INDIVIDUAL RESEARCH PAPER

COMPARATIVE ANALYSIS OF NAB AND FIA

LAWS/ACTS WITH REGARD TO CORRUPTION:
GAPS IN LEGISLATION/IMPLEMENTATION AND
WAY FORWARD
By

Masood Naseem

(FIA)

33rd Senior Management Course

National Institute of Management, Peshawar
A paper submitted to the Faculty of the National Institute of Management (NIM), Peshawar, in partial
fulfilment of the requirements of the 33rd Senior Management Course. I declare that this paper is the end
product of my own efforts, research, and writing and has not, in whole or in part, been submitted
elsewhere for assessment and its contents are not plagiarized. The paper reflects my own views and is not
necessarily endorsed by the Faculty or the Institute.

Signature: ____________________
Date: July 24, 2023
Paper Supervised by:
Mr. Ziaullah shams
Directing Staff, NIM Peshawar
 Abstract
This paper examines the concept of public sector accountability in the context of public
administration. It explores the complications associated with accountability, discussing its
historical significance and the increasing awareness of its importance due to financial losses and
non-delivery by public servants. The study highlights the dominance of accountability challenges
in developing countries like Pakistan and India while recognizing its significance in developed
countries such as Japan, Hong Kong, and Singapore. Recognizing the direct effect of
accountability on the economy and the well-being of the masses, the paper highlights the need
for inclusive and transparent accountability mechanisms reinforced by proper legislative
frameworks. It discusses examples of accountability initiatives, such as the Lok Pal
accountability law in India and electronic surveillance accountability in other countries, as
effective approaches to combat corruption in the public sector. Comparing the accountability
systems of Pakistan, India, and Singapore, the study pinpoints flaws in Pakistan's legislative,
prosecutorial, implementation, and judicial processes. The National Accountability Ordinance
1999, the Prevention of Corruption Act 1947, and the institutional mechanism of NAB and FIA
will also be compared. The article compares and contrasts the core provisions of the two Acts,
examining issues with execution as well as the sorts of accountability and corruption offenses
that are included. Concerns are raised about provisions like plea bargains and voluntary returns
in the National Accountability Bureau (NAB) Ordinance, which seems to favor e accused. In
light of these issues, the paper suggests inclusive reforms in legislative, administrative, and
judicial systems to strengthen accountability mechanisms. Lastly, the article highlights the need
for a detailed examination of laws, the identification of hindering factors, and the construction of
practical solutions to enhance accountability practices in the public sector. The study concludes
by calling for further reforms to strengthen the legal framework for the prevention and
prosecution of corruption offenses in both institutions.

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 Table of Contents
INTRODUCTION...........................................................................................................................................5
REVIEW OF LITERATURE..............................................................................................................................7
RESEARCH METHODOLOGY.........................................................................................................................8
SECTION-I....................................................................................................................................................9
BRIEF OVERVIEW OF ACCOUNTABILITY MECHANISM.................................................................................9
1.1 Background....................................................................................................................................9
1.2 Kinds of accountability.................................................................................................................10
1.4 Critical Appraisal..........................................................................................................................11
1.5 Laws Related to Public Sector Accountability:.............................................................................16
1.6 Criticism of NAB Ordinance 1999:..........................................................................................17
1.7 Performance and achievements of the anti-corruption wing fia 2021........................................20
1.9 Statistics of prosecution from 2011 to 2020................................................................................24
SECTION-II.................................................................................................................................................25
COMPARATIVE ANALYSIS OF ACCOUNTABILITY LAWS WITH INDIA AND SINGAPORE...............................25
2.1 A Summary of the Indian Accountability Structure..........................................................................25
2.2 Overview of Accountability Mechanism in Singapore:....................................................................28
SECTION-III................................................................................................................................................35
ANALYSIS...................................................................................................................................................35
3.1 Situation Analysis.........................................................................................................................35
3.2 Gap Analysis.................................................................................................................................35
3.4 Issues...........................................................................................................................................36
3.5 Key Challenges:............................................................................................................................39
CONCLUSION.............................................................................................................................................41
RECOMMENDATIONS................................................................................................................................42
REFERENCES..............................................................................................................................................44

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List of abbreviations/Definition of terms
ACB Anti-Corruption Bureau

AGP Accountant General of Pakistan

ACE Anti-Corruption Establishment

Cr. PC Criminal Procedure Code

FIA Federal Investigation Agency

NAB National Accountability Bureau

NACS National Anti-Corruption Strategy

NA National Assembly

PA Provincial Assembly

PCA Prevention of Corruption Act

PAC Public Accounts Committee

PPC Pakistan Penal Code

Ord Ordinance

CBI Central Bureau of Investigation

CVC Central Vigilance Commission

SOE State Owned Enterprises

ECNEC Executive Committee of Economic Council

CCI Council of Common Interest

NEC National Economic Council

NFC National Finance Committee

C&AG Controller and Accountant General

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 INTRODUCTION
Corruption is cancer that eats away at society's artistic, political, and financial fabric and impairs
the work of key organs (Sadiq, 2020). The founding father of this nation while addressing the
first constituent assembly on August 11, 1947said that “The second thing that occurs to me is this.
One of the biggest curses from which India is suffering — I do not say that other countries are free from
it, but, I think, our condition is much worse — is bribery and corruption. (Hear, hear.) That really is
poison. We must put that down with an iron hand and I hope that you will take adequate measures as
soon as it is possible for this Assembly to do so. (Hamid, 2015)The public and an efficient government
are very interested in and concerned about public accountability and anti-corruption. In Pakistan,
public officials’ accountability is frequently defined as just anti-corruption, making it
synonymous with criminal conduct. However, the public layered checks and balances that
makeup accountability for building an effective and trustworthy administration are extremely
complicated. (Jan, 2020)

Accountability is the disposition or sense of responsibility towards someone or something for the
decisions or acts taken, and the willingness to offer the necessary justification or explanation.
Kearns defines, “responsibility as a response or solution to acts taken by those with the highest
power inside the organization”. Accountability is crucial to ensuring that the tasks are
completed, accomplish the goals established, and that there is no waste that could have an impact
on public resources. By carrying out the work in an accountable manner, it will be possible to
guarantee that the funding is granted to government agencies for the construction of projects,
activities, or programs that will adhere to the plan and yield the highest possible return on every
dollar invested. If the public administration does not uphold this accountability standard, it will
have negative impacts on that division. (Shah, 2021)

Pakistan has struggled since its founding to control corruption, first in the public sector and then
in the commercial sector. The main focus of Pakistan's efforts has been the enactment of anti-
corruption laws and their enforcement through AntiCorruption Investigation Agencies (ACIAs),
namely the National Accountability Bureau (NAB), Federal Investigation Agency (FIA), and Pro
vincial Anti-Corruption Establishment (Sadiq, 2020). These institutions believe in accountability
across the board however it could not be seen yet. The Pakistani system of accountability is
punctured with weaknesses on all fronts-legislative, administrative, and judicial. These laws and

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 organizations made the system of accountability complicated and complex. On the other side,
political interference, hidden agendas, and a lack of commitment to implementation have
damaged accountability. So, laws and norms need to be reframed, and the mechanisms for their
application need to be free of nefarious political agendas.

a) Statement of the problem

The key principles of good governance are transparency and accountability. Despite of anti-graft
bodies at federal and provincial levels, the position of Pakistan has not improved. According to
the 2022 Corruption Perceptions Index reported by Transparency International, Pakistan has
been ranked 140th corrupt nation out of 180 countries. Despite special accountability laws at
federal and provincial levels, its position could not be improved. In spite of the legal and
institutional framework, Pakistan could not succeed in curbing corruption within the public and
private sectors. The genesis of this evil came from weak institutional mechanisms, political
instability, flawed legislation, untrained investigation agencies, and a less independent judiciary.
These statutory gaps create obstacles in the implementation of legal instruments in their true
perspective. The low conviction rate raised the level of corruption in the masses which needs
immediate redress. Some key change in the anti-corruption strategy is the need for time. This
paper aims to find out the legislative gaps in our accountability laws in order to improve the
efficacy of these instruments and also suggest a way forward with tangible recommendations.

b) Scope of the study:

The scope of this paper is to critically analyze the statutory gaps which hinder the true
implementation of accountability laws of the premier agencies of Pakistan

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 REVIEW OF LITERATURE
Comparative laws and investigation practices in Pakistan have not been extensively discussed in
the literature on reducing the threat of corruption and accountability. However, journal and
newspaper articles that were published helped in the study process. The primary and secondary
sources used for the research were laws books, decisions of higher and apex courts, government
manuals, annual administration reports, newspapers, and websites. Although there isn't a single,
accepted definition of corruption, "abuse of entrusted power for personal gain" is among the
most frequently used ones and the same is with “Accountability” To put such laws into action
and enforce them, every nation needs law enforcement agencies. Around the world, there are
numerous organizations that fight corruption and lawlessness. The responsibilities, subjects, and
powers assigned to these institutions determine how they operate. Corruption is a widespread
issue that impacts society and the economy globally undermines well-liked institutions, and
distorts public perception.

India and Pakistan are two of the numerous nations that have recently seen substantial corruption
trials. It is disappointing to see the International Corruption Perceptions Index. Our overall score
lowers by one point in 2022 and is the lowest in a decade, despite the fact that Pakistan routinely
ranks 140th out of 180 nations in the CPI. According to Transparency International, India's
ranking in the Corruption Perceptions Index (CPI) 2021 increased from 86 to 85 out of 180
nations in 2020. In Transparency International's Corruption Perceptions Index (CPI), Singapore
receives the lowest rating. The Singapore’s score decreased to 83 this time, the lowest since the
significant revision in 2012, yet it moved up seven spots in the global rankings, from 7 to 5.
There are numerous departments in every nation which helps the country for raising its image.
(International, 2022)

Sadiq through this paper assesses the policy environment, ACIA performance, and efficacy in
reducing corruption in Pakistan. It looks at the ACIAs' institutional, legal, and procedural
frameworks and compares organizational structures, jurisdictional mandates, operational
autonomy, procedural efficacy, resource sufficiency, and performance to identify factors
affecting each organization's performance, particularly that of NAB, which recovered Rs. 466
billion from 2000 to 2019—including Rs. 142 billion in 2019—to identify these factors.
However it could not explains the legislative gaps and hindrances which are effecting the

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existing system of accountability. The focus of study was investigation procedures and strength
of the ACEs. (Sadiq, 2020)

The discussion demonstrates that Pakistan is experiencing poor performance on all global
indices, which measure corruption vertical and horizontal accountability in Pakistan. Moreover,
the common perception among judiciary and civil society is that the NAB is used for political
manipulation against the opposition leaders. The following points are important to improve the
transparent performance of the NAB. Although the writer explains the vertical and horizontal
accountability but he could not explain statutory gaps and its linkages with prosecution of cases.
(Mustafa, 2022)

Since the Second World War, there has been widespread corruption among revenue, police,
excise, and public works authorities, particularly among the lower classes. The more educated
individuals are less likely to make these errors. The rise in corruption by the government
apparatus during the 1947 period of independence was notable and genuine. All political
governments have failed in the previous ten years as a result of corruption. A new class of
businesspeople who have transitioned into politics in Pakistan as a result of the country's
plutocratic politics are continuously attempting to protect their commercial interests from
populist profiteering. (Qadir, 2003)

The existing literature although highlights the issue of accountability but did not point out
legislative gaps in the existing laws of accountability which are being dealt by both
organizations. However these papers not only shaped my analysis part of this paper but also
paved the way to its immediate remedial solution.

RESEARCH METHODOLOGY
This research is based on mixed methods approach using qualitative and quantitative data.
Qualitative primary data was obtained through unstructured focused interviews telephonically
with in service and retired special judges Anti-Corruption, officials from accountability agencies
and prosecutors. Secondary data is collected from various Journal articles, the internet, and other
sources for analysis and comparison. Various accountability laws of Pakistan, India and
Singapore have been studies. A number of Higher Court decision relevant to the research have
been consulted. Quantitative data was obtained from Anti-Corruption Wing of Federal

4
Investigation Agency Hqrs and Annual administration reports of both accountability
organizations. Situation analysis and GAP Analysis have also been conducted to understand the
situation and to give a desired picture of accountability in Pakistan.

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 SECTION-I
BRIEF OVERVIEW OF ACCOUNTABILITY MECHANISM
1.1 Background
The Latin word “Accomptrare” means ‘to account used for accountability. It further points out
the word ‘computere’ which is ‘to calculate’. Although there are many definitions of
accountability however Richard Grant Mulgan is much more relevant “The core of
accountability is the obligation to answer to a superior for one’s actions and to accept
appropriate remedies including sanctions “(Ahmad, E.2020). Koppell another writer described
accountability in other dimensions that are, transparency, liability, controllability, responsibility,
and responsiveness. In the same manner the term ‘responsiveness’ is also viewed as evaluative
and not analytical dimension. (Ahmad, 2020)

Accountability is crucial in the case of Pakistan given the nation's history of corruption,
nepotism, and poor administration of the government. Here are some justifications for why
Pakistani government agencies must be held accountable. Fighting corruption, Accountability
aids in the detection and punishment of corrupt behavior as well as the prevention of the misuse
of public monies. It makes sure that public servants are accountable for their acts and are not
shielded from legal repercussions. Promote Transparency, Accountability guarantees that
government agencies be open and honest about their actions and judgments. Increased public
participation in governance and public faith in the government are both benefits of this
transparency. (Khan, 2023)

There are two primary accountability laws in Pakistan. The National Accountability Ordinance
1999 and the Prevention of Corruption Act 1947. The National Accountability Bureau, The
Federal Investigation Agency, and the Anti-Corruption Establishment are all federal and
provincial agencies that work to combat corruption in the public sector. Pakistan has also special
courts that deal with cases referred by the NAB, a special judge central for cases recommended
by the FIA against federal public servants, and special Provincial courts that deal with cases
brought by ACEs in the relevant provinces. The 1958 Criminal Law Amendment Act established
the aforementioned courts. For the oversight of the public sector, Pakistan also has the Public

6
procurement regulatory authority (PPRA), the Public Accounts Committee (PAC), and the
Auditor General of Pakistan. (Ahmad, 2020)

1.2 Kinds of accountability

a) Parliamentary Accountability
The opposition is a key tool of parliamentary accountability in democracies. A crucial
feeling of accountability and genuine check and balance in the system is provided by the
treasury benches’ daily criticism of the opposition on legislation, public policy, and the
structure of assemblies (Mayo, 2011)

b) Legal Accountability
The courts use judicial reviews to enforce legal responsibility and hold servants
accountable for their actions. In all nations with written constitutions, judicial activism as
a weapon for legal responsibility is immensely popular (Mayo, 2011)

c) Administrative Accountability
Written reports, rules, standard operating procedures (SOPs), audit reports, and
departmental standards of conduct make up the mechanism of administrative
accountability. Administrative accountability is crucial in modern society to assure
performance and prevent corruption (Mayo, 2011)

d) Political Accountability:

Thomas Paine a famous political activist defines political accountability as “A body of

men holding themselves accountable to nobody ought not to be trusted by anybody. It
alludes to the supervision of public sector employees carrying out their duties and the
checks and balances on the exercise of political power.” (Nations, n.d.) Political
accountability is the term used to describe limitations placed on public representatives'
conduct by communities with the authority to inflict sanctions on them. Political
accountability comes in two flavors—vertical and horizontal—in a democratic setting.
(Mayo, 2011)

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 e) Vertical accountability can be judged through free and fair elections where the
voter is the prime agent through which accountability is conducted however country like
Pakistan political vertical accountability is very weak.

'Accountability' has emerged as Pakistan's most well-known political motto over the past
20 years. (Mahboob, 2022) Pakistan received the lowest score in the area according to
Transparency International's Corruption Perception Index (CPI) despite major reforms to
the accountability system. According to the CPI rating, Pakistan was rated 140th out of
180 nations in 2022. (International, 2022) Pakistan's economy was far behind those of
South Asia.

Name of the Afghanistan Bangla dash Pakistan Nepal Sri Maldives India Bhutan
country Lanka

CPI 174 147 140 117 102 85 83 68

RANKING

CPI SCORE 24 25 27 34 36 40 40 25

Source: Transparency International

Pakistan

1.4 Critical Appraisal

Institutional Frame work

FIA NAB ACEs

1.4.1 National Accountability Bureau:

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The National Accountability Board (NAB) was established in accordance with the National
Accountability Ordinance, which was promulgated on November 16, 1999, in order to combat
corruption and corrupt practices and hold individuals accused of them accountable. NAB has
been tasked with eradicating corruption through a three-pronged strategy of awareness,
prevention, and enforcement. Prior to October 1999, the Bureau operated under the Ehtesab Act
1997 and was known as the Ehtesab Bureau. The Ehtesab Commission existed from November
1996 to October 1999. Ordinance XIX of 1999, Ordinance IV of 2000, and Ordinance XXIV of
2000 have all periodically revised the NAB Ordinance 1999. By Ordinance XXXV of 2001, the
changes (related to the Supreme Court Order) were made. The NAB Ordinance is applicable to
everyone in Pakistan and covers the entire country. The NAB Ordinance is applicable to all
residents of Pakistan, all Pakistani nationals, and all individuals serving or having served in
Pakistani government service, wherever they may be, including in areas that are a part of the
Federally Administered Tribal Areas (FATA) and Provincially Administered Tribal Areas
(PATA). The NAB is a separate constitutional entity. It has a productive vigilance department
that keeps a close eye on organizations and authorities. (Mayo, 2011)

As it reports to the President of Pakistan, a non-political institution, it is somewhat more

immune to political pressures. The annual Performance Report is delivered by Chairman NAB to
Pakistan's President, who must receive it by March 30 of each year. Under the National
Accountability Ordinance of 1999, NAB is created as a single organization operating at both the
federal and regional levels in accordance with established standard operating procedures.
NAB is a separate constitutional entity. It has a productive vigilance department that keeps a
close eye on organization authorities. As it reports to the President of Pakistan, a nonpolitical
institution, it is somewhat more immune to political pressures. The Annual Performance Report
is delivered by Chairman NAB to Pakistan's President, who must receive it by March 30 of each
year. Under the National Accountability Ordinance of 1999, NAB is created as a single
organization that operates in accordance with defined SOPs at both the federal and regional
levels. The Chairman of the NAB is supported by a Deputy Chairman, the leaders of other
wings, and the directors of numerous regional offices, which are typically led by the Director
Generals of the Directorate.

The primary responsibilities of the NAB are to: Take effective action for the identification,
investigation, prosecution, and prompt resolution of cases involving corruption, abuse of

9
authority, theft of property, kickbacks, commissions, etc. Recovering state funds and other assets
from individuals who have misappropriated or removed them via corruption, corrupt tactics, or
abuse of powers. (Mayo, 2011) However, NAB could not leave any positive impression on the
nation. Hon’ble judge of the Supreme Court of Pakistan Mr. Maqbool Ahmad Baqir while
hearing the mega corruption case noted that it was regularly claimed that NAB was being openly
used for political engineering, that the bureau's discriminating methods were harming its
reputation, and that people's faith in its objectivity and credibility had been undermined by these
claims. (Iqbal, 2020)

The Preamble and Section 4 of the 1999 Ordinance both outline the main operational structure of
the Bureau. The Bureau is legally permitted to investigate any act or suspected act that is
covered by the 1999 Ordinance, and based on the results of that investigation, it may either
directly attempt to recover lost funds through discussions with the offender or pursue legal action
against the criminal. The NAB's Prosecutor General brings charges under the 1999 Ordinance
before the Special National Accountability.

NAB’s operational legal framework is wide and fairly independent. NAB operates all over
Pakistan and the Ordinance of 1999 overrides all other laws to the extent that even the Cr. P.C.
which otherwise controls all criminal prosecutions can be overridden and as has been held in
2002 by the Sindh High Court even the immunity provided under the Limitation Act does not
extend to criminal prosecution under the NAB Ordinance of 1999. Additionally, NAB is
permitted to create its own rules under Section 34 of the 1999 Ordinance [34. 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.] And to delegate any authority deemed
appropriate for delegation under Section 35. No other accountability body in Pakistan has the
comprehensive and impartial structure that the NAB possesses. The primary jurisdiction of the
Bureau is outlined in Section 22 of the Ordinance, where it is stated that the Chairman NAB may
launch an inquiry into a suspected offense against any individual at any time upon having a
matter brought to his attention. NAB has two directly resulting jurisdictions after the
investigation is complete: a) begin direct recovery from the criminal through talks and a plea
bargain, or b) begin legal action against the offender in the Special accountability court. (State
Bank of Pakistan, 2010)

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1.4.2 Federal Investigation Agency:

The Pakistan Police Establishment, which was founded in 1948, was succeeded by the Federal
Investigation Agency, which was itself succeeded by the first anti-corruption organization ever
founded by the British Government in India in 1938. The Federal Investigation Agency was
created in 1974 as a result of an Act that broadened the scope of the Pakistan Special Police
Establishment's responsibilities and connected it to the Ministry of Interior. Under the Federal
Investigation Agency Act of 1974, the Federal Investigation Agency was founded. The main
reason for the FIA's establishment was to create a centralized agency for conducting
investigations into cases that directly involved the Federal Government and other public sector
organizations. Investigations by the FIA focus largely on economic fraud, public corruption, and
immigration violations. The FIA’s primary jurisdiction has been extended to cover almost all
kinds of offences and consequent investigation as well as corresponding authority to act as a
police force. While the Objective limited the jurisdiction to be one of investigation and limited
to matters of the Federal Government and public sector organizations it has now been extended
beyond investigation including prosecution and involving any citizen of Pakistan in respect of
almost any act whether committed in connection with the Federal Government
The FIA's principal area of responsibility is conducting investigations into the offenses listed in
the Schedule to the Act of 1974. The core jurisdiction of the FIA now includes practically all of
the major crimes listed in the Pakistan Penal Code, including theft and murder offenses, thanks
to the Schedule to the Act of 1974 and subsequent revisions to it. The FIA's authority has been
expanded to include a number of offenses that fall under special laws, including special laws
The objective of this act has been well-defined by the parliament in its Preamble, which is

“Whereas it is expedient to provide for the Constitution of a Federal Investigation Agency for
the investigation of certain offenses committed in connection with matters concerning the
Federal Government and for matters connected therewith.” (Agency, n.d.)

Honorable Sind High Court while deciding a case, titled CP No.D-2376/2010, “Universal
Cables Industries Limited Vs Federation of Pakistan & 2 Others” placed the reliance on the
reported judgments of the honorable Apex Court in the case of Director General, FIA and
others v. Kamran Iqbal and others[2016 SCMR 447], Murree Brewery Company v. Limited

11
Pakistan through the Secretary of Government of Pakistan and others [PLD 1972 SC
279].

Where in, it has been held as under:-

“Indeed, the preamble to a statute is not an operative part thereof, however, as is now well laid
down that the same provides a useful guide for discovering the purpose and intention of the
legislature.it is an equally well-established principle that while interpreting a statute a
purposive approach should be adopted in accordance with the objective of the statute and not in
derogation to the same. (Court, n.d.)
It has been held in the case reported as [P.L.D 2007 SC 571].
“It is the trite principle of interpretation of statutes that in order to determine the scope of the
statute the preamble is always a key to interpret such statute to bring the office within the ambit
of a particular statute. It is essential to examine that offence should have nexus with the object of
the act and is covered by its relevant provisions.”

Division Bench of Lahore High Court, vide its decision in a case titled “Iftikhar Hussain and
others v. Government of Pakistan held that Examining the authority and reach of the F.I.A., it
was determined that the purpose of the 1974 F.I.A. Act was to create an investigating agency to
look into crimes committed in connection with the Federal Government and subjects related to
it. The claim that the agency established under the said Act had jurisdiction over crimes falling
under its Schedule even though the Federal Government could not be linked to the dispute was
rejected; in order for the F.I.A. to exercise its jurisdiction over such crimes, there must be some
connection, even if it is remote and indirect, between the acts complained of and the Federal
Government. The preamble would serve as a helpful reference for determining the legislative
body's objective and could not be disregarded while interpreting the law.”[2001 P.Cr.LJ 146]

The FIA was given the mandate to investigate virtually any issue connected to the government
due to the aim as outlined and the jurisdiction covering the entirety of Pakistan. The honorable
higher courts vide their various decision solved this anomaly that whether FIA has the power to
investigate matters beyond its jurisdiction. These cases are being incorporated here for
consideration.

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Mian Hamza Shahbaz Sharif v. Federation of Pakistan, etc. “the FIA lacks both jurisdiction and
capacity to register cases when the alleged offence cannot be considered to have been committed
in relation to federal government activities.” [N.L.R 1998 Criminal 103].

The Rules, the Schedule to the Act, and Section 5 of the Act all outline the FIA's primary
operational framework. The Agency's members now have the authority to conduct investigations,
which includes the right to search, make an arrest, and seize property. (Ali, 2018)In Section 5(1),
the FIA is basically defined as a Federal Police because these powers are similar to those of a
Provincial Police. When performing his duties in a certain area, an Agency employee with a rank
higher than the sub-inspector has been given the authority and capacity to operate as the office-
in-charge of a police station. Additionally, the FIA now has jurisdiction over a variety of
offenses that fall under special laws, including special statutes. I.e. Immigration, Foreign
exchange regulation act 1947, anti-corruption Act 1947, Anti Money Act 2010.Cyber Crime Act
2016 etc. (Mayo, 2011)

1.5 Laws Related to Public Sector Accountability:

An entire Chapter, with up to 11 different parts, was dedicated to defining and outlining the
penalties for acts related to bribery, illicit gratification, and other similar offenses in the British
Penal Code that were created in 1860. (Hamid, 2015). However, Corruption was not defined in
any anti-corruption legislation of Pakistan. Even before the enforcement of the Ehtesab
Ordinance 1997 no explanation of the term ‘Corruption’ was available. First-time Ehtesab Ord
described ‘corruption and corrupt Practices’ through its six features. Later on, it was superseded
by the NAO, in 1999. This law explained corruption and corrupt practices through its 12
features. The Supreme Court first time interpreted corruption in 2008 while adjudicating a case
of (NAB) as “an act which is done which is done with intent to give some advantage inconsistent
with law and wrongful use of official position to procure some benefit or personal gain.” (Taj,
2012) This definition was limited to government servants. Till 1997 the legislature focused on
anti-Corruption which targeted only public servants such as police officers, bureaucracy,
landlords, and tax officials however public representatives were not included.

1.5.1 The Prevention of Corruption Act 1947:

Prior to 1947, corruption was treated as a normal crime falling within the general definitions of
dishonest misappropriation, forgery, breach of trust, cheating, etc. But this was evidently

13
insufficient to deal with the current nature and size of corrupt practices. (Masood K, 2004)In
order to put in place efficient measures for the prevention of bribery and corruption in Pakistan,
the Prevention of Corruption Act was passed on 11 th March 1947. (Sadiq, 2020) This new law
makes the issue a special crime. In the beginning, its application was limited to government civil
servants and was extended to public servants employed by state corporations in 1977 through an
amendment. The law also made it illegal to take anything of value from a person conducting
business linked to an official's duties or to use an official's position improperly in order to get
something of value. (Masood K, 2004). The Act is applicable to everyone who resides in
Pakistan, as well as to everyone working for the government, no matter who they may be.
Public servant" has the meaning given to it in this Act, which complies with Section 21 of
the Pakistan Penal Code. The Act's Section (Section 5) classifies public servant wrongdoing as
criminal, and it lays out penalties that might include a seven-year prison term, a fine, or both.
Taking pleasure, financial gain, or any other valued object for oneself or another without
payment is considered criminal misconduct on the part of the public official. Moreover,
it specifies that owning any property in his possession or the possession of his dependents
that is greater than his known sources of income is a crime punished under the same clause.
In order to bring an action under this Act, the offenses under PPC sections 161, 162, 163, 164, 16
5, or 165-A become cognizable offenses. (Sadiq, 2020)

1.5.2 The National Accountability Ordinance 1999

The National Accountability Ordinance (NAO), which replaced the Ehtesab Ordinance of 1996
and the Ehtesab Act of 1997, was modelled after the anti-corruption legislation in Hong Kong.
(Sadiq, 2020)The NAB is a crucial piece of legislation in Pakistan for accountability. Nab deals
with public office holders, which, according to the definition cited in NAB Ord, included the
president of Pakistan, the governor of a province, the prime minister, the chairman senate, the
speaker and deputy speaker of the national assembly, federal ministries, provincial ministries and
public office holder with the same status as federal office holders, and individuals appointed by
the constitution.

1.6 Criticism of NAB Ordinance 1999:

 Ninety days physical Remand.
 The power of Chairman NAB to issue arrest warrants.
 Element is the provision of Voluntary Return.

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 The NAB provision under section 23, which restrict to transfer or alienate any
asset moveable or immovable
 Accountability Courts have no authority to grant bail

Recent changes in NAB Ordinance (NAB Amendment Act 2022) and its
impact on prosecution

Section 4. (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 subsection (2). (Qureshi, 2016)

(2) The provisions of this Ordinance shall not be applicable to the following persons or
transactions, namely:- (a) all matters pertaining to Federal, Provincial or Local taxation,
other levies or imposts, including refunds, or loss of exchequer pertaining to taxation;

(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 2 Economic Council (ECNEC),
Central Development Working Party (CDWP), Provincial Development Working Party
(PDWP), 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 offenses falling under clauses
(ix), (x), and (xi) of sub-section (a) of section 9;

(e) a decision taken, an advice, report or opinion rendered or given by a public office holder
or any other person in the course of his duty, unless there is sufficient evidence to show that
the holder of public office or any other person acting on his behalf received or gained any
monetary or another material benefit, from that decision, advice, report or opinion, whether
directly or indirectly, which they said recipient was otherwise not entitled to receive; and
(Assembly, 2021)

Recently promulgated Act of Parliament cited above has much been condemned for
having its provisions apparently favoring the accused persons. Recent amendments
in the NAB ordinance were condemned widely. Almost all sections of society raised

15
their voices against these amendments. The former Director of NAB said that
“despite making these changes to NAB law, the institution must be shut down. He
further stated that accountability of the corrupt elite is now next to impossible. Why
should the government allocate billions of rupees in the budget for NAB when it has
brought about changes to ensure billions of rupees looted by the corrupt cannot be
recovered…RIP (Rest in peace.” He remarks.”

Recent amendments, according to the expert constitutional lawyer Hamid Khan are a
license to corruption. He laments the desire of those enacting legislation to escape
the reach of the anti-graft organization. He further criticized the opposition PTI that
indirectly allowed the PMLN government to change the law by leaving the National
Assembly."The opposition ought to have been present in the legislature to prevent the gover
nment from passing this contentious legislation. (Saih, 2020).
The PTI has made it simple for the government to appoint the NAB chairman, the election
commissioner, and most significantly, the future caretaker setup, with a dummy opposition
leader.

“Pursuant to the National Accountability (Second Amendment) Act, 2022, the competent
authority has desired to review all under-process inquiries, investigations, and sub-juice
cases and forward its recommendations to NAB HQ”. Upon this position, Barrister Ahmad
Pansota said that “NRO that people of Pakistan were fearing is finally here,”

The National Accountability (Second Amendment) Act, 2022, revising the National
Accountability Ordinance, 1999 (NAO), was approved by the National Assembly earlier this
month. The National Accountability Ordinance (NAO), 1999's offence of corruption and
corrupt practices, will be tried for up to Rs. 500 million under the new modifications. In
order to be clear, the NAB would not have the authority to pursue corruption charges worth
less than Rs500 million. The bill also revokes the president's power to name judges for
accountability courts after consulting with the top justices of the Supreme Court. (Mustafa,
2022) As a result, the NAB's decision to evaluate cases in order to choose whether to
prosecute and which to close in accordance with the amendment is a significant milestone. It
is pertinent to note that the NAB has accused a number of political figures of corruption. For
instance, Prime Minister Shahbaz Sharif is said to have stolen Rs4.5 million while serving as

16
the Chief Minister of Punjab. (Space, 2022)Several amendments have been made to National
Accountability Bureau Ordinance 1999 by the parliament through the amendment act 2022.
The aim behind these amendments was to stop the victimization of politicians and their
opponents through Agencies.

(Legalversity, 2022)

17
1.7 Performance and achievements of the anti-corruption wing fia 2021

Enquiries:

B/F on Converted Closed/ Pending on

Zone 01.01.21 Registered Total into Cases Transferred 31.12.21

Total 2914 2469 5383 403 2117 2863

Cases
B/F on Closed/ Pending on
Zone Registered Total Challaned
01.01.21 Transferred 31.12.21
Total 1036 777 1813 767 19 1027

Court work
B/F on Pending on
Zone 01.01.21 Added Total Convicted Acquitted CCR 31.12.21
Total 2536 772 3308 196 270 77 2765

Recoveries (Pkr in millions):

Zone Recoveries Fine by Court

Total PKR4100.912(M) PKR82.910(M)

ACCUSED ARRESTED

Total 1713 901

1.8 Performance and achievements of the anti-corruption wing fia 2020

Enquiries:

18
 Enquiries Pending
Pending on
B/F on Closed/
Zone Registered Total Converted on
01.01.20
B/F on into Cases Closed/31.12.20
Transferred
31.12.20
Registered Total Challaned
01.01.20 Transferred
Total 3050 1932 4982 183 1884 2915
Zone
Total 580 1137 1717 649 37 1031
Cases:

Court Work:
Pending on
B/F on
Zone Registered Total Convicted Acquitted CRR 31.12.20
01.01.20
Total 2377 633 3010 302 131 33 2544

Recoveries (In millions):

Zone Recoveries Fine by Court

Total 240.046 22.464

Anti Corruption wing

4250
3750 4100.92
3250
2750
2250 2608.11
MILLIONS

1750
1250
750
250
204.11
40.04 2020 22.46 2021 82.91 2022
RECOVERIES 40.04 4100.92 2608.11
Fine by courts 22.46 82.91 204.11

RECOVERIES Fine by courts

Source: FIA Annual administration Report- 2020—21-22

19
 A CW COUR T DISPOSA L
total cases convicted acquitted consign pending

3250
2765 2789
2750 2544
2250
1750
1250
750
CASES

250
2020 2021 2022

total cases 3010 3308 3238 NaN

convicted 302 196 211 NaN
acquitted 131 270 186 NaN
consign 33 77 212 NaN
pending 2544 2765 2789 NaN

Source: FIA Annual administration Report- 2020—21-22

Disposal of Enquiries

244 Source: FIA Annual administration Report- 2020—21-22

2022 1578
1822
4719
403
2021 2117
2520
5383
183
2020 1884
2067
4282
500 1500 2500 3500 4500 5500
2020 2021 2022

Total ENQ 4282 5383 4719 NaN

Disposed 2067 2520 1822 NaN
Closed 1884 2117 1578 NaN
CON to cases 183 403 244 NaN

This bar chart represent the disposal of enquiries by FIA during last three years. In the year
2021, 5383 complainant filed their complaints to FIA as compare to 4282 during 2020.this was
the 25 % higher. However disposal is higher in 2020 as compared to 2022.More than 75% of
enquires were filed during these years due to certain reasons only 183,403 and 244 were
approved for investigation.

20
 Recoveries-2022 BY THE NAB
4500 3937.18
4000 3614
3500
3000
MILLIONS

2500
2000
1500
1000
500 322.1
0
0
Total PB+VR Others

Source; NAB Annual Administration Report-2022

According to this line chart NAB recovered more than 3.9 Billion from the corrupt elements.
However this 75% of recovery belongs to Plea Bargain and voluntary return.

Disposal of Enquiries by NAB

Source ; NAB Annual Administration Report-2022

21
1.9 Statistics of prosecution from 2011 to 2020

SUMMERY OF NAB PROSECUTIONS

90
78
80
68 66
70 62
58 56 56
60 53 51 53 53
48 44
50 40 43
40 37
29 31
30 23
20 15
10
0
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Source: NAB HQRS, Islamabad
CONVICTION ACQUITTAL
This graph shows that acquittal rate is higher in 2019 and 2020
respectively. This situation can also be observed in the years
2011,12,15,18 .From the last 10 year the proportion of success is
50% .

22
 SECTION-II
COMPARATIVE ANALYSIS OF ACCOUNTABILITY LAWS WITH
INDIA AND SINGAPORE
2.1 A Summary of the Indian Accountability Structure
Like Pakistan, India also has multiple laws and Agencies for Public sector accountability, a few
are explained below to get a picture of Indian legal and administrative, and judicial framework
for the said purpose. (VOC, 2011) India has historically struggled with corruption, and over
time, many different strategies have been used to address this problem. According to public
polls, the majority of Indians believe that rampant corruption is the biggest danger to their
nation's security. The Commonwealth games, high-profile land, and real estate projects, and
allegations of fraud concerning telecoms licenses have all made shocking headlines in Indian
media over the past

Prime Minister Manmohan Singh has declared the battle against corruption to be of the utmost
importance. However, there are still many cases of political and bureaucratic corruption, theft
of public funds, dishonest purchasing procedures, and judicial corruption throughout the nation.
Major corruption scandals have also affected high-ranking officials. Public utilities,
infrastructure, tax and customs administration, as well as the police, are some of the areas most
impacted by corruption. Various assessments have named the latter as one of the most corrupt
ins The Central Vigilance Commission, the Office of the Comptroller and Auditor General, and
other institutions have been put in place by the government in a well-developed legal and
institutional framework. In recent years, the Supreme Court in particular has made several
significant judgments and taken a strong stand against corruption. The passage of the Right to
Information (RTI) Act in 2005, which provides citizens with access to government information
and a means to regulate public spending, is another victory in the war against corruption.
Despite advancements, however, law enforcement is still underdeveloped, and improvements
still need to be institutions.

The Prevention of Corruption Act 1988

(PCA outlines different offenses related to corruption. It prohibits public servants from

23
accepting bribes, misusing their position for personal gain, and obtaining valuable things
without proper justification. The Act also criminalizes the act of giving bribes to a public
servant. These penalties include both; fines and imprisonment.

Anti-Corruption Bureau

In India, Anti-Corruption Bureaus (ACBs) are specialized agencies that deal with corruption
cases involving public servants as well as with individuals who facilitate corruption in
government agencies. The ACBs investigate cases under the PCA 1988, which may be referred
to them by the Vigilance Commission, the general public, or other concerned agencies.

Prevention of Money Laundering Act 2002

The Prevention of Money Laundering Act (PMLA) 2002 directly held the parent organizations
responsible for Money Laundering. If they do not provide information to the Financial
Intelligence Unit of India, the act provides three to seven years of punishment for the convict.
The law also restricts the civil court’s jurisdiction over some matters that come under this law.

The Right to Information Act 2005

According to this Act, any Indian citizen may ask for information from the public authority.
The Act makes it mandatory to digitalize the record for ease of access. It empowers the citizens.
A web portal has been developed for the right to information.

Supreme Court of India Judicial Reviews and Judicial Activism on Public Sector
Corruption

Indian Supreme Court is hyperactive in corruption and money laundering matters and
considers it more venomous than that of HIV.

Central Vigilance Commission

Established in 1964, the CVC is considered an apex body independent of bureaucracy and is
tasked with advising a number of central government agencies in the planning, implementation,
monitoring and facilitation of monitoring activities face of CVC It derives its powers from the

24
Central Vigilance Commission Act, 1964.

Central Bureau of Investigation (CBI)

It is a state agency whose primary function is crime investigation and reporting. Founded in
1963, it was initially an anti-corruption agency but eventually became a major criminal agency.
The anti-corruption wing of the CBI is tasked with corruption intelligence, coordination with
departments, checking bribery, and prosecution of related offenses. It deals with matters of the
Central Government and civil servants.

Office of the Auditor General & Controller

It is an agency under the Constitution of India that is responsible for the overall revenue and
expenditure of the central and state governments. Under Article 149, the authority shall be
exercised as per the laws of Parliament. Its main objective is to ensure accountability,
transparency, and good governance through quality audits and accounting.

Chief Information Commission

This commission has been established under the Right to Information Act and operates at the
request of citizens who still cannot access any information under the Act. There are also some
exceptions like the jurisdiction of Parliament or cases against security, economic or proprietary
information, trade secrets or intellectual property, etc. It gives verdicts specifying government
institutions, Non-Governmental Organizations and ministries on how to share information in
the public concern.

Parliamentary Accountability in India

In India, Parliamentary Committees provide an key method of accountability. These

committees may call witnesses, conduct investigations, and monitor the financial matters of the
States.

State-level Anti-Corruption Agencies

The state-level anti-corruption agencies function under the government laws and report to the

25
government authorities, such as ACB. (Mayo, 2011)

26
2.2 Overview of Accountability Mechanism in Singapore:
A. Effective Acts (Laws)

Effective laws form the base of combat in opposition to corruption. These laws are answerable
for defining corruption offenses, their corresponding consequences, and the powers granted for
enforcement. Regular assessment of the legal guidelines is important to make sure they continue
to be updated in reaction to evolving societal and environmental adjustments. Principal Law in
Singapore - Prevention of Corruption Act (PCA): In Singapore, the Prevention of Corruption
Act (PCA) serves because the number one law governing corruption offenses and enforcement
powers. Enacted in 1960, it has passed through several amendments to beautify investigation
powers, improve punishment measures, and address potential loopholes. The PCA changed the
preceding Prevention of Corruption Ordinance and remains a crucial prison framework for
combating corruption in Singapore. Distinctive Features of Singapore's Anti-Corruption Laws:
Singapore's anti-corruption legal guidelines possess several different features that differentiate
them from those of other international locations. (Hin, n.d.)

1. Dual Jurisdiction: Public and Private Sectors: Unlike positive international locations
where anti-corruption agencies solely recognition on the general public sector,
Singapore's Corrupt Practices Investigation Bureau (CPIB) has the authority to
investigate corruption instances in both the public and private sectors. This
comprehensive approach guarantees that each bribe-givers and bribe-receivers can be
dealt with correctly. Singapore recognizes the significance of keeping its businesses
clean to keep international trade relationships and attract overseas investments

2. Presumption Clause: The PCA consists of a presumption clause, which means that
when a public officer is charged with receiving bribes, they have got the duty to show to
the court docket that the money obtained become now not received corruptly. Failure to
offer a exceptional rationalization may additionally cause the presumption that the
money become acquired corruptly. While the presumption clause alone isn't always
sufficient for conviction, it serves as additional aid for the prosecution's case. The court
examines all evidence before making a judgment.

3. Liability for Bribes with No Power to Return Favors: Under the Act, a person
accepting a bribe is taken into consideration responsible, even supposing they don't have

27
any energy, right, or opportunity to meet the expected choose in go back. This provision
addresses cases in which corrupt individuals take delivery of bribes but are not able to
supply the promised advantages. The reason is to ensure that they do now not break out
punishment despite their lack of ability to reciprocate.

4. Prohibition of Customary Practices: The PCA explicitly prohibits using standard

practices, which include giving or accepting red packets throughout Chinese New Year,
as an excuse for conducting bribery. The regulation prevents people from claiming that
the bribe, disguised as goodwill money and not using an illegal reason. Past reports
precipitated the CPIB to be vigilant for the duration of festive events, as attempts have
been made to disguise bribes as goodwill gestures.

5. Penalties and Confiscation of Proceeds: The Act empowers the courtroom to reserve
bribe-receivers to pay a penalty equivalent to the quantity of the bribe obtained, in
addition to fines and/or imprisonment. This emphasizes the principle that individuals
need to no longer benefit from corrupt sports. If an accused character gets $1 million,
they could be required to surrender that actual amount. The aim is to ensure that corrupt
people do not experience the proceeds of their illicit activities.

6. Civil Debt Recovery for Bribe Amounts: When a person is located guilty of a
corruption offense, the authorities can recover the bribe quantity as a civil debt. For
example, if a supervisor of a multinational company (MNC) is convicted of corruption
for receiving kickbacks, they will be sentenced to imprisonment and ordered to pay a
penalty equivalent to the entire bribe quantity.

7. Extraterritorial Jurisdiction: Singapore's anti-corruption legal guidelines maintain

Singaporean citizens chargeable for corrupt offenses dedicated out of doors Singapore's
borders. If Singaporeans have interaction in corruption overseas, they may be prosecuted
in Singapore as though the offenses had been devoted in the United States. In addition to
the PCA, Singapore enacted the Corruption, Drug Trafficking and Other Serious Crimes
(Confiscation of Benefits) Act (CDSA) in 1999. This act pursuits to make sure that
corruption does not yield any benefits. It covers the confiscation of proceeds from
corruption, drug offenses, and other critical crimes. The CDSA offers the court with

28
 powers to confiscate sources and homes when someone convicted of a corruption offense
cannot satisfactorily account for those sources. (Hin, n.d.)

Other legal guidelines and measures in Singapore. Apart from the PCA and CDSA,
Singapore has applied other laws and measures to combat corruption and sell
transparency:

1. Parliament (Privileges, Immunities, and Powers) Act: This act prevents

Members of Parliament from benefiting from debates wherein they have got a pecuniary
interest. It ensures that discussions and selections inside the House continue to be
independent and free from conflicts of hobby.

2. Political Donation Act: The Political Donation Act requires political applicants to
claim any donations they acquire, selling transparency in political elections.

3. Provisions in Other Statutes: Various statutes regulating government bodies

include provisions that deter corruption. For instance, the Customs Act particularly
affords penalties for receiving bribes and presumes that unaccounted-for money in the
possession of a Customs Officer is corruptly acquired.

B. Effective Enforcement

In Singapore, the Corrupt Practices Investigation Bureau (CPIB) is the only organisation
authorized to analyse corruption offenses. Any other regulation enforcement agency that comes
across or gets reviews of corruption should transfer the case to the CPIB. The CPIB operates
independently, carrying out investigations into individuals and businesses inside each the
government and private zone, regardless of their hierarchical position. Reporting without delay
to the Prime Minister ensures that the CPIB stays unfastened from undue interference and
operates impartially, without favouring any person, branch, or company based on colour, creed,
or social status. The bureau's motto; Swift and Sure, conveys the message to all capability
corrupt offenders that their illicit moves can be met with set off and decisive movement, with
justice taking its route. The CPIB prides itself on being a green investigative organisation,
pushed by way of motive and absolutely devoted to its venture of combatting corruption thru
quick and resolute motion. The term ‘swift action’ signifies promptness, speed, and timeliness,
at the same time; implies truth, dedication, and a consequences-oriented method. For extra facts

29
about the CPIB and its efforts to fight corruption, please seek advice from the respectable
Corrupt Practices Investigation Bureau website. (Hin, n.d.)

C. Effective Adjudication

Transparency is an essential component of the justice technique, as all court docket proceedings
are open to the public. Decisions made by means of the courts are properly documented and
difficult to public scrutiny. Both the prosecution and the defense have the right to appeal to any
court selection.

Court judgments serve as benchmarks for the severity of offenses and their corresponding
sentences. For instance, in a recent appeal case involving a private banker convicted of
corruption and receiving bribes amounting to $150,000 (Wong Teck Long vs PP), the High
Court not only dismissed the accused's appeal but also increased the original sentence from four
months to 15 months imprisonment. The Chief Justice emphasized that such severe punishment
is necessary to safeguard public confidence in the integrity of Singapore's banking and financial
industry, as well as its reputation as a regional and financial hub. The objective is to convey a
strong message to the current offender and potential offenders that corruption will face swift and
severe consequences, leaving no room for tolerance.

In another corruption case related to the supply of marine bunkers (PP vs Lim Teck Chye),
which involved the private sector, the court acknowledged that corruption offenses committed in
the private sector can also harm public interests, especially when private corporations perform
public service functions. The judgment highlighted that corruption in the private sector can
undermine public confidence in the independence of industry professionals and the integrity of
Singapore's bunkering industry. Therefore, the court deemed a custodial sentence necessary in
this case, rejecting a strict differentiation between corruption offenses in the private and public
sectors when it comes to sentencing.

2.3 Comparison of Pakistan, India, and Singapore Laws on Accountability

Indicators Pakistan India Singapore

Several laws & Multiple ACAs; (CBI Two key laws i.e. the

30
Legal framework Agencies. Strong & CVC etc.) Multiple prevention of
ACA structure along Laws; Establishment Corruption act 1960
with other agencies, of Lokpal awaited (PCA) and
but with curtailed corruption, drug
jurisdiction trafficking and Other
serious crimes
(confiscation of
benefits) act.(CSDA)
Procedure for the President appointed A Committee The Corrupt Practices
appointment of the Chairman of the consisting of the investigation bureau
heads Bureau. Procedure Prime Minister, the (CPIB) is the sole
for his removal is Minister of Interior agency for
similar as the judge and the Leader of the eradication of this
of Supreme Court. Opposition Sent menace directly
FIA & ACE heads recommendations to under the command
appointed by the the President for of the PM. CPIB is
Federal & Provincial appointment of known as the most
Governments Commissioner CVC trusted organization
however in the case which works without
of CBI Director, fear and favor.
President will
consider
recommendations of
selection committee
consists of PM and
CJ of India
No independent Independent Completely
Prosecution prosecution regarding prosecution Independent.
independence NAB, FIA and ACE

Moderately Advocacy on The E- Complaint

Use of technology comprehensive promoting Service allows public
website; online technology like e- to file their
complaint procurement, e- complaints through
mechanism; low use payment etc. for Complaint on-line.
of media and reducing direct Identity of the
technology. contact points with complainant has not
public officials, been disclosed.
improving
transparency;
comprehensive
websites and
complaint
mechanisms;
effective use of
media

31
 Strategy is there, but Awareness Peoples are fully
Engagement with not extensively campaigns by the aware about
public implemented CVC corruption and they
support government
against anti-
corruption strategy.
Laws have been Strong law and proper Singapore currently
Right to information enacted at Federal legal mechanism has no RTI Act
level, in Punjab and however every citizen
KPK only. At initial can access public
stage and weak data at government
mechanism web sites.
Institutions are weak It is there but No political
Political Interference so political institutional interference. People’s
interference always framework is strong Action Party (PAP)
damage the under the leadership
accountability of founding Prime
framework. Minister Mr. Lee
Kuan stamped out
corruption from all
levels of society.
Efficiency and Not operative at all. Not very effective Accountability
efficacy in Accountability mechanism is very
controlling corruption mechanism is weak strong.
of mega and minor and politically
nature motivated

32
 SECTION-III
ANALYSIS
INTERNAL FACTORS EXTERNAL FACTORS

NAB has no rules till yet and FIA has
redundant one
Section 23 and 25 which relates to subject
property& plea bargain treated as offensive.
Professional incompetence of IOs/EOs is a
major task for NAB and FIA.
Weak prosecution and low conviction is other
tasks for NAB and FIA.
Visible Political Interference
Repeated amendments and unstable
government policies
Non transparent manner of appointment of
Chairman NAB and DG FIA
Gradual changes in NAB law damaged the
accountability process.
Updation and revision of National Anti-
Corruption Strategy.

3.1 Situation Analysis

3.2 Gap Analysis

Present Situation The important step to Preferred state

bridge the gap
The spirit of accountability has In the spirit of fair play, it ought An open and impartial system of
been badly damaged by the to be withdrawn right away accountability
amendment act of 2022

Political meddling and Accountability organizations Without political sway or

preference & choose policy are ought to be independent and not meddling. Making decisions
very much in vogue part of any ministry without regard to favoritism or
fear

Accountability Bureau has no On strict principles of

statutory rules and certain
clauses of FIA rules has
redundant
accountability , rules should be
framed immediately
Accountability must be
governed by laws, not by
personal judgment. The judicial
system must be free of any
favors and disfavors

33
 Access to modern technology
and its usage is absent
Various organizations with
overlapping jurisdictions
Anti-corruption organizations
should have access to Call
Detail Records, call data
analysis, and forensic labs for IT
forensics, handwriting opinions,
forgery detection, identification
of fake security papers etc
A sole accountability agency be
established under an
independent commission
Technology-based investigation
ensures openness and superior
performance
Accountability supervision must
be free from defects and
technical/legal gaps

Prosecution wings of ACEs are
non-performing and not result-
oriented due to a lack of
coordination between
investigation& prosecution
A very low Conviction rate
The accountability court process
is cumbersome which causes a
long delay in the completion of
a case.
Corruption is predominant in
our society and an almost
accepted phenomenon.
The prosecution must be
independent and task-oriented in
their work. Performance should
be the criterion for their
promotions
Be sure to plan and construct an
excellent investigation and
prosecution
Limitations for completion of
trial must be codified under
rules, and adjourning tactics be
discouraged in the court
processes by deleting the
provisions that cause
postponements at the price of
justice and fair play.
Mass awareness campaigns
should be initiated on a regular
basis and convictions be
highlighted.
Vigorous prosecution must be
ensured through highly trained
and competent professional
prosecutors/attorneys
Accountability systems should
strive for high conviction rates
and high-profile convictions
In an ideal world, time-limited
trials and public punishments
would be more effective because
justice delayed is justice denied
Sensitize the general public to
the moral, social, and economic
costs of corruption. It is
necessary to establish deterrence
by making convictions widely
known.

3.4 Issues

Overall Flaws in Pakistan’s Accountability System and Legal Framework

Overlapping of Jurisdiction:

In Pakistan, several government institutions are working at the federal and provincial levels
under different pieces of legislation however their areas of operation often overlapped. For
example, FIA has jurisdiction over federal departments and NAB has also in the area of
corruption. On the other hand, Provincial ACEs have the jurisdiction over provincial departments
and NAB has the same jurisdiction over provinces. This overlapping often caused loss to the

34
government. Moreover, both federal entities have jurisdiction over banking and financial crimes.
This overlapping jurisdiction gave unrestrained powers to the officers of both agencies who often
misused it. (Mayo, 2011)

Independent Prosecution:
Although premier agencies have their own prosecution wings yet they are not independent. They
cannot exercise their powers freely because they are employees of the same organization. The
Prosecution of Singapore follows the principles of fairness and impartiality however they can’t.
The prosecution wings of both organizations have to follow the instructions as specified by the
departments.

FIA Rules 2002:

FIA made its rules in the year 2002 which do not serve the purpose as declared by the Supreme
Court of Pakistan in the case titled Federation of Pakistan vs Zafar Awan vide PLD1992 SC 72
where prior sanction for prosecution of public servants U/S 197 Cr.PC r/w sec 6(5) OF Pakistan
Criminal Law (Amendment) Act 1958 is repugnant against Islam. After the termination of rule
10 of FIA (Inquiries and Investigations) rules 2002 by the Supreme Court, there is a need for
new elaborated rules.

National Accountability Bureau Rules:

No rules have been framed under National Accountability Bureau Ordinance1999 till yet and it
caused various problems for NAB in the investigation and prosecution phases. Rules also
provide guidance to the investigators where Cr.PC is silent about its applicability and further
course of action. As per provisions of the NAB Ord, freezing of assets for a limited time is rest
with the powers of the Director General NAB however after passing of prescribed time limit, the
law is silent. On various occasions, the honorable higher courts have directed the NAB
authorities to formulate their rules which have not been formulated yet.

Voluntarily Return u/s 25 A&B:

The United States has been considered a leader in the use of plea bargains. Almost 97% of
cases are resolved with a guilty plea. This percentage remains stable over the last two decades.
The critics declared this phenomenon as against the fairness of trial where a guilty plea can
persuade innocent people to admit crimes that they had not done. (Criticism of plea bargaining

35
gaining momentum in the US.14 Nov 2018/ fair trials.org/articles/news/criticism-plea-
bargaining/gaining-)

This idea of plea bargain and voluntary return has also been adopted in NAB Ord 1999 in section
25 A&B where the accused plead guilty before agency and voluntary return of looted money
without facing trial. Plea bargaining is a frequently used and typical feature of most international
legal systems. However, it is criticized in Pakistan for giving white-collar criminals a legal way
to escape the National Accountability Bureau's (NAB) investigation as well as being exempt
from severe financial penalties by submitting a meager sum from their fraudulently acquired
wealth. The NAB Ordinance's provision for plea bargains initially appears logical because it is
good for the national exchequer because it allows it to receive the money that a white-collar or
financial offender has unjustly acquired. However, this provision's flaw became clear when NAB
failed to recover a sizable sum of money from the perpetrators. If the NAB was able to get a plea
agreement in a case, the money was not just small and the probe was always seen as politically
motivated retaliation. Regrettably, this was the situation and the public's perception, but in the
years 2018 and 2019, NAB started to regain the public's trust by conducting thorough
investigations of prominent businesspeople, corporations, politicians, etc., and recovering Rs.
3349.736 million through plea agreements and voluntary returns and an additional Rs. 21051.2
million through indirect recoveries. However, this section is still under hot debate the
government himself hand in glove with an accused in his embezzlement and misappropriation.
(Syed, 2020)

A number of judgments are in the field over these provisions , this court held that “the option of
Voluntary Return by a public servant and or a civil servant falls within the ambit of “misconduct” and
needs to be departmentally proceeded against once he admits that he had earned money by corruption.
After admitting this fact, he cannot hold any public office either in Federal or in Provincial Government
or in any state-owned organization.” (2016 SCMR 2031)

In the case titled Muhammad Aslam, Ex-Deputy Director (Audit) District Govt. Lahore Vs.
Auditor-General of C.A.1486 of 2017 -4- Pakistan, Islamabad.., “.the appellant entered into a
plea bargain during pendency of the trial, which was accepted and NAB court ordered his
release. The plea was taken by the appellant that no regular inquiry was conducted and he was
removed from service after issuance of show cause notice. This court held that the appellant has

36
not disputed the factum of entering into plea bargain, which was documented as a matter of
record. In such like cases where the documents on the basis of which departmental proceedings
have been initiated are not in dispute, the competent authority can dispense with the regular
inquiry as no material is required to be collected for proceeding against the delinquent officer.”
(2013 SCMR 1904)Likewise, the appellant cannot take a plea that he was deprived of
opportunity to rebut the charge when the documents on the basis of which departmental
proceedings are initiated against the appellant have not been denied) (Syed, 2020)

Low Salary package:

Private lawyers have very good earnings as compared to prosecutors who have a very meager
fixed salary. The same is with investigators who receive a very minimal investigation cost.
Their perks and privileges are very low compared to other developed countries. This is a major
problem in the way of proper implementation of the accountability framework.

Retrospective Effective of NAB Provisions:

The provision of the retrospective effect of NAB Ord 1999 was a new concept in Pakistan’s
judicial system which is not practiced in the world due to its legal complications. If a wrong was
not tried at present how it can be penalized in the future?

One Accountability Court

There should be a uniform set of laws and procedures for all anti-corruption agencies. There is
an urgent need to reformulate existing laws, rules, and procedures. Instead of the three various
types of courts that are currently operating, one court should be established for administrative,
financial, and public convenience reasons, for which it is necessary to pass laws. The courts
ought to be known as "Accountability Courts" or "Anti-Corruption Courts," as doing so would
lessen their financial burden and appearance of dishonesty to the public exchequer. (Qadir, 2003)

3.5 Key Challenges:

Political Stability:

As was already discussed that Pakistan’s Accountability System is both flawed and infective.
Economic and political instability have fueled the fire. All Types of crime caused increased in an
atmosphere of instability and uncertainty, which weakens the criminal justice system as a whole.

37
Pakistan’s foremost and first challenge is to maintain political stability so that policies can be
implemented without interruption. No System of accountability can function without stability.

Legislative fault lines.

The accountability framework created by the most recent amendments to the NAB Ordinance
1999 under Amendment Act 2022 is no less than a Joke.

To Cripple the Bureau and destroy the NAB Ordinance.

It is difficult to carry out accountability under the aforementioned Amendment Act.

Corrupt Behavior:

The majority of Pakistan’s Policymakers are accused of engaging in corrupt behavior,

embezzlement, kickbacks, and money laundering which presents a fourth difficulty for the
country. It is contradictory to allow the accused to craft legislation requiring accountability. It is
also debatable whether a purported person in authority will design legislation to punish oneself,
or heather an alleged person in power shall frame a law to punish himself, it is a big question
mark.

General mindset of corruption

Another big problem is that there is a general culture of corruption throughout all government
agencies; this problem is very harmful to the advancement of our society and the country as a
whole. Pakistan will never advance unless this mentality is altered and the idea of punishment
and deterrent is formed. Instead, it is a harsh truth that socioeconomic indices are declining daily
which is concerning.

Ineffective Money Laundering regime:

Money laundering regime is equally weak and inefficient. Public office holders embezzle public
funds and easily shift the same abroad through illegal means of Hundi/Hawala, smuggling, and
other illicit modes. Departments remain unable to stop it. This illegal practice mars the

38
accountability system on the one hand and badly damages the economy (by the flight of capital)
on the other hand. The said loophole in the economy has played havoc.

The eighth, difficulty is that the prosecution is not only ineffective but also politicized and made
without regard for merit; The Attorney General of Pakistan, The Addl. Attorney General, the
Advocate General, and the standing Councils are all political appointments.

39
 CONCLUSION

It is established from the above debate and examination that the fault lines of present system of
accountability are political instability, hasty shift in policies, strategies with hidden motives and

defective legislation. Pakistan stands at 140th number in CPI index out of 180 due to these
reasons. It is learnt through research that accountability system of Singapore is more relevant to
Pakistan where corruption is prevailing in each and every segment of the society. Singapore's
Corrupt Practices Investigation Bureau (CPIB) has the authority to investigate corruption
instances in both the public and private sectors. This comprehensive approach guarantees that
each bribe-givers and bribe-receivers can be dealt with correctly. It is built upon tripartite
strategy; enforcement, prevention and community based education. Since virtually every law,
with the exception of the PCA, is intended to silence and discredit political opponents, the
intention of the administration that issuing it cannot be completely ruled out. Allegations of
"political victimization" cannot be made against the PCA or any other statute. In this manner,
the government's intention in such promulgation is significant. In spite of the fact that
oversights and mandatory permits are essential for limiting the excessive and unchecked
authority of A-GBs, according to authors, it is unacceptable to turn these organizations into
"toothless tigers" as the current administration recently did.

40
 RECOMMENDATIONS

01. In the wake of the flawed and infective accountability system of Pakistan, it has
become inevitably vital to devise a National Anti-Corruption Strategy so that
capacity building, resource development, and strict implementation of rules and
regulations can be focused without any kind of fear or political pressure.
02. In order to devise such a strategy National Accountability Bureau’s rules should be
framed to facilitate the procedures. Protection and encouragement of whistleblowers
are vibrant for accountability as whistleblowing plays a spirited role in the worldwide
detection and prevention of fraud.
03. It is pertinent to divulge here that in order to demoralize the corruption by mafias, a
fully independent and self-governing body should be encouraged to implement the
rule of law in true letter and spirit. Such an autonomous body should be empowered
and should not seek the government’s permission to initiate the investigations and
prosecution against corrupt politicians and public officer holders as and when
required.
04. Overlapping jurisdictions of different organizations cause issues to decide the
jurisdiction and fate of the matter. The same may be withdrawn and a single Anti-
Corruption Agency should be empowered to handle the cases.
05. In this regard, National Accountability Bureau (NAB) must have to make all-out
efforts regarding remarkable convictions in high-profile cases which will lead to
public confidence in NAB.
06. Another major issue in the implementation of the Anti-Corruption Law is the lack of
knowledge regarding claiming their complaints in the matter of Corruption. In order
to cope with the situation, a well-oriented and robust public awareness campaign
must be launched across the country which should be an integral part of the national
anti-corruption strategy.
07. Furthermore, the Right to Information policy must be encouraged and implemented
so that transparency and fair play may be ensured. After the finalization of
investigations against the high-ups, convictions of political and public figures should

41
 be publicized regularly by using electronic media and social media for deterrence as
done by China.
08. It will also enhance the morale of the public for bravely fighting against corruption
by lodging their complaints to the Anti-Corruption Institutes.
09. In the institutes, a proactive approach instead of a reactive approach be practiced and
public feedback must be considered positively. Proper salary incentives be introduced
in the NACS to encourage the investigators and prosecutors for better and best results
in the interest of justice.
10. NAB Amendment Act 2022 may please be suspended and NAB Ordinance may be
revised in the best interest of justice and accountability.

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