[Published in the Gazette ofPakistan' Dxtraordinary' Part-I'

dated the 28e December, 20191

oRDTNANCE NO. xxvll OF 201 9

AN

ORDTNANCE

to anend the Notional Accounlability Odinance, lggg

WIIEREAS it is expedient further to amend the National Accountability
Ordinance, 1 999 ( Xvllllof I 999), for the purposes hereinafter appe3ring:

AND WHEREAS the Senate and the National Assembly are not in session
and the President is satisfied lhat circumstances exist which render it necessary to
take immediate action;

Now rllEREFoRE, in exercise of powers conferred by clause (l) of

Anicle 89ofthe Constitution ofthe lslamic Republic ofPakistan, the President is
pleased to rnake and promutgate the following Ordinance:-

l. Short title atrd comme[cemert.-This Ordinance may he called

the National Accountability (Second Amendment) Ordinance, 2019

(2) 11 shall come into iorce at once-

2- Amendm€rt of sectron 4, Ordimtrce X\{II 1999.-ln th€

National Accountability Ordinance, 1999 (XV[l of 1999), hereinarier refened to
as "the Ordinance", for seclion 4, the following shall b€ substituted, namely:

"4. Applicition.-{l ) 'Ihis Ordinance extends lo the whole of Pakistan

and shall apply to all persons, including those persons who are or
have b€en ilr the service of Pakistan. except in respect of persons
and transactions sPcified in sub-section (2).

(2) The provisions of this Ordinance shall not apply to the following
persons and aansactions, namely:-

(a) matters pcrtainir,g to Federal or Provincial laxation, levies or

imposts- Upon the commencement of
the National
Accountability (Amendme ) Ordinance, 2019, all pending:

(i) inquiries and investigations shall slrnd lransfe.red to the

resp€ctive authorities or depa.tments which administer
the relevant laws of t&\ation, levie! or imposts in
question; and
 2-
(ii) trials shall stand transfened liom the relevant
Accountabilily Courts to the cdminal courts which dcal
with oft'ences under the respective laws peftaining to
taxarion, levies or imposts in queslion;

(b) any person or entity, or tansaction in r,jlariofi ther€to, wl o or

whiph arE not directly or indirectly coonected with a holdlr of
public office, except otTences falling undor clauses (ix), (x)
and (xi) ofsub-section (a) of section 9;

(c) with regard to procedu.al lapses in any govemment pmjert or

schcne, no action under this Odinance shall bo tak€n agrinst
any holder ofpublic officc, udl.ss it is showl that the h)lder
ofpu[,lic officc has materially benefitted by Eaining any aiser
or monetary benefit which is disproportionatc to his krLo\-vn
sourcEs of income, or where.such material bencfit canoot be
rea^sonably accounbd for, and there is evidence to .orrob lrate
the acquiring ofsuch material benefit; and

(d) wiih .egard to any matter pcrtaining to the rcndition ol any

advice, opinion or report, no action under this Ordinane shall
be laken against any holder ofpublic office, unless it is shown
that thc holder of public ofTice has materially benefitted by
gaining any a-sset or mon€tary benefit which is
dispropottionate to his k[own sourccs of income, or vhere
such material benefit cannot bl reasonably accounted for and
there is evidence to corroborate such material benefit.

(3) Notwithslanding anything contained in this Ordinan@ or any ,)tlter

Iaw for the time being in force, the valuation of immorable
prcperties, for the purposes of asscssing as to whether a ho,d:r of
public office has assels disproponionate lo his known \ourci.\ of
income, shall be reckoned either according to the applicable rBte
prescribed by the District Collector or the Fedemi Boarl of
Revenue, whichever is higher. No evidence contrary to the latter
shall be admissible."

3. Amendment of section 9, Ordinance XVIII 1999.-ln the

Ordinance. in secrion g. in suh.section (a):-

G) in clause (vi). after rhe 'semi colon ...ar rhe end, thc following .rhall
be ,nsenci. namely:-
 3-
"E4lirnation:-For the purposes ofthis clause nothing shall be
construed as misuse of authority by a holder ofpublic office unless
there is co.roborative evidencc of accumulation of any mon€tary
benefit or asset which is disproportionate to his known sources of
income or which cannot be rc&sonably accounted for;',

(b) aftcr clause (xii), the followinS new clauso (xiii) shau bo inserted,
namely:

txr I, an act don€ in good faifi and in discharge of duties and

peiformance of official function shall not, unless there is
corrobomtive evidence of accumulation of any monetary
beiefil or asset which is disproportionate to dle kno\rn
sources of income or which cannot b€ rcasonablv account€d
for, constitute an offetux under this clause."

BRIEF STAIrEMENT OF OBIITCTS AND REASONS

'the National Accountability Bureau (NAB) was established under the National

Accountability Ordinance, 1999 with an aim to surb corruption in Pakislan. Currently

NAB is dealing with a large number of inquiries and investigation in addition to handling
mega corruptlon cases. Moreover, undcr the existing regime a number of lnquiries have
b€en initiated against the holders of Public Olflce and Covernment Servants on account
of procedurallapses where no actual coftuptron is involved This has enhanced NAB's
burden and has also afFected workinB of rhe Fcderal Government. Further, NAts, while
assuming parallel iurisdiction, is also inquiring into matters pertainin8 to taxahon,
imposition of levies etc.rand therefore interfering within thc domain of taxalion
regulatory bodies. It is therefore fell necessary to define through the sub,ect
amendments the operational domain of NAB, hence, this Bill

Minister-ln-Charge
 V l,A ,J r.n ,/ t t^ ),/ ,Jn -. ,,)f / 'gr/Y,at)

,.,itq./.tL/Lf-il
rf-'rI g 2-$ i+ f &. nc q' g+ i'i'*r)e $ t i
, re$, t)i i,i -L;, t
tJ i iL f- i'yt $r t L il t tl;r ut'la t'*"':/-i. l'*
1Lv6('2/$G$q\'/'t^)
' i't c':'f4'r
o tv 1;1?,!v cl*t /e?,P )'t4- n t{Jkt L tfr 11

:ddvLJr',(6,ltct!'tY
Jp{'r?t,'11P&1D i,! s,!,il,*''L ddt.'4 6't'<kt4
t"lo :'il- L t9't"t x z / ;
-t a{'J'q
"' =''
Sr
L,r.n, i \,i (1,' ( )) YQt 6 i,J< ni a -tt6)A lts td6tF
-(x7r--
-*,y''tu/,Oo G)

.rlq9 tA 3i -r
t)l /d ; ;,,J r;, 6, +{y i' i ;,i "., * r)' t 6./' I ; @' tt (qsq- /' r t\) $
"
q q

-,C--(w!,.t

kfi4,,rrir10,t(,r1 4t-4ctdy,-fi-i,i"' (t)':iiltt-r'"

J-n 4t!'/ ;,;,1,, ;f rir s)t 2rvt,' & !,yt4 ct odyo";
tr
tL etr J?
-tliil'2'tA't<t)';'
-,l,Lrln"fi,,y'io,trJ€\);='z>l6Lii'iet Q)

- ->r 15 i,6,-Pq o,t/ y4' it4iyrl ju": -urr (-/r)

-it lt: ;113,4;6 :AiL,r's' 6' i'i (tf ))
 4')

.lt,! u n, ?,ii6/ov -F tl,a 6;'*wi't o\' fl Q)it)

,r :,4 z-.f w t(d. r i;w L -,t /'r4',j*' ot' a :

4otl/9'4)$,r4'l--
gltt -*t )w'ev&:'"v Qu)
{,f{,t I r, 6, z i,)t, z -' y' t iL t- i iv'F
t
r

_L,Lv
z-,.,$J.,(/'-t;.1^t bt\ryi*,i{' f'!'Jt-'.'!o () ;';V*t "
ti < -lD), J-:6 $, t L (t t,!t 2rv',' gv ;'G'- Jt" L
Li itG,( ), r( A)'G)'>G)
: On

r, 6, q {' d 4,! tt * iv av a {'' t+ tl4 & {

,
i" o)
vL
,01,-, J62 -Q,r. qln : &,,viL t' :'i,irt'i'vL J
,) si),1u,,,,: f L,rrf '' /-v :e' dlJ L, q6, q,./' tft
s , u

( ()VL, ?at),4v ?a -- dt i- PL ct'i {,ils'{tw

t

c-itt(h,{)*ozr.:,,Qf t,,r,n6q:tri-,..4,}J?6it'
uttn6"ric'!JlL
,f' r/, n fa,5 4 v',!o, l,y't-t "'-'' ;' r{t'-"' t!Lv'f d ) <

,'!n
" 'J
I
$,,r tf G L i.'i s D o L J v L z- at 6'(7
uP v /- v :v r
d/J u L - 4 t!, Q tf' r/!,0 y,,-, i{, r -F't
q.-d,, ;- FL rt,i,!rt'b. +{tW, ; s lltt' ; 1 tL'/ ri

o,t7i-,,',.n(qtyu--..-',,,t)PL-is(1146'e1v
- v, tt,,fi Y { J
PL - / ( r,,L t x' c r ti

ddJva o )slli{,-y'' n ;il o\'i'i {t (r

,y6r, -;,,r. x : \

-),.L;nov:uLJr"L,-4g,(y'y|2-1l;trl-,i-sirtitlPi
j$t Js,,t 7L rt, :i t,t os,y /tf=> c o( 8'q {''4tb'? + dt )
 {'}

tuJa )t J En
ja..-.l.tirt o,Vd t) /-,,.1. d h, fu-q y(t 4 -a.u ( i, ; g)
.J

!;,;,t;",tru,.:,i ,rnq tA 3t1 -r

-:stG.lt)):
-, $, t u, rr'./,) e/J- ; ;,si, )' i, tt L' i,' n- { a I t <,-at>

)*tL,gr--ev $)vL,46,r7fd L Lit'6,irt, -;(i'"

lt, :L o,i- )-L tltlt L./t/L ot. :t r: i gyt$t *-9 t/;, P.-q I ur t

-n { : Yc,--.. r,.,fl P (i
g t g'o {,.;1V 1r.-
:*-qL',lJo/(D,iiLL;-.,,
^'tL(s
)
j (-)
S*, $- u' { fLy,r6,q,t,9',,!,fz-.,$tt r ( trt/e- &- 4 (tr )"
6j t,Jx {,e,}ttb,1* -- dt., iL o'i- P{ rlit ;- -/t/rL -v :vtt,;ri $r2t

- L,1 /'.F,! 1-2.

iL t t,, n 6 V
"
le --.. 1., l,) ?
 cr"jV+)b
&-f { ,.t,f ..t Ltc*,"P-:i -*r11i 1tj{(a )t,*-tbrtJ)i
iv iv L;! ct L1)t ;: a 4 i: t stt -t7 ufdfi 1!gr ;: a r,t,J4p
6.,t7 --r,{( L! a47aa7 -7\.,xi Io4<-,>t$.rttg!it,/t,,,>
f it ;" . {oV *{1, / :r;i ( g 1ir f * j$
r, L rt )LL 6,q t s) : tt o{
z +.? 1$.t F jU',,t 7{"24/ 4 t/,* 1-Jt -U!,-F,,f
-at fiVty'
.-L-/.lbo/ :,>tt./,.rt)/ L $ L * tY -u 4tbt oit.t1J;r ?(t) s, * !
1/.,61t : L g ur tr L L./4"> o / tt r ;,1 rt, 71, / o@ & I e Lb,,t'l
1,; L ( ;. / ; st J,l
r t I *'{,! rt / .> D / gt7 r
ir n ;l - 1 rr,.!. *t t
- lV t! ci L(, it,,t* r,'i .r -,:

($tP