National Accountability Ordinance, 1999

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THE NATIONAL ACCOUNTABILITY ORDINANCE, 1999 
 
 
 
 
 
 
                   
CONTENTS 
                                                       
1.  Short title. 
 
2.  Commencement. 
 
3.  Ordinance to override other laws. 
 
4.  Application. 
 
5.  Definitions. 
 
5A.  Establishment of Courts and appointment of Judges. 
 
5B.  Pensionary benefits to serving District and Sessions Judge retiring while serving as Judge of a 
Court. 
 
6.  National Accountability Bureau. 
 
7.  Deputy Chairman, National Accountability Bureau. 
 
8.  Prosecutor General Accountability. 
 
9.  Corruption and corrupt practices. 
 
10.  Punishment for corruption and corrupt practice. 
 
11.  [Omitted] 
 
12.  Power to freeze property. 
 
13.  Claim or objection against freezing. 
 
14.  [Omitted] 
 

   
 
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15.  Disqualification to contest elections or to hold public office. 
 
16.  Case Management and trial of offences. 
 
16A.  Transfer of cases. 
 
16B.  Contempt of Court. 
 
17.  Provisions of the Code to apply. 
 
18.  Cognizance of offences. 
 
19.  Power to call for information. 
 
20.  Reporting of suspicious financial transactions. 
 
21.  International Cooperation Request for mutual legal assistance. 
 
22.  Jurisdiction. 
 
23.  [Omitted] 
 
24.  Arrest. 
 
25.  Voluntary return and plea bargain. 
 
25A.  Payment of loans, etc. 
 
26.  Tender of pardon. 
 
27.  Power to seek assistance. 
 
28.  Appointment of officers and staff in the National Accountability Bureau. 
 
29.  Accused to be competent witness. 
 
30.  False evidence etc. 
 
31.  Prohibition to hamper investigation. 
 
31A.  [Omitted] 
 
31B.  Withdrawal and termination of pending proceedings. 
 
31C.  Court to take cognizance of offence with prior approval of the State Bank. 
 
31D.  Inquiry, investigation or proceedings in respect of imprudent bank loans, etc. 
 
31DD. Approval of the State Bank of Pakistan. 
 
   
 
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31E.  Protection of witnesses. 
 
32.  Appeal and revision. 
 
32A.  Second Appeal 
 
33.  Transfer of pending proceedings. 
 
33A.  Payment of bonuses etc. 
 
33B.  Reporting of public contracts. 
 
33C.  Measures for the prevention of corruption and corrupt practices. 
 
33D.  NAB to submit an annual report. 
 
33E.  Recovery of amount of fines, etc., as arears of land revenue. 
 
33F.  Restriction on issuance of public statements. 
 
33G. Punishment for making public statements. 
 
34.  Power to make rules. 
 
34A.  Delegation of powers. 
 
35.  Repeal. 
 
36.  Indemnity. 
 
37.  Removal of difficulties. 
 
 
THE SCHEDULE. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
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THE NATIONAL ACCOUNTABILITY ORDINANCE, 1999 
 
*ORDINANCE No. XVIII OF 1999 
 
An Ordinance to provide for the setting up of a National Accountability Bureau so as to 
eradicate corruption and corrupt practices and hold accountable all those persons accused of such 
practices and matters ancillary thereto; 
 
WHEREAS it is expedient and necessary to provide for effective measures for the detection, 
investigation, prosecution and speedy disposal of cases involving corruption, corrupt practices, 
1[misuse or abuse] of power 2[or authority], misappropriation of property, 2[taking of] kickbacks, 
commissions and for matters connected and ancillary or incidental thereto; 
 
AND WHEREAS there is an emergent need for the recovery of outstanding amounts from 
those persons who have committed default in the repayment of amounts to Banks, Financial 
Institutions 3[Governmental agencies] and other agencies ; 
 
AND WHEREAS there is a grave and urgent need for the recovery of state money and other 
assets from those persons who have misappropriated or removed such 2[money or] assets through 
corruption, corrupt practices and misuse of power 4[*] or authority; 
 
5[AND WHEREAS there is an urgent need to educate the society about the causes and effects 
of corruption and corrupt practices and to implement policies and procedures for the prevention of 
corruption in the society ;] 
 
6[AND WHEREAS there is an increased international awareness that nations should co­operate 
in combating corruption and seek, obtain or give mutual legal assistance in matters concerning 
corruption and for matters connected, ancillary or incidental thereto;] 
 
AND WHEREAS it is necessary that a National Accountability Bureau be set up so as to 
achieve the above aims; 
 
AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the 
Proclamation of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 
1999, as amended; 
 
AND WHEREAS the President is satisfied that circumstances exist which 7[render] it 
necessary to take immediate action; 
 
NOW THEREFORE, in pursuance of the aforesaid Proclamation and Provisional 
Constitutional Order as well as Order No. 9 of 1999, and in exercise of all powers enabling him in that 
behalf, the President of the Islamic Republic of Pakistan is pleased to make a nd promulgate the 
following Ordinance: — 
 
 
 
*The NAB Ordinance, 1999 and all rules, notifications and orders made or issued thereunder have been adapted and applied in the Northern 
Areas, see SRO­467(I)/2000, dt. 28­6­2000. 
1Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002). s. 2, for “misuse/abuse”. 
2Ins. ibid., 
3Subs. ibid., for “government,” 
4The word and oblique “and/” omitted ibid. 
5New paragraph ins. ibid.. 
6New paragraph ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 2 
7Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 2, for “renders”. 
   
 
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1. 1[Short title]. This Ordinance may be called the National Accountability 2[*] Ordinance, 
1999 (XVIII of 1999). 
 
2. Commencement. This Ordinance shall come into force at once and shall be deemed to have 
come into force from the 1st day of January, 1985. 
 
3[3. Ordinance to override other laws. — The provisions of this Ordinance shall have effect 
notwithstanding anything contained in any other law for the time being in force.] 
 
4[4. Application. — (1) This Ordinance extends to the whole of Pakistan and shall apply to all 
persons, including those persons who are or have been in the service of Pakistan, except persons and 
transactions specified in sub-section (2). 
 
(2) The provisions of this Ordinance shall not be applicable to the following  persons or 
transactions, namely: — 
 
(a) all matters pertaining to Federal, Provincial or Local taxation,  other levies or 
imposts, including refunds, or loss of exchequer pertaining to taxation  5[, 
transactions or amounts duly covered by amnesty schemes of Government of 
Pakistan]; 
 
(b) decisions of Federal or Provincial  Cabinet, their Committees  or Sub-Committees 
Council of Common Interests (CCI), National Economic Council (NEC), National 
Finance Commission (NFC), Executive Committee of the National Economic 
Council (ECNEC), Central Development Working  Party (CDWP), Provincial 
Development Working Party (PDWP), Departmental Development Working Party 
(DDWP), 5[Board of Directors of State Owned Enterprises (SOEs)  and Board of 
Trustees/Directors of all Statutory Bodies, ]  the State Bank of Pakistan and such 
other bodies except where the holder of the public office has received a  monetary 
gain as a result of such decision; 
 
(c) any person or entity who, or transaction in relation thereto, which are not directly or 
indirectly connected with the holder of a public office except offences falling under 
clauses (ix), (x) and (xi) of sub-section (a) of section 9; 
 
(d) procedural lapses in performance of any public or governmental work or function, 
project or scheme, unless there is evidence to prove that a holder of public office or 
any other person acting on his behalf has been conferred or has received any 
monetary or other material benefit from that particular public or governmental work 
or function, whether  directly or indirectly on account of such procedural lapses,  
which the said recipient was otherwise not entitled to receive; 
 
 
 
 
1Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.3, for “Title”. 
2The word “Bureau”, omitted ibid. 
3Subs. and shall be deemed always to have been so subs. by the National Accountability Bureau (Amdt.) Ordinance, 1999 (19 of 1 999), s.2 
for “the original section 3”. 
4Subs. by Act XI of 2022, s.2 
5Ins. by Act XVI of 2022, s.2 
 
 
 
   
 
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(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 other material  benefit, 
from that decision, advice, report or opinion, whether  directly or indirectly, 
which the said recipient was otherwise not entitled to receive; 1[*] 
 
(f) all matters, which have been decided by, or fall within the  jurisdiction of a 
regulatory body established under a Federal or Provincial law 1[; and] 
 
1[(g)  all matters where the funds, property or interest not involving or belonging to 
the appropriate government, except for the offences under clauses (ix), (x) or 
(xi) of sub-section (a) of section 9.] 
 
(3) Upon the National Accountability (Amendment) Act, 2022 (XI of 2022), coming into force, 
all pending inquiries, investigations, trials or proceedings under this Ordinance, relating to persons 
or transactions mentioned  in 2[***] of sub-section (2), shall stand transferred to the concerned 
authorities, departments and 2[courts] under the respective laws.] 
2[(4) Upon commencement of the National Accountability (Amendment) Act, 2022 (XI of 
2022) and the National Accountability (Second Amendment) Act, 2022 (XVI of 2022),__ 
(a)  all pending inquiries, required to be transferred under sub -section (3), shall be 
examined by the Chairman. If the Chairman is satisfied that no case is made out 
against an accused, the inquiry shall be closed after recording reasons and where 
the Chairman is of the opinion that prima facie  case is made out against an 
accused under any other law for the time being in force, he shall refer the matter 
to the relevant agency, authority or department, as the case may be; 
(b)  all investigations, required to be transferred under sub -section ( 3), shall be 
examined be the Chairman. If the Chairman is satisfied that no case is made out 
against an accused and the investigation may be closed, he shall refer the matter 
to the Court for approval and for the release of the accused, if in custody. Where 
the Chairman is of the opinion that prima facie, case is made out against an 
accused under any other law for the time being in force, he shall refer the matter 
to the relevant agency, authority or department, as the case may be; 
(c)  the agency, authority or department, to which inquiry or investigation is 
transferred under clauses (a) and (b), may proceed with such inquiry or, as the 
case may be, investigation in accordance with the applicable laws, from the 
stage at which it was pending immediately before such transfer; 
 
 
 
 
 
1Omitted Subs. and added by Act XVI of 2022, s.2 
2Omitted, Subs. & Added by Act No. XXIV of 2023, s. 2. 
 
   
 
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(d)  where the Court seized with a case is of the opinion that it is not triable by that 
Court under this Ordinance, the Court shall, after examination with assistance 
of the National Accountability Bureau, refer it to the appropriate court, tribunal, 
forum, a gency, authority or department, as the case may be, for exercise of 
jurisdiction in accordance with the applicable law; 
(e)  upon transfer under clause (d), the court, tribunal or forum of competent 
jurisdiction may proceed with the case from the stage at which it was pending 
in the Court and shall try and decide the same under the law regulating its 
jurisdiction and procedure; and  
(f)  all final order, decisions or judgements passed by the Court before the 
commencement of the National Accountability (Amendment) Act, 2022 (XI of 
2022), the National Accountability (Second Amendment) Act, 2022(XVI of 
2022) and the National Accountability ( Amendment) Act, 2023 (    of 2023), 
shall remain in force and operative unless reversed, notwithstanding anything 
contained in sub -section (2) of section 1 each of the National Accountability 
(Amendment) Act, 2022 (XI of 2022), the National Accountabili ty (Second 
Amendment) Act, 2022 (XVI of 2022) and the National Accountability 
(Amendment) Act, 2023 (  of 2023). 
(5) The court, tribunal, forum, agency, authority or department may, after receipt of the case, 
re-examine any witness or examine a new witness, in accordance with their jurisdiction under the laws 
for the time being in force. 
(6) Upon commencement of the National Accountability (Amendment) Act, 2022 (XI of 2022), 
the National Accountability (Second Amendment) Act, 2022 (XVI of 2022) and the National 
Accountability (Amendment) Act, 2023 (   of 2023). 
(a) all pending inquiries, investigations, trials  1[, appeals] and proceeding relating 
to matters not falling within the definition of offence under clause (o) of section 
5 shall be transferred to the concerned agencies, authorities, departments, 
courts, tribunals or forums having jurisdiction under the respective laws; and  
(b)  the provisions of clauses (a) to (f) of sub -section (4) shall mutatis mutandis 
apply to the transfer of all matters under clause (a).] 
 
2[5. Definitions. —In this Ordinance, u nless t here 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; 
 
 
 
1Ins. by Act No. XIV of 2026, s. 2 (It shall be deemed to have taken effect on and from the commencement of the National Accountability 
Ordinance 1999 (XVIII of 1999). 
2Subs. by Act XI of 2022, s.3 
 
   
 
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(b) “appropriate Government” means in relation to any person serving in connection 
with the affairs of the Federation, including any person employed by 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) “assest” 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 1[individuals], 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 25A; 
 
(i) “Court” means Accountability Court established under section 5A  of this 
Ordinance; 
 
(j) “Judge” means a Judge appointed or deemed to have been  appointed under 
section 5A of this Ordinance; 
 
1Subs. by Act No. XXIV of 2023, s. 3. 
   
 
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(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  1[, Deputy Chairman 
Senate], Speaker 1[**] 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; 
 
1Ins. and Omitted by Act No. XXIV of 2023, s. 3. 
   
 
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(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  1[of the value not less than five hundred 
million rupees 2[, which shall be adjusted for each financial year starting from the 
1st day of July, 2022, based on inflation index published by the Pakistan Bureau of 
Statistics]] 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 3[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 3[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 be longing 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, 3[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: 
 
1Ins. by Act XVI of 2022, s.3 
 2Ins. by Act No. XIV of 2026, s.3 (It shall be deemed to have taken effect on and from the commencement of the National Accountabilit y 
Ordinance 1999 (XVIII of 1999). 
   3Subs by Act No. XXIV of 2023, s. 3. 
   
 
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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 in stitution, 
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).] 
 
3[5A. Establishment of Courts and appointment of Judges. — (1) The Federal Government 
shall establish as many Courts as it may deem necessary to try offences under this Ordinance. 
 
(2) A Judge shall be appointed by the Federal Government after consultation with the Chief 
Justice of the High Court concerned and shall hold office for a term of three years from the date of his 
initial appointment as such Judge. 
 
(3) No person shall be appointed as Judge unless he is a serving District and Sessions Judge or 
Additional District and Sessions Judge. 
 
(4) A Judge shall not ordinarily be removed or transferred by the Federal Government from his 
office before completion of his term, except after consultation with the Chief Justice of the High Court 
concerned.] 
 
1[5B. Pensionary benefits to serving District and Sessions Judge retiring while serving as 
Judge of a Court.— Where a serving District and Sessions Judge retires while serving as a Judge of 
a Court, he shall be entitled to such pension as would have been admissible to him in his service as 
District and Sessions Judge, had he not been appointed as Judge of a Court, his service as a Judge of a 
Court being treated as service for the purpose of calculating that pension.] 
 
6. National Accountability Bureau. — 
 
(a)  There shall be constituted a National Accountability Bureau for the whole of 
Pakistan. 
 
2[(b) Chairman, National Accountability Bureau: — 
 
(i) There shall be a Chairman, National Accountability Bureau to  be 
appointed by the Federal Government after consultation  between the 
Leader of the House and the Leader of the Opposition in the National 
Assembly: 
 
Provided that the consultation between Leader of the House 
and Leader of the Opposition shall be initiated two months prior to the 
expiry of the term of outgoing Chairman and shall be concluded within 
the period of forty five days; 
 
(ii) If there is no consensus on the name of the Chairman, the names 
proposed by the Leader of the House and the Leader of the Opposition 
shall be forwarded by the Chairman of the Senate and Speaker of the    
 
1New section 5B ins. by Ord. No. 35 of 2001. s. 4. 
2 Subs. by Act XI of 2022, s. 5 
3Subs. by Act XVI of 2022, s.4 
   
 
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National Assembly, as the case may be, to the Parliamentary Committee 
appointed under clause (iii), which may confirm any one name for 
appointment as Chairman: 
 
Provided that the Leader of the House and Leader of the opposition 
shall propose two names each for consideration of the Parliamentary 
Committee; 
 
(iii) The Parliamentary Committee under clause (ii) shall be constituted by the 
Speaker, National Assembly, comprising fifty percent members from the 
treasury benches and fifty percent from the opposition benches, based on 
their strength in Majlis -e-Shoora (Parl iament), to be nominated by the 
respective Parliamentary Leaders: 
 
Provided that the Parliamentary Committee shall recommend the 
name of the Chairman not later than thirty days; 
 
(iv) The total strength of the Parliamentary Committee shall be twelve members 
out of which one third shall be from the Senate. If the National Assembly 
stands dissolved at the material time, all the members of the Committee 
shall be from the Senate; 
 
(v) The Chairman shall, on such terms and conditions as may be determined by 
the Federal Government, hold office for a 6[term of three years which may 
be extended once for a further period of three years by the Federal 
Government] and shall not be removed from office except on the grounds 
and in the manner as provided in Article 209 of the Constitution: 
 
5[Provided that as and when the office of the Chairman NAB falls 
vacant or when the Chairman NAB is absent or unable to perform the 
functions of his office, due to any reason whatsoever, the Deputy Chairman 
NAB shall act as Chairman NAB and in absence of Deputy Chairman NAB, 
the Federal Government shall appoint an acting Chairman NAB from 
amongst the senior officers of the NAB; and] 
 
(vi) The Chairman may, by writing under his hand, addressed to the Federal 
Government, resign from his office.] 
 
2[(ba)  A person shall not be appointed as Chairman NAB unless he— 
 
(i)  is a retired Chief Justice or a Judge of the Supreme Court or a Chief Justice 
of a High Court; or 
 
(ii)  is a retired officer of the Armed Forces of Pakistan equivalent to the rank 
of a Lieutenant General; or 
 
(iii)  is a retired Federal Government Officer in BPS 22 or equivalent.] 
 
 
4[(c)  * * * * * * *] 
 
7. Deputy Chairman, National Accountability Bureau.— 
 
(a) There shall be a Deputy Chairman NAB appointed by the 3[Federal Government] 
in consultation with the Chairman NAB. The Deputy Chairman 1[NAB] shall assist 
the Chairman 1[NAB] in the performance of his duties and 1[shall] carry out such 
functions as may be directed by the Chairman 1[NAB]. 
 
 
1Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 8. 
2New sub­section (ba) added ibid. s. 7. 
3Subs. by the Act XI, 2022, s. 6. 
4Omitted by Act XVI of 2022, s.5 
5Subs by Act No. XXIV of 2023, s. 2. 
6Sub.by Act No. XIV of 2026, s.4 (It shall be deemed to have taken effect on and from the commencement of the National Accountabilit y 
Ordinance 1999 (XVIII of 1999). 
 
   
 
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1[(aa)  A person shall not be appointed as Deputy Chairman NAB unless he— 
 
 
(i) is or has been an officer of the Armed Forces of Pakistan equivalent to 
the rank of a Major General 10[or above] ; or 
 
 
(ii)  is or has been a Federal Government officer in BPS 21 or equivalent 10[or 
above] ;] 
 
 
3[(b)  The Deputy Chairmen 2[NAB] shall hold office for a 2[non­extendable] period 
of three years and shall not be removed except on the ground of misconduct as 
defined in 10[the rules relating to efficiency and discipline of civil servants of 
the Federal Government made under the Civil Servants Act, 1973(LXXI of 
1973)].] 
 
 
8. Prosecutor General Accountability.— 4[(a) (i) The 9[Federal Government, on 
recommendation of]  the 5[* * *] Chairman NAB, may appoint any person, who is qualified to be 
appointed as a Judge of the Supreme Court, as Prosecutor General Accountability. 
 
 
6[(ii)  Subject to the  provisions  of  10[this  Ordinance],  the  Prosecutor General 
and Special Prosecutors shall render independent advice to the 
Chairman and shall ensure fair, consistent, uniform, non-discriminatory 
and expeditious prosecution of  cases and in doing so shall protect and 
accord all lawful rights and interests of the accused persons.] 
 
 
6[(iii) The Prosecutor General Accountability shall hold office for 9[**] 
extendable term of three years.] 
 
 
(iv)  The Prosecutor General Accountability shall not be removed from office 
except on the grounds of removal of a Judge of Supreme Court of 
Pakistan. 
 
 
(v) The Prosecutor General Accountability may, by writing under his hand 
addressed to the 6[Federal Government], resign his office.] 
 
(b)  The Prosecutor General 7[Accountability] shall give advice to the Chairman 
NAB upon such legal matters and perform such other duties of a legal character 
as may be referred or assigned to him by the Chairman NAB and in the 
performance of his duties, he shall have the right of aud ience in all 8[Courts 
established under this Ordinance and all other 10[courts] 7[including the 
Supreme Court and a High Court] 10[and tribunals]] in Pakistan. 
 
 
 
 
 
 
 
 
 
 
1New sub­section (aa) ins. by Ord. No.133 of 2002, s.8. 
2Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 8.  
3Subs. by the National Accountability Bureau (Amdt.) Ord. 2001 (35 of 2001), s.6., for sub­section (b). 
4Subs. by the National Accountability Bureau (Amdt.) Ord. 2001 (35 of 2001), s.7., for sub­section (a). 
5The words “Chief Justice of Pakistan and” omitted by the National Accountability Bureau (Amdt) Ord. 2002 (133 of 2002), s. 9. 
6Subs. by the Act XI of 2022, s. 7. 
7Ins. by the National Accountability Bureau (Amdt) Ord. 2002 (133 of 2002), s. 9. 
8Subs. by the National Accountability Bureau (Amdt) Ord. 2000 (4 of 2000), s.5, for certain words. 
9Subs. and Omitted by Act XVI of 2022, s.6. 
10Ins. and Subs. by Act No. XXIV of 2023 ss. 5&6. 
 
   
 
Page 14 of 38 
 
1[(c)  The Prosecutor General Accountability, with the approval of Chairman NAB 
2[* * *] may appoint Special Prosecutors to conduct prosecution of cases and to 
appoint advocates to institute or defend cases, appeals, petitions, applications 
and all other matters before any 3[Court or courts or tribunals] including the 
High Courts and Supreme Court in matters arising out of or relating to 
proceedings under this Ordinance.] 
 
4[(d)  In case the Prosecutor General Accountability is absent or unable to perform the 
functions of his office due to any reason whatsoever, any other Law Officer of 
the NAB, duly authorised by the Chairman NAB, shall act as the Prosecutor 
General Accountability.] 
 
5[(e) Chairman, NAB shall provide Investigation Report to the  Prosecutor General 
and seek concurrence of the Prosecutor General for commencement or 
continuation of prosecution.] 
 
 
6[9. Corruption and  corrupt  practices.—(a)  A  holder  of  a  public office, or any other 
person, is said to commit or to have committed the offence of corruption and corrupt practices— 
 
(i) if he accepts or obtains from any person or offers any gratification directly or 
indirectly, other than legal remuneration, as a motive or reward such as is specified 
in section 161 of  the Pakistan Penal  Code (Act  XLV of 1860) for doing  or 
forbearing to do any official act, or for showing or for bearing to show, in the 
exercise of his official functions, favour or disfavour to any person, or for rendering 
or attempting to render any service or disservice to any person; or 
 
(ii) if he accepts or obtains or offers any valuable thing without consideration, or for 
a consideration which he knows to be inadequate, from any person whom he 
knows to have been, or likely to be, concerned in any proceeding or business 
transacted or about to  be transacted by him, or having any connection with his 
official functions or from any person whom he knows to be interested in or related 
to the person so concerned; or 
 
(iii) if he dishonestly or fraudulently mis -appropriates or otherwise converts for his 
own use, or for the use of any other person, any property entrusted to him, or under 
his control, or willfully allows any other person so to do; or 
 
(iv) if he by corrupt, dishonest, or illegal means, obtains or, seeks to obtain for himself, 
or for his spouse or dependents or any other person, any property, valuable things 
or pecuniary advantage; or 
 
(v) if he or any of his dependents or other Benamidars, through corrupt and dishonest 
means, owns, possesses or acquires rights or title in assets substantially dis -
proportionate to his known sources of income which he can not reasonably account 
for. 
 
 
 
 
 
 
1Subs. by Ord. no.35 of 2001, s.7, for sub­section (c). 
2The certain words omitted by Ord. 133 of 2002, s.9. 
3Subs.  by Act.  No XXIV of 2023 by s.6. 
4New sub­section (d) ins. By the National Accountability Bureau (amdt) Ord. 2002 (133 of 2002), s.9. 
5Ins. by the Act XI of 2022, s. 7. 
6Sub. by the Act XI of 2022, s. 8.  
   
 
Page 15 of 38 
 
Explanation I.—The valuation of immovable property shall be reckoned on the 
date of purchase either according to the actual price shown in the relevant title 
documents or the applicable rates prescribed by District Collector or the Federal 
Board of Revenue whichever is h igher. No evidence contrary to the later shall 
be admissible. 
 
Explanation II. —For the purpose of calculation of movable assets, the sum 
total of credit entries of bank account shall not be treated as an asset. Bank 
balance of an account on the date of initiation of inquiry may be treated as a 
movable asset. A banking transaction shall not be treated as an asset unless there 
is evidence of creation of corresponding asset through that transaction. 
 
 
(vi) if he intentionally misuses his authority by dis -regarding law so as to gain any 
monetary benefit or favour for himself or any other person related to him or on his 
behalf. 
 
Explanation I.—That an act done in good faith and in discharge of duties and 
performance of official function shall not constitute an offence under this clause. 
 
Explanation II.—That nothing shall be an offence of misuse of authority unless 
it is proved through material evidence that the holder of public office has gained 
any monetary benefit or asset from the person in whose favour the act of misuse 
of authority has been rendered. 
 
Explanation III. —That the authority of the holder of a public office shall be 
clearly specified as per the applicable Government rules and regulations. 
 
 
 
(vii)  Omitted; 
 
(viii)  if he commits an offence of willful default; or 
 
(ix)  if he commits the offence of cheating as defined in section 415 of the Pakistan 
Penal Code, 1860 (Act XLV of 1860) and  thereby dishonestly induces members 
of the public at large to deliver any property including money or valuable security 
to any person: 
 
Provided that nothing shall be an offence under clause (ix) unless it is established 
that there was an intention of  cheating at the time of initiation of a transaction. 
 
Explanation. —The civil and commercial disputes between parties shall not 
be triable under the provisions of  this Ordinance. 
 
Illustration I: A runs a Ponzi scheme and gives profit to its investors with intent 
to allure public. A is said to have committed cheating. 
 
Illustration II: A receives investments in a lawful business and continued to pay 
agreed profits to the investors.  Later the business runs into losses and a default on his 
obligations. A has not committed cheating. 
 
Page 16 of 38 
 
(x) if he commits the offence of criminal breach of trust as defined in section 405 of 
the Pakistan Penal Code, 1860 (Act  XLV of 1860) with regard to any property 
including money or   valuable security entrusted to him by members of the public 
at large;   
(xi)  if he, in his capacity as a banker, merchant, factor, broker,  attorney or agent, 
commits criminal    breach of trust as provided in section 409 of the Pakistan 
Penal Code, 1860 (Act    XLV of 1860) in respect of property entrusted to him or 
over which he has dominion; and 
  
            (xii)   if he aids, assists, abets, attempts or acts in conspiracy with a person or a holder 
of public office accused of an offence as provided in clauses (i) to (xi). 
 
11[(b)  A Court established under this Ordinance and the High Court having the 
jurisdiction in the area shall have the power to grant bail or order release of the 
accused under sections 439, 496, 497 and 498 of the Code.] 
 
(c)      If after completing the investigation of an offence against a holder  of public 
office or any other person, the Chairman NAB is satisfied  that no prima facie 
case is made out against him and the case may  be closed, the Chairman NAB 
shall refer the matter to a Court for approval and for the release of the accused, 
if in custody. 
 
(d)      The closure of an inquiry or investigation shall be communicated to the accused 
and such inquiry and investigation shall not be reopened without  prior 
permission of the Court.] 
 
10. Punishment for corruption and corrupt practice.— 
 
(a)  1[A holder of public office or any other person] who commits the offence of 
corruption and corrupt practices shall be punishable with 2[rigorous] 
imprisonment for a term which may extend to 3[fourteen] years 4[and with fine] 
and such of the assets and 5[pecuniary resources] of such 6[holder of public office 
or person, as are] found to be disproportionate to the known sources of his income 
or which 7[are] acquired by money obtained through corruption and corrupt 
practices whether in his name or in the name of any of his dependents, or 
benamidars shall be 8* * * forfeited to the appropriate Government 9[, or the 
concerned bank or financial institution as the case may be] 3[:] 
 
 
 3[Provided that the convict shall be entitled to benefit under  section 
382-B of the Code.] 
 
10[(b)  The offences specified in the Schedule to this Ordinance shall be punishable in 
the manner specified therein. 
 
(c) The Federal Government may, by notification in the official Gazette, amend the 
Schedule so as to add any entry thereto or modify or omit any entry therein. 
 
 
3[(d) *    * * * *     *     *]] 
 
1Subs. by the National Acconutability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.11 for “A person”. 
2Ins. ibid., 
3Subs., added and omitted by the Act XI of 2022, s. 9. 
4Subs. by the National Acconutability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.11, for “or with fine or with both”. 
5Subs. ibid., for “property”. 
6Subs. ibid., for “person which is.”. 
7Subs. ibid., for:”is”. 
8 The words “liable to be” omitted by the National Acocuntability Bureau (amdt) Ord., 2002 (133 of 2002), s. 11. 
9Added ibid. 
10Subs. ibid, for “sub­section (b)”. 
11Subs. by Act No. XIV of 2026, s.5 (It shall be deemed to have taken effect on and from the commencement of the National Accountability 
Ordinance 1999 (XVIII of 1999). 
 
 
 
Page 17 of 38 
 
 
 
11[11. * * * * * * ] 
 
12. Power 1[***] to freeze property.— 
 
(a)  The Chairman NAB or the court trying 2[an accused] for any offence as 
specified under this Ordinance, may, at any time, if there appear reasonable 
grounds for believing that the accused has committed such an offence, order the 
freezing of his property 3[* * *] or part thereof, whether in his possession or in 
the possession of any relative, associate or person on his behalf. 
 
(b)  If the property ordered to be frozen under sub­section (a) is a debt or other 
movable property, the freezing may be made: 
 
(i)  by seizure; or 
 
(ii)  by appointment of receiver; or 
 
(iii)  by prohibiting the delivery of such property to the accused or to anyone 
on his behalf; or 
 
(iv)  by all or any of such or other methods as the court or the Chairman NAB 
as the case may be, deem fit. 
 
(c)  If the property ordered to be frozen is immovable, the freezing shall, in the case 
of land paying revenue, be made through the Collector of the district in which 
the land is situated, and in all other cases— 
 
(i)  by taking possession; or 
 
(ii)  by appointment of receiver; or 
 
(iii)  by prohibiting the payment of rent or delivery of property to the accused 
or to any other person on his behalf; or 
 
(iv)  by all or any of such methods as the Chairman NAB or the Court may 
deem fit:  
 
Provided that any order of seizure, freezing, attachment or any prohibitory order 
mentioned above by the Chairman NAB shall remain in force for a period not 
exceeding 4[fifteen] days unless confirmed by the 5[*] Court, where the Reference 
under this Ordinance shall be sent by 6[Chairman] NAB: 
 
Provided further that notwithstanding 7[anything to the contrary contained 
herein,] the order of 6[Chairman] NAB or the Court shall be effective from the time of 
passing thereof or proclamation thereof in a newspaper, widely circulated and dispatch 
at the last known address of the accused 8[either by registered post A.D. or courier 
service or 9[* * *] electronic media as the 10[Court] may deem proper having regard 
to the facts and circumstances of the case.] 
 
 
 
 
1The words “of the Court” omitted by the National Accountability Bureau (Amdt) Ord., 2000 (4 of 2000), s. 7 
2Subs. by Ord. No.133 of 2002, s.13, for “a person”. 
3The words and comma “movable or immovable,” omitted ibid., 
4Subs, by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 9, for “30.”. 
5The word “Accountability” omitted by the National Accountability Bureau (Amdt.) Ordinance. 2002 (133 of 2002), s.13. 
6Ins. ibid, 
7Subs, ibid, for “that”. 
8Added by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 5. 
9The words “any other mode of” omitted by Ord. No. 133 of 2002. s. 13. 
10Subs, ibid, for “court”. 
11Omitted by Act XVI of 2022, s.7 
 
 
Page 18 of 38 
 
(d)  If the property ordered to be frozen consists of livestock or is of a perishable 
nature, the Chairman NAB, or the Court may, if it deems proper and expedient, 
order the immediate sale thereof and the proceeds of the sale may be deposited 
with the Chairman NAB or the Court, or as either may direct as Appropriate. 
 
(e)  The powers, duties, and liabilities of a receiver, if any, appointed under this 
section shall be the same as those of a receiver appointed under Order­XL of 
the Code of Civil Procedure, 1908 (Act V of 1908). 
 
1[(f)  The order of freezing mentioned in sub­sections ‘a’ to ‘e’ shall remain operative 
until the final disposal of the case by the Court, and in the event of the acquittal 
of the accused, shall continue to remain operative for a period of ten days after 
receipt of certified copy of the order of acquittal 2[or release] by NAB, 
whereafter it shall be subject to an order by the court in which an appeal, if any, 
is filed.] 
 
13. Claim or objection against freezing.— 
 
(a)  Notwithstanding the provisions of any law for the time being in force, the 3[*] 
Court shall have exclusive jurisdiction to entertain and adjudicate upon all 
claims or objections against the freezing of any property under section 12 above. 
Such claims or objection shall be made before the 3[*] Court within 14 days 
from the date of the order freezing such property. 
 
(b)  The Court may for sufficient cause extend the time for filing such claims or 
objections for a period not exceeding additional 14 days. 
 
4[(c)  The accused or any other aggrieved party, whose claim or objection against 
freezing of property has been dismissed by the Court, may, within ten days file 
an appeal against such order before the High Court.] 
 
5[14.   * * * * * * * *] 
 
15. Disqualification to contest elections 6[or to hold public office].— 
 
7[(a)  Where an accused person is convicted 8[of an offence under section 9 , of this 
Ordinance] he shall forthwith cease to hold public office, if any, held by him 
and further he shall stand disqualified for a period of ten years, to be reckoned 
from the date he is released after serving the sentence, for seeking or from being 
elected, chosen, appointed or nominated as a member or representative of any 
public body or any statutory or local authority or in service of Pakistan or of any 
Province: 
 
 
 
 
 
 
 
1Subs, by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 9, for sub­section (f). 
2Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s 13. 
3The word “Accountability” omitted ibid., s. 14. 
4Subs, by Ord. No. 35 of 2001, s. 10. for sub­section (c), which was previously amended by Ord. No. 4 of 2000, s. 8. 
5Omitted by Act. XI of 2022, S.10.  
6Added by the National Accountability Bureau (Amdt) Ord., 2000 (4 of 2000), s.10. 
7Subs. by Ord. 35 of 2001, s.12, for sub­section (a). 
8Subs. by Ord. no.133 of 2002 s.16, for certain words. 
 
Page 19 of 38 
 
Provided that any accused person who has availed the benefit 11[*] 1[ 2[* *] 
of section] 25 shall also be deemed to have been convicted for an offence under this 
Ordinance, and shall forth with cease to hold public office, if any, held by him and 
further he shall stand disqualified for a period of ten years, to be reckoned from the 
date he has discharged his liabilities relating to the matter or transaction in-issue, 
for seeking or from being elected, chosen, appointed or nominated as a member or 
representative of any public body or any statutory or local authority or in service of 
Pakistan or of any Province.] 
 
(b)  Any person convicted of an offence 7[under section 9 of this Ordinance] shall not 
be allowed to apply for or be granted or allowed any financial facilities in the form 
of any loan or advances 8[or other financial accommodation by] any bank or 
financial institution 9[owned or controlled by the Government] for a period of 10 
years from the date of conviction. 
 
3[16. Case  management  and  trial  of  offences. —(a)  Notwithstanding anything contained in 
any other law for the time being in force, an accused shall be prosecuted for an offence under this Ordinance 
in the Court established under this Ordinance and the case shall be disposed of within one year. 
 
(b)       The Court shall sit at such place or places as the Federal Government may, by   
order, specify in this behalf. 
 
(c) Where more Courts than one have been established at a place, the Chief Justice of 
the High Court 11[***] concerned shall designate a Judge of any such Court to be 
an administrative Judge and a case triable under this Ordinance shall be filed before 
the Court of the Administrative Judge who may either try the case himself or, assign 
it for trial by any other 11[Court established] at that place at any time prior to the 
framing of the charge. 
 
(d) In respect of a case assigned to a Court under sub -section (c), all  orders made or 
proceedings taken before the assignment shall be  deemed to have been made or 
taken by the Court to which the case has been assigned. 
 
10[(e) Notwithstanding anything contained in this section, an accused shall be tried for an 
offence under this Ordinance in the Court in whose territorial jurisdiction the 
offence is alleged to have been committed: 
 
Provided that NAB shall file the reference, after the investigation is fully 
completed, which shall be treated as the final reference, and no supplementary 
reference shall be filed thereafter, unless investigation reveals new facts and with 
the permission of the Court.]] 
 
4[16A. Transfer of cases.— 
 
(a)  Notwithstanding anything contained in any other law for the time being in force, 
the Chairman  NAB may apply to any court of law or tribunal that any case 
involving 5[any] offence under this Ordinance pending before such court or tribunal 
shall be transferred to a Court established under this Ordinance, then such other 
11[court or tribunal] shall transfer the said case to any Court established under this 
Ordinance and it shall 6[be deemed to be a reference under section 18 of 11[this 
Ordinance], and it shal l] not be necessary for the Court to recall any witness or 
again to record any evidence that may have been recorded. 
 
1Subs. by Ord. No. 133 of 2002, s.16, for “section”. 
2Omitted by Act. XI of 2022, S.11 
3Subs. by Act. XI of 2022, S.12 
4New section 16A added by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 12. 
5Subs. by Ord. No. 133 of 2002, s. 18, for “a Schedule”. 
6Ins. Ibid 
7Subs. Ibid, s. 16 
8Subs. by the National Accountability Bureau (Second Amdt.) Ord. 2000 (24 of 2000), s.6 for “from”. 
9Subs. Ibid, for “in the public sector” 
10Subs. by Act XVI of 2022, s.8 
11Omitted and Subs. by Act. No XXIV of 2023 by ss.7-9. 
 
 
Page 20 of 38 
 
1[(b)  In respect of any case pending before a Court, 2[if] the Prosecutor General 
Accountability or any Special Prosecutor authorised by him in this behalf, 
having regard to the facts and circumstances of the case and in the interest of 
justice and for the protection and safety of witnesses, considers it necessary that 
such case is 5[required to be] transferred for trial, he may apply, for the transfer 
of the case from any such Court in one Province to a Court in another Province 
or from one 2[Court] in a Province to another Court in the same Province. 
 
 
(i)  to the Supreme Court of Pakistan in case the transfer is intended from a 
Court in a Province to a Court in another Province; and 
 
(ii)  to the High Court of the Province in case the transfer is intended from 
one Court in a Province to another Court in the same Province5[:]  
 
 
and the Supreme Court or the High Court, as the case may be, if it is in the 
interest of justice, transfer the case from one 2[Court] to another 2[Court] and 
the case so transferred shall be tried under this Ordinance without recalling any 
witness whose evidence may have been recorded. 
 
(c) The accused may also make an application to the Supreme Court for the transfer 
of a case from a Court in one Province to a Court in another Province and to the 
High Court for transfer of a case from one Court in a Province to another Court 
in the same Province and the Supreme Court or the High Court, as the case may 
be, if it is in the interest of justice, transfer the case from one Court to another 
Court, and the case so transferred shall be tried under this Ordinance without 
recalling any witness whose evidence may have been recorded.]] 
 
4[(d)  The provisions of this section shall mutatis mutandis apply to the Islamabad 
Capital Territory.] 
 
3[16B. Contempt of Court.—The Court shall have the power to punish for contempt of court 
with imprisonment for a term which may extend to six months and with fine which may extend to 
one million rupees any person who— 
 
(a)  abuses, interferes with or obstructs the process of the Court in any way or 
disobeys any order or direction of the Court; 
 
(b)  scandalizes the Court or otherwise does anything which tends to bring the Court 
or a person constituting the Court into hatred, ridicule or contempt; 
 
(c)  does anything which tends to prejudice the determination of a matter pending or 
most likely to come up before the Court; or 
 
(d)  does anything which, by any other law, constitutes, contempt of court. 
 
 
 
 
 
 
1Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001) s. 14, for sub­section (b). 
2Subs. & Ins. by Ord. No. 133 of 2002, s. 18, for “court”. 
3New section 16B ins. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 7. 
4Added by Act XVI of 2022, s.9 
5Ins. and Subs. by Act XXIV of 2023 by s.9. 
 
 
 
Page 21 of 38 
 
1[*  *  *  *  *  *  *] 
 
 
17. 2[Provisions] of the Code to apply.— 
 
 
(a)  Notwithstanding anything contained in any other law for the time being in force, 
unless there is anything inconsistent with the provisions of this Ordinance, the 
provisions of the Code of Criminal procedure, 1898, (Act V of 1898) shall 
mutatis mutandis, apply to the proceedings under this 3[Ordinance]. 
 
 
(b)  Subject to sub­section (a), the provisions of Chapter XXIIA of the Code shall 
apply to trials under this Ordinance. 
 
 
7[(c)  * * * * * * * ] 
 
 
5[(d)  Notwithstanding anything in section 234 of the Code, a person accused of more 
offences than one of the same kind committed during the space of any number 
of years, from the first to the last of such offences, may be charged with and 
tried at one trial for any number of such offences.] 
 
18. Cognizance of offences.— 
 
(a)  The 4[*]Court shall not take cognizance of any offence under this Ordinance 
except on a reference made by 6[the Chairman NAB or an officer of the NAB 
duly authorised by him.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Explanation omitted by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 15. 
2Subs. by Ord. no.133 of 2002, s.19, for “Provision”. 
3Subs. ibid., for “Order”. 
4The word “Accountability” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 20. 
5New sub­section (d) ins. ibid, s.19. 
6Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 8, for certain words. 
7Omitted. by Act XVI of 2022, s.10 
 
  
 
Page 22 of 38 
 
(b)  A reference under this Ordin ance shall be initiated by the 1[*] National 
Accountability Bureau on— 
 
(i)  a reference received from the 2[***] appropriate government; or 
 
(ii)  receipt of a complaint; or 
 
(iii)  3[its] own accord. 
 
                                    4[(c)  Where the Chairman NAB, or an officer of the NAB duly authorized by him, is 
of the opinion that it is, or may be, necessary and appropriate to initiate 
proceedings against any person, he shall refer the matter for inquiry 5[. If after 
completion of inquiry the allegations of commission of an o ffence under this 
Ordinance are substantiated with material evidence, the matter shall be 
converted   into investigation: 
 
Provided that the report of the inquiry shall be provided to the     accused.]] 
 
(d)  The responsibility for inquiry into and investigation of an offence alleged to 
have been committed under this Ordinance, shall rest on the NAB to the 
exclusion of any other agency or authority, unless any agency or authority is 
required to do so by the Chairman 6[NAB] 7[or by an officer of the NAB duly 
authorised by him]5[*]. 
 
5[(e)  * * * * * * *] 
 
(f)  Any Inquiry 8[or] Investigation under this Ordinance shall be completed 
5[within six months] 9[***]. 
 
(g)  The 10[*] Chairman NAB, 11[or 12[*] an officer of the NAB duly authorized by 
him,] shall appraise the material and the evidence placed before him during the 
inquiry and the investigation, and if he decides that it would be proper and just 
to proceed further 13[and there is sufficient material to justify filing of a 
reference], he shall refer the matter to 14[a] Court. 
 
 
 
 
 
 
 
1The word “Chairman” omitted, by NAB (amdt) Ordonnance, 2000 (24 of 2000), s.8. 
2The words “Chief Executive of an” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 13. 
3Subs. by Ord. No. 24 of 2000, s. 8 for “his”. 
4Subs. ibid for the original sub­section (c). 
5 Subs. and Omitted by Act. XI of 2022, S. 13 
6Ins. by Ord. No. 133 of 2002, s. 20. 
7Subs. by Ord. No. 24 of 2000, s. 8 for “or/and Deputy Chairman”. 
8Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 20, for “and”. 
9The Certain words omitted by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 8. 
10The word “Deputy” omitted by the national Accountability Bureau (Amdt) Ord. 2000 (4 of 2000), s. 13. 
11Ins. by Ord. no. 24 of 2000, s.8. 
12The word “by” omitted by the National Accountability Bureau (Amdt) Ord. 2001 (35 of 2001), s.16. 
13Ins. ibid. 
14Subs. by Ord. No.133 of 2002, s.20, for “an Accountability”. 
 
 
Page 23 of 38 
 
 (h)  If a complaint is inquired into and investigated by the NAB and it is concluded 
that the complaint received was prima facie frivolous  or has been filed with 
intent to malign or defame any persons, the Chairm an 1[NAB] or Deputy 
Chairman NAB or 2[an officer of the NAB duly authorised by the Chairman 
NAB], may refer the matter to the Court, and if the complainant is found guilty 
he shall be punishable with imprisonment for a term which may extend to one 
year, or with fine or with both. 
 
19. Power to call for information.—10[(1)] The Chairman NAB or 3[an officer of the NAB 
duly authorised by him] may, during the course of an inquiry 4[or investigation] 5[of an offence under 
this Ordinance]:— 
 
(a)  call for information from any person 9[with regard to particulars of the subject 
inquiry or investigation] for the purpose of satisfying himself whether there has 
been any contravention of the provisions of this Ordinance or any rule or order 
made there under; 
 
(b) require any person to produce or deliver any document or thing useful or 
relevant 9[with regard to the subject inquiry or investigation]; 
 
(c)  examine any person acquainted with the facts and circumstances of the case 
9[with regard to the subject inquiry or investigation] ; 11[and] 6[*] 
 
7[(d)  require an bank or financial institution, notwithstanding anything contained in 
any other law for the time being in force, to provide any information relating to 
any person whosoever, including copies of entries made in a bank’s or a 
financial institution’s books such as ledgers, day books, cash books and all other 
books including record of information and transactions saved in electronic or 
digital form, and the keepers of such books or records shall be obliged to certify 
the copies in accordance with law 9[with regard to the subject inquiry or 
investigation] 8[.]] 
 
9[12[(2)] 11[Any] person called to provide information 11[under sub-section (1)] in relation to an 
offence alleged to have been committed under this Ordinance, shall be informed if he is an accused 
person or otherwise, and if the person is alleged to have committed an offence he shall be informed of 
the allegations against him in such manner as would enable him to file his defence.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Ins, by the National Accountability Bureau (Amdt.) Ord. 2002 (133 of 2002) s. 20. 
2Subs. by the National Accountability Bureau (Amdt.) Ord. 2002 (133 of 2002) s. 20. for “the prescribed law officer”. 
3Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 21, for “any authorised officer”. 
4Ins. by the National Accountability Bureau (Amdt) Ordinance 2000 (4 of 2000), s. 14. 
5Subs. by Ord. No. 133 of 2002, s. 21, for “in connection with the contraventions of any provisions of this Ordinance.” 
6The word “and” omitted ibid. 
7Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 17 for clause (d). 
8Subs. by Act No. XXIV of 2023 s.10 for the expression “; and”. 
9Ins. and Subs. by Act XVI of 2022, s.11 
10The existing provision of section 19 shall be numbered as sub-section (1) by Act No.XXIV of 2023 by s.10. 
11Ins. and Subs. by Act No. XXIV of 2023 s.10. 
12Clause (e) re-numbered as sub-section 2 by Act XXVI of 2023 s.10. 
 
 
 
Page 24 of 38 
 
20. Reporting of suspicious financial transactions. ― 
 
(a)  Notwithstanding anything contained in any law for the time being in force, it 
shall be the duty of all banks and financial institutions to take prompt and 
immediate notice of all unusual or large transactions 1[in an] account, which 
have no apparently genuine economic or law full purpose and upon bonafide 
professional judgment of the Bank 2[or financial institution] that such 
transactions could constitute or be related to 3[an offence under this Ordinance], 
the manager or director of such 4[Bank or] financial institution shall report all 
such transactions to the Chairman NAB forthwith by the quickest possible mode 
of communication to be confirmed in writing. 
 
(b)  Whoever fails to supply the information in accordance with sub­section (a) shall 
be punishable with rigorous imprisonment which may extend to 5 years, 5[and] 
with fine 6[***]. 
 
11[Explanation. —For the purposes of this section, a transaction in cash over two million 
Rupees shall be considered as an unusual or large transaction.] 
 
7[(c) *  *  *  *  *  *  *] 
 
 
21. International Cooperation Request for mutual legal assistance.12[(1)] The Chairman 
NAB or any officer authorized by the Federal Government may request a Foreign State to do 8[any or 
all of] the following acts in accordance with the law of such State: — 
 
(a)  have evidence taken, or documents or other articles produced; 
 
(b)  obtain and execute search warrants or other lawful instruments authorizing 
search for things relevant to investigation or proceedings in Pakistan believed 
to be located in that State, and if found, seize them; 
 
(c)  freeze assets, by whatever processes are lawfully available in that State, to the 
extent to which the assets are believed on reasonable grounds to be situated in 
that State; 
 
(d)  confiscate articles and forfeit assets to the extent to which the articles or assets, 
as the case may be, are believed to be located in that State; 
 
(e)  transfer to Pakistan any such evidence, documents, things, articles, assets or 
proceeds realized from the disposal of such articles or assets; 13[and] 9[*] 
 
(f)  transfer in custody to Pakistan a person detained in 10[that] State who consent 
to assist Pakistan in the relevant investigation or proceedings 13[.] 
 
 
 
 
 
 
 
 
 
 
 
1Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 18, for “with context to the”. 
2Subs. ibid., for “suspicion”. 
3Subs. by Ord. No. 133 of 2002 s. 22, for certain words. 
4Ins. by Ord. No. 35 of 2001, s. 18. 
5Subs. by Ord. No, 133 of 2002, s. 22, for “or”. 
6The Comma and words “, or with both” omitted ibid. 
7Sub­section (c) omitted ibid. 
8Ins. ibid., s.23. 
9The word “and” omitted by the National Accountability Bureau (Amdt,) Ordinance, 2001 (35 of 2001) s. 19. 
10Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 23, for “the foreign”. 
11Added by Act XVI of 2022, s.12 
12The existing provision of section 21 shall be numbered as sub-section (1) by Act XXIV of 2023 by s.11. 
13Added and Subs. by Act No. XXIV of 2023 s.11. 
 
 
 
 
Page 25 of 38 
 
1[(g)  * * * * * * *] 
 
 
2[6[(2)] 7[Notwithstanding] anything to the contrary contained 7[in sub -section (1)] , the 
Chairman NAB may, on such terms and conditions as he deems fit, employ any person or organisation, 
whether in Pakistan or abroad, for detecting, tracing or identifying assets acquired by an accused in 
connection with an offence under this Ordinance, and secreted or hoarded abroad, or for recovery of 
and repatriation to Pakistan of such assets.] 
 
22. Jurisdiction.― 
 
(a)  The Chairman NAB may 3[inquire into and] investigate any suspected offence 
which appears to him on reasonable grounds to involve 4[an offence under] this 
Ordinance, and has been referred to him, or of his own accord. 
 
(b)  The Chairman NAB may, if he thinks fit, conduct any such investigation in 
conjunction with any other agency or any other person 5[*] who is, in the 
opinion of the Chairman NAB, a proper Agency or person to be concerned in 
it. 
 
1[23.  * * * * * * *] 
 
 
1[24. Arrest.—(a)  The  Chairman  NAB  may  issue  warrant  of  arrest during the course of 
investigation under this Ordinance, if— 
 
(i) the accused is intentionally or willfully not joining the      investigation after 
repeated notices; 
 
(ii) the accused is attempting to abscond; 
 
(iii) there are sufficient grounds that the accused would temper      with the 
prosecution evidence; or 
 
(iv) there is credible information regarding repetition or  continuation of offence 
under this Ordinance. 
 
(b) If the Chairman, NAB, or an officer of the NAB duly authorized by him, decides to refer 
the case to a Court, such reference along -with report of Investigation Officer shall 
contain the substance of the offence or offences as the case may be, alleged to have been 
committed by the accused and a copy of such reference shall be  forwarded to the 
Registrar of the Court to which the case has been sent to try the accused, and another 
copy shall be delivered to the accused.   
 
(c) The provisions of sub-section (a) shall also apply to cases, which have already been 
referred to the Court. 
 
 
1Omitted and Subs.  by Act. XI of 2022, Ss. 14 , 15 and 16. 
2New clause (h) added by the National Accountability Bureau (Amdt.) Ordinance, 2002(133 of 2002) s. 23. 
3Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 15. 
4Subs. by Ord. No. 133 of 2002, s. 24, for certain words. 
5The word and oblique “which/” omitted ibid. 
6Clause (h) re-numbered as sub-section 2 by Act No. XXIV of 2023, s.11. 
7Subs. by Act No. XXIV of 2023 s.11. 
 
 
 
 
Page 26 of 38 
 
(d)  Notwithstanding anything contained in the Code, where the holder of a public office or 
any other person accused of an offence is arrested by NAB under this Ordinance, NAB 
shall, 3[at the time of arrest ], inform him of the grounds and substance on the basis of 
which he has been arrested and produce him before, the Court within a period of twenty 
four hours of arrest excluding the time necessary for the journey from the place of arrest 
to the Court and such person  shall, having regard to the facts and circumstances of the 
case, be  liable to be detained in the custody of NAB for purpose of inquiry  and 
investigation for a period not exceeding fourteen days. 
 
(e)  The chairman, NAB may declare and notify any place as a police station or a 
sub-jail at his discretion.] 
 
1[25. Voluntary return and plea bargain.― 
 
(a)  Notwithstanding anything contained in section 15 or in any other law for the 
time being in force, where a holder of public office or any other person, prior to 
the authorization of investigation against him, voluntarily comes forward and 
offers to return the assets or gains acquired or made by him in the course, or as 
the consequence, of any offence under this Ordinance, the Chairman NAB may 
accept such offer and after determination of the amount due from such person 
and its deposit with the NAB discharge such person from all his liability in 
respect of the matter or transaction in issue: 
 
Provided that the matter is not sub judice in any court of law. 
 
(b)  Where at any time after the authorization of investigation, before or after the 
commencement of the trial or during the pendency of an appeal, the accused 
offers to return to the NAB the assets or gains acquired or made by him in the 
course, or as a consequence, of any offence under this Ordinance, the Chairman, 
NAB, may, in his discretion, after taking into consideration the facts and 
circumstances of the case, accept the offer on such terms and conditions as he 
may consider necessary, and if the accused agrees to return to the NAB the 
amount determined by the Chairman, NAB, the Chairman, NAB, shall refer the 
case for the approval of the Court, or as the case may be, the Appellate Court 
and for the release of the accused2[:] 
 
4[Provided that statement of an accused entering into plea bargain or 
voluntarily return shall not prejudice case of any other accused: 
 
Provided further that in case of failure of accused to make payment in 
accordance with the plea bargain agreement approved by the Court, the 
agreement of plea bargain shall become inoperative to the rights of the parties 
immediately.] 
 
4[(ba)  Where an accused challenges validity of order approving plea bargain or it 
comes to the knowledge of the Court otherwise that the plea bargain was a result 
of duress, coercion or any other illegal pressure exerted on the accused during 
the course of inqui ry or investigation, the Court after hearing both the parties 
may recall the approval of plea bargain to the extent of that accused.] 
 
 
1Subs. by Ord. No. 133 of 2002, s. 27. for “section 25”, which was previously amended by various enactments. 
2 Subs. by Act. XI of 2022, S. 17. 
3Subs. by Act XVI of 2022, s.13 
4Subs. and Ins. by Act XVI of 2022, s.14 
 
 
 
 
Page 27 of 38 
 
(c)  The amount deposited by the accused with the NAB shall be transferred to the 
Federal Government or, as the case may be, a Provincial Government or the 
concerned bank or financial institution, company, body corporate, co­operative 
society, statutory body, or authority concerned 8[* * *].] 
 
1[25A. Payment of loans, etc.― 
 
2[(a)  Where 3[an accused person] has been arrested or is in the custody of NAB or 
apprehends such arrest or custody for the investigation of the charge against him 
of committing an offence of wilful default on account of non­payment of dues 
to a bank or financial institution or Co­operative Society, he may at any stage 
before or after such arrest or before, during or after such custody or investigation 
apply to the Governor, State Bank of Pakistan for reconciliation of his liability 
through the Conciliation Committee and the Governor may, if he deems fit, refer 
the matter to the Conciliation Committee. 
 
(aa)  The Governor, State Bank of Pakistan shall constitute one or more Conciliation 
Committees for the purposes of this Ordinance.] 
 
4[(b)  The Conciliation Committee shall consist of a nominee of the Governor, State 
Bank of Pakistan, being a senior officer of the State Bank well qualified in the 
profession of banking who shall be the Chairman of the Committee, two 
nominees of the NAB to be no minated by the Chairman NAB, two chartered 
accountants to be nominated by the Governor, State Bank of Pakistan, one 
Chartered Accountant to be nominated by the Council of the Institute of 
Chartered Accountants of Pakistan, Karachi, such nomination to be obtained by 
the Governor, State Bank of Pakistan, a Chartered Accountant to be nominated 
by the 5[accused] and a Chartered Accountant to be nominated by the lender 
bank or financial institution. 
 
Explanation. —Where the 6[lender] is a consortium or group of banks 
or financial institutions, the lender means the lead bank or financial institution. 
 
(bb)  The Chairman of the conciliation Committee shall convene the meetings and 
conduct proceedings of the 7[Conciliation] Committee in the manner he deems 
fit.] 
 
 
 
 
 
 
 
 
 
 
1New section 25A ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 18. 
2Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for sub­section (a) which was previously 
amended by Ord. No. 4 of 2000, s. 18. 
3Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28, for “a person”. 
4Subs. by Ord. No. 24 of 2000, s. 11, for sub­section (b). 
5Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28, for “borrower”. 
6Subs. ibid., for “Leader”. 
7Ins. ibid., 
8Omitted. by Act XVI of 2022, s.14 
 
 
 
Page 28 of 38 
 
1[(c)  The Conciliation Committee, after examination of the record of the lending 
bank or financial institution and the 2[accused] and after hearing the parties 
through their Chartered 3[Accountants], shall determine the amount outstanding 
against the 2[accused] calculated in accordance with law, rules, regulations and 
circulars of the State Bank of Pakistan and further determine the manner and the 
schedule of repayment having regard to the facts of each case. The 2[accused], 
if he so desires, shall be heard at commencement and before the conclusion of 
proceedings: 
 
 
Provided that the 2[accused] shall have the right to have access to, and 
instruct, the Chartered Accountant representing him before the Conciliation 
Committee even if the 2[accused] is in 4[*] custody, during the proceedings of 
the Conciliation Committee.] 
 
 
(d)  The Conciliation Committee shall conclude the reference within thirty days and 
its recommendations shall be recorded by its Chairman and shall contain the 
views of all member of the 5[Conciliation] Committee. The recommendations 
of the Conciliation Committee shall be submitted to the 6[Governor, State Bank 
of Pakistan]. 
 
 
7[(e)  The Governor, State Bank of Pakistan shall consider the recommendations 
submitted to him under sub­section (d) and may accept the recommendations or 
may, for reasons to be recorded, pass such other appropriate order thereon as he 
deems fit. The acceptance of the recommendations of the 5[Conciliation] 
Committee or passing any other order as aforesaid shall constitute the decision 
of the Governor, State Bank of Pakistan.] 
 
8[(f)  Where the 2[accused] undertakes to repay the amount as determined by the 
Conciliation Committee, the Chairman NAB, with the approval of the Court, 
may release the accused.] 
 
 
9[(g)  The decision of the Governor State Bank of Pakistan shall be communicated to 
the Chairman NAB, which shall be binding on him, except for valid reasons to 
be recorded in writing subject to approval of the Court, to be accorded within a 
period of seven days.] 
 
 
10[(h)  In the event of failure either of the Conciliation Committee to conclude the 
reference within thirty days of the commencement of the conciliation 
proceedings or the failure of the 2[accused] to accept and implement the decision 
of the Governor, State Bank of Pakistan regarding the payment and matters 
relating thereto, such failure to accept or implement the decision shall be 
referred to the 11[*]Court subject to the provisions of Section 31 D and the Court 
may proceed with the case thereafter: 
 
 
 
 
 
1Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for sub­section (c). 
2Subs. by Ord. No. 133 of 2002, s. 28, for “borrower”. 
3Subs. ibid., for “Accountant”. 
4The word “the” omitted ibid. 
5Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 28. 
6Subs. by the National Accountability Bureau (Second Amdt.) Ordinance, 2000 (24 of 2000), s. 11, for the “Chairman NAB”. 
7Subs. ibid., for sub­section (e). 
8Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 23, for sub­section (f), which was previously amended 
by Ord. No. 24 of 2000, s. 11. 
9Subs. by Ord. No. 35 of 2001, for sub­section (g). 
10Subs. by Ord. No. 24 of 2000, s. 11, for sub­section (h). 
11The word “Accountability” omitted by Ord. No. 133 of 2002, s. 28. 
 
Page 29 of 38 
 
Provided that the period of thirty days may be extended by the Governor, 
State Bank of Pakistan by such further period or periods as he may find 
necessary having regard to the facts and circumstances of the case and for 
reasons to be recorded.] 
 
1[26. Tender of pardon.—(a) Notwithstanding anything contained in the Code, at any stage of 
inquiry, investigation or trial, the Chairman  NAB may, with a view to obtaining the evidence of any 
person supposed to have been directly or indirectly concerned in or privy      to any offence, tender a 
full or conditional pardon to such a person on condition of his making a full and true disclosure of the 
whole of           the circumstances within his knowledge based on material relating  to the said offence 
including the names of the persons involved therein whether as principals or abettors or otherwise: 
 
 Provided that such person shall stand disqualified for a period  of ten years, to be reckoned 
from the date of termination of the trial,  for seeking or from being elected, chosen appointed or 
nominated as a member or representative of any public body or any statutory or local authority or in 
service of Pakistan or of any Province. 
 
(b) Every person accepting a tender of pardon under sub-section (a) shall be examined by 
a Magistrate in the presence of the accused who shall be given an opportunity of cross-
examining the person  and the person shall also be examined as a witness in the 
subsequent trial.] 
 
(c)  Subject to sub­section (d), the person to whom pardon has been granted under this 
section shall not— 
 
(i)  in the case of a full pardon be tried for the offence in respect of which the pardon 
was granted; and 
 
(ii)  in the case of a conditional pardon be awarded a punishment or penalty higher 
or other than that specified in the grant of pardon notwithstanding the 
punishment or penalty authorized by law. 
 
(d)  Where the Chairman NAB certifies that in his opinion, any person who has accepted 
such tender has, either by wilfully concealing anything essential or by giving false 
evidence through wilful or reckless mis­statement, not complied with the condition on 
which the tenders 2[of pardon] was made, such a person may be tried for the offence in 
respect of which the pardon was so tendered, or for any other offence of which he 
appears to have been guilty in connection with the said matter including the offence of 
giving false evidence, which he knows or ought to know is false. 
 
(e) Any statement made before 3[a magistrate] by a person who has accepted tender of 
pardon may be given in evidence against him at 4[the] trial. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 Subs. by Act XI of 2022, S. 18  
2Ins. by Ord. No. 133 of 2002, s. 29. 
3Subs. by the National Accountability Bureau (Second Amdt.) Ordinance. 2000 (24 of 2000). s. 12, for certain words. 
 4Subs. ibid., for “such”. 
 
Page 30 of 38 
 
27. Power to seek assistance. The Chairman NAB 1[,or an officer of the NAB duly authorised 
by him,] shall have the power to seek full and complete assistance and call for all or any documents 
and information relevant to or in connection with any matter or 2[inquiry or investigation] pending 
before the NAB, 3[or disposal of any property surrendered to or seized by the NAB,] from any 
department of the Federal Government, Provincial Government, local authority, bank, financial 
institution, person or any authority and institution or department in the public sector or the private 
sector, as he may deem fit and proper to demand or require, 11[ except to seek information, document 
or assistance the secrecy of which is protected under the law]. 
 
4[28. Appointment of officers and staff in the National Accountability Bureau. — 
 
(a) The National Accountability Bureau may, in such manner and on such 12[terms] and 
conditions of service, efficiency, discipline and conduct etc. as may be prescribed 
by rules, appoint such officers and staff as may be considered necessary for the 
efficient performance of its functions. 
 
(b) The National Accountability Bureau, may appoint advisers, consultants and experts, 
on payment of such fee or remuneration as  may be prescribed by rules to perform 
its functions and exercise its powers under this Ordinance.] 
 
29. Accused to be competent witness. 5[An accused] shall be a competent witness for the 
defence and may give evidence on oath in disproof of the charges made against him: 
 
 
Provided that the accused shall not be compelled to be a witness against himself: 
 
Provided further that, where an accused 6[*] appears as a witness of his own choice and refuses 
to answer any question, the Court may draw such adverse inference from such refusal as it may think 
proper. 
 
30. False evidence etc .—(a) Notwithstanding anything 7[to the contrary] contained in 8[this 
Ordinance] or any other law 9[for the time being] in force, on pronouncement of judgement the 10[*] 
Court shall have the jurisdiction and power to take cognizance of an offence committed in the course 
of the investigation or trial of a case by any officer, any witness, including an expert, who has tendered 
false evidence in the case, whether he deposed in 12[Court] or not, or any other person, under sections 
176 to 182 of Chapter X, or sections 191 to 204, or 211 to 223, or 225­A of Chapter XI, of the Pakistan 
Penal Code 1860, (Act XLV of 1860) or under any other law relating to false evidence and offences 
against public justice, and to summarily try him and award punishment provided for the offence under 
the law. 
 
 
 
 
 
 
 
 
 
 
 
1Ins. by the National Accountability Bureau (Second Amdt.) Ord. 2000 (24 of 2000), s. 13. 
2Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 30, for “proceeding”. 
3Ins. ibid., s 30. 
4Subs.by Act XI of 2022, S. 19. 
5Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 32, for certain words. 
6The word “person” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002) s. 32. 
7Ins. ibid, s. 33. 
8Subs. ibid, for the “the preceding provisions”. 
9Subs. ibid., for “already”. 
10The word “Accountability” omitted ibid., 
11Subs. by Act XVI of 2022, s.15 
12Subs. by Act No. XXIV of 2023 ss.12 & 13. 
 
 
Page 31 of 38 
 
(b)  For the purpose of trial under sub­section (a), the Court may, as nearly as may 
be, follow the procedure specified in Chapter XXII of the Code. 
 
(c)  The proceeding under sub­section (a) may be initiated by the 1[*] Court on its 
own accord at any time after the decision of the case or, in the event that there 
is an appeal, after the decision thereof, or on an application made by the 1[*] 
2[prosecution] 3[or the accused] tried by the Court, within thirty days. 
 
31. 4[Prohibition to hamper investigation].—(a) Notwithstanding anything contained in any 
other law for the time being in force, if any person concerned with the inquiry 5[,] investigation and 
prosecution of a case consciously and deliberately and with malice 6[*] compromises, hampers, 
misleads, jeopardizes or defeats an 7[inquiry or] investigation of a case under process before NAB or 
any concerned agency or authority or 8[the Court or any other court] he shall be 9[guilty of an offence 
under this Ordinance puni shable with rigorous imprisonment for a term which may extend to ten 
years]. 
 
(b)  No person will be proceeded 10[against] under this section except with the 
sanction of a Committee 11[comprising] the Chairman NAB Deputy Chairman 
NAB and the Prosecutor General Accountability. 
 
 
*[12[31A. * * * * * * * ] 
 
13[31B. Withdrawal and termination of pending proceedings.  — (1) Prior to filing of a 
reference, the Chairman, NAB in consultation with the Prosecutor General, having regard to the totality 
of facts, circumstances and evidence, may partly, wholly, conditionally or unconditionally withdraw 
or terminate any proceedings under this Ordinance, if such proceedings are unjustified. 
 
(2) After the filing of a reference, if the Chairman, NAB in consultation with the Prosecutor 
General, having regard to the totality of facts, circumstances and evidence is of the view that the 
reference is Partly or wholly unjustified, he may recommend to the Court for approval where the matter 
is pending that the reference may partly or wholly be withdrawn or terminated and upon such 
withdrawal or termination— 
 
(i)  if it is made before a charge has been framed, the accused shall be discharged 
in respect of such offence or offences; and 
 
(ii)  if it is made after a charge has been framed, he shall be acquitted in respect of 
such offence or offences.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1The word “Special” omitted by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 20. 
2Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 24, for “Prosecutor”. 
3Subs. by Ord. No. 133 of 2002, s. 33, for “of the person accused of an offence”. 
4Amended by Ord. No.4 of 2000, s.21. 
5Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 34, for “and”. 
6The word “aforethought” omitted ibid., 
7Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s.34. 
8Subs. ibid., for “any Court or an Court” which was previously amended by Ord. NO. 4 of 2000, s. 21. 
9Subs. ibid., for certain words. 
10Subs. ibid., for “with”. 
11Subs. ibid., for “composing”. 
12Omitted. by Act XVI of 2022, s.16 
13Subs. by Act XVI of 2022, s.17 
*Ss. 31A, 31B and 31C Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 22. 
 
 
Page 32 of 38 
 
31C. 1[Court to take cognizance of offence with prior approval of the State Bank .] No 
Court established under this Ordinance shall take cognizance of an offence against an officer or an 
employee of a bank or financial institution for writing off, waiving, restructuring or refinancing any 
financing facility, interest or mark­up without prior approval of the State Bank of Pakistan.] 
 
2[31D. Inquiry, investigation or proceedings in respect of imprudent bank loans, etc. 
Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no 
inquiry, investigation or proceedings in respect of imprudent loans, defaulted loans or rescheduled 
loans shall be initiated or conducted by the National Accountability Bureau against any person, 
company or financial institution without reference from Governor, State Bank of Pakistan: 
 
Provided that cases pending before any Accountability Court before coming into force of the 
National Accountability Bureau (Second Amendment) Ordinance, 2000, shall continue to be 
prosecuted and 11[conducted] without reference from the Governor, State Bank of Pakistan.] 
 
3[31DD.    Approval   of   the   State   Bank   of   Pakistan. —Notwithstanding anything 
contained in this Ordinance or any other law for the time being in force, no inquiry, investigation or 
proceedings in respect of a decision of a Board  11[or credit committee]  of a Bank or financial 
institution, shall be initiated without the prior approval of the Governor, State Bank of Pakistan.] 
 
4[31E. Protection of witnesses . The Chairman NAB or the Court may in the facts and 
circumstances of a case take such measures as may be considered necessary for the safety, security 
and protection of witnesses and their families.] 
 
 
32. Appeal 5[and revision] . — (a) Any 6[person convicted or the Prosecutor General 
Accountability, if so directed by 7[the Chairman] NAB,] aggrieved by the final judgement and order 
of the Court under this Ordinance may, within 8[thirty] days of the final Judgement and order of the 
9[*] Court prefer an appeal to the High Court 11[under whose jurisdiction] where the Court is situated 
10[:] 
 
10[Provided that no appeal shall lie against any interlocutory order of the Court.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Ins by Ord. No. 24 of 2000 s.15. 
2New section 31D ins. ibid., s. 16. 
3 Ins. by Act XI of 2022, S. 20. 
4New section 3IE, ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 26. 
5Added by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 37. 
6Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2000 (4 of 2000), s. 23, for “Party to the Proceedings”. 
7Ins. by Ord. No. 133 of 2002, s. 37. 
8Subs. by Act XI of 2022, S. 21for “ten” 
9The word “Accountability” omitted by Ordinance, 2002 (133 of 2002), s. 37. 
10Subs. and Ins. by the National Accountability Bureau (Amdt.) Ordinance, 2001, (35 of 2001), s. 27. 
11Subs. and Ins. by Act No. XXIV of 2023 ss.14-16. 
 
 
 
 
 
Page 33 of 38 
 
(b)  All Appeals against the final Judgement 1[* *] filed before the High Court will 
be heard by a Bench of not less than two judges constituted by the Chief Justice 
of the High Court 2[The provisions contained in section 426 of the Code shall 
apply mutatis mutandis in case of an appeal filed against order of conviction.] 
 
3[(c)  No revision shall lie against any interlocutory order of the Court.] 
 
4[(d) *  *  *  *  *  *  *] 
 
14[32A Second Appeal. — Any person convicted or the Prosecutor General Accountability, if 
so directed by the Chairman NAB, aggrieved by the decision made by the High Court under section 
32, may prefer a second appeal to the Federal Constitutional Court within a period of thirty days.] 
 
5[33. Transfer of pending proceedings.— Any and all proceedings pending before a 6[court] 
under the Ehtesab Act, 1997(IX of 1997), shall stand transferred to 7[a] Court as soon as it is constituted 
under this Ordinance within the same Province 13[or area of jurisdiction], and it shall not be necessary 
to recall any witness or again to record any evidence that may have been recorded.] 
 
8[33A. Payment of bonuses etc . There may be paid bonuses or ex­gratia 9[payments] to the 
officers and staff of the 10[NAB], other Government servants, public servants and rewards to members 
of public for rendering commendable services in detection, investigation and prosecution of 11[any 
offence under this Ordinance] as may be prescribed by rules]. 
 
12[33B. Reporting of public contracts.― All Ministries, Divisions and Attached Departments 
of the Federal Government, all departments of Provincial and local governments, statutory 
corporations or authorities established by the Federal Government or Provincial Government and 
holders of public office shall furnish to NAB a copy of any contract, entered into by such Ministries, 
Divisions and Attached Departments of the Federal Government, all departments of Provincial 
Government or local government, statutory  corporations or authorities established by the Federal 
Government or Provincial Government or such holder of public office on its behalf, as the case may 
be, of the minimum monetary value of fifty million rupees or more, within such time as is reasonably 
practicable from the date of signing such contract. 
 
33C. Measures for the prevention of corruption and corrupt practices.― The Chairman 
NAB, shall from time to time as he deems fit, constitute committees comprising officers of the NAB 
or other persons or organisations from the private or public sectors to— 
 
(a)  educate and advise public authorities, holders of public office and the 
community at large on measures to combat corruption and corrupt practices; 
 
(b)  develop, arrange, supervise, participate in or conduct educational programmes 
or media campaigns, and generally to disseminate information on the 
detrimental effects of corruption and corrupt practices and the importance of 
maintaining the integrity of public administration; 
 
 
 
 
1The words “and order” omitted by Ord. 4 of 2000, s.23 
2Subs. by  Act XI of 2022, S. 21 
3Subs. by Ord. No. 133 of 2002, s. 37, for “sub­section (c)” which was previously amended by various enactments. 
4Sub­section (d) omitted by Ord. No. 35 of 2001, s. 27. 
5Subs. and shall be deemed always to have been so subs, by the National Accountability Bureau (Amdt.) Ordi nance, 1999 (19 of 1999), s.3, 
for the original section 33. 
6Subs. by Ord. No. 133 of 2002, s. 38, for “Court”. 
7Subs, ibid., for “an Accountability”. 
8New section 33A ins. by the National Accountability Bureau (Amdt.) Ordinance. 2001 (35 of 2001), s.28. 
9Subs. by the National Accountability Bureau (Amdt.) Ordinance. 2002 (133 of 2002). s. 39, for “payment”. 
10Subs. ibid,, for “National Accountability Bureau”. 
11Subs. ibid., for certain words. 
12New sections 33B, 33C, 33D and 33E ins. by Ord. No. 133 of 2002, s. 40. 
13Ins. by Act No. XXIV of 2023 by s.17. 
14Ins. by Act No. XIV of 2026, s.6. (It shall be deemed to have taken effect on and from the commencement of the National Accountabilit y 
Ordinance 1999 (XVIII of 1999). 
 
Page 34 of 38 
 
(c)  examine the laws in force, and also rules and regulations relating to the practice 
and procedure of various ministries, departments of the Federal Government or 
Provincial Government, statutory or other public corporations or bodies, and the 
conduct of holders of public office and to recommend amendments in such laws, 
rules or regulations, as the case may be, in order to eliminate corruption and 
corrupt practices; 
 
(d)  instruct, advise and assist any statutory or other public corporation or bodies or 
upon request, any organisation in the private and public sector on measures for 
the reduction and elimination of corruption and corrupt practices; and 
 
(e)  monitor the implementation of the instructions and advice as aforesaid and to 
assess and evaluate the success or otherwise of such instructions and advice on 
the reduction and elimination of corruption and corrupt practices. 
 
33D. NAB to submit an annual report. The Chairman NAB shall as soon as possible after 
the end of every calendar year but before the last day of March next following, submit to the 1[National 
Assembly and the Senate] a report of its affairs for that year which report shall be a public document 
and on its publication copies thereof shall be provided to the public at a reasonable cost. 
 
33E. Recovery of amount of fines, etc., as arrears of land revenue.— Any fine or other sum 
due under this Ordinance, or as determined to be due by a Court, shall be recoverable as arrears of land 
revenue.] 
 
2[33F.    Restriction on issuance of public statements. —No official of NAB, in any capacity, 
shall make any statement in public or to the media regarding persons involved in any inquiry or 
investigation conducted by NAB until a reference has been filed against such persons.] 
 
3[33G.    Punishment     for      making      public      statements. —Whoever contravenes the 
provisions of section 33F shall be punished with imprisonment for a term which may extend to one 
year but shall not be less than one month and with a fine of one million Rupees.] 
 
4[34.    Power   to   make   rules. —The   Federal   Government   may, by notification in the 
official Gazette, make rules to carry out the purposes of this Ordinance.] 
 
5[34A. Delegation of powers.― The Chairman NAB may, by an order in writing delegate any 
of his powers to and authorise performance of any of his functions by, an officer of the NAB as he 
may deem fit and proper, subject to such conditions, if any, as may be specified in the order, f or 
carrying out the purposes of this Ordinance.] 
 
 
 
 
 
 
 
 
 
 
 
1Subs. by Act XI of 2022, S. 22 for “President” 
2Ins. by Act XI of 2022, S. 23.  
3Ins. by Act XI of 2022, S. 24.  
4Subs. by Act XI of 2022, S. 25 
5New section 34A ins. by the National Accountability Bureau (Amdt.) Ordinance 2001 (35 of 2001), s. 29.  
 
Page 35 of 38 
 
35. Repeal. — (a) The Ehtesab Act 1997 shall stand repealed from the date of promulgation of 
this Ordinance, provided that notwithstanding the repeal of the said Act, any proceedings pending 
under Ordinance CXI of 1996, Ordinance No. XX of 1997 and the Ehtesab Act, 1997, before any Court 
established under the said Act of 1997 1[*] or any of the aforesaid Ordinances amending the same, 
shall 2[continue under this Ordinance as transferred under 3[***] section 33 to 4[a] Court.] 
 
5[(b)  Any case or proceedings pending under the aforesaid Ordinances and the Act of 
1997 immediately before the commencement of this Ordinance and transferred 
to any 6[Court] 7[***] shall be proceeded with and all subsequent proceedings 
shall be completed in accordance with, and under the provisions of, this 
Ordinance.] 
 
36. Indemnity . No suit, prosecution, or any other proceedings shall lie against the Federal 
Government, Provincial Government, Chairman NAB, or any other member of the NAB or any person 
exercising any power or performing any function under this Ordinance or the Rules m ade hereunder 
for any act or thing which has been done in good faith or intended to be done under this Ordinance or 
the rules thereof 8[:] 
 
8[Provided that if the accused has been acquitted by the Court on the ground that the case was 
initiated with malafide intention or based on false or fabricated evidence, the person responsible shall 
be punished with imprisonment of either description for a term which may extend to five years and 
shall also be liable to fine.] 
 
9[37. Removal of difficulties. ―  If any difficulty arises in giving effect to any provision of 
this Ordinance, the 10[Chairman NAB] 11[with the approval of the 8[Federal Government]], may make 
such order, not inconsistent with the provisions of this Ordinance, as may appear to him to be necessary 
for the purpose of removing such difficulty.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1The word “and/” omitted by Ord. No. 133 of 2002, s. 42. 
2Subs. by Ord. No. 4 of 2000, s. 25, for certain words, which was previously ins. by Ord. No. 19 of 1999 s. 4. 
3The words “sub­section (b) of” omitted by Ord. No. 35 of 2001, s. 30. 
4Subs. by Ord. No. 133 of 2002, s. 42, for “an Accountability”. 
5Subs. by Ord. No. 4 of 2000, s. 25, for the original sub­section (b). 
6Subs. by Ord. No. 133 of 2002, s. 42, for “court”. 
7The words “established under this Ordinance” omitted ibid., 
8Subs. and added by Act XI of 2022, Ss. 26-27. 
9Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2001 (35 of 2001), s. 31, for section 37. 
10Subs. by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 43 for “President”. 
11Subs. ibid., for certain words. 
 
 
 
 
Page 36 of 38 
 
1[THE SCHEDULE] 
 
[See section 10(b)] 
 
S.NO  Offences Punishment 
(1) (2) (3) 
1. 
Any person who aids, abets or through any wilful act or 
omission is instrumental in the commission of the offence of 
wilful default or with wrongful intent for illegal gratification by 
misuse of power, authority, influence, nepotism, favouritism 
writes off, waives, restructures or refinances illegally, 
improperly or without sufficient justification the principal 
amount of loan on any financial facility, interest or mark­up on 
any loan or financial facility provided to any person by any 
bank or fi nancial institution, a co­operative society, a 
Government department or an authority established or 
controlled by the Government shall  have committed or be 
deemed to have committed the offence of corruption or corrupt 
practices. 
Rigorous imprisonment 
for a term wh ich may 
extend to fourteen years 
and fine. 
2. 
Refuses to answer questions, or to provide information to any 
member of the NAB or any other agency when required to do 
so. 
Rigorous imprisonment 
for a te rm which may 
extend to five years. 
 
3.  
 
Giving false information or 
fabricating false evidence during inquiry into or investigation 
of an offence by the NAB or any agency authorised by the 
NAB in this regard when given by— 
(a) a complainant, witness or an accused person or any inquiry 
officer; and 
 
 
(b) the investigator of the National Accountability Bureau or 
concerned agency. 
 
 
 
 
 
 
Rigorous imprisonment 
for a term which may 
extend to five years. 
 
Rigorous imprisonment 
for a term which may 
extend to ten years. 
 
 
 
 
 
 
 
 
 
 
 
 
1Subs by the National Accountability Bureau (Amdt.) Ordinance, 2002 (133 of 2002), s. 44 for “the Schedule”, which was previously 
amended by various enactments. 
 
Page 37 of 38 
 
S.NO Offences Punishment 
(1) (2) (3) 
4. 
Misuse of authority or power in committing any offence 
specified above, by any person holding a public office 
including any offence under sections 161 to 165A of the 
Pakistan Penal Code (Act XLV of 1860). 
Rigorous imprisonment for 
a term which may extend to 
fourteen years. 
5. 
Deceitfully, fraudulently or dishonest ly causing loss to a 
bank, a financial institution, a co­operative society, a 
Government department, a statutory body or an authority 
established or controlled by the Federal Government, a 
Provincial Government or a local government. 
Rigorous imprisonment for 
a term which may extend to 
fourteen years. 
1[6. 
Section 168 PPC­Public Servant unlawfully engaging in 
trade. 
Simple imprisonment for 
one year, or fine, or both. 
7. 
Section 169 PPC­Public  Servant unlawfully buying or 
bidding for property. 
Simple imprisonment for 
two years, or fine, or both, 
and confiscation of 
property, if purchased. 
8. 
Section 201 PPC­Causing  dis­ appearance of evidence of 
an offence committed, or giving false information touching 
it to screen the offender 2[* * *]. 
Imprisonment of either 
description for seven years, 
and fine. 
 
 
 
 
 
 
 
 
 
 
 
1Added by S.R.O. 1065(I)/03 dated 20­11­03. 
2Omitted by S.R.O. 696(I)/04 dated 12­8­04. 
 
 
Page 38 of 38 
 
 
 
 
 
 
 
 
 
 
 
          Dated: 06-03-2026 
 
 
 
S. No. Offences Punishment 
(1) (2) (3) 
9. 
Section 218 PPC­Public servant framing an 
incorrect record or writing with intent to save 
person from punishment, or property from 
forfeiture. 
Imprisonment of either 
description for three years, or 
fine, or both. 
10. 
Section 219 PPC­Public servant in a judicial 
proceeding corruptly making and  
pronouncing an orde r, report, verdict or 
decision which he knows to be contrary to 
law. 
Imprisonment of either 
description for seven years, or 
fine, or both. 
11. 
Section 468 PPC­Forgery for the purpose of 
cheating. 
Imprisonment of either 
description for seven  years and 
fine. 
12. 
Section 471 PPC­Using as genuine a forged 
document which is known to be a forged. 
Punishable for fo rgery of such 
document. 
13. 
Section 472 PPC­Making or counterfeiting a 
seal, plate, etc., with intent to comm it a 
forgery punishable under section 467 of the 
Pakistan Panel Code, or possession with like 
intent any such seal, plate, etc., knowing the 
same to be counterfeit. 
Imprisonment for life or 
imprisonment of either description 
for seven years, and fine. 
14. 
Section 477A Falsification accounts.  Imprisonment of either 
description for seven years, or 
fine, or both.]