 34[Federal
Government] in consultation with the Chairman NAB. The Deputy
Chairman NAB shall assist the Chairman NAB in the performance of his
duties and shall carry out such functions as may be directed by the
Chairman NAB.
[(aa) A person shall not be appointed as Deputy Chairman NAB
unless he:-
32 Added / inserted vide vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
33 Section 6(c) omitted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. Omitted Section
6(c) was read as ―Acting Chairman, National Accountability Bureau: As and when the Chairman NAB is absent or
unable to perform the functions of his office due to any reasons whatsoever, the Deputy Chairman NAB, will act as the
Chairman NAB, and in case the Deputy Chairman NAB, is absent or unable to perform the functions of the office any
officer of the NAB duly authorized by the Chairman NAB shall act as Chairman NAB.‖
34 Word ―President‖ substituted with the words ―Federal Government‖ vide National Accountability (Amendment) Act,

2022 dated 22.06.2022

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(i) is or has been an officer of the Armed Forces of Pakistan

equivalent to the rank of a Major General 35or above; or

(ii) is or has been a Federal Government officer in BPS 21 or

equivalent 36or above;]

[(b) The Deputy Chairman NAB shall hold office for a {non-
extendable} period of three years and shall not be removed except on the
ground of misconduct as defined in 37the rules relating to efficiency and
discipline of civil servants of Federal Government made under the Civil
Servants Act, 1973 (LXXI of 1973)]

8. Prosecutor General Accountability.—(a)

(i) The 38[Federal Government, on recommendation of] the

Chairman NAB, may appoint any person, who is qualified to be
appointed as a Judge of the Supreme Court, as Prosecutor
General Accountability.

(ii) 39[Subjectto the provisions of 40this 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.]
(iii) 41[The Prosecutor General Accountability shall hold office for
42[..] 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.
35 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
36 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
37 ”Sub-rule (4) of rule 2 of the Government Servants (Efficiency & Discipline) Rules 1973” substituted with “the rules relating to efficiency and
discipline of civil servants of the Federal Government made under the Civil Servants Act, 1973 (LXXI of 1973)” vide National Accountability
(Amendment) Act 2023 dated 29.05.2023.
28 Words ―President of Pakistan, in consultation with‖ have been substituted with the words ―Federal Government, on

recommendation of‖ vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
39 Section 8(a)(ii) substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously, it was

read as ―The Prosecutor General Accountability shall hold independent of ice on whole time basis and shall not hold
any other office concurrently.‖
40 Word “the Ordinance” substituted with “this Ordinance” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
41 Section 8(a)(iii) was previously amended vide National Accountability (Amendment) Act, 2021 dated 01.12.2021

which read as ―The Prosecutor General Accountability shall hold of ice for a period of three (03) years and shall be
eligible for a re-appointment for a similar term or terms.‖ However, it has been substituted vide National Accountability
(Amendment) Act, 2022 dated 22.06.2022 as ―The Prosecutor General Accountability shall hold office for a non-
extendable term of three years.‖
42 Words ―a non-‖ omitted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
 17

(v) The Prosecutor General Accountability may, by writing

under his hand addressed to the 43[Federal Government],
resign his office.
(b) The Prosecutor General Accountability shall give advice to the
Chairman NAB upon such legal matters and perform such other duties of
a legal character as may be referred or assigned to him by the
Chairman NAB and in the performance of his duties, he shall have the
right of audience in all Courts established under this Ordinance and all
other Courts including the Supreme Court and a High 44courts and
tribunals in Pakistan.
(c) The Prosecutor General Accountability, with the approval of
Chairman NAB 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
45Court or courts or tribunals including the High Courts and Supreme

Court in matters arising out of or relating to proceedings under this

Ordinance.
(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 authorized by the
Chairman NAB, shall act as the Prosecutor General Accountability.

(e) 46[Chairman, NAB shall provide Investigation Report to the

Prosecutor General and seek concurrence of the Prosecutor General for
commencement or continuation of prosecution].

9. 47[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

43 Word ―President of Pakistan‖ substituted with the words ―Federal Government‖ vide National Accountability

(Amendment) Act, 2022 dated 22.06.2022.

44 Word “Courts and Tribunals” substituted with “courts and tribunals” vide National Accountability (Amendment) Act 2023 dated

29.05.2023.
45Word “court or tribunal” substituted with “Court or courts or tribunals” vide National Accountability (Amendment) Act 2023

dated 29.05.2023.
46 Section 8(e) inserted / added vide National Accountability (Amendment) Act 2022 dated 22.06.2022.
47 Section 9 substituted vide National Accountability (Amendment) Act 2022 dated 22.06.2022.
 18

1860) for doing or forbearing to do any official act, or for

showing or forbearing to show, in the exercise of his official
functions, favour or disfavour to any person, or for
rendering or attempting to render any service or disservice
to any person; or

(ii) if he accepts or obtains or offers any valuable thing without

consideration, or for a consideration which he knows to be
inadequate, from any person whom he knows to have been,
or likely to be, concerned in any proceeding or business
transacted or about to be transacted by him, or having any
connection with his official functions or from any person
whom he knows to be interested in or related to the
person so concerned; or

(iii) if he dishonestly or fraudulently misappropriates or

otherwise converts for his own use, or for the use of any
other person, any property entrusted to him, or under his
control, or willfully allows any other person so to do; or

(iv) if he by corrupt, dishonest, or illegal means, obtains or,

seeks to obtain for himself, or for his spouse or dependents
or any other person, any property, valuable things or
pecuniary advantage; or

(v) 48[ifhe or any of his dependents or other Benamidars,

through corrupt and dishonest means, owns, possesses or
acquires rights or title in assets substantially
disproportionate to his known sources of income which he
cann ot reasonably account for.

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

48 Previously section 9(a)(v) was read as ― if he or any of his dependents or benamidar owns, possesses, or

has acquired right or title in any assets or holds irrevocable power of attorney in respect of any assets or pecuniary
resources disproportionate to his known sources of income, which he cannot reasonably account for or maintains a
standard of living beyond that which is commensurate with his sources of income; or‖
 19

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) 49[if
he intentionally misuses his authority by disregarding
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) 50[Omitted];

(viii) if he commits an offence of willful default; or

(ix) if he commits the offence of cheating as defined in section

415
49 Previously section 9(a)(vi) was read as ―if he misuses his authority so as to gain any benefit or favour for himself or

any other person, or renders or attempts to render or willfully fails to exercise his authority to prevent the grant, or
rendition of any undue benefit or favour which he could have prevented by exercising his authority;‖
50 Section 9(a)(vii) omitted. Previously section 9(a)(vii) was read as ―if he has issued any directive, policy, or any SRO

(Statutory Regulatory Order) or any other order which grants or attempts to grant any undue concession or benefit in
any taxation matter or law or otherwise so as to benefit himself or any relative or associate or a benamidar or any other
person‖
 20

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:
51[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 defaults on his
obligations. A has not committed cheating.]

(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).

51 Proviso and explanation inserted / added vide National Accountability (Amendment) Act 2022 dated 22.06.2022.
 21

(b) 52[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) 53[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.— (a) A

holder of public office or any other person who commits the offence of
corruption and corrupt practices shall be punishable with rigorous
imprisonment for a term which may extend to 54[fourteen] years and
with fine and such of the assets and pecuniary resources of such
holder of public office or person, as are found to be disproportionate to
the known sources of his income or which 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
forfeited to the appropriate Government, or the concerned bank or
financial institution as the case may be55[:
Provided that the convict shall be entitled to benefit under section
382-B of the Code.]
(b) The offences specified in the Schedule to this Ordinance
shall be punishable in the manner specified therein.

52 Previously section 9(b) was read as ―All offences under this Ordinance shall be non-boilable and,
notwithstanding anything contained in section 426, 491, 497, 498 and 561 A or any other provision of the Code, or
any other law for the time being in force no Court shall have jurisdiction to grant bail to any person accused of any
offence under this Ordinance.‖
53 Section 9(d) inserted / added vide National Accountability (Amendment) Act 2022 dated 22.06.2022.
54 The figure ―14‖ substituted the word ―fourteen‖ vide National Accountability (Amendment) Act 2022 dated

22.06.2022.
55 For the full stop at the end ―.‖ A colon substituted and a proviso is added / inserted vide National Accountability

(Amendment) Act 2022 dated 22.06.2022.

 22

(c) The Federal Government may, by notification in the official

Gazette, amend the Schedule so as to add any entry thereto or modify or
omit any entry therein.
(d) 56[….]

11. 57[….]

12. Power to freeze property.—(a) The Chairman NAB or the

court trying 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
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

56 Section 10 (d) omitted vide National Accountability (Amendment) Act 2022 dated 22.06.2022. Previously section

10(d) read as ―Notwithstanding anything to the contrary contained in any other law for the time being in force an
accused convicted by the courts of an offence under this ordinance shall not be entitled to any remission in his
sentence.‖
57Section 11 omitted vide National Accountability (Second Amendment) Act 2022 dated 16.08.2022. Previously section

11 read as ―Imposition of ine.— Where an accused found guilty of an offence is sentenced to pay a fine, the amount
of the fine shall in no case be less than the gain derived by the accused or any relative or associate by the commission
of the offence.‖
 23

(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
prohbitory order mentioned above by the Chairman NAB shall remain
in force for a period not exceeding fifteen days unless confirmed by the
Court, where the Reference under this Ordinance shall be sent by
Chairman NAB:
Provided further that notwithstanding anything to the contrary
contained herein, the order of Chairman NAB or the Court shall be
effective from the time of passing thereof or proclamation thereof in a
newspaper, widely circulated and dispatch at the last known address
of the accused either by registered post A.D. or courier service or
electronic media as the
Court may deem proper having regard to the facts and circumstances
of the case.
(d) If the property ordered to be frozen consists of livestock or is
of a perishable nature, the Chairman NAB, or the Court may, if it deems
proper and expedient, order the immediate sale thereof and the
proceeds of the sale may be deposited with the Chairman NAB or the
Court, or as either may direct as Appropriate.
(e) The powers, duties, and liabilities of a receiver, if any,
appointed under this section shall be the same as those of a receiver
appointed under Order XL of the Code of Civil Procedure, 1908 (Act
Vol. 1908).
(f) The order of freezing mentioned in subsections '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 or release by NAB, where after 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

 24

the provisions of any law for the time being in force, the 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 Court within
14 days from the date of the order freezing such property.
(b) The Court may for sufficient cause extend the time for filing such
claims or objections for a period not exceeding additional 14 days.
(c) The accused or any other aggrieved party, whose claim or
objection against freezing of property has been dismissed by the
Court, may, within ten days file an appeal against such order before
the High Court.

14. 58[….]

58 Section 14 omitted vide National Accountability (Amendment) Act 2022 dated 22.06.2022. Previously section 14 read

as ―Presumption against accused accepting illegal gratification. (a) Where in any trail of an offence under clauses
(i), (ii), (iii) and (iv) of sub-section (a) of section 9, it is proved that an accused person has accepted or obtained, or has
agreed to accept or attempted to obtain, for himself or for any other person any gratification, other than legal
remuneration, or any valuable thing, or any pecuniary advantage from a person or any agent of a person, for any
favour shown or promised to be shown by the accused, it shall be presumed, unless the contrary is proved, that he
accepted or obtained, or agreed to accept or attempted to obtain, that gratification or that valuable thing or pecuniary
advantage for, himself or some other person, as the case may be, as a motive or a reward such as is specified in section
161 to 163 of the Pakistan Penal Code, 1860 (Act XLV of 1860), or, as the case may be, without consideration, or for a
consideration which he, believed to be inadequate.
(b) Wherein any trial of an offence punishable under-section 165A of the Pakistan Penal Code, 1860 (Act
XLV of 1860) it is proved that any gratification, other than legal remuneration or any valuable thing has been given, or
offered to be given, or attempted to be given, by any accused person, it shall be presumed, unless the contrary is
proved, that he gave or offered to give, or attempted, to give, that gratification, or that valuable thing, as the case may
be, as a motive or a reward such as is specified in section 161 to 163 of the said Code; or, as the case may, be without
consideration or for a consideration which he believed to be inadequate.
(c) In any trial of an offence punishable under ―clause (v) of sub-section (a) of section 9 of‖ this
Ordinance, the fact that the accused person or any other person on his behalf, is in possession, for which the accused
person cannot satisfactorily account, of assets or pecuniary resources disproportionate to his known source of income,
or that such person has, at or about the time of the commission of the, offence with which he is charged, obtained an
accretion to his pecuniary resources or property for which he cannot satisfactorily account the Court shall presume,
unless the contrary is proved, that the accused person is guilty of the offence of corruption and corrupt practices and
his conviction therefore shall not be invalid by reason only that it is based solely on such a presumption.
(d) In any trial of an offence under clauses (vi) and (vii) of section 9, the burden of proof that he used his
authority, or issued any directive, or authorized the issuance of any policy or statutory rule or order (SRO), or made
any grant or allowed any concession, in the public interest, fairly, justly, and for the advancement of the purpose of the
enactment under which the authority was used, directive or policy or rule or order was issued or grant was made or
concession was allowed shall lie on the accused, and in the absence of such proof the accused shall be guilty of the
offence, and his conviction shall not be invalid by the reason that it is based solely on such presumption:

Provided that the prosecution shall first make out a reasonable case against the accused charged under
clause (vi) or clause (vii) of sub-section (a) of section 9.‖
 25

15. Disqualification to contest elections or to hold public

office.—
(a) Where an accused person is convicted 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:
Provided that any accused person who has availed the benefit 59[..]
60[….] 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 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 or other financial
accommodation by any bank or financial institution owned or controlled
by the Government for a period of 10 years from the date of conviction.

16. 61[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.

59

60 Words ―sub-section (b) of Section‖ omitted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
61 Section 16 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously, it was
read as ―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 and the case shall be heard from day to
day and shall be disposed of within thirty days.
(b) The Court shall sit at such place or places as the Federal Government may, by order, specify in this behalf.
(c) Where more Courts than one have been established at a place, the Chief Justice of the High court of the Province
concerned shall designate a Judge of any such Court to be an Administrative Judge and a case triable under this
Ordinance shall be filed before the Court of the Administrative Judge who may either try the case himself or, assign it
for trial by any other court established at that place at any time prior to the framing of the charge.
(cc) In respect of a case assigned to a Court under sub section (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.

(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
Court established anywhere in Pakistan, and such Court shall have the jurisdiction to try the same.‖
 26

(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 62[…] 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
63Court 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.
(e) 64[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.]]

16A. Transfer of cases.— (a) Notwithstanding anything contained

in any other law for the time being in force, the Chairman NAB apply to
any court of law or tribunal that any case involving any offence under this
Ordinance pending before such court or tribunal shall be transferred to
a Court established under this Ordinance, then such other 65court or
tribunal shall transfer the said case to any Court established under this
Ordinance and it shall be deemed to be a reference under section 18 of
66this 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.

62 Word “of the Province” omitted vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
63 Word “court established” substituted with “Court established” vide National Accountability (Amendment) Act 2023 dated
29.05.2023.
64 Section 16(e) substituted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.

65 Word “Court or Tribunal” substituted with “court or tribunal” vide National Accountability (Amendment) Act 2023 dated

29.05.2023.
66 Word “the Ordinance” substituted with “this Ordinance” vide National Accountability (Amendment) Act 2023 dated

29.05.2023.
 27

(b) In respect of any case pending before a Court, if the

Prosecutor General Accountability or any special prosecutor authorized
by him in this behalf, having regard to the facts and circumstances of
the case and in the interest of justice and for the protection and safety
of witnesses, considers it necessary that, such case is 67required to be
transferred for trial, he may apply, for the transfer of the case from any
such Court in one Province to a Court in another Province or from one
Court in a Province to another Court in the same Province.
(i) to the Supreme Court of Pakistan in case the transfer isintended
from a Court in a Province to a Court in another Province; and
(ii) to the High Court of the Province in case the transfer is intended
from one Court in a Province to another Court in the same
Province, and the Supreme Court or the High Court, as the case
may be, if it is in the interest of justice, transfer the case from
one Court to another Court and the case so transferred shall be
tried under this Ordinance without recalling any witness whose
evidence may have been recorded.
(c) The accused may also make an application to the Supreme
Court for the transfer of a case from a Court in one Province to a Court
in another Province and to the High Court for transfer of a case from
one Court in a Province to another Court in the same Province and the
Supreme Court or the High Court, as the case may be, if it is in the
interest of justice, transfer the case from one Court to another Court,
and the case so transferred shall be tried under this Ordinance
without recalling any witness whose evidence may have been recorded.
(d) 68[The provision of this section shall mutatis mutandis apply
to the Islamabad Capital Territory.]

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—

67 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
68Section 16A(d) inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
 28

(a) abuses, interferes with or obstructs the process of the

Court in any way or disobeys any order or direction of the
Court;
(b) scandalizes the Court or otherwise does anything which
tends to bring the Court or a person constituting the
Court into hatred, ridicule or contempt;
(c) does anything which tends to prejudice the
determination of a matter pending or most likely to come
up before the Court; or
(d) does anything which, by any other law, constitutes,
contempt of court.

17. Provisions of the Code to apply.—(a) Notwithstanding

anything contained in any other law for the time being in force, unless
there is anything inconsistent with the provisions 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
Ordinance.
(b) Subject to sub-section (a), the provisions of Chapter XXIIA of
the Code shall apply to trials under this Ordinance.
(c) 69[….]

(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 Court shall not take

cognizance of any offence under this Ordinance except on a reference
made by the Chairman NAB or an officer of the NAB duly authorized by
him.

69Section 17(c) omitted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. It was read as

―Notwithstanding anything contained in subsection (a) or sub- section (b) or in any law for the time being in force, the
Court may, for reasons to be recorded, dispense with any provision of the Code and follow such procedure as it may
deem fit in the circumstances of the case.‖
 29

(b) A reference under this Ordinance shall be initiated by the

National Accountability Bureau on—
(i) a reference received from the appropriate government; or
(ii) receipt of a complaint; or
(iii) its own accord.
(c) Where the Chairman NAB, or an officer of the NAB duly
authorized by him, is of the opinion that it is, or may be, necessary and
appropriate to initiate proceedings against any person, he shall refer the
matter for inquiry. 70[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 71[….] or by an
officer of the NAB duly authorized by him.
(e) 72[….]
(f) Any inquiry or investigation under this Ordinance shall be
completed 73[within six months].
(g) The Chairman NAB, or an officer of the NAB duly authorized by
him, shall appraise the material and the evidence placed before him during
the inquiry and the investigation, and if he decides that it would be
proper and just to proceed further and there is sufficient material to
70 In Section 18(c), expression ―or investigation‖ substituted vide National Accountability (Amendment) Act, 2022 dated

22.06.2022.
71 Letter NAB stand omitted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
72 Section 18(e) omitted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously, it read as

―The Chairman NAB and such members, of icers or servants of the NAB shall have and exercise, for the purposes of an
inquiry 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 without the permission of the Chairman NAB or
any officer of NAB duly authorized by the Chairman NAB.‖
73Words ―expeditiously as may be practical and feasible‖ substituted with words ―within six months‖ vide National

Accountability (Amendment) Act, 2022 dated 22.06.2022

 30

justify filing of a reference, he shall refer the matter to a Court.

(h) If a complaint is inquired into and investigated by the NAB
and it is concluded that the complaint received was prima facie
frivolous or has been filed with intent to malign or defame any persons,
the Chairman NAB or Deputy Chairman NAB or an officer of the NAB
duly authorized 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.— 74(1) The Chairman NAB or

an officer of the NAB duly authorized by him may, during the course of an
inquiry or investigation of an offence under this Ordinance:—
(a) call for information from any person 75[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 76[with regard to the subject inquiry or
investigation;]

(c) examine any person acquainted with the facts and circumstances
of the case 77[with regard to the subject inquiry or investigation;]
78and

(d) require any bank or financial institution, notwithstanding

anything contained in any other law for the time being in force,
to provide any information relating to any person whosoever,
including copies of entries made in a bank's or a financial
institution's books such as ledgers, day books cash books and
all other books including record of information and
transactions saved in electronic or digital form, and the keepers
of such books or records shall be obliged to certify the copies

74 Inserted/ added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
75Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
76 Words ―to the inquiry or investigation‖ substituted with words ―with regard to the subject inquiry or investigation;]‖
77 Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
78 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
 31

In accordance with law 79[with regard to thesubject inquiry

or investigation]80.
(2) 81,82[Any person called to provide information 83under sub-
section (1) 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.]

Provided that the copies obtained or information received or

evidence collected under clauses (d) and (e) shall be confidential and
shall not be kept used for any purpose other than for legal proceedings
under this Ordinance.

20. Reporting of suspicious financial.— (a) transactions.

Notwithstanding anything contained in any law for the time being in
force, it shall be the duty of all banks and financial institutions to take
prompt and immediate notice of all unusual or large transactions in
an account, which have no apparently genuine economic or law full
purpose and upon bonafide professional judgment of the Bank or
financial institution that such transactions could constitute or be
related to an offence under this Ordinance, the manager or director of
such 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, and with fine.
84[Explanation:-
For the purpose of this section, a transaction in
cash over two million Rupees shall be considered as an unusual or
large transaction.]

79Inserted/added vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
80 Word “and” substituted with “full stop” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
81Substituted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. Previously, Section 19(e)

read as ―where there is reasonable suspicion that any person is involved in or is privy to an offence under this
Ordinance, the Chairman NAB may, with the prior approval in writing of the High Court concerned, direct that
surveillance of that person may be carried out through such means as may be necessary in the facts and
circumstances of the case and the Chairman NAB, may in this regard seek the aid and assistance of any Governmental
agency and the information so collected may be used as evidence in the trial under this Ordinance‖
82 Renumbered and word “any” substituted with word “Any” vide National Accountability (Amendment) Act 2023 dated

29.05.2023.
83 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
84Added/inserted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
 32

21. International Cooperation Request for mutual legal

assistance. 85(1) The Chairman NAB or any officer authorized by the
Federal Government may request a Foreign State to do 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; 86and
(f) transfer in custody to Pakistan a person detained in that State
who consent to assist Pakistan in the relevant investigation or
proceedings87. 88[
(g) …….]
(2) 89Notwithstanding anything to the contrary contained 90in sub-
section (1), the Chairman NAB may, on such terms and
conditions as he deems fit, employ any person or organization,
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.
85 Renumbered vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
86 Inserted / added vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
87 “; and” and full stop substituted vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
88 Word ―and‖ added/inserted in clause (f) and Clause (g) of Section 21 omitted vide National Accountability
(Amendment) Act, 2022 dated 22.06.2022. Previously it was read as ―Notwithstanding anything contained in the
Qanun-e-Shahadat Order 1984 (P.O. 10 of 1984) or any other law for the time being in force all evidence, documents or
any other material transferred to Pakistan by a Foreign Government shall be receivable as evidence in legal proceedings
under this Ordinance.
89z Renumbered and word “notwithstanding” substituted with “Notwithstanding” vide National Accountability (Amendment) Act

2023 dated 29.05.2023.

90 Word “hereinabove” substituted with “in sub-section (I)” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
 33

22. Jurisdiction. (a) The Chairman NAB may inquire into and
investigate any suspected offence which appears to him on reasonable
grounds to involve 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
who is, in the opinion of the Chairman NAB, a proper Agency or
person to be concerned in it.

23. 91[…..]

24. 92[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;

91 Section 23 omitted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. It was read as ―Transfer

of property void. (a) Notwithstanding anything contained in any other law for the time being in force after the
Chairman NAB has initiated an inquiry or investigation into any offence under this Ordinance, alleged to have been
committed by an accused person, accused person or any relative or associate of accused person or any other person on
his behalf, shall not transfer by any means whatsoever, or create a charge on any property owned by him or in his
possession, while the inquiry, investigation or proceedings are pending before the NAB or the Court; and any transfer
of any right; title or interest or creation of a charge on such property shall be void.
(b) Any person who transfers, or creates a charge on property in contravention of sub-section (a) shall be punishable
with rigorous imprisonment for a term, which may extend to three years and shall also be liable to fine not exceeding
the value of the property involved:
Provided that such transfer of any right, title or interest or creation of a charge on such property shall not be void if
made with the approval of the Court, subject to such terms and conditions as the Court may deem fit.‖
92 Section 24 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously, Section 24

read as ―Arrest. (a) The Chairman NAB shall have the power, at any stage of the inquiry or investigation under this
Ordinance, to direct that the accused, if not already arrested, shall be arrested.
(b) If the Chairman, NAB, or an officer of the NAB duly authorized by him, decides to refer the case to a Court, such
reference shall contain the substance of the offence or offences as the case may be, alleged to have been committed by
the accused and a copy of such reference shall be forwarded to the Registrar of the Court to which the case has been
sent to try the accused, and another copy shall be delivered to the accused.
(c) The provision of sub-section (a) shall also apply to cases, which have already been referred to the Court.
(d) Notwithstanding anything contained in the Code, where the holder of a public office or any other person accused of
an offence is arrested by NAB under this Ordinance, NAB shall, as soon as may be, inform him of the grounds and
substance on the basis of which he has been arrested and produce him before, the Court 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 and the Court may remand an accused
person to custody not exceeding fifteen days at a time and for every subsequent remand the Court shall record reasons
in writing copy of which shall be sent to the High Court.
(e) All persons presently in custody shall immediately upon coming into force of this sub-section, unless previously
produced before a 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; and
(f) The Chairman NAB may declare and notify any place as a police station or a sub-jail at his discretion.‖
 34

(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
alongwith 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.

(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, 93[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.]

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

93 Words ―as soon as may be‖ substituted with the words ―at the time of arrest‖ vide National Accountability (Second

Amendment) Act, 2022 dated 16.08.2022.

 35

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 accused:
94[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 bythe Court, the
agreement of plea bargain shall become inoperative to the rights of the
parties immediately.]
95[(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; and]
(c) The amount deposited by the accused with the NAB shall be
transferred to the Federal Government or, as the case may be, a

94 First Proviso was added/inserted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022 which read

as ―Provided that statement or witness of any accused entering into plea bargain or voluntarily return shall not
prejudice case of any other accused.‖ However, the same proviso was substituted vide National Accountability (Second
Amendment) Act, 2022 dated 16.08.2022.
95 New sub-Section (ba) added/inserted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022.
 36

Provincial Government or the concerned bank or financial institution,

company, body corporate, cooperative society, statutory body, or
authority concerned96[….].

25A. Payment of loans, etc.— (a) Where 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 nonpayment of
dues to a bank or financial institution or Cooperative Society, he may
at any stage before or after such arrest or before, during or after such
custody or investigation apply to the Governor, State Bank of Pakistan
for reconciliation of his liability through the Conciliation Committee
and the Governor may, if he deems fit, refer the matter to the
Conciliation Committee.
(aa) The Governor, State Bank of Pakistan shall constitute one or
more Conciliation Committees for the purposes of this Ordinance.

(b) The Conciliation Committee shall consist of a nominee of the

Governor, State Bank of Pakistan, being a senior officer of the State
Bank well qualified in the profession of banking who shall be the
Chairman of the Committee two nominees of the NAB to be nominated
by the Chairman NAB, two chartered accountants to be nominated by
the Governor, State Bank of Pakistan, one Chartered Accountant to be
nominated by the Council of the Institute of Chartered Accountants of
Pakistan Karachi, such nomination to be obtained by the Governor,
State Bank of Pakistan a Chartered Accountant to be nominated by
the accused and a Chartered Accountant to be nominated by the
lender bank or financial institution.
Explanation.—Where the lender is a consortium or group of
banks or financial institutions, the lender means the lead bank or
financial institution.
(bb) The Chairman of the conciliation committee shall convene the
meetings and conduct proceedings of the Conciliation Committee in the
manner he deems fit.

96 Words ―within one month from the date of such deposit‖ omitted vide National Accountability (Second Amendment)

Act, 2022 dated 16.08.2022.

 37

(c) The Conciliation Committee, after examination of the record of

the lending bank or financial institution and the accused and after hearing
the parties through their Chartered Accountants, shall determine the
amount outstanding against the 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 accused, if the so desires, shall be
heard at commencement and before the conclusion of proceedings:
Provided that the borrower shall have the right to have access to, and
instruct, the Chartered Accountant representing him before the
Conciliation Committee even if the borrower is in Custody, during the
proceedings of the Conciliation Committee.
(d) The Conciliation Committee shall conclude in the reference
within thirty days and its recommendations shall be recorded by its
Chairman and shall contain the views of all members of the Conciliation
Committee. The recommendations of the Conciliation Committee shall be
submitted to the Governor, State Bank of Pakistan.
(e) The Governor, State Bank of Pakistan shall consider the
recommendations submitted to him under subsection (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 Conciliation Committee or passing any other
order as aforesaid shall constitute the decision of the Governor, State
Bank of Pakistan.
(f) Where the 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.
(g) The decision of the Governor State Bank of Pakistan shall be
communicated to the Chairman NAB, which shall be binding on him,
except for valid reasons to be recorded in writing subject to approval of
the Court, to be accorded within a period of seven days.
(h) In the event of failure either of the Conciliation Committee to
conclude the reference within thirty days of the commencement of the
conciliation proceedings or the failure of the 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 Court subject to the
provisions of Section 31D and the Court may proceed with the case
thereafter:
 38

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.

26. 97[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 subsection (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.]

97 Section 26(a) & (b) substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously,

the said clauses read as ―Tender of a 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
relating to the said offence including the names of the persons involved therein whether as principals or abettors or
otherwise.
(b) Every person accepting a tender of pardon under sub-section (a) shall be examined by a Magistrate and shall also
be examined as a witness in the subsequent trial.‖
 39

(c) Subject to subsection (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 of pardon was made, such a person may be tried for the
offence in respect of which the pardon was so tendered, or for any
other offence of which he appears to have been guilty in connection
with the said matter including the offence of giving false evidence,
which he knows or ought to know is false.
(e) Any statement made before a magistrate by a person who has
accepted tender of pardon may be given in evidence against him at the
trial.
27. Power to seek assistance. The Chairman NAB or an officer of
the NAB duly authorized by him, shall have the power to seek full
and complete assistance and call for all or any documents and
information relevant to or in connection with any matter or inquiry or
investigation pending before the NAB, 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, 98[except to seek
information, documents or assistance the secrecy of which is protected
under the law].

98 Words ―provided that in any case in which a question of secrecy in involved or is raised at any time, the Chairman

NAB's decision shall be final‖ substituted vide National Accountability (Second Amendment) Act, 2022 dated
16.08.2022.
 40

28. 99[Appointment of officers and staff in the National

Accountability Bureau.– (a) The National Accountability Bureau may,
in such manner and on such 100terms 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.— 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 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 to the

contrary contained in this Ordinance or any other law for the time being
in force, on pronouncement of judgment the Court shall have the
jurisdiction and power to take cognizance of an offence committed

99 Section 28 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Previously, it read as

―Appointment of members of the staff and officers of the National Accountability Bureau (NAB). (a) The
Chairman NAB, or an officer of the NAB duly authorized by him, may appoint such officers and staff as he may
consider necessary for the efficient performance of the functions of the NAB and exercise of powers under this
Ordinance.
(b)[….]
(c) The officers and members of staff of the NAB shall be entitled to such salary, allowances and other terms and
conditions of services as the Chairman NAB may, with the approval of the President, determine.
(d) Subject to sub-section (e) the provisions of the Civil Servants Act, 1973 (LXXI of 1973), shall not apply to the
persons appointed in or employed by the NAB.
(e) Nothing contained in sub-section (d) shall apply to a person who is a civil servant within the meaning of law relating
to appointments as civil servants of the Federation or a Province and is deputed to or posted in NAB.
(f) The Chairman NAB, may appoint advisers, consultants and experts, on payment of such fee or remuneration as he
may determine, to assist him in performing the functions of the NAB and the discharge of his duties under this
Ordinance.
(g) Notwithstanding anything to contrary contained herein, or in any law for the time being in force, the Chairman
NAB, shall not be required to consult the Federal Public Service Commission for making appointments and on matters
relating to qualifications of persons for such appointments and methods of their recruitment and the qualifications for
appointments and methods of recruitment shall be such as he may by rules prescribe.‖
100 Word “term” substituted with word “terms” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
 41

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 101Court or not, or any other person, under
sections 176 to 182 of Chapter X, or sections 191 to 204, or 211 to
223, or 225A of Chapter XI, of the Pakistan Penal Code 1860, (Act XLV
of 1860) or under any other law relating to false evidence and offences
against public justice, and to summarily try him and award
punishment provided for the offence under the law.

(b) For the purpose of trial under subsection (a), the Court may,
as nearly as may be, follow the procedure specified in Chapter XXII of
the Code.
(c) The proceeding under subsection (a) may be initiated by the
Court on its own accord at any time after the decision of the case or, in
the event that there is an appeal, after the decision thereof, or on an
application made by the prosecution or the accused tried by the Court,
within thirty days.

31. Prohibition to hamper investigation.— (a)

Notwithstanding anything contained in any other law for the time
being in force, if any person concerned with the inquiry investigation
and prosecution of a case consciously and deliberately and with malice
6*compromises, hampers, misleads, jeopardizes or defeats an inquiry
or investigation of a case under process before NAB or any concerned
agency or authority or the Court or any other court he shall be 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 against under this section except
with the sanction of a Committee comprising the Chairman NAB
Deputy Chairman NAB and the Prosecutor General Accountability.

31A. 102[…….]

101 Word “court” substituted with word “Court” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
102 Section 31A omitted vide National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. It read as
―Absconding to avoid service of warrants. (a) Whoever absconds in order to avoid being served with any process
issued by any Court or any other authority or officer under this Ordinance or in any manner prevents, avoids or evades
the service on himself of such process or conceals himself to screen himself from the proceedings or punishment under
this Ordinance shall be guilty of an offence under this Ordinance punishable with imprisonment which may extend to
three years notwithstanding the provisions of section 87 and 88 of Code, or any other law for the time being in force.
(b) Notwithstanding the provisions of section 18 it shall not be necessary to file a reference under this section in cases
where a reference is pending before the Court.‖
 42

31B. 103[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 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.]

31C. Court to take cognizance of offence with prior approval

of the State Bank. No Court establish 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 markup without prior
approval of the State Bank of Pakistan.

31D.Inquiry, investigation or proceedings in respect of

imprudent bank loans, etc. Notwithstanding anything contained in

103 Section 31B substituted National Accountability (Second Amendment) Act, 2022 dated 16.08.2022. Previously, it

read as ―Withdrawal from prosecution. The Prosecutor General Accountability may, with the consent of the Court,
withdraw from the prosecution of any accused Person generally or in respect of any one or more of the offences for
which he is tried and upon such withdrawal:
(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‖
 43

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
104conducted without reference from the Governor, State Bank of

Pakistan.
31DD. 105[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 106or credit committee of a Bank or
financial institution, shall be initiated without the prior approval of the
Governor, State Bank of Pakistan.]
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 and revision.— (a) Any person convicted or the

Prosecutor General Accountability, if so directed by the Chairman
NAB, aggrieved by the final judgment and order of the Court under
this Ordinance may, within 107[thirty] days of the final Judgment and
order of the Court prefer and appeal to the High Court 108under whose
jurisdiction the Court is situated:
Provided that no appeal shall lie against any interlocutory order of
the Court.
(b) All Appeals against the final Judgment filed before the High
Court will be heard by a Bench of not less than two judges constituted
by the Chief Justice of the High Court. 109[The provisions contained

104 Word “conduct” substituted with word “conducted” vide National Accountability (Amendment) Act 2023 dated 29.05.2023.
105 Section 31DD added/inserted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
106 Word “Board” substituted with word “or credit committee” vide National Accountability (Amendment) Act 2023 dated

29.05.2023.
107 Word ―ten‖ substituted with word ―thirty‖ vide National Accountability (Amendment) Act, 2022 dated

22.06.2022.
108 Word “of the Province where” substituted with word “under whose jurisdiction” vide National Accountability

(Amendment) Act 2023 dated 29.05.2023.

109 Words ―and shall be disposed of within thirty days of the filing of the appeal‖ substituted vide National

Accountability (Amendment) Act, 2022 dated 22.06.2022.

 44

in section 426 of the Code shall apply mutatis mutandis in case of an

appeal filed against order of conviction.]
(c) No revision shall lie against any interlocutory order of the
Court:
33. Transfer of pending proceedings. Any and all proceedings
pending before a court under the Ehtesab Act, 1997, (IX of 1997) shall
stand transferred to a Court as soon as it is constituted under this
Ordinance within the same Province 110or area of jurisdiction, and it shall
not be necessary to recall any witness or again to record any evidence
that may have been recorded.
33A. Payment of bonuses etc. There may be paid bonuses or ex-
gratia payments to the officers and staff of the NAB, other Government
servants, public servants and rewards to members of public for rendering
commendable services in detection, investigation and prosecution of any
offence under this Ordinance as may be prescribed by rules.
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 organizations from the private or public sectors to—
(a) educate and advise public authorities, holders of public office

110 Word “Province” substituted with word “or area of jurisdiction” vide National Accountability (Amendment) Act 2023 dated
29.05.2023.
 45

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;
(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 organization 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 111[ National Assembly and
the Senate] a report of its affairs for the 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.

111 Word ―President‖ substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
 46

112[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.

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.]

34. 113[Power to make rules.— The Federal Government may, by

notification in the official Gazette, make rules to carry out the purposes of
this Ordinance.]
34A. Delegation of powers. The Chairman NAB may, by an order
in writing delegate any of his powers to and authorize performance of any
of his functions by, an officer of the NAB as he may deem fit and proper,
subject to such conditions, if any, as may be specified in the order, for
carrying out the purposes of this Ordinance.
35. Repeal.- (a) The Ehtesab Act 1997 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 or any of the aforesaid Ordinances amending the same, shall
continue under this Ordinance as transferred under section 33 to a
Court.
(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 Court shall be proceeded with
and all subsequent proceedings shall be completed

112New Sections 33F & 33G inserted/added vide National Accountability (Amendment) Act, 2022 dated 22.06.2022.
113 Section
34 substituted vide National Accountability (Amendment) Act, 2022 dated 22.06.2022. Old Section read as
―Power to make rules. The Chairman NAB may, with the approval of the President, by notification in the official
Gazette, make rules for carrying out the purposes of this Ordinance.‖
 47

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 thereto114[:

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.]
37. Removal of difficulties. If any difficulty arises in
giving effect to any provision of this Ordinance, the Chairman NAB
with the approval of the 115[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.

114 Full stop at the end substituted with a colon and a Proviso added/inserted vide National Accountability

(Amendment) Act, 2022 dated 22.06.2022.

115 Word ―President‖ substituted with words ―Federal Government‖ vide National Accountability (Amendment) Act, 2022

dated 22.06.2022.