The National Accountability Ordinance, 1999

*(ORDINANCE NO. XVIII OF 1999)

[24th September, 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;

[1][5. Definitions. In this Ordinance, unless there is anything repugnant in the subject or context,--

(a)     “accused” shall mean a person in respect of whom there are reasonable grounds to believe that he is or has been involved in the commission of any offence triable under this Ordinance or is subject of an investigation or inquiry by the National Accountability Bureau or any other agency authorised by the National Accountability Bureau in this regard under this Ordinance;

(b)     “appropriate Government” means in relation to any person serving in connection with the affairs of the Federation, including any person employed by a corporation, body, financial institution, bank, authority undertaking or any other organization set up, controlled or administered by or under the authority, of the Federal Government, the Federal Government and in other cases the Provincial Government or the local government concerned;

(c)     “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 [2][individual], partnership firm or private limited company within the meaning of the Companies Act, 2017 (XIX of 2017), of which the accused is or has been a member, partner or director or which has been promoted, floated, established or run by the accused, whether singly or jointly, with other persons;

(iii)     a trustee of any trust declared by the accused, or of which the accused is also a trustee or a beneficiary; and

(iv)     a Benamidar;

(e)     Benamidar means a person who ostensibly holds any property of an accused on his behalf for the benefit and enjoyment of the accused.

                   Explanation. A property shall only be held as a Benami property when the accused has paid “the consideration of the property, and holds title documents and possession of the property with the intention and object of executing a Benami transaction.

(f)      “Chairman National Accountability Bureau” means a person who is appointed as such by the Federal Government as mentioned in Section 6(b) hereafter;

(g)     “Code” means the Code of Criminal Procedure, 1898 (Act V of 1898);

(h)     “Conciliation Committee” means the Conciliation Committee constituted under Section 25-A;

(i)      “Court” means Accountability Court established under Section 5A of this Ordinance;

(g)     “Judge” means a Judge appointed or deemed to have been appointed under section 5-A of this Ordinance;

(k)     “Deputy Chairman National Accountability Bureau” means the person appointed as Deputy Chairman of the National Accountability Bureau by the Federal Government;

(l)      “National Accountability Bureau” means the Bureau set up and notified under this Ordinance, hereinafter referred to as NAB;

(m)    “Freezing” includes attachment, sealing, prohibiting, holding, controlling or managing any property either through a Receiver or otherwise as may be directed by the Court or Chairman NAB and in case it is deemed necessary the disposal thereof, by sale through auction or negotiation subject to confirmation by the Court or by Chairman NAB as the case may be after public notice;

(n)     “Holder of public office” means a person who--

(i)       has been the President of Pakistan or the Governor of a Province;

(ii)      is, or has been the Prime Minister, Chairman Senate, [3][, Deputy Chairman Senate] Speaker [4][xxx] National Assembly, Deputy Speaker National Assembly, Federal Minister, Minister of State, Attorney General and other Law Officer appointed under the Central Law Officers Ordinance, 1970 (VII of 1970) Advisor to the Prime Minister, Special Assistant to the Prime Minister, Federal Parliamentary Secretary, Member of Parliament, Auditor General, Political Secretary, Consultant to the Prime Minister and holds or has held a post or office with the rank or status of a Federal Minister or Minister of State;

(iii)     is, or has been, the Chief Minister, Speaker Provincial Assembly, Deputy Speaker Provincial Assembly, Provincial Minister, Advisor to the Chief Minister, Special Assistant to the Chief Minister, Provincial Parliamentary Secretary, Member of the Provincial Assembly, Advocate General including Additional Advocate General and Assistant Advocate General, Political Secretary, Consultant to the Chief Minister and who holds or has held a post or office with the rank or status of a Provincial Minister;

(iv)     is holding, or has held, an office or post in the service of Pakistan, or any service in connection with the affairs of the Federation, or of a Province, or of a local council constituted under any Federal or Provincial law relating to the constitution of local councils cooperative societies or in the management of corporations, banks, financial institutions firms, concerns, undertakings or any other institution or organization established, controlled or administered by or under the Federal Government or a Provincial Government, other than a person who is a member of any of the armed forces of Pakistan except a person who is, or has been a member of the said forces and is holding, or has held, a post or office in any public corporation, bank, financial institution, undertaking or other organization established, controlled or administered by or under the Federal Government or a Provincial Government or, notwithstanding anything contained in the Pakistan Army Act, 1952 (XXXIX of 1952) or any other law for the time being in force, a person who is a civilian employee of the Armed Forces of Pakistan;

(v)     has been, the Chairman or Vice-Chairman of a zila council, a municipal committee, a municipal corporation or a metropolitan corporation constituted under any Federal or Provincial law relating to local councils;

(vi)     is or has been a District Nazim or Naib Nazim, Tehsil Nazim or Naib Nazim or Union Nazim or Naib Nazim.

          Explanation. For the purpose of this sub-clause the expressions “Chairman” and “Vice-Chairman” shall include “Mayor” and “Deputy Mayor” as the case may be, and the respective councilors therein; and

(vii)    has served in and retired or resigned from or has been discharged or dismissed from the Armed Forces of Pakistan;

(o)     “Offence” means the offences of corruption and corrupt practices and other offences as defined in this Ordinance [5][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 [6][direct] 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 [7][concerned or having direct control thereof];

(q)     “Private Person” shall mean any person, other than a holder of public office;

(r)      “Property” includes any or all movable and immovable properties situated within or outside Pakistan;

(s)     “Public-at-large” means at least one hundred persons;

(t)      “Government Property” means property belonging to the Government and includes gifts, donations, financial assistance, grants, aid received or collected in whatever name or for whatever purpose by a holder of public office during 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, 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, [8][cooperative] society, Government department statutory body or an authority established or controlled by a Government, as the case may be, and a thirty days notice has been given to such person or holder of public office:

                   Provided that it is not willful default under this Ordinance if such person or holder of public office was unable to pay, return or repay the amount as aforesaid on account of any willful breach of agreement or obligation or failure to perform statutory duty on the part of any bank, financial institution, cooperative society or a Government department statutory body or an authority established or controlled by Government:

                   Provided further that in the case of default concerning a bank or a financial institution a seven days notice has also been given to such person or holder of public office by the Governor, State Bank of Pakistan:

                   Provided also that the aforesaid thirty days or seven days notice shall not apply to cases pending trial at     the time of promulgation of the National Accountability Bureau (Amendment) Ordinance, 2001 (XXXV of 2001).]



*.       The NAB Ordinance, 1999 and all rules, notifications and orders made or issued thereunder have been adapted and applied in the Northern Areas, see SRO-467(I)/2000, dt. 28-6-2000.

[1].       Substituted by National Accountability (Amendment) Act, XI of 2022, dated 22.6.2022.

[2].       Substituted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.

[3].       Inserted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.

[4].       Omitted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.

[5].       Inserted by the National Accountability (Second Amdt.) Act, (XVI of 2022), dated 16.8.2022.

[6].       Substituted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.

[7].       Substituted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.

[8].       Substituted by National Accountability (Amendment) Act, (XXIV of 2023), dated 30.5.2023.