IN THE SUPREME
COURT OF PAKISTAN
(Original Jurisdiction)
PRESENT:
MR. JUSTICE JAWWAD
S. KHAWAJA
MR. JUSTICE IQBAL
HAMEEDUR RAHMAN
MR. JUSTICE MUSHIR
ALAM
Constitution
Petition No.26 of 2013
Khurram
Shahzad Chughtai … Petitioner(s)
Versus
Federation
of Pakistan
and others … Respondent(s)
For
the petitioner(s): Mr. Ali
Raza, ASC
Mr.
Tariq Aziz, AOR
For
the applicant(s): Mr. Athar
Minallah, ASC (in CMA-7108/13)
On
Court’s Notice: Mr. Salman
Aslam Butt, Attorney General for Pakistan.
For
respondent No.1: Mr. Imran ul
Haq Khan, DAG
(M/o
IT) Mr.
Muhammad Ayub, Dy. Manager (Legal)
For
respondent No.2: Dr. Ismail
Shah, Chairman
(PTA) Mr. Tariq
Salman, Member (Finance)
Mr.
Khurram Siddiqui, Director (Law)
Mr.
Munawwar Iqbal, Consultant (Legal)
Mr.
Faraz Khan Jadoon, L.O.
For respondent No.3: Nemo.
(FAB)
For
respondent No.4: Syed
Sibt-e-Hassan Gardezi, Acting G.M. (Law)
Mr.
Kamran Masood, Manager (F)
On
Court’s Notice:
For
Cabinet Division: Mr. Jamil
Ahmed, Sh. S.O.
For
M/o Finance: Nemo.
Date
of hearing 17.03.2014
ORDER
We have heard this matter partly. As noted in
our previoius order we are anxious that this matter is decided at the earliest
and if possible, before the auction of 3G and 4G licences. We are told that
previously the date of this auction was fixed as 7th April, but now
it has been postponed to 23rd April, 2014.
2. Today,
while hearing this petition, we asked the learned Attorney General to show the method
of book keeping of the USF and the treatment of the Fund, after the monies of
the USF were transferred to the Federal Consolidated Fund (FCF). He stated that
the Ministry of Finance would be aware of the book-keeping but today no
representative of the said Ministry, conversant with this aspect of the case is
present. He shall, therefore, ensure presence of a fully conversant functionary
of the Ministry of Finance to be present in Court tomorrow i.e. 18th
March, 2014.
3. Additionally,
it will be the office of the Auditor General and the Accountant General of
Pakistan Revenue (AGPR), who will be fully aware of the rules applicable to the
FCF. Mr. Athar Minallah, learned ASC
states that the Auditor General has already determined and prepared the Manual
of Accounting Principles in exercise of powers under Article 170 of the
Constitution in respect of the FCF. This will help in determining the
status/constitutionality of the transfer of USF funds from the National Bank
and eight other scheduled Banks to the FCF. The office shall issue notice to
the Auditor General and to the AGPR Islamabad who may depute officers of their
relevant departments conversant with the Manual of Accounting Principles as
well as the manner in which the USF and the FCF are maintained and audited
according to such Manual.
4. Today,
we were also informed by Mr. Kamran, Manager (Finance), USF that prior to the
amendment in the USF Rules made in 2013, the USF was earning interest/profit on
the funds. In the financial year ending 30th June, 2013 a sum of
rupees 5.6 billion was earned by the USF as income on the monies of the fund
deposited with the National Bank and other scheduled Banks. The Manager
(Finance) stated that after the transfer of monies of USF to the FCF not a
single rupee has been earned on the sums belonging to the USF.
5. The
learned Attorney General for Pakistan
submitted that the fundamental issue in this case will revolve around whether
or not the monies in the USF can be transferred to the Federal Consolidated
Fund (FCF). He stated that even if it is held that the monies in the USF cannot
be transferred to the FCF, the fact remains that the investments of USF could
have yielded a much higher return than the sum of rupees 5.6 billion as noted
above.
6. Let
this matter come up for hearing as a part-heard case on 18th March,
2014.
JUDGE
JUDGE
JUDGE
Islamabad
17th March,
2014
M.
Azhar Malik
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