Panama Paper Verdict

IN THE SUPREME COURT OF PAKISTAN
(Original Jurisdiction)
PRESENT:
Mr. Justice Asif Saeed Khan Khosa
Mr. Justice Ejaz Afzal Khan
Mr. Justice Gulzar Ahmed
Mr. Justice Sh. Azmat Saeed
Mr. Justice Ijaz ul Ahsan
Constitution Petition No. 29 of 2016

(Panama Papers Scandal)
Imran Ahmad Khan Niazi Petitioner
versus
Mian Muhammad Nawaz Sharif, Prime Minister of Pakistan /

Member National Assembly, Prime Ministers House,
Islamabad and nine others Respondents
For the petitioner: Syed Naeem Bokhari, ASC

Mr. Sikandar Bashir Mohmad, ASC
Mr. Fawad Hussain Ch., ASC
Mr. Faisal Fareed Hussain, ASC
Ch. Akhtar Ali, AOR
with the petitioner in person
Assisted by:
Mr. Yousaf Anjum, Advocate
Mr. Kashif Siddiqui, Advocate
Mr. Imad Khan, Advocate
Mr. Akbar Hussain, Advocate
Barrister Maleeka Bokhari, Advocate
Ms. Iman Shahid, Advocate,
For respondent No. 1: Mr. Makhdoom Ali Khan, Sr. ASC

Mr. Khurram M. Hashmi, ASC
Mr. Feisal Naqvi, ASC
Assisted by:
Mr. Saad Hashmi, Advocate
Mr. Sarmad Hani, Advocate
Mr. Mustafa Mirza, Advocate
For the National Mr. Qamar Zaman Chaudhry,

Accountability Bureau Chairman, National Accountability
(respondent No. 2): Bureau in person
Mr. Waqas Qadeer Dar, Prosecutor-
Constitution Petition No. 29 of 2016, 2
Constitution Petition No. 30 of 2016 &
General Accountability
Mr. Arshad Qayyum, Special
Prosecutor Accountability
Syed Ali Imran, Special Prosecutor
Accountability
Mr. Farid-ul-Hasan Ch., Special
For the Federation of Mr. Ashtar Ausaf Ali, Attorney-General

Pakistan for Pakistan
(respondents No. 3 & Mr. Nayyar Abbas Rizvi, Additional
4): Attorney-General for Pakistan
Mr. Gulfam Hameed, Deputy Solicitor,
Ministry of Law & Justice
Assisted by:
Barrister Asad Rahim Khan
Mr. Salaar Khan, Advocate
Mr. Bilal Naseer, Advocate
Mr. Shahzaib Khan, Advocate
For the Federal Board Dr. Muhammad Irshad, Chairman,

of Revenue Federal Board of Revenue in person
(respondent No. 5): Mr. Muhammad Waqar Rana, ASC
Mr. M. S. Khattak, AOR
Kh. Tanvir Ahmed, Director-General
(Intelligence)
Mr. Shaukat Ali, Director-General
Hafiz Muhammad Ali Indhar, Director
(Legal)
Dr. Muhammad Iqbal Khawaja,
Member, Federal Board of Revenue
For respondents No. 6, Mr. Shahid Hamid, Sr. ASC

9 & 10: Ms. Ayesha Hamid, ASC
Syed Rifaqat Hussain Shah, AOR
For respondents No. 7 Mr. Salman Akram Raja, ASC

& 8: Syed Rifaqat Hussain Shah, AOR
Assisted by:
Malik Ahsan Mahmood, Advocate
Malik Ghulam Sabir, Advocate
Mr. Nadeem Shahzad Hashmi,
Advocate
Mr. Asad Ladha, Advocate
Mr. Zeshaan Hashmi, Advocate
Ms. Atira Ikram, Advocate
Mr. Tariq Bashir, Advocate
Mr. Muhammad Shakeel Mughal,
Advocate

Sheikh Rasheed Ahmed Petitioner
versus
Federation of Pakistan through Secretary Law, Justice and

Parliamentary Division and three others Respondents
For the petitioner: In person
For the Federation of Mr. Ashtar Ausaf Ali, Attorney-General

Pakistan for Pakistan
(respondent No. 1): Mr. Nayyar Abbas Rizvi, Additional
Attorney-General for Pakistan
Mr. Gulfam Hameed, Deputy Solicitor,
Ministry of Law & Justice
Assisted by:
For the National Mr. Qamar Zaman Chaudhry,

Accountability Bureau Chairman, National Accountability
(respondent No. 2): Bureau in person
Mr. Waqas Qadeer Dar, Prosecutor-
General Accountability
Mr. Arshad Qayyum, Special
Syed Ali Imran, Special Prosecutor
Accountability
Mr. Farid-ul-Hasan Ch., Special
For the Federal Board Dr. Muhammad Irshad, Chairman,

of Revenue Federal Board of Revenue in person
(respondent No. 3): Mr. Muhammad Waqar Rana, ASC
Mr. M. S. Khattak, AOR
Kh. Tanvir Ahmed, Director-General
(Intelligence)
Mr. Shaukat Ali, Director General
Hafiz Muhammad Ali Indhar, Director
(Legal)
Dr. Muhammad Iqbal Khawaja,
Member, Federal Board of Revenue

Assisted by:

Siraj-ul-Haq, Ameer Jamaat-e-Islami, Pakistan Petitioner
versus
Federation of Pakistan through Ministry of Parliamentary

Affairs, Islamabad and three others Respondents
For the petitioner: Mr. Taufiq Asif, ASC

Sh. Ahsan-ud-Din, ASC
Mr. Atif Ali Khan, ASC
Mr. Mehmood A. Sheikh, AOR
with the petitioner in person.
Assisted by:
Mr. Khan Afzal Khan, ASC
Mr. Ajmal Ghaffar Toor, Advocate
Mr. Saif Ullah Gondal, Advocate
Mr. Sher Hamid Khan, Advocate
Mr. Imran Shafiq, Advocate
Mr. Asad Ullah Bhutto, Advocate
For the Federation of Mr. Ashtar Ausaf Ali, Attorney-

Pakistan General for Pakistan
(respondents No. 1 to 3): Mr. Nayyar Abbas Rizvi, Additional
Attorney-General for Pakistan
Mr. Gulfam Hameed, Deputy
Solicitor, Ministry of Law & Justice
Assisted by:

Assisted by:

Dates of hearing: 04.01.2017, 05.01.2017, 06.01.2017,

09.01.2017, 10.01.2017, 11.01.2017,
12.01.2017, 13.01.2017, 16.01.2017,
17.01.2017, 18.01.2017, 19.01.2017,
20.01.2017, 23.01.2017, 24.01.2017,
25.01.2017, 26.01.2017, 27.01.2017,
30.01.2017, 31.01.2017, 01.02.2017,
15.02.2017, 16.02.2017, 21.02.2017,
22.02.2017 & 23.02.2017.
JUDGMENT
The popular 1969 novel The Godfather by Mario Puzo

recounted the violent tale of a Mafia family and the epigraph
selected by the author was fascinating:
Behind every great fortune there is a crime.

Balzac
The novel was a popular sensation which was made into an

acclaimed film. It is believed that this epigraph was inspired by a
sentence that was written by Honor de Balzac and its original
version in French reads as follows:
Le secret des grandes fortunes sans cause apparente

est un crime oubli, parce quil a t proprement fait.
(The secret of a great success for which you are at a

loss to account is a crime that has never been found
out, because it was properly executed)
It is ironical and a sheer coincidence that the present case revolves

around that very sentence attributed to Balzac as through
Constitution Petition No. 29 of 2016 it has been alleged by the
petitioner namely Imran Ahmad Khan Niazi, Chairman of a
political party named Tehreek-e-Insaf, that while holding high
public offices in the State of Pakistan over a stretched period of
time respondent No. 1 namely Mian Muhammad Nawaz Sharif, the
incumbent Prime Minister of Pakistan, and through him his
immediate family has amassed huge wealth and assets which have
been acquired through means which were illegal and unfair,
practices which were unlawful and corrupt and exercise of public
authority which was misused and abused. Through Constitution
Petition No. 30 of 2016 Sheikh Rasheed Ahmed petitioner,
Chairman of a political party named Awami Muslim League, and
through Constitution Petition No. 3 of 2017 Siraj-ul-Haq petitioner,
Ameer of another political party named Jamaat-e-Islami, have also
agitated the same issue. All the above mentioned petitioners have
inter alia prayed that it may be declared by this Court that
respondent No. 1 in Constitution Petition No. 29 of 2016 (who is
respondent No. 4 in the other two petitions) is not honest and
ameen within the purview of Article 62(1)(f) of the Constitution of
the Islamic Republic of Pakistan, 1973 and, thus, he is disqualified
from being a member of the Majlis-e-Shoora (Parliament). Some
other reliefs have also been prayed for by the petitioners and the
same shall also be dealt with by me at appropriate stages of the
present judgment. For facility of reference Mian Muhammad Nawaz
Sharif shall be referred to in this judgment as respondent No. 1,
his daughter namely Mariam Safdar shall be referred to as
respondent No. 6, his son-in-law namely Captain (Retired)
Muhammad Safdar shall be referred to as respondent No. 9, his
sons namely Mr. Hussain Nawaz Sharif and Mr. Hassan Nawaz
Sharif shall be referred to as respondents No. 7 and 8 respectively
and his Samdhi (father-in-law of one of his daughters) namely Mr.
Muhammad Ishaq Dar shall be referred to as respondent No. 10 as
arrayed in Constitution Petition No. 29 of 2016. We have been
informed by the learned counsel for respondent No. 1 that the said
respondent has so far held the following high public offices:
Minister for Finance, Excise and Taxation, Government of the

Punjab
(from April 25, 1981 to February 28, 1985)
Chief Minister, Government of the Punjab

(from April 09, 1985 to May 30, 1988)
Caretaker Chief Minister, Government of the Punjab

(from May 31, 1988 to December 02, 1988)
Chief Minister, Government of the Punjab

(from December 02, 1988 to August 06, 1990)
Prime Minister of Pakistan

(from November 06, 1990 to April 18, 1993)

(from May 26, 1993 to July 18, 1993)
Leader of the Opposition in the National Assembly

(from October 19, 1993 to November 05, 1996)

(from February 17, 1997 to October 12, 1999)

(from June 05, 2013 till date)
A younger brother of respondent No. 1 namely Mian Muhammad

Shahbaz Sharif has also served in the past as Chief Minister,
Government of the Punjab for many terms and even presently he is
holding that high public office. A Samdhi of respondent No. 1
namely Mr. Muhammad Ishaq Dar, respondent No. 10 herein, has
remained and is also the present Federal Minister for Finance and
a nephew of respondent No. 1 is a Member of the National
Assembly at present. In an interview with Mr. Hamid Mir and Mr.
Sohail Warraich telecast on Geo News television on November 17,
2009 respondent No. 1 had maintained that he belonged to a
business family and he had claimed that the members of his family
who were in politics (including respondent No. 1 himself) had
decided in the year 1997 to disassociate themselves from the
family business. The contents of the said interview have never been
denied or controverted by respondent No. 1 and nothing has been
brought on the record of this case to show how and when the
claimed disassociation had actually come about, if at all. It is,
however, not disputed that between 1981 and 1997 respondent No.
1s public offices and his business interests coincided and
coexisted.
2. In the last two and a half decades there had been a constant
murmur nationally as well internationally about respondent No. 1
indulging in corruption, corrupt practices and money laundering,
etc. with the active assistance and involvement of respondent No.
10 and some specified properties in London, United Kingdom had
been identified as having been acquired by respondent No. 1

through ill-gotten or laundered money. In that regard the British
Broadcasting Corporation (BBC) had come out with a
documentary, the British newspaper Guardian had published a
story about it, Mr. Raymond W. Baker had mentioned some
specific details about it in his book Capitalisms Achilles Heel
(published in 2005 by John Wiley & Sons, Inc., Hoboken, New
Jersey) and some prosecutions had been launched against
respondents No. 1 and 10 and others locally by the Federal
Investigation Agency and the National Accountability Bureau.
However, this time it all started ominously on April 03, 2016 when
the International Consortium of Investigative Journalists (ICIJ)
released some information leaked from the internal database of a
law firm named Mossack Fonseca based in Panama. The said
information was published in the print and electronic media
worldwide on April 04, 2016 disclosing details of a large number of
offshore companies established in different countries providing tax
havens and owned or controlled by hundreds of persons and
entities based in different countries of the world. The information
so disclosed also revealed that many political and public figures in
different countries and their families, including the children of
respondent No. 1 herein, held or owned valuable assets in different
parts of the world through such offshore companies. The political
uproar that followed forced some political figures in the world to
resign from high public offices and others to submit explanations
in the parliaments whereas in some countries high powered bodies
were constituted to inquire into the allegations of corruption,
corrupt practices and money laundering, etc. adopted in the
matter. Respondent No. 1 happens to be the elected Prime Minister
of our country and the political tumult arising out of the so-called
Panama Papers compelled him to explain his position by
addressing the nation twice on radio and television and the
National Assembly once, abortive attempts were made to constitute
a Judicial Commission to inquire into the allegations leveled
against respondent No. 1 and his immediate family and ultimately
the present Constitution Petitions were filed before this Court
under Article 184(3) of the Constitution of the Islamic Republic of

Pakistan, 1973. In the backdrop of an unfortunate refusal/failure
on the part of all the relevant institutions in the country like the
National Accountability Bureau, the Federal Investigation Agency,
the State Bank of Pakistan, the Federal Board of Revenue, the
Securities and Exchange Commission of Pakistan and the Speaker
of the National Assembly to inquire into or investigate the matter
or to refer the matter to the Election Commission of Pakistan
against respondent No. 1, who is the Chief Executive of the
Federation, and his family it was decided by a Larger Bench of this
Court on November 03, 2016 with reference to some precedent
cases that these petitions involve some serious questions of public
importance with reference to enforcement of some Fundamental
Rights conferred by Chapter 1 of Part II of the Constitution and,
therefore, the same are maintainable before this Court under
Article 184(3) of the Constitution. On that occasion none of the
parties to these petitions raised any objection to competence and
maintainability of these petitions and even before the present
reconstituted Larger Bench (which includes a majority of the
members of the earlier Larger Bench) no such objection has been
raised at any stage of the protracted hearings.
3. At the commencement of regular hearing of these petitions it

had been decided by this Court with concurrence of the learned
counsel for all the parties that it might not be possible for this
Court to take stock of the entire gamut of the business activities
and personal lives of respondent No. 1 and his family within the
limited scope of these petitions and, therefore, these petitions
would be decided by focusing mainly, but not exclusively, on the
properties relevant to respondent No. 1 and his children which
were revealed through the Panama Papers. The details of the said
properties are as follows:
(i) Property No. 17, Avenfield House, Park Lane, London W1K
7AF, United Kingdom
(owned by a Panama based offshore company named
Nescoll Limited since June 01, 1993),
(ii) Property No. 16, Avenfield House, Park Lane, London W1K
7AF, United Kingdom
Nielsen Enterprises Limited since July 31, 1995),
(iii) Property No. 16a, Avenfield House, Park Lane, London

W1K 7AF, United Kingdom
Nielsen Enterprises Limited since July 31, 1995) and
(iv) Property No. 17a, Avenfield House, Park Lane, London

W1K 7AF, United Kingdom
Nescoll Limited since July 23, 1996).
It may be pertinent to mention here that during the course of

hearing of these petitions it has come to light that there have been
and are many other properties and businesses owned by
respondent No. 1s immediate family not only in Pakistan but also
in many other countries the value of which statedly runs into
billions of Rupees or US Dollars. The net worth of just the above
mentioned four properties, situated in one of the most expensive
areas of London, is stated to be many millions of Pounds Sterling
and they had statedly come into the ownership of only one of the
sons of respondent No. 1 namely Mr. Hussain Nawaz Sharif
(respondent No. 7 herein). Another son of respondent No. 1 namely
Mr. Hassan Nawaz Sharif (respondent No. 8 herein) separately
owns many companies and properties worth millions of Pounds
Sterling and a daughter of respondent No. 1 namely Mariam Nawaz
Sharif, also known as Mariam Safdar, (respondent No. 6 herein)
also holds some valuable properties in her own name. None of the
children of respondent No. 1 has ever claimed that the businesses
set up or the properties acquired in his/her name had initially
been set up or acquired through any personal earning or resources
of his/her own.
4. Concise statements/replies to these petitions had been filed

by all the contesting respondents and elaborate arguments had
been heard by us from all the sides on all the relevant issues.
During the hearing of these petitions the following issues inter alia
had primarily been debated before us:
(a) What is the scope of the proceedings before this Court

under Article 184(3) of the Constitution and whether
disputed or intricate questions of fact can be decided in such
proceedings with or without recording of evidence?
(b) Whether the above mentioned four properties in

London in particular, statedly acquired in the name of Mr.
Hussain Nawaz Sharif, a son of respondent No. 1, had been
acquired by respondent No. 1 and his family through funds
legitimately generated and transferred and whether
acquisition of those assets has duly and properly been
explained and accounted for by respondent No. 1 or his
children?
(c) Whether respondent No. 1 and his children have any

decent explanation available for acquiring properties and
setting up various businesses in general in different parts of
the world?
(d) Whether respondent No. 1 is not honest or ameen

as required by Article 62(1)(f) of the Constitution as he has
failed to duly account for his and his immediate familys
wealth and assets and his various explanations advanced
before the nation, the National Assembly and this Court in
that regard have been evasive, contradictory, unproved and
untrue rendering him disqualified from being elected to or
from being a member of the Majlis-e-Shoora (Parliament)?
(e) Whether Mariam Safdar, a daughter of respondent No.

1, was respondent No. 1s dependent in the year 2013 and
in his nomination papers filed for election to the National
Assembly in the general elections held in that year
respondent No. 1 had failed to disclose such dependency and
had, thus, been guilty of suppression of a material fact for
which the necessary legal consequences ought to follow?
(f) Whether respondent No. 1 had been evading taxes and

he had thereby rendered himself disqualified from being
elected to or from being a member of the Majlis-e-Shoora
(Parliament)?
(g) Whether some allegations of indulging in corruption,

corrupt practices and money laundering, etc. leveled against
respondent No. 1, respondent No. 10 and some others in the
past had unduly been scuttled through some judicial
recourses and what would be the remedies available for
reopening of those allegations and for their prosecution?
In the following paragraphs I intend to deal with all the above

mentioned and other related issues with reference to the
contentions of the learned counsel for the parties and the material
made available on the record.
5. Appearing for Mr. Imran Ahmad Khan Niazi petitioner in

Constitution Petition No. 29 of 2016 Syed Naeem Bokhari, ASC
read out the first speech made by respondent No. 1 namely Mian
Muhammad Nawaz Sharif before the nation on radio and television
on April 05, 2016 and maintained that in that speech respondent
No. 1 had neither been honest nor truthful because in that speech
the source of funds for purchase of the properties in London was
stated to be the sale of a factory near Makkah whereas in his
subsequent speech made before the National Assembly on May 16,
2016 he had introduced a factory in Dubai the sale of which was
the initial source of funds and the factory near Makkah was
described as a factory in Jeddah. He emphasized that in the
speech made by respondent No. 1 before the National Assembly it
had categorically been stated that all the record relevant to the
factories in Dubai and Jeddah was available and would be
produced before any forum inquiring into the matter but except for
a few documents of sale no such record had been produced by him
before this Court. He highlighted that on that occasion respondent
No. 1 had proclaimed that those were the resources through which
the properties in London had been purchased which was a claim
that was contradicted before this Court by respondent No. 1s own
children and was, thus, false and untrue.
6. Mr. Bokhari pointed out from the documents produced on

the record by respondent No. 1 and his children that some land
was obtained on lease in Dubai on March 28, 1974, permission to
set up a factory was granted by the Government of Dubai on April
28, 1974, a rent agreement in that regard was executed on June
12, 1974, a factory was installed on that land through funds which
were never properly explained, 75% shares of that factory were
sold to the Ahli family through a Tripartite Agreement of Sale in the
year 1978 and then through a Final Share Sale Agreement dated
April 14, 1980 the remaining 25% shares of that factory were also
sold to the same family. He maintained that a bare perusal of the

Tripartite Agreement of Sale of 1978 showed that no money
became available to the seller on the basis of that sale as the
proceeds of the sale were completely consumed in paying off debts,
dues and liabilities which were much more than the sale proceeds
inasmuch as the seller owed the Bank of Credit and Commerce
International a sum of 27.6 million Dirhams and the outstanding
liabilities of the company were to the tune of about 36 million
Dirhams. He pointed out that it was claimed by respondent No. 1
and his children that an amount of 12 million Dirhams in cash
had become available to the seller as a result of the Final Share
Sale Agreement in the year 1980 but no independent proof had
been produced in that respect. He also pointed out that the
Agreement in the year 1980 had been signed by Mian Muhammad
Shahbaz Sharif, a younger brother of respondent No. 1, as an
authorized agent of one Mr. Tariq Shafi, a cousin of respondent No.
1, who was statedly a Benami owner of that factory on behalf of
respondent No. 1s father namely Mian Muhammad Sharif and no
independent proof had been brought on the record of this case to
establish that Mian Muhammad Sharif was the actual owner of
that factory, Mr. Tariq Shafi was his Benamidar, Mian Muhammad
Shahbaz Sharif was an authorized agent of Mr. Tariq Shafi or 12
million Dirhams had actually been received in cash by the seller as
a result of that sale. While referring to the signatures of Mr. Tariq
Shafi available on his affidavit sworn on November 12, 2016 it was
maintained by Mr. Bokhari that the signatures of Mr. Tariq Shafi
on the Agreement signed in the year 1980 were fake. Mr. Bokhari
emphasized that in his affidavit of November 12, 2016 Mr. Tariq
Shafi had clearly maintained that no money had come into his
hands from the sale of 75% shares of the factory in Dubai in the
year 1978 but in the year 1980 a sum of 12 million Dirhams had
been received by him in cash through the sale of the remaining
25% shares of the factory in the year 1980. Thus, Mr. Bokhari
maintained that respondent No. 1 was not being truthful when he
had stated before the National Assembly on May 16, 2016 that the
sale of the factory in Dubai had fetched the family a sum of 33.37
million Dirhams in the year 1980.
7. Mr. Bokhari forcefully argued that respondent No. 1 had

never mentioned any investment by the family in the real estate
business in Qatar in his speeches made before the nation or in the
National Assembly and he had also failed to make any mention of
the same in his concise statements filed before this Court whereas
respondent No. 1s children had based their entire case upon the
resources generated through the familys investment made in the
real estate business in Qatar. According to Mr. Bokhari the
contradictions between respondent No. 1 and his children in this
regard were irreconcilable because according to respondent No. 1
the resources becoming available through sale of the factory in
Dubai were used for setting up a factory in Jeddah whereas his
children had maintained that the resources becoming available
from the sale of the factory in Dubai were utilized for investment in
the real estate business in Qatar and thereafter the properties in
London had been acquired on the basis of a settlement of the
business in Qatar! Referring to a statement of one Mr. Hamad Bin
Jassim Bin Jaber Al-Thani of Qatar dated November 05, 2016
produced before this Court during the present proceedings Mr.
Bokhari maintained that the said statement was nothing but an
afterthought and a complete concoction which destroyed credibility
of respondent No. 1 irretrievably. Mr. Bokhari asserted with
vehemence that the relevant four properties in London had
actually been purchased by respondent No. 1 between the years
1993 and 1996 through undisclosed resources and through money
laundering.
8. Mr. Bokhari brought the statement of Mr. Hamad Bin

Jassim Bin Jabir Al-Thani of Qatar dated November 05, 2016 (to
be reproduced and discussed in the later part of this judgment)
under scathing criticism and maintained that the said statement
did not even qualify to be called evidence. According to him the
contents of paragraph No. 1 of that statement were not based upon
personal knowledge of the maker of the statement; the contents of

paragraph No. 2 of that statements were based upon nothing but
hearsay; it was not disclosed in that paragraph as to who had
disclosed the facts stated therein to the maker of the statement; it
was not revealed in that paragraph as to who had disclosed the
desire of late Mian Muhammad Sharif to the maker of the
statement; it was not disclosed in paragraph No. 3 of that
statement as to how and on what basis the maker of the statement
had understood what he had claimed to have understood; it was
not mentioned in that paragraph that the money invested by late
Mian Muhammad Sharif in the real estate business in Qatar was
the sale proceeds of a factory in Dubai; in paragraph No. 4 of the
statement no detail of the real estate business in Qatar was
disclosed; it was claimed in that paragraph that the bearer share
certificates of the properties in London were kept at that time in
Qatar but it was not claimed that the said certificates were in the
custody of the Al-Thani family of Qatar; no detail of the settlement
of the real estate business in Qatar, no detail of payment, no
banking channel and no money trail from Qatar to London was
provided in that paragraph of the statement; no detail about use of
the properties in London had been mentioned in the said
paragraph; in paragraph No. 5 of that statement it was not
disclosed as to when and before whom late Mian Muhammad
Sharif had made his stated wish, what was the proof of that wish
and why all his heirs were kept out of the settlement of his real
estate business in Qatar; in paragraph No. 6 of that statement a
settlement between Mr. Hussain Nawaz Sharif (respondent No. 7)
and Al-Thani family of Qatar was mentioned without any mention
of a settlement with the maker of the statement, i.e. Mr. Hamad
Bin Jassim Bin Jabir Al-Thani; and the said statement talked
about the available records in Doha, Qatar but no such record had
been mentioned. Mr. Bokhari stressed that the said statement
from Qatar was a naked improvement upon the case of respondent
No. 1 who had never mentioned any family investment in Qatar in
all his speeches and his concise statements. According to Mr.
Bokhari if the said statement of the gentleman from Qatar were to
be kept out of consideration then the entire defence of respondent

No. 1 and his children collapsed to the ground because there was
no banking transaction or movement of funds from Dubai to
London, from Jeddah to London or even from Qatar to London for
the purposes of acquisition or purchase of the four properties in
London.
9. Mr. Bokhari then referred to various interviews given by

respondent No. 1, his wife and three children on the issue of the
four properties in London highlighting that in each such interview
a different story had been narrated as to how the said properties
had been acquired by the family. He pointed out that in his
interview with Tim Sebastian on BBCs Hard Talk in November
1999 Mr. Hassan Nawaz Sharif (respondent No. 8) had stated that
he was merely a student at that time with no income of his own.
He had admitted that he was living in the relevant flats in London
which were taken on rent and that the rent money came from
Pakistan on a quarterly basis. Mr. Bokhari then referred to The
Guardian newspaper of England dated April 10, 2000 wherein Mrs.
Kulsoom Nawaz Sharif (wife of respondent No. 1) had been quoted
as saying that the flats in London had been bought because the
children were studying in London. Mr. Bokhari then pointed out
that in her interview with Sana Bucha on Geo Televisions Laikin
on November 8, 2011 Mariam Safdar (Respondent No. 6) had
categorically stated that she had no property of her own in Central
London or any house in Pakistan or abroad. She had wondered as
to from where her properties or of her brothers had been
discovered by people. She had gone on to say that she lived with
her father at his house. Mr. Bokhari also referred to an interview of
respondent No. 7 namely Mr. Hussain Nawaz Sharif with Mr.
Hamid Mir in Capital Talk on Geo News television on January 19,
2016 wherein respondent No. 7 had stated that the sale of the
factory in Jeddah had fetched good money which had been
officially transferred to England about eleven or twelve years ago
and through that money he had acquired three properties there
through mortgage for which payments were still being made. He
had gone on to state in that interview that the said properties had
been purchased by him and they were still in possession of the
family. Mr. Bokhari submitted that no record of the stated official
transfer of money from Saudi Arabia to the United Kingdom had
been produced before this Court. He also pointed out that the
stance of respondent No. 7 regarding purchase of those
properties through mortgage had subsequently been changed. He
highlighted that no mention had been made in that interview to
any investment in real estate business in Qatar and to the
properties in London having been acquired as a result of any
settlement of that investment. Mr. Bokhari also referred to an
interview of Mr. Hussain Nawaz Sharif with Javed Chaudhry in Kal
Tak on March 07, 2016 on Express News television wherein he
admitted ownership of the two offshore companies and of the
relevant properties in London besides stating that respondent No.
8 was doing business in London for the last 21 years. Mr. Bokhari
pointed out that respondent No. 8 had said in his interview in the
year 1999 referred to above that he was a student till then with no
business or income of his own and that in his interview on March
07, 2016 respondent No. 7 had stated that the relevant properties
in London belonged to us and no mention had been made by him
in that interview to any investment in Qatar being the source of
acquisition of those properties. Mr. Bokhari then drew the Courts
attention towards an interview of respondent No. 1 with Hamid Mir
and Sohail Warraich on November 17, 2009 on Geo News television
wherein he had stated that he had disassociated himself from the
family business in the year 1997. Mr. Bokhari also referred to the
speech made by respondent No. 1 on April 05, 2016 wherein he
had stated that with the money becoming available through sale of
the factory in Jeddah in June 2005 his sons had started their
business which story had subsequently been changed by
maintaining that it was with that money that the apartments in
London had been purchased and still later the story had once
again been changed to acquisition of those properties in London
through a settlement of a real estate business in Qatar.
10. Mr. Bokhari then referred to paragraph No. 113 of the

judgment of this Court in the case of Syed Zafar Ali Shah and
others v. General Pervez Musharraf Chief Executive of Pakistan and
others (PLD 2000 SC 869) wherein a reference had been made to a
judgment passed by the High Court of Justice, Queens Bench
Division, London on March 16, 1999 in the case of Al Towfeek
Company v. Hudabiya Paper Mills Limited, etc. followed by a decree
dated November 05, 1999 against Hudabiya Paper Mills Limited,
etc. for about 34 million US Dollars. According to the record
Mariam Safdar (respondent No. 6 herein) and Mr. Hussain Nawaz
Sharif (respondent No. 7 herein) were included in the Directors of
Hudabiya Paper Mills Limited and Mian Shahbaz Sharif (a younger
brother of respondent No. 1 herein), Mian Muhammad Sharif
(father of respondent No. 1 herein) and Mian Muhammad Abbas
Sharif (another younger brother of respondent No. 1 herein) had
beneficial interest therein. In the year 1999 a caution was placed
by the court upon the relevant four properties in London in
connection with the decree passed and on February 21, 2000 that
caution was lifted upon satisfaction of the decree. Mr. Bokhari
maintained that lifting of the caution and release of the said
properties upon satisfaction of that decree clearly established that
the Sharif family owned those properties way back in the year
1999 and the claim of respondent No. 1 and his children before
this Court that the said properties were acquired in the year 2006
was false. He went on to maintain that both the offshore
companies, i.e. Nescoll Limited and Nielsen Enterprises Limited
were in fact established by respondent No. 1 and the four
properties in London were purchased by the said companies
between 1993 and 1996 on behalf of respondent No. 1 and that his
family is in physical possession of those properties ever since. He
vehemently argued that the entire story about the said properties
having been transferred to the ownership of Mr. Hussain Nawaz
Sharif in the year 2006 as a result of a settlement of some real
estate business in Qatar was a concoction incarnate.
11. Mr. Bokhari pointed out that respondent No. 7 namely Mr.
Hussain Nawaz Sharif lives in Jeddah, Saudi Arabia since the year
2000 and till that year he had no income of his own to set up his
own business. Respondent No. 8 namely Mr. Hassan Nawaz Sharif
was a student in London, United Kingdom in the year 1999 with
no income of his own and he had statedly started his own business
in London on April 12, 2001 by setting up a company named
Flagship Investments Limited. The Directors report of the said
company for that year showed that respondent No. 8 had Pounds
Sterling 705,071 to his credit as the Director of that company and
respondent No. 8 never advanced any explanation of his own as to
how and from where he came to have that kind of money. The
Financial Statement of that company dated March 31, 2003
showed that respondent No. 8 had made a loan of Pounds Sterling
307,761 to that company with a balance of Pounds Sterling
990,244. The Financial Statement of that company dated March
31, 2004 showed that the said respondent had made a loan of
Pounds Sterling 593,939 to that company with a balance of
Pounds Sterling 1,606,771. The Financial Statement of that
company dated March 31, 2005 also showed that the company
owed that respondent a huge amount of money. Mr. Bokhari also
pointed out that respondent No. 8 had also set up another
company by the name of Que Holdings Limited and the Notes of
Account of that company dated July 31, 2004 showed that the said
respondent had 100% holding in that company to which he had
given a loan of Pounds Sterling 99,999. The Financial Statement of
that company dated July 31, 2005 showed that respondent No. 8
had given a loan to that company amounting to Pounds Sterling
541,694. Mr. Bokhari highlighted that respondent No. 8 owned
about ten companies in London even prior to the sale of the factory
in Jeddah by the family in June 2005 and the credit from
respondent No. 8 to the companies controlled by him was Pounds
Sterling 2,351,877 by the year 2005 for which he had offered no
explanation whatsoever till the belated revelation regarding an
investment in Qatar by way of an afterthought. According to Mr.
Bokhari the money becoming available to respondent No. 8 in
London was nothing but money laundered by respondent No. 1

and the details of such money laundering were available in the
report prepared by Mr. A. Rehman Malik of the Federal
Investigation Agency of Pakistan in September 1998.
12. The next plank of the arguments advanced by Mr. Bokhari

was that as a matter of fact respondent No. 6 namely Mariam
Safdar, a daughter of respondent No. 1, was the beneficial owner of
the relevant offshore companies owning the four properties in
London. In this connection he referred to various emails exchanged
in June 2012 between the Financial Investigation Agency of the
British Virgin Islands, the law firm Mossack Fonseca and Minerva
Trust & Corporate Services Limited, the administrator of the two
companies, according to which there was no trust attached to the
said companies and the beneficial owner of two of the properties in
London was respondent No. 6. He also pointed out that in her
Personal Information Form submitted before the law firm on
October 14, 2011 respondent No. 6 had disclosed her source of
wealth as the familys wealth and business spread over a period of
sixty years. He also referred to a document dated December 03,
2005 which established respondent No. 6s connection with
Minerva Financial Services Limited in the year 2005, prior to the
claimed acquisition of the relevant properties in London in the year
2006, which document had statedly been signed by respondent No.
6 as the sole shareholder of one of the two offshore companies.
13. Mr. Bokhari also argued that the documents relied upon by
respondents No. 6 and 7 as Trust Deeds establishing respondent
No. 6 as a trustee of respondent No. 7 in respect of the four
properties in London were sham. He pointed out that the said
documents were purportedly signed by one party on February 02,
2006 in one country and by the other party on February 04, 2006
in another country, a seal was affixed on those documents on
November 07, 2016 after about ten years and those documents
were certified to be correct copies only. According to him there was
no attestation of the trust deeds and attestation appearing thereon

was not of the documents but of the copies only.
14. It was conceded by Mr. Bokhari that through these petitions

none of the petitioners has sought any declaration or relief against
respondent No. 6 namely Mariam Safdar but he maintained that
the said respondent was, is and remains a dependent of her father,
i.e. respondent No. 1. According to him respondent No. 6 was the
actual beneficial owner of the four properties in London and
respondent No. 1 had not disclosed that fact in his declaration
attached with the nomination forms filed for candidature in the
general elections held in the country in the year 2013 which
suppression of fact was sufficient to disqualify him as a Member of
the National Assembly. He pointed out that in his Wealth
Statement submitted with the income-tax return for the year 2011
respondent No. 1 had mentioned the land purchased by him in the
name of respondent No. 6 in Column No. 12 meant for spouse,
minor children and other dependents and, thus, he had
acknowledged respondent No. 6 as his dependent. He went on to
submit that respondent No. 6 had no independent means of
income, her agricultural income was not sufficient to sustain her
on her own, her traveling expenses were more than her declared
income, she paid no bills and admittedly she was living with father
who periodically gave her huge gifts in cash and kind. He referred
to the definition of Dependent in Blacks Law Dictionary and
maintained that respondent No. 6 had no independent source of
income. In this connection he referred to the Wealth Statements
submitted by respondent No. 6 showing that in the year 2011 she
had received Rs. 3,17,00,000, in the year 2012 she had received
Rs. 5,16,24,000 and in the year 2013 she had received Rs.
3,78,68,000 as gifts from respondent No. 1 besides receiving Rs.
4,23,04,310 as loans and advances from Chaudhry Sugar Mills in
the year 2011 and a loan of Rs. 2,89,33,800 from respondent No. 8
in the year 2012. He also pointed out that the husband of
respondent No. 6 had not paid any tax till the year 2013 and
respondent No. 6 had admitted in an interview that she had no
house in Pakistan or abroad. Mr. Bokhari maintained that the

properties standing in the names of respondent No. 6 were in fact
Benami and actually owned by her father, i.e. respondent No. 1. He
referred to the cases of Muhammad Nawaz Minhas and others v.
Mst. Surriya Sabir Minhas and others (2009 SCMR 124), Ch.
Ghulam Rasool v. Mrs. Nusrat Rasool and 4 others (PLD 2008 SC
146), Abdul Majeed and others v. Amir Muhammad and others
(2005 SCMR 577), Mst. Sharifan Bibi and others v. Abdul Majeed
Rauf and others (PLD 2012 Lahore 141), Mv. MD. Abdul Majid and
others v. MD. Jainul Abedin and others (PLD 1970 Dacca 414),
Malik Muhammad Zubair and 2 others v. Malik Muhammad Anwar
and 2 others (PLD 2004 Lahore 515), Syed Ansar Hussain and 2
others v. Khawaja Muhammad Kaleem and 4 others (2006 CLC
732) and S. Abid Ali and 3 others v. Syed Inayat Ali and 5 others
(2010 CLC 1633) and maintained that the requisite ingredients of a
Benami transaction stood fully attracted to the acquisition of
properties in the name of respondent No. 6 and as she had no
independent source of income, therefore, respondent No. 1 was the
actual owner of those properties and the same was true of even the
four properties in London purchased between 1993 and 1996.
15. Mr. Bokhari further argued that respondent No. 1 had also
been guilty of tax evasion. In this regard he submitted that
respondent No. 1 had received Rs. 74 crores from his sons between
the years 2011 and 2015 as gifts but no tax was paid by him on
that amount. He referred to the Wealth Statement submitted by
respondent No. 1 for the tax year 2011 in column No. 3(ii) whereof
it was mentioned that the said respondent had received a gift of
more than Rs. 12 crores from a son and he had gifted about Rs. 5
crores to R6 and R7. According to Mr. Bokhari total gifts received
by respondent No. 1 from respondent No. 7 were for Rs. 81 crores.
He referred to section 39 of the Income Tax Ordinance 2001
according to which all the loans and gifts received were to be
declared but respondent No. 1 had not paid tax on such gifts. Mr.
Bokhari questioned the capacity of respondent No. 7 to make such
huge gifts to respondent No. 1 and maintained that money was
being rotated and laundered money was being made kosher

through such gifts. According to Mr. Bokhari nearly Rs. 74 crores
had admittedly been received by respondent No. 1 from
respondents No. 7 & 8 which was income from other sources but
no tax was paid on that amount. He submitted that the Federal
Board of Revenue may be directed to recover the tax due and
respondent No. 1 may be disqualified under Article 62(1)(f) of the
Constitution even on that score.
16. Adverting to respondent No. 10 namely Mr. Muhammad

Ishaq Dar, the incumbent Federal Minister for Finance and a
Samdhi of respondent No. 1, Mr. Bokhari referred to a confessional
statement made by him under section 164, Cr.P.C. before a
Magistrate First Class, Lahore on April 25, 2000 wherein he had
confessed to laundering money for the benefit of respondent No. 1
and others and on the basis of that Reference No. 5 of 2000 had
been filed by the National Accountability Bureau before an
Accountability Court against Hudabiya Paper Mills, three Sharif
brothers, respondent No. 10 and others. That Reference was
quashed by a learned Division Bench of the Lahore High Court,
Lahore on March 11, 2014 upon acceptance of Writ Petition No.
2617 of 2011. After quashing of the Reference the two learned
Judges of the High Court had disagreed with each other over the
issue of reinvestigation of the case by the National Accountability
Bureau and thus the said aspect of the case was referred to a
learned Referee Judge who held that the case could not be allowed
to be reinvestigated. We have been informed that the Chairman,
National Accountability Bureau did not challenge that judgment of
the Lahore High Court, Lahore before this Court through any
petition/appeal. Mr. Bokhari maintained that the present
Chairman, National Accountability Bureau had been appointed by
respondent No. 1 himself and, therefore, he had returned the
favour by not filing any petition/appeal in that case against
respondent No. 1 and others. According to Mr. Bokhari the
Chairman, National Accountability Bureau, respondent No. 2
herein, had failed in due performance of his duty in that regard
and, thus, he was liable to be proceeded against under Article 209

of the Constitution for his removal from office through the
Supreme Judicial Council. Mr. Bokhari also prayed that this Court
may issue a direction to the Chairman, National Accountability
Bureau to file a petition/appeal in the above mentioned matter
before this Court with a prayer for condoning of the delay in filing
of such petition/appeal.
17. With the submissions made above Mr. Bokhari prayed that a
declaration may be issued by this Court that respondent No. 1 is
not honest and ameen within the purview of Article 62(1)(f) of
the Constitution and on the basis of such a declaration he may be
held to be disqualified from membership of the National Assembly;
the closed cases of corruption, corrupt practices and money
laundering, etc. against respondents No. 1, 10 and others may be
reopened for fresh investigation and prosecution; and the
Chairman, National Accountability Bureau and the Chairman,
Federal Board of Revenue may be directed to take every step
possible under the law to recover the plundered wealth of the
nation and to bring the culprits to book.
18. Sheikh Rasheed Ahmed petitioner appearing in person in

Constitution Petition No. 30 of 2016 also argued that respondent
No. 1 in Constitution Petition No. 29 of 2016 (who is respondent
No. 4 in Constitution Petition No. 30 of 2016) is liable to be
disqualified from membership of the Majlis-e-Shoora (Parliament)
because he is not honest and ameen within the purview of
Article 62(1)(f) of the Constitution. He maintained that in his
Wealth Statement submitted with the income-tax return for the
year 2011 respondent No. 1 had mentioned the land purchased by
him in the name of his daughter namely Mariam Safdar in Column
No. 12 which was meant for spouse, minor children and other
dependents and, thus, he had acknowledged that the said
daughter of his was his dependent but in the same statement in
the column relating to family members and dependents respondent
No. 1 had not shown her as his dependent which impinged upon
his honesty.
19. The statements made by the gentleman from Qatar (to be

reproduced and discussed in the later part of this judgment) were
described by the said petitioner as hearsay and not based upon
personal knowledge. The petitioner further maintained that the
said statements of the gentleman from Qatar showed existence of
business relations between Al-Thani family of Qatar and the family
of respondent No. 1 since prior to the year 1980 but no disclosure
in that regard had ever been made by respondent No. 1 at any
stage which again reflected adversely upon his honesty.
20. Referring to the judgment and decree passed by the High

Court of Justice, Queens Bench Division, London in the year 1999
the petitioner submitted that the relevant four properties in
London were placed under caution till satisfaction of the decree
and as the said decree had later on been satisfied by respondent
No. 1s family, therefore, the connection between respondent No. 1
and ownership of those properties clearly stood established way
back in the year 2000.
21. Regarding the Trust Deed dated February 02, 2006 statedly
executed between respondents No. 6 and 7 the petitioner pointed
out that the document had not been attested by the Pakistani High
Commission, it was not notarized and the witness of the document
was not identifiable.
22. According to Mr. Sheikh some documents becoming

available on the record showed that it was respondent No. 6
namely Mariam Safdar who was the actual beneficial owner of the
relevant properties in London.
23. Adverting to the affidavits of Mr. Tariq Shafi brought on the

record by the respondents the petitioner pointed out that Mr. Tariq
Shafi was only nineteen years of age and admittedly a Benamidar
when the factory in Dubai was set up in his name which fitted into
a pattern of respondent No. 1s family putting up a front man for
its businesses and assets and the same pattern was also followed
in acquisition of the four properties in London.
24. Mr. Sheikh vehemently argued that respondent No. 1 has

not been honest with the nation, the National Assembly and this
Court in the matter of explaining the mode of acquisition and the
resources for acquisition of the properties in London and, thus, he
has become disqualified from remaining a member of the National
Assembly by virtue of the provisions of Article 62(1)(f) of the
Constitution. In this regard he referred to the cases of Muhammad
Rizwan Gill v. Nadia Aziz and others (PLD 2010 SC 828), Mian
Najeeb-ud-Din Owasi and another v. Amir Yar Waran and others
(PLD 2013 SC 482), Malik Iqbal Ahmad Langrial v. Jamshed Alam
and others (PLD 2013 SC 179), Mudassar Qayyum Nahra v. Ch.
Bilal Ijaz and others (2011 SCMR 80), Malik Umar Aslam v. Mrs.
Sumaira Malik and others (2014 SCMR 45), Sadiq Ali
Memon v. Returning Officer, NA-237, Thatta-I and others (2013
SCMR 1246), Abdul Ghafoor Lehri v. Returning Officer, PB-29,
NaseerabadII and others (2013 SCMR 1271) and Imtiaz Ahmed
Lali v. Ghulam Muhammad Lali (PLD 2007 SC 369). He also
maintained that the case in hand involves enforcement of the
Fundamental Rights guaranteed by Articles 9, 14, 18, 23 and 24 of
the Constitution besides attracting Articles 2A and 4 of the
Constitution and that the matter is undeniably of great public
importance sufficiently attracting the jurisdiction of this Court
under Article 184(3) of the Constitution.
25. Mr. Taufiq Asif, ASC appearing for the petitioner in

Constitution Petition No. 3 of 2017 argued that respondent No. 1
in Constitution Petition No. 29 of 2016 (who is respondent No. 4 in
Constitution Petition No. 3 of 2017) may be disqualified under
Article 62(1)(f) of the Constitution because he concealed property,
made a false declaration in the nomination papers filed in the
general elections held in the year 2013 and evaded wealth-tax and
income-tax by failing to disclose his properties in London.

Referring to the case of Workers' Party Pakistan through Akhtar
Hussain, Advocate, General Secretary and 6 others v. Federation of
Pakistan and 2 others (PLD 2012 SC 681) he pointed out that in
that case this Court had adverted to different definitions of
Honesty and had held that the question of honesty could be
decided on the basis of evidence or even with reference to
conduct of a person.
26. Referring to the speech made by respondent No. 1 in the

National Assembly on May 16, 2016 Mr. Asif pointed out that
according to respondent No. 1 Ittefaq Foundries was returned to
the family in the year 1980, it became profitable in the year 1983
and in the year 1985 many more factories had been established by
the family without disclosing the actual funds becoming available.
According to the learned counsel no source of funds for setting up
the factory in Dubai had been disclosed in that speech. He
maintained that the factory in Dubai was statedly sold in the year
1980 for 33.37 million Dirhams and then the factory in Jeddah
was statedly sold in June 2005 for 64 million Riyals (about 17
million US Dollars) but no money trail or banking transaction in
that regard had been shown by respondent No. 1. He also
highlighted that in that speech respondent No. 1 had completely
suppressed any information about any investment by his family in
real estate business in Qatar or acquisition of the four properties
in London in the name of one of his sons. While referring to
different speeches made by respondent No. 1 he pointed out that
contradictory stands had been taken by the said respondent
regarding the sources of funds and the routes through which such
funds had been channeled for acquisition of the relevant properties
and assets and such contradictions had raised serious doubts
about bona fide of his explanations.
27. The learned counsel for the petitioner also referred to the
case of Syed Zafar Ali Shah and others v. General Pervez Musharraf
Chief Executive of Pakistan and others (PLD 2000 SC 869) wherein
the submissions made on behalf of the Federation of Pakistan had

been noted and in those submissions the judgment of the High
Court of Justice, Queens Bench Division, London dated November
05, 1999, placing of caution on the relevant four properties in
London and lifting of that caution upon satisfaction of the decree
for about 34 million US Dollars had been mentioned. According to
the learned counsel for the petitioner no source of funds for
satisfaction of that decree had been disclosed by respondent No. 1
and satisfaction of that decree by the said respondents family and
lifting of caution on the said properties clearly established a direct
connection between those properties and the respondents family
in the year 2000.
28. Mr. Asif further argued that acquisition of the relevant four
properties in London had been admitted by respondent No. 1 and
his children, possession of those properties had not been denied
and it was always maintained by them that the entire record in
that respect was available but no such record had been produced
before this Court. According to the learned counsel the initial onus
of proof on the petitioners, thus, stood discharged and a heavier
onus of proof shifted to respondent No. 1 and his children to
explain that the said properties had been acquired through
legitimate resources and lawful means but they had completely
failed to discharge that onus of proof. He maintained that a fact
admitted by a party may not be proved and that the onus of proof
in such cases shifts to the person who admits ownership or
possession of the property in issue. He referred in this regard to
the provisions of Articles 30, 53, 114 and 122 of the Qanun-e-
Shahadat Order, 1984.
29. The learned counsel for the petitioner went on to argue that
the privilege in connection with a speech in the National Assembly
contemplated by the provisions of Article 66 of the Constitution is
not absolute and in support of that argument he referred to the
case of Syed Masroor Ahsan and others v. Ardeshir Cowasjee and
others (PLD 1998 SC 823). He also referred to the provisions of
Article 5(2) of the Constitution and to the oath of a Member of the

National Assembly (Article 65) and of the Prime Minister (Article
91(5)) prescribed by the Constitution according to which he has to
conduct himself honestly in all situations. In the context of Article
66 of the Constitution he pointed out that the Order of the Day for
the National Assembly on May 16, 2016 did not mention any
speech to be made by respondent No. 1 as the Prime Minister and
that no such speech was a part of the agenda of the day. He
maintained that although the speech made by respondent No. 1 on
that day was something said in the proceedings of the National
Assembly yet for the purposes of the privilege contemplated by
Article 66 of the Constitution the speech of respondent No. 1 had
to be relevant to the matter before the National Assembly and he
referred to Rule 31 of the Rules of Procedure and Conduct of
Business in the National Assembly, 2007. He pointed out Rule 50
of the said Rules dealing with classes of business and Rule 51
according to which a Tuesday is a private members day and May
16, 2016 was a Tuesday. According to him the Speaker of the
National Assembly ought not to have allowed respondent No. 1 to
make a speech in the National Assembly on that day on a matter
which was purely personal to him and if such speech was in fact
allowed to be made then it was not a part of the proceedings of the
National Assembly and, therefore, no privilege under Article 66 of
the Constitution could be claimed for such speech. In the context
of the privilege under Article 66 of the Constitution he also relied
upon the case of Zahur Ilahi, M.N.A. v. Mr. Zulfikar Ali Bhutto (PLD
1975 SC 383) and referred to an article written by Dr. Ken Coghill
captioned as Why Parliamentary Privilege Matters.
30. Mr. Asif also argued that sanctity is attached to proceedings

of the Parliament but by lying before the National Assembly
respondent No. 1 had breached that sanctity as well. Regarding
sanctity of the Parliament he referred to the cases of Nawabzada
Iftikhar Ahmad Khan Bar v. Chief Election Commissioner Islamabad
and others (PLD 2010 SC 817) and Muhammad Rizwan
Gill v. Nadia Aziz and others (PLD 2010 SC 828). He pointed out
that in his speech in the National Assembly respondent No. 1 had

stated that the entire record pertaining to setting up and sale of
the factories in Dubai and Jeddah as well as the record pertaining
to acquisition of the four properties in London was available and
would be produced before any forum inquiring into the matter but
no such record had been produced before this Court. He pointed
out that respondent No. 1 had also stated before the National
Assembly that no privilege or immunity would be claimed by him
but before this Court the privilege under Article 66 of the
Constitution had been claimed on his behalf. Referring to the oath
of office of the Prime Minister he highlighted that respondent No. 1
had sworn that he would discharge his functions honestly and that
he would not allow his personal interest to influence his official
conduct but in his speech he had expressly stated that as the
matter pertained to his family, therefore, he felt obliged to explain
the matter.
31. On the issue of the scope of jurisdiction of this Court under

Article 184(3) of the Constitution Mr. Asif referred to the cases of
Watan Party and another v. Federation of Pakistan and others (PLD
2011 SC 997), Workers' Party Pakistan through Akhtar Hussain,
Advocate, General Secretary and 6 others v. Federation of Pakistan
and 2 others (PLD 2012 SC 681), Muhammad Azhar Siddiqui and
others v. Federation of Pakistan and others (PLD 2012 SC 774),
Muhammad Yasin v. Federation of Pakistan through Secretary,
Establishment Division, Islamabad and others (PLD 2012 SC 132),
Watan Party and others v. Federation of Pakistan and others (PLD
2012 SC 292) and Pakistan Muslim League (N) through Khawaja
Muhammad Asif, M.N.A. and others v. Federation of Pakistan
through Secretary Ministry of Interior and others (PLD 2007 SC
642). He maintained that in an appropriate case this Court may
also record evidence so as to ascertain a fact and in that regard he
referred to the case of Air Marshal (Retd.) Muhammad Asghar
Khan v. General (Retd.) Mirza Aslam Baig, Former Chief of Army
Staff and others (PLD 2013 SC 1).
32. Sheikh Ahsan-ud-Din, ASC also briefly addressed arguments

on behalf of the petitioner in Constitution Petition No. 3 of 2017
and maintained that the jurisdiction of this Court under Article
184(3) of the Constitution is inquisitorial in nature and in an
appropriate case this Court may inquire into a fact itself or may get
it inquired into or investigated through an appropriate
commission, body or agency before reaching a conclusion in the
matter. On the issue of respondent No. 6 being a dependent of
respondent No. 1 he referred to different definitions of the word
dependent. With reference to the jurisprudence developed in
respect of the provisions of section 342, Cr.P.C. he maintained that
the speech made by respondent No. 1 in the National Assembly
was substantially untrue and, therefore, the same had to be
treated as false in toto. He lastly argued that the statements of the
gentleman from Qatar brought on the record of this case were
nothing but an afterthought.
33. At the outset Mr. Makhdoom Ali Khan, Sr. ASC appearing for
Prime Minister Mian Muhammad Nawaz Sharif, respondent No. 1
in Constitution Petition No. 29 of 2016 and respondent No. 4 in
Constitution Petitions No. 30 of 2016 and 3 of 2017, submitted
that respondent No. 1s name did not appear in the Panama Papers
in any capacity whatsoever, no allegation was leveled against him
therein and, thus, he did not have to answer for anything
connected with the said issue. The learned counsel, however,
hastened to add that some issues had been raised through the
present petitions concerning respondent No. 1s children and in
respect of some speeches made by him and, thus, the said
respondent felt obliged to offer some explanations in that regard
and to make submissions on some legal aspects relevant to the
present petitions.
34. Regarding the speeches made by respondent No. 1 after

leakage of the Panama Papers Mr. Khan maintained that no false
statement had been made by respondent No. 1 in such speeches
and the said speeches did not contain anything which could be
termed as a misstatement or a lie. According to him there could be

some omissions in the said speeches which could be inadvertent or
the fora at which those speeches had been made were not the fora
obliging the respondent to make full disclosures. He maintained
that in those speeches only a broad overview of the familys
business and assets had been presented by the respondent which
business was initially set up and commenced by the respondents
father in the year 1937, prior to the respondents birth, and his
father remained incharge of the expanding business till his demise
in the year 2004. Mr. Khan submitted that in those speeches
respondent No. 1 was not swearing an itemized affidavit or a
petition and, thus, precision or correctness of the things stated in
those speeches ought not to be judged on that standard. He
emphasized that respondent No. 1 had no connection with the
factory in Dubai, the factory in Jeddah or the relevant apartments
in London and, therefore, some details regarding those properties
might not be known to him at the time of making the relevant
speeches. Mr. Khan contended that respondent No. 1 was not
responsible for his childrens businesses. He also stressed that
some interviews given by others could not be utilized to contradict
respondent No. 1 so as to be made a basis for his disqualification
from membership of the Parliament because it had not been
established before this Court as to who was right and who was
wrong. He added that an inadvertent omission is to be treated
differently from a deliberate suppression. Referring to the
provisions of sections 78(3), 82 and 99 of the Representation of the
People Act, 2006 Mr. Khan submitted that in the electoral laws of
the country making of a false statement or a declaration is a
cognizable offence and unless there is a prosecution and recording
of a conviction on the basis of such an allegation no court can
issue a declaration which may be made a basis of a disqualification
under Article 62(1)(f) of the Constitution. He also referred to the
case of Aftab Shaban Mirani v. President of Pakistan and others
(1998 SCMR 1863) for maintaining that a mere press statement
made by a person cannot be made a basis for disqualifying him
even if making of such statement is not denied by him.
35. Mr. Khan also argued that the bar for disqualification under
Article 62(1)(f) of the Constitution is higher than the bar for
disqualification under section 99(1)(f) of the Representation of the
People Act, 1976 because for the constitutional disqualification a
prior declaration by a court of law is required whereas the said
requirement is not there for the statutory disqualification. In
support of this argument he referred to the cases of Muhammad
Ijaz Ahmad Chaudhry v. Mumtaz Ahmad Tarar and others (2016
SCMR 1), Malik Umar Aslam v. Mrs. Sumaira Malik and others
(2014 SCMR 45), Malik Iqbal Ahmad Langrial v. Jamshed Alam and
others (PLD 2013 SC 179), Muhammad Khan Junejo v. Federation
of Pakistan through Secretary, M/O Law Justice and Parliamentary
Affairs and others (2013 SCMR 1328), Abdul Ghafoor Lehri v.
Returning Officer, PB-29, NaseerabadII and others (2013 SCMR
1271), Allah Dino Khan Bhayo v. Election Commission of Pakistan,
Islamabad and others (2013 SCMR 1655), Mian Najeeb-ud-Din
Owasi and another v. Amir Yar Waran and others (PLD 2013 SC
482), Mudassar Qayyum Nahra v. Ch. Bilal Ijaz and others (2011
SCMR 80), Haji Nasir Mehmood v. Mian Imran Masood and others
(PLD 2010 SC 1089), Nawabzada Iftikhar Ahmad Khan Bar v. Chief
Election Commissioner Islamabad and others (PLD 2010 SC 817),
Muhammad Rizwan Gill v. Nadia Aziz and others (PLD 2010 SC
828), Muhammad Khan Junejo v. Fida Hussain Dero and others
(PLD 2004 SC 452), Rana Aftab Ahmad Khan v. Muhammad Ajmal
(PLD 2010 SC 1066), Muhammad Siddique Baloch v. Jehangir Khan
Tareen and others (PLD 2016 SC 97), General (R.) Pervez
Musharraf v. Election Commission of Pakistan and another (2013
CLC 1461), Gohar Nawaz Sindhu v. Mian Muhammad Nawaz Sharif
and others (PLD 2014 Lahore 670) and Ishaq Khan Khakwani and
others v. Mian Muhammad Nawaz Sharif and others (PLD 2015 SC
275). Referring to the cases of Rana Aftab Ahmad
Khan v. Muhammad Ajmal (PLD 2010 SC 1066) and Muhammad
Siddique Baloch v. Jehangir Khan Tareen and others (PLD 2016 SC
97) Mr. Khan maintained that affirmative evidence is required to
establish dishonesty for the purposes of electoral disqualification
and that the threshold has to be very high for disqualifying a

person on the basis of qualifications which are obscure and vague.
He also contended that no declaration about honesty can be made
without there being a prior adjudication made by a court on the
subject and in this regard he relied upon the cases of Suo Motu
Case No. 4 of 2010 (Contempt proceedings against Syed Yousaf
Raza Gillani, the Prime Minister of Pakistan) (PLD 2012 SC 553) and
Muhammad Azhar Siddique and others v. Federation of Pakistan
and others (PLD 2012 SC 660). He pointed out that in the cases of
Umar Ahmad Ghumman v. Government of Pakistan and others (PLD
2002 Lahore 521) and Syed Mehmood Akhtar Naqvi v. Federation of
Pakistan through Secretary Law and others (PLD 2012 SC 1089)
some persons were declared to be disqualified in exercise of the
constitutional jurisdiction on the ground of holding dual
nationality in the absence of a prior adjudication in that regard but
in those cases the facts were either admitted/undisputed or the
same were conveniently ascertainable with minimum inquiry. He
also referred to the case of Sadiq Ali Memon v. Returning Officer,
NA-237, Thatta-I and others (2013 SCMR 1246) wherein dual
nationality was not disputed and was in fact admitted. He also
referred to the case of Dr. Sher Afgan Khan Niazi v. Mr. Imran Khan
(Reference No. 1 of 2007) wherein Imran Ahmad Khan Niazi, one of
the present petitioners, had successfully maintained before the
Election Commission of Pakistan that post-election disputes fell
only under Article 63 and not under Article 62 of the Constitution.
It was, however, conceded by Mr. Khan that a decision of the
Election Commission of Pakistan is not binding upon this Court.
36. Adverting to the speech made by respondent No. 1 in the

National Assembly on May 16, 2016 Mr. Khan referred to Article
66(1) of the Constitution which reads as under:
66. (1) Subject to the Constitution and to the rules of

procedure of Majlis-e-Shoora (Parliament), there shall be freedom
of speech in Majlis-e-Shoora (Parliament) and no member shall be
liable to any proceedings in any court in respect of anything said
or any vote given by him in Majlis-e-Shoora (Parliament), and no
person shall be so liable in respect of the publication by or under
the authority of Majlis-e-Shoora (Parliament) of any report, paper,

votes or proceedings.
He relied upon the universally acknowledged concept of

parliamentary privilege recognized by the said provision of the
Constitution for maintaining that respondent No. 1 cannot be
liable to any proceedings in any court on the basis of any
statement made by him on the floor of the National Assembly. He
pointed out that the said privilege is subject to the Constitution
and the only provisions of the Constitution relevant to the issue
are those of Articles 68 and 204 placing restriction on discussing
conduct of any Judge of the Supreme Court or of a High Court in
the discharge of his duties and commission of contempt of court.
For highlighting various aspects of the concept of parliamentary
privilege Mr. Khan referred to the cases of Lahore Development
Authority through D. G. and others v. Ms. Imrana Tiwana and
others (2015 SCMR 1739), Pakistan v. Ahmad Saeed Kirmani and
others (PLD 1958 SC (Pak) 397), Regina v. Chaytor (2011 UKSC
52), [2011] 1 A.C. 684, Zahur Ilahi, M.N.A. v. Mr. Zulfikar Ali Bhutto
(PLD 1975 SC 383), United States v. Thomas F. Johnson (383 U.S.
169), Gohar Nawaz Sindhu v. Mian Muhammad Nawaz Sharif and
others (PLD 2014 Lahore 670), A v. United Kingdom (35373/97)
(2003) 36 E.H.R.R 51, Tej Kiran Jain and others v. M. Sanjiva
Reddy and others (AIR 1970 SC 1573), Dr. Suresh Chandra Banerji
and others v. Punit Goala (AIR 1951 Calcutta 176), In the matter of
Special Reference No. 1 of 1964 (AIR 1965 SC 745), Wason, Ex
parte (1868-69) L.R. 4 Q.B. 573 and Richard William Prebble v.
Television New Zealand Ltd. (1995) 1 A.C. 321. He also read out
parts of some authoritative works and treatises on the subject and
also referred to some similar provisions of the Indian Constitution
and their interpretations by the courts of that country.
37. Mr. Khan pointed out that through these petitions

allegations have been leveled against respondent No. 1 regarding
evasion of tax on the sale proceeds of the factory in Dubai worth
about 9 million US Dollars; regarding late filing of Wealth
Statements for the years 2011 and 2012 (which allegation was not
pressed during the arguments); regarding the gifts of Rs.

31,700,000 by respondent No. 1 to respondent No. 6 and of Rs.
19,459,440 by respondent No. 1 to respondent No. 8 being sham
and not disclosed; and in respect of the gifts received by
respondent No. 1 from respondent No. 7 not having been treated as
income from other sources. According to him the said allegations
attract the provisions of Article 63(1)(o) of the Constitution and
section 99(1A)(t) of the Representation of the People Act, 1976 but
in terms of the facts of the present case the disqualification
mentioned in those provisions is not relevant. He maintained that
the crucial factors for the said disqualification are default and
dues and it has already been clarified in the cases of National
Bank of Pakistan and 117 others v. SAF textile Ltd. and another
(PLD 2014 SC 283), Messrs Summit Bank Limited through Manager
v. Qasim & Co. through Muhammad Alam and another (2015 SCMR
1341) and Agricultural Development Bank of Pakistan v. Sanaullah
and others (PLD 1988 SC 67) that in the absence of any
adjudication there cannot be any dues and, hence, no default can
be alleged. According to him no determination had been made and
no finding had been recorded by any tax authority against
respondent No. 1 in respect of any tax due. He also clarified that
respondent No. 1 was neither a Director nor a shareholder of the
factory in Dubai. Mr. Khan went on to submit that the Wealth-Tax
Act, 1963 was repealed in the year 2003, at the time of repeal of
that law no proceeding was pending against respondent No. 1 and,
therefore, at this stage no officer or machinery is available to
determine any concealment, etc. by the said respondent rendering
the issue dead. With reference to the record placed before this
Court he pointed out that the gifts made by respondent No. 1 in
favour of respondents No. 6 and 8 were actually disclosed by
respondent No. 1 in his Wealth Statements and such payments
had been made through cheques which had also been placed on
the record. As regards the gifts made by respondent No. 7 in favour
of respondent No. 1 it was submitted by him that respondent No. 7
had a National Tax Number in Pakistan and he was a non-resident
Pakistani and, therefore, gifts made by him in favour of his father
could not be treated as income from other sources as is evident

from the provisions of section 39(3) read with sections 81, 111,
114, 116, 120, 120(2) of the Income-Tax Ordinance, 2001. He also
pointed out that by virtue of the provisions of sections 122(2) and
122(5) of the Income-Tax Ordinance, 2001 finality stood attached
to the matter after five years of commencement of the assessment
order even if there had been any concealment. In support of the
submissions made above he relied upon the cases of Commissioner
Income-Tax Company Zone-II, Karachi v. Messrs Sindh Engineering
(Pvt.) Limited (2002 SCMR 527), Income-Tax Officer and another v.
M/s. Chappal Builders (1993 SCMR 1108), Federation of Pakistan
through Secretary, Ministry of Law and Parliamentary Affairs and
Justice, Islamabad v. Sindh High Court Bar Association through
President and another (PLD 2012 SC 1067), Assistant Director,
Intelligence and Investigation, Karachi v. M/s B. R. Herman and
others (PLD 1992 SC 485) and Re State of Norways Application
(No.1) (1989) 1 All ER 661.
38. On the issue of respondent No. 6 allegedly being a dependent

of respondent No. 1 Mr. Khan argued that the nomination papers
filed by respondent No. 1 for election to NA-120 before the general
elections held in the country in the year 2013 had correctly been
filled, no misstatement was made by him in the relevant solemn
affirmation regarding the list of his dependents and the Wealth
Statement filed by him for the year 2011 was quite correct. He
explained that in Column No. 12 of the said Wealth Statement
some land purchased by respondent No. 1 in the name of
respondent No. 6 had been shown but actually respondent No. 1
was not his dependent and a mention to her had been made in
Column No. 12 only because in the relevant form there was no
other column for disclosure of the land purchased. He further
clarified that respondent No. 6 had not been mentioned by
respondent No. 1 in Column No. 18 of the same form in respect of
dependents. He also pointed out that later on the income-tax form
was amended and a new Column No. 14 was introduced therein for
Assets in others name. Mr. Khan drew our attention towards a
clarification issued by a reputed firm of chartered accountants

wherein it was asserted and opined that the land purchased by
respondent No. 1 in the name of respondent No. 6 had been shown
in Column No. 12 of the relevant form because the said form did
not contain any other column wherein the above mentioned
purchase by the father in the name of his daughter could be
shown. According to Mr. Khan showing the relevant purchase by
respondent No. 1, be it in a wrong column, established bona fide of
the said respondent and that was surely better than suppressing
the said information. He emphatically maintained that respondent
No. 6 was a married lady having grown up children, she was a part
of a joint family living in different houses situated in the same
compound, she contributed towards some of the expenses
incurred, submitted her independent tax returns, owned sizeable
property in her own name, was capable of surviving on her own
and she could not be termed a dependent merely because she
periodically received gifts from her father and brothers. He drew
our attention toward a chart showing the details of the agricultural
land owned by respondent No. 6 and referred to the cases of M. A.
Faheemuddin Farhum v. Managing Director/Member (Water)
WAPDA, WAPDA House, Lahore and others (2001 SCMR 1955), In
re Ball. Decd. (1947) 1 Ch. 228 and In Re Badens Deed Trusts
(No.2) (1973) Ch. 9 wherein the term dependent had been
interpreted. He clarified that as far as some foreign judgments on
the issue of dependence were concerned they were merely of
persuasive value but where interpretation of some foreign law is
involved there the foreign law is to be formally proved as a question
of fact, as held in the case of Atlantic Steamers Supply
Company v. M. V. Titisee and others (PLD 1993 SC 88). He also
referred to the definition of Benamidar contained in the National
Accountability Ordinance, 1999 and to the cases of Abdul Majeed
and others v. Amir Muhammad and others (2005 SCMR 577),
Ghani-ur-Rehman v. National Accountability Bureau and others (PLD
2011 SC 1144) and Mst. Asia Bibi v. Dr. Asif Ali Khan and others
(PLD 2011 SC 829) wherein the said term had been interpreted. In
view of the interpretations of the terms dependent and
Benamidar in the said precedent cases Mr. Khan argued that

respondent No. 6 could not be treated or accepted as a dependent
of respondent No. 1. He also maintained that very clear proof of
dependence of one person on another is required before a court of
law and in that connection he relied upon the cases of Amir Bibi
through legal heirs v. Muhammad Khurshid and others (2003 SCMR
1261) and Ch. Muhammad Siddique and another v. Mst. Faiz Mai
and others (PLD 2012 SC 211). Mr. Khan emphasized that the
alleged dependence of respondent No. 6 on respondent No. 1, even
if established, was relevant to the year 2011 and not to the year
2013 when nomination papers were filed by respondent No. 1 for
contesting an election in the general elections. He also pointed out
that the issue of respondent No. 6 allegedly being a dependent of
respondent No. 1 is already pending before the Election
Commission of Pakistan and, therefore, he submitted that this
Court may withhold any comment on that issue in the present
proceedings.
39. Mr. Khan categorically submitted that respondent No. 1 did

not question competence and maintainability of the present
petitions filed under Article 184(3) of the Constitution because they
involved questions of public importance with reference to many
Fundamental Rights conferred by Chapter 1 of Part II of the
Constitution but he maintained that the scope of jurisdiction of
this Court under Article 184(3) of the Constitution is limited and in
exercise of such jurisdiction a person may not be disqualified from
membership of the Parliament on the basis of disputed or
unverified facts. In support of that submission he relied upon the
cases of Khuda Bakhsh v. Mir Zafarullah Khan Jamali (1997 SCMR
561), Syed Mehmood Akhtar Naqvi v. Federation of Pakistan
through Secretary Law and others (PLD 2012 SC 1089), Pakistan
Muslim League (N) through Khawaja Muhammad Asif, M.N.A. and
others v. Federation of Pakistan through Secretary Ministry of
Interior and others (PLD 2007 SC 642), Commissioner of Income
Tax v. Eli Lilly Pakistan (Pvt.) Ltd. (2009 SCMR 1279), Islamic
Republic of Pakistan through Secretary, Ministry of Interior and
Kashmir Affairs, Islamabad v. Abdul Wali Khan, M.N.A., Former

President of Defunct National Awami Party (PLD 1976 SC 57),
Begum Nusrat Bhutto v. Chief of Army Staff and Federation of
Pakistan (PLD 1977 SC 657), Wattan Party through
President v. Federation of Pakistan through Cabinet Committee of
Privatization, Islamabad (PLD 2006 SC 697), Muhammad Saeed
and 4 others v. Election Petitions Tribunal, Mehr Muhammad Arif,
Ghulam Haider, West Pakistan Government and others (PLD 1957
SC 91), Saeed Hassan v. Pyar Ali and 7 others (PLD 1976 SC 6),
Mohtarma Benazir Bhutto and another v. President of Pakistan and
others (PLD 1998 SC 388), Mohtarma Benazir Bhutto v. President of
Pakistan and 2 others (PLD 2000 SC 77) and many other cases. In
this context he also maintained that the book by Mr. Raymond W.
Baker titled Capitalisms Achilles Heel relied upon by the learned
counsel for one of the petitioners was not evidence but was merely
an opinion of the author. He also argued that newspaper reports
were not sufficient proof of the facts stated therein, as observed in
the cases of Messr Balagamwallah Cotton Ginning & Pressing
Factory, Karachi v. Lalchand (PLD 1961 Karachi 1), Aftab Shaban
Mirani v. President of Pakistan and others (1998 SCMR 1863) and
Muhammad Azam v. Khalid Javed Gillani, etc. (1981 SCMR 734).
He pointed out that a Writ Petition was already pending before the
Lahore High Court, Lahore on the same subject and three petitions
were also pending before the Election Commission of Pakistan
seeking disqualification of respondent No. 1 on the basis of the
same issues and, therefore, this Court ought not to interfere in the
matter at such a stage through exercise of its jurisdiction under
Article 184(3) of the Constitution.
40. Mr. Shahid Hamid, Sr. ASC represented respondent No. 6

namely Mariam Safdar (daughter of respondent No. 1), respondent
No. 9 namely Captain (Retd.) Muhammad Safdar (husband of
respondent No. 6 and son-in-law of respondent No. 1) and
respondent No. 10 namely Mr. Muhammad Ishaq Dar (a Samdhi of
respondent No. 1 and the incumbent Finance Minister of Pakistan)
before us and at the outset he adopted all the arguments of Mr.
Makhdoom Ali Khan, Sr. ASC representing respondent No. 1. He

also pointed out in the beginning that no allegation had been
leveled against respondent No. 6 in Constitution Petition No. 29 of
2016 but relief had been prayed therein regarding her
disqualification under Article 63(1)(o) of the Constitution. He
further pointed out that in Constitution Petition No. 30 of 2016
and also in Constitution Petition No. 3 of 2017 respondents No. 6,
9 and 10 had not been arrayed as parties and no relief had been
prayed against them in those petitions. He submitted that the
questions to be answered by him were in respect of respondent No.
9s tax returns, the assets of his wife, i.e. respondent No. 6, the
asserted dependence of respondent No. 6 on respondent No. 1 and
the allegations leveled against respondent No. 10.
41. Mr. Hamid pointed out that respondents No. 6 and 9 had
placed on the record of these petitions copies of the tax returns of
respondent No. 6 for the years 2011 and 2012, the tax returns of
respondent No. 1 for the years 2011 and 2012, an opinion of a
reputed tax consultancy firm about correctness of the tax returns
filed by respondent No. 1, the license granted for setting up a
factory in Dubai, the lease deed for obtaining land in Dubai for
setting up a factory, the land rent agreement executed in Dubai,
the tripartite sale agreement in respect of sale of 75% shares of the
factory in Dubai, the shares sale certificate pertaining to sale of the
remaining 25% shares of the factory in Dubai, a photograph taken
at the time of inauguration of the factory in Dubai, two affidavits of
Mr. Tariq Shafi who was the Benamidar owner of the factory in
Dubai, incorporation certificates of Nescoll Limited and Nielsen
Enterprises Limited, all the share certificates in favour of
respondent No. 7, a trust deed qua a company named Coomber, a
trust deed dated 02/04.02.2006, two statements of a gentleman
from Qatar, income-tax returns of respondent No. 6 from the year
2011 to the year 2016, income-tax returns of respondent No. 6s
grandmother from the year 2011 to the year 2016, wealth
statement of respondent No. 1 for the year 2010 showing
agricultural land in the ownership of respondent No. 6, bank
statements of respondent No. 1 showing that all the relevant

transactions were carried out through banks, SRO No. 84(I)/2015
amending the income-tax return form and the nomination papers
of respondent No. 1 showing that respondent No. 1 lived in his
mothers house.
42. Mr. Hamid maintained that respondent No. 6s alleged

beneficial ownership of the apartments in London was a disputed
question of fact and the allegation leveled in that regard was based
upon forged documents produced by the petitioners. He relied
upon a book written by Dr. B. R. Sharma on the law relating to
handwriting, etc. and also upon the case of Syed
Hafeezuddin v. Abdul Razzaq and others (PLD 2016 SC 79) on the
issue of forgery of signatures. He argued that in cases involving
public interest litigation the petitioner must come to the court with
clean hands and with concrete facts which are verifiable and in
that regard he referred to the cases of Muhammad Shafique Khan
Sawati v. Federation Of Pakistan through Secretary Ministry of
Water and Power, Islamabad and others (2015 SCMR 851), Syed
Zafar Ali Shah and others v. General Pervez Musharraf Chief
Executive of Pakistan and others (PLD 2000 SC 869), Echo West
International (Pvt.) Ltd. Lahore v. Government of Punjab through
Secretary and 4 others (PLD 2009 SC 406), Moulvi Iqbal Haider
v. Capital Development Authority and others (PLD 2006 SC 394),
Javed Ibrahim Paracha v. Federation of Pakistan and others (PLD
2004 SC 482), T. N. Godavarman Thirimulpad v. Union of India and
Ors (AIR 2006 SC 1774), Janata Dal v. H. S. Chowdhary and Ors
(AIR 1993 SC 892), S. P. Gupta v. President of India and Ors (AIR
1982 SC 149), Syed Hafeezuddin v. Abdul Razzaq and others (PLD
2016 SC 79) and M. A. Faheemuddin Farhum v. Managing
Director/Member (Water) WAPDA, WAPDA House, Lahore and others
(2001 SCMR 1955). He categorically submitted that respondent No.
6 was a mere trustee of one of the two offshore companies on
behalf of respondent No. 7 and she had no other interest in the
said companies or the properties owned by them.
43. On the issue of the alleged dependence of respondent No. 6

on respondent No. 1 Mr. Hamid pointed out that there was no
definition of dependent provided in the Income-Tax Ordinance,
2001, section 2(33) of the said Ordinance provided for a minor
child but section 90(8)(b) of that Ordinance provided that a minor
child did not include a married daughter. He also pointed out that
section 116(1)(b) of the said Ordinance referred to other
dependents without defining them. He also referred in that
context to section 116(2) of that Ordinance pertaining to a wealth
statement, Rule 36 of the Income-Tax Rules, 2002 and Part IV of
the Second Schedule containing the form of Wealth-Tax (amended
on 26.8.2015) highlighting that assets in others names were
contemplated in the said provisions but such others had not been
defined. He further referred to the Representation of the People
Act, 1976 and pointed out that even the said Act did not contain
any definition of the word dependent although the word
dependents found a mention in section 12(2)(d) of the said Act. He
also referred to section 14(3)(c) of that Act pertaining to scrutiny of
nomination papers and to section 14(5) of the said Act relevant to
an appeal in that regard and then drew our attention towards a
form captioned Statement of Assets and Liabilities provided in the
Representation of the People (Conduct of Election) Rules, 1977 and
pointed out that in the verification provided in that form the word
dependents is mentioned. He also read out section 5(e) of the
Prevention of Corruption Act, 1947 in the Explanation whereof the
word dependents is mentioned without defining or elaborating the
same. In the absence of any statutory definition of the word
dependent Mr. Hamid referred to the case of M. A. Faheemuddin
Farhum v. Managing Director/Member (Water) WAPDA, WAPDA
House, Lahore and others (2001 SCMR 1955) and Blacks Law
Dictionary in order to explain as to what the word dependent
meant. In that backdrop he vehemently argued that respondent
No. 6 was not a dependent of respondent No. 1 at the time of filing
of nomination papers by him on March 31, 2013. He maintained
that the previous financial year had ended on June 30, 2012
whereas tax details of respondent No. 6 for the last 5 years till
June 30, 2012 provided to this Court clearly showed that she was
a lady of means and not dependent on respondent No. 1
financially. He pointed out that through a sale deed dated October
13, 2010 land worth Rs. 47,52,000/- had been purchased by
respondent No. 1 in the name of respondent No. 6, through a sale
deed dated December 14, 2010 land worth Rs. 34,78,750/- had
been purchased by respondent No. 1 in the name of respondent
No. 6, through a sale deed dated March 01, 2011 land worth Rs.
22,76,000/- had been purchased by respondent No. 1 in the name
of respondent No. 6 and through a sale deed dated February 07,
2011 land worth Rs. 1,33,93,000/- had been purchased by
respondent No. 1 in the name of respondent No. 6 and all the
above mentioned sales had been registered on April 14, 2011. It
was, thus, maintained by Mr. Hamid that, irrespective of the fact
that the above mentioned assets had been gifted to her by her
father, respondent No. 6 was for all intents and purposes a lady
owning considerable property and, therefore, she could not be said
to be dependent on her father for her sustenance or survival.
According to him, a lady owning property worth about Rs. 20
crores could not be termed as dependent on anybody. He went on
to maintain that all the tax returns and statements submitted by
respondent No. 6 had been accepted by the concerned taxation
authorities and the same had never been challenged and,
therefore, after a lapse of the five years statutory period such
returns and statements could not be reopened or questioned at
any subsequent stage.
44. Adverting to the case against respondent No. 9 Mr. Hamid

conceded that the said respondent had not filed any tax return
before the year 2014 and that a National Tax Number had been
issued in his name for the first time on January 28, 2014. He also
admitted that for contesting the elections in the year 2013
respondent No. 9 had submitted the wealth statement and the tax
return of his wife (respondent No. 6) with his nomination papers.
While defending respondent No. 9 Mr. Hamid referred to sections
114 and 182 of the Income-Tax Ordinance, 2001 and also pointed
out that the same issue was already pending before the Election
Commission of Pakistan through five different petitions filed before
it by different persons and also before the Lahore High Court,
Lahore through a Writ Petition filed before it by an interested
person. He maintained that respondent No. 9 was just a member of
the National Assembly against whom no relief had been prayed for
in these petitions and respondent No. 6 did not even hold a public
office and, therefore, the matters against them did not involve any
question of public importance with reference to enforcement of the
Fundamental Rights conferred by the Constitution so as to attract
the jurisdiction of this Court under Article 184(3) of the
Constitution.
45. As far as respondent No. 10 namely Mr. Muhammad Ishaq

Dar (a Samdhi of respondent No. 1 and the incumbent Finance
Minister of Pakistan) is concerned Mr. Hamid pointed out that
respondent No. 1 and some members of his family, etc. had been
implicated as accused persons in FIR No. 12 of 1994 registered at
Police Station Federal Investigation Agency, SIU, Islamabad on
November 10, 1994 and also in FIR No. 13 of 1994 registered at
Police Station Federal Investigation Agency, SIU, Islamabad on
November 12, 1994 wherein various allegations, including those of
money laundering, had been leveled but after submission of the
Challans in those cases Writ Petitions No. 12172 and 12173 of
1997 filed by a nephew of respondent No. 1 were allowed by the
Lahore High Court, Lahore on May 27, 1997, the Challans were
quashed and the accused persons were acquitted. He informed
that respondent No. 10 was not an accused person in those
criminal cases and the Lahore High Court, Lahore had decided the
above mentioned Writ Petitions at a time when respondent No. 1
was the Prime Minister of Pakistan and the said decision of the
High Court had not been challenged before this Court by the
Federal Investigation Agency or the State.
46. Mr. Hamid then referred to Reference No. 5 of 2000 filed by

the National Accountability Bureau before an Accountability Court
against respondents No. 1 and 10 and some others with allegations

of money laundering, etc. to the tune of Rs. 1242.732 million (over
Rs. 1.2 billion) and in that Reference reliance had also been placed
upon a judicial confession made by respondent No. 10 before a
Magistrate First Class, Lahore on April 25, 2000. He pointed out
that initially respondent No. 10 was an accused person in the said
Reference but on the basis of his judicial confession the said
respondent was granted pardon by the Chairman, National
Accountability Bureau and was not treated as an accused person
in the final Reference wherein he had been cited as a prosecution
witness. It was alleged in that Reference that respondent No. 10
was instrumental in laundering of 14.886 million US Dollars upon
the instructions and for the benefit of respondent No. 1 by opening
fake foreign currency accounts in different banks in the names of
others. He pointed out that Writ Petition No. 2617 of 2011 filed
before the Lahore High Court, Lahore in connection with that
Reference was allowed by a learned Division Bench of the said
Court on December 03, 2012 and the said Reference was quashed
through a unanimous judgment but the learned Judges disagreed
with each other over permissibility of reinvestigation of the matter
whereupon the matter was referred to a learned Referee Judge who
held on March 11, 2014 that reinvestigation of the case was not
permissible. Even that judgment of the Lahore High Court, Lahore
was not challenged by the National Accountability Bureau or the
State before this Court and incidentally respondent No. 1 was
again the Prime Minister of Pakistan at that time. He also
submitted that a Writ Petition challenging respondent No. 10s
election to the Senate on account of making of the above
mentioned confessional statement by him was dismissed in limine
by the Islamabad High Court, Islamabad because the writ-
petitioner had not appended a copy of the confessional statement
with the Writ Petition filed by him. He went on to submit that the
allegations leveled against respondent No. 10 were over twenty-five
years old and such allegations pertained to the year 1992 when the
said respondent did not hold any public office. He further
submitted that in the Challans quashed in the year 1997
respondent No. 10 was not an accused person and quashing of

Reference No. 5 of 2000 had become final by now attracting the
principle of autrefois acquit recognized by Article 13 of the
Constitution, section 403, Cr.P.C. and section 26 of the General
Clauses Act.
47. While representing respondents No. 7 and 8 namely Mr.

Hussain Nawaz Sharif and Mr. Hassan Nawaz Sharif, both sons of
respondent No. 1, Mr. Salman Akram Raja, ASC submitted at the
outset that by comparison of their verbal or written statements
respondents No. 7 and 8 are not to be treated as the standard to
judge correctness and honesty of respondent No. 1 because it
could well be that respondent No. 1 is correct and honest in the
matter and respondents No. 7 and 8 are not. He pointed out that
no relief has directly been prayed for against respondents No. 7
and 8 in these petitions. He also made a categorical statement that
respondent No. 7 is the exclusive owner of the relevant four
properties in London since the year 2006. He maintained that it
was not possible to determine facts stretching over a period of
about fifty years and that on the basis of the available record
respondent No. 1 or his children could not be held culpable. He
argued that in cases of corruption, and particularly those under
section 9(a)(v) of the National Accountability Ordinance, 1999, the
initial burden of proof is on the prosecution and then the burden of
proof shifting to the accused person is only to explain to the
satisfaction of the court and such burden is discharged if the
offered defence falls in the realm of possibilities. He place reliance
in that regard on the cases of Khalid Aziz v. The State (2011 SCMR
136) and The State v. Anwar Saifullah Khan (PLD 2016 SC 276). He
maintained that no wrongdoing on the part of respondent No. 1
and his children had been established in this case and, thus, the
defence offered by them is to accepted in toto in terms of the
principle of criminal law reiterated in the case of State v.
Muhammad Hanif and 5 others (1992 SCMR 2047). He emphasized
that the explanations offered by respondent No. 7 do fall in the
realm of possibilities and, therefore, the same ought to be

accepted.
48. Mr. Raja submitted that the relevant record in respect of

setting up and sale of the factories in Dubai and Jeddah had been
made available before this Court which sales had fetched 12
million Dirhams and 20,630,000 Riyals (about 17 million US
Dollars). With reference to an affidavit of Mr. Abdul Raman
Muhammad Abdullah Kayed Ahli and two affidavits of Mr. Tariq
Shafi he maintained that receipt of 12 million Dirhams as sale
proceeds of the remaining shares of the factory in Dubai and
delivery of the said amount in cash in installments to Mr. Fahad
Bin Jassim of Qatar (elder brother of Mr. Hamad Bin Jassim) had
been established which money later on became the source of funds
for acquisition of the four properties in London.
49. Mr. Raja stated that the family of respondent No. 1 has been
in possession of the properties in London since the years
1993/1996 because respondents No. 7 and 8 were studying in
England at that time. He submitted that apart from the judgment
and decree of the High Court of Justice, Queens Bench Division,
London passed and issued in the year 1999 there was no link
established between respondent No. 1s children and ownership of
those properties before the year 2006. In that respect he referred to
an affidavit of Mr. Shezi Nackvi (a representative of the decree
holder Al-Towfeek Company) dated January 13, 2017 according to
which no meeting or correspondence had ever taken place between
respondent No. 1 and any representative of the decree holder till
the decree was settled upon payment of 8 million US Dollars. He
pointed out that the loan obtained from Al-Towfeek Company stood
duly mentioned in the relevant Financial Statement of Hudabiya
Paper Mills Limited of which some of respondent No. 1s children
were Directors at that time. He also pointed out that according to
the written statement of Mr. Shezi Nackvi filed before the High
Court of Justice, Queens Bench Division, London an attachment
order in respect of the relevant four properties in London had been
sought by the decree holder on the basis of a report prepared by

Mr. A. Rehman Malik of the Federal Investigation Agency of
Pakistan whereas, according to Mr. Raja, Mr. A. Rehman Malik had
prepared that report at a time when he was under suspension and
he had compiled that report on his own and, thus, the report had
no legal standing.
50. Giving the background of the relevant four properties in

London Mr. Raja submitted that Al-Thani family of Qatar had
acquired the two offshore companies owning the said properties in
the years 1993, 1995 and 1996 and in January 2006 the Bearer
Share Certificates of the two companies were handed over by Al-
Thani family to a representative of respondent No. 7. He added that
upon instructions of respondent No. 7 Minerva Holdings Limited
took over management of the two offshore companies on January
26, 2006, Arrina Limited was entrusted with management service
for the two companies on February 06, 2006, JPCA Corporate
Accountants took over administration of the two companies from
Minerva Holdings Limited and thereafter two of the relevant
properties were mortgaged with Deutche Bank (Suisse) SA on
September 02, 2008. He, however, went on to admit that the
information supplied by respondents No. 6 and 7 in respect of the
relevant four properties was incomplete.
51. Adverting to the laws of the British Virgin Islands vis--vis

companies and their ownership Mr. Raja informed that section 28
of the International Business Companies Act, 1984 provided for
registered shares and bearer shares and section 31 provided that a
bearer share was transferable by delivery of the certificate relating
to the share. He also referred to the Financial Services Commission
Act, 2001, the British Virgin Islands Business Companies Act,
2004 and an article on The BVI Bearer Shares Regime and went
on to inform that in July 2006 the bearer shares of the relevant
two companies were cancelled and registered shares were issued in
favour of Minerva Holdings Limited on behalf of respondent No. 7.
52. On the issue of the asserted dependence of respondent No. 6

on respondent No. 1 Mr. Raja maintained that no valid document
had been produced by the petitioners before this Court to establish
any proprietary interest of respondent No. 6 in the relevant four
properties in London and, therefore, there was hardly any question
of respondent No. 1 being declared disqualified on his stated
failure to disclose respondent No. 6 as his dependent or failure to
declare any property of respondent No. 6 as his property in his
nomination papers filed in the general elections held in the country
in the year 2013 or in his tax returns.
53. As far as the speeches made by respondent No. 1 before the

nation and in the National Assembly were concerned Mr. Raja
maintained that the imperfections in the speeches did not
provide a valid basis for holding that an asserted fact or an
allegation about respondent No. 1 not being honest was proved.
54. Addressing the Court on the scope of determining a fact in

exercise of the jurisdiction under Article 184(3) of the Constitution
Mr. Raja referred to the case of Suo Motu action regarding allegation
of business deal between Malik Riaz Hussain and Dr. Arsalan
Iftikhar attempting to influence the judicial process (PLD 2012 SC
664) wherein the scope of inquisitorial proceedings under Article
184(3) of the Constitution was discussed and in view of the object
of those suo motu proceedings the relevant statutory authorities
were activated under the supervision of this Court. On the said
subject he also referred to the cases of Muhammad Asghar
Khan v. Mirza Aslam Baig, Former Chief of Army Staff (PLD 2013
SC 1), Watan Party and another v. Federation of Pakistan and
others (PLD 2011 SC 997), Moulvi Iqbal Haider and others v.
Federation of Pakistan through Secretary M/o Law and Justice and
others (2013 SCMR 1683), General Secretary, West Pakistan Salt
Miners Labour Union (CBA) Khewra, Jhelum v. The Director,
Industries and Mineral Development, Punjab, Lahore (1994 SCMR
2061), Ms. Shehla Zia and others v. WAPDA (PLD 1994 SC 693),
Mehr Zulfiqar Ali Babu and others v. Government of The Punjab and
others (PLD 1997 SC 11) and Watan Party and others v. Federation
of Pakistan and others (PLD 2012 SC 292). He also relied upon the
case of Emperor v. Khawaja Nazir Ahmed (AIR 1945 Privy Council
18) to assert that independence of an investigating agency and the
investigative process is as important and desirable as
independence of the judiciary. He pointed out that the said aspect
was also emphasized by this Court in the case of Malik Shaukat Ali
Dogar and 12 others v. Ghulam Qasim Khan Khakwani and others
(PLD 1994 SC 281). Relying upon the case of State v. Muhammad
Hanif and 5 others (1992 SCMR 2047) he pointed out that in
criminal cases the statement of an accused person recorded under
section 342, Cr.P.C. has to be accepted or rejected in its entirety
and, thus, while exercising this Courts jurisdiction under Article
184(3) of the Constitution in respect of a matter involving an
alleged criminality the inculpatory part of the statement cannot be
separated from the exculpatory part. Dilating upon meanings of
the word declaration in the context of Article 184(3) of the
Constitution he submitted that accusitory function cannot be
resorted to before an administrative tribunal and in that context he
referred to the cases of Jenkins v. McKeithen (395 U.S. 411 (1969))
and Hannah Et Al v. Larche Et Al (363 U.S. 420 (1960)) but
conceded that the said judgments were not relevant to a
declaration made under Article 184(3) of the Constitution of
Pakistan. He further argued that no right of appeal was provided
against a judgment delivered under Article 184(3) of the
Constitution and, therefore, extra care is required to be taken
while making a declaration under that jurisdiction and for that
submission he relied upon the cases of Khan Asfandyar Wali and
others v. Federation of Pakistan through Cabinet Division,
Islamabad and others (PLD 2001 SC 607), Pakistan through
Secretary, Ministry of Defence v. The General Public (PLD 1989 SC
6) and Federation Of Pakistan through Secretary, Ministry of
Religious Affairs/Minority Affairs, Government of Pakistan,
Islamabad v. Mufti Iftikhar-ud-Din and another (2000 SCMR 1). He
went on to maintain that no fishing or roving inquiry can be made
while exercising the jurisdiction of this Court under Article 184(3)
of the Constitution and he referred to the cases of Jam Madad Ali

v. Asghar Ali Junejo and others (2016 SCMR 251) and Dr. Akhtar
Hassan Khan and others v. Federation of Pakistan and others (2012
SCMR 455) in support of that submission. With reference to the
Fundamental Right guaranteed by Article 19A of the Constitution
he argued that the right to access to information does not extend
to gathering of information from private persons and such right is
relevant only where information already exists and not where the
right is asserted for creating information. He lastly submitted that
in exercise of this Courts jurisdiction under Article 184(3) of the
Constitution ordinarily no evidence is recorded and no right of
cross-examination of witnesses is available besides the absence of
any right of appeal and, therefore, in an appropriate case it may be
argued that rendering a finding of fact in exercise of such
jurisdiction may militate against the Fundamental Right
guaranteed by Article 10A of the Constitution regarding fair trial
and due process.
55. Respondent No. 2 namely Qamar Zaman Chaudhry,

Chairman, National Accountability Bureau appeared before the
Court in person on February 21, 2017 along with the learned
Prosecutor-General Accountability and he maintained that the
National Accountability Bureau was cognizant of its duties and
responsibilities in connection with the issues arising out of the
Panama Papers but respondent No. 2 was waiting for the
regulators to look into the matter first. We repeatedly asked him
to elaborate as to who those regulators were and where did they
figure in the National Accountability Ordinance, 1999 but he did
not even bother to respond to those questions and conveniently
kept quiet! When his attention was drawn towards the provisions
of section 18 of the National Accountability Ordinance, 1999
according to which the Chairman, National Accountability Bureau
could take cognizance of such a matter on his own he simply
stated that he would take action in terms of the Ordinance. On
that occasion the Court wondered who the referred to regulators
could be because the same word had also been used in the two
statements of a gentleman from Qatar brought on the record of the

case by the children of respondent No. 1. When asked by the Court
as to whether he would consider challenging before this Court the
judgment passed by the Lahore High Court, Lahore quashing
Reference No. 5 of 2000 and barring reinvestigation into that
matter by the National Accountability Bureau or not he
categorically stated that at the relevant time he had decided not to
file any petition/appeal against that judgment and he had no
intention to do that at this stage either.
56. Respondent No. 5 namely Dr. Muhammad Irshad, Chairman,

Federal Board of Revenue appeared before this Court in person
along with his learned counsel on February 21, 2017 and apprised
the Court that after disclosures made through the Panama Papers
the Federal Board of Revenue approached the Ministry of Foreign
Affairs for access to the Panaman authorities for obtaining
information about the Pakistani citizens involved in the scam but it
did not receive any response and then notices were issued by the
Federal Board of Revenue on September 02, 2016 to 334 persons
located out of the 444 persons named in connection with that
scam through the print and electronic media. He informed that
only a few out of those 334 persons responded to the notices and
they included respondents No. 6, 7 and 8 herein. According to him
in her response dated November 21, 2016 respondent No. 6 denied
the allegations whereas through their response of the same date
respondents No. 7 and 8 maintained that they were Non-resident
Pakistanis and, thus, owning offshore companies by them did not
fall within the jurisdiction of the Federal Board of Revenue. The
Chairman stated before the Court in categorical terms that no
further steps had been taken by him in the matter. Later on
through a miscellaneous application filed on February 28, 2017
respondent No. 5 placed an formation before this Court that on
February 22, 2017 notices had been issued to respondents No. 7
and 8 under section 176 of the Income-Tax Ordinance, 2001
requiring them to substantiate their claimed status of Non-resident
Pakistanis. The Court was also informed through the same
application that the Immigration authorities had also been

required by the Federal Board of Revenue to produce the travel
record of the said respondents during the period between the years
2006 and 2016. It was assured through the said application that
after receiving the necessary information from respondents No. 7
and 8 and the Immigration authorities the Federal Board of
Revenue would take further necessary action in the matter. It is
unfortunate that till passage of the final judgment of this case no
further information has been received by this Court from the
Chairman, Federal Board of Revenue regarding any progress made
in the matter at his end.
57. Mr. Ashtar Ausaf Ali, the learned Attorney-General for

Pakistan stated at the outset that although he had represented
respondent No. 1 and some members of his family in many cases
in the past before different courts of the country as a private
practitioner yet in the present case he was appearing as the
Attorney-General for Pakistan on Courts notice under Order
XXVII-A Rule 1, CPC and, therefore, he would be assisting this
Court in the present matter completely independently on some
jurisdictional and legal aspects involved. He straightaway conceded
that this Court has the requisite jurisdiction to entertain and hear
these petitions and these petitions are maintainable under Article
184(3) of the Constitution but according to him the facts of the
case do not warrant any interference in the matter by this Court
through exercise of such jurisdiction. He pointed out that
Constitution Petition No. 35 of 2016 filed before this Court seeking
disqualification of one of the present petitioners from being a
member of the Parliament on somewhat similar grounds was
already pending before this Court and he was to assist this Court
in that matter also in the same capacity. He submitted that the
grey areas inherent in the constitutional disqualifications involved
in the present petitions have already been commented upon by this
Court in the case of Ishaq Khan Khakwani and others v. Mian
Muhammad Nawaz Sharif and others (PLD 2015 SC 275).
According to him the case in hand was a unique case wherein the
forum chosen was this Court, the jurisdiction invoked was that
under Article 184(3) of the Constitution and the main prayer made
was in the nature of a writ of quo warranto. He argued that it was
not the practice of this Court to entertain and proceed with such a
case involving election to the Parliament under its original
jurisdiction in the first instance and such issues were generally
entertained by this Court in its appellate jurisdiction. He
maintained that a declaration made by this Court is to be binding
on all the other courts and tribunals in the country and, therefore,
determination of a fact by this Court in exercise of its original
jurisdiction may sparingly be resorted to because this Court may
not be in the best position to record evidence, there is no appeal
provided against a decision rendered in the said jurisdiction and
the Fundamental Right under Article 10A of the Constitution may
be jeopardized in such a process. He argued that in the context of
the facts of this case it was to be seen by this Court as to which
Fundamental Rights were involved or breached, who was
complaining of breach of Fundamental Rights, which facts needed
to be established first and what was the legal obligation of the
respondents non-performance of which was detrimental to the
petitioners? The learned Attorney-General went on to argue that in
order to issue a writ in the nature of quo warranto this Court was
to be guided by the provisions of Article 199(1)(b)(ii) of the
Constitution regarding a High Courts jurisdiction to issue a writ of
quo warranto which can be issued only against a holder of a
public office and, according to him, a Member of the National
Assembly, which respondent No. 1 is, is not a holder of a public
office in terms of the Constitution and the law. He, however, could
not refer in this respect to any specific provision of the
Constitution or the law or to any precedent of any court.
58. The learned Attorney-General also submitted that from the

language of Article 62(1)(f) of the Constitution it was not clear as to
which court was to give the requisite declaration and, at any rate,
no sufficient material was available before this Court in the present
proceedings to give a declaration of that nature. Suggesting an
alternate approach to the issues posed by the present petitions the

learned Attorney-General submitted that under section 42-A of the
Representation of the People Act, 1976 every member of the
Parliament or a Provincial Assembly is required to submit yearly
statements of assets and liabilities before the Election Commission
of Pakistan and if such a statement is found to be false then it
amounts to a corrupt practice under section 78(3)(d) punishable
under section 82 of that Act and for such falsehood the concerned
person is to be tried by a Court of Session under section 94 of that
Act and if found guilty of such corrupt practice he stands
disqualified under section 99(1A)(1) of the Act. According to him
instead of entering into factual controversies while exercising
jurisdiction under Article 184(3) of the Constitution the matter
might be left to the Election Commission of Pakistan to attend to.
He maintained that in the light of the issues highlighted about a
declaration about honesty in the cases of Ishaq Khan
Khakwani and others v. Mian Muhammad Nawaz Sharif and others
(PLD 2015 SC 275) and Rana Aftab Ahmad Khan v. Muhammad
Ajmal (PLD 2010 SC 1066) such issues ought not to be decided by
this Court in the first instance or as a first and the only resort and
the civil or criminal issues involved in the matter ought to be
established through a trial before a court of plenary jurisdiction or
an election tribunal. According to him a declaration by a court or
tribunal of plenary jurisdiction ought to precede a finding by this
Court about honesty of a person. He submitted that inquisitorial
proceedings had been conducted by this Court in the past in
exercise of its jurisdiction under Article 184(3) of the Constitution
where public rights were involved or where issues raised could be
resolved on the basis of admitted facts or official record as opposed
to private records and in this respect he referred to the cases of Sh.
Riaz-ul-Haq and another v. Federation of Pakistan through Ministry
of Law and others (PLD 2013 SC 501), Imran Khan and others v.
Election Commission of Pakistan and others (PLD 2013 SC 120),
Lahore Bachao Tehrik v. Dr. Iqbal Muhammad Chauhan and others
(2015 SCMR 1520), Muhammad Asghar Khan v. Mirza Aslam Baig,
Former Chief of Army Staff (PLD 2013 SC 1), Workers Party
Pakistan through Akhtar Hussain Advocate, General Secretary and

6 others v. Federation of Pakistan and 2 others (PLD 2012 SC 681),
Suo Motu action regarding allegation of business deal between Malik
Riaz Hussain and Dr. Arsalan Iftikhar attempting to influence the
judicial process (PLD 2012 SC 664) and Watan Party and
others v. Federation of Pakistan and others (PLD 2012 SC 292). He
also referred to the case of Rana Aftab Ahmad Khan v. Muhammad
Ajmal (PLD 2010 SC 1066) to urge that intricate questions of fact
requiring recording of evidence may not be resolved by this Court
in its jurisdiction under Article 184(3) of the Constitution.
59. Adverting to the matter of failure/refusal of the Chairman,

National Accountability Bureau to challenge the judgment of the
Lahore High Court, Lahore whereby Reference No. 5 of 2000 was
quashed and reinvestigation of the matter was barred the learned
Attorney-General submitted that the said matter did not attract
filing of a statutory appeal before this Court and that the matter
could have been brought before this Court by anybody, including
the present petitioners, through filing of a civil petition for leave to
appeal. He stated that if such a petition for leave to appeal is filed
before this Court by any of the petitioners then the office of the
Attorney-General would not question the locus standi of the
petitioner in filing of such petition.
60. The learned Attorney-General went on to maintain that the

remedies under Article 63(2) and (3) of the Constitution were the
exclusive remedies for seeking post-election disqualification of a
member of the Parliament or a Provincial Assembly and he placed
reliance in that regard upon the cases of Pir Sabir Shah v. Shad
Muhammad Khan, Member Provincial Assembly, N.W.F.P and
another (PLD 1995 SC 66) and Aftab Shaban Mirani v. President of
Pakistan and others (1998 SCMR 1863).
61. In respect of the alleged misstatement of facts by respondent

No. 1 in his speeches the learned Attorney-General submitted that
an omission in a statement does not necessarily constitute a
misstatement and in this regard he relied upon the cases of Peek v.

Gurney (1873) LR 6 HL 377, Hamilton and others v. Allied Domecq
Plc (Scotland) (2007) UKHL 33, 2007 SC (HL) 142 and Shiromani
Sugar Mills Ltd v. Debi Prasad (AIR 1950 All 508). According to him
a misstatement on the floor of the National Assembly is property of
that house to be dealt with in the manner prescribed by the
parliamentary practices and the rules regarding privilege of the
house.
62. In his brief submissions in rebuttal Syed Naeem Bokhari,

ASC for the petitioner in Constitution Petition No. 29 of 2016
submitted that respondent No. 7 was born on May 01, 1972,
respondent No. 6 was born on October 28, 1973 and respondent
No. 8 was born on January 21, 1976 and, thus, respondent No. 7
was about two years old, respondent No. 6 was less than one year
old and respondent No. 8 was not even born when the factory in
Dubai was stated to have been set up by their grandfather Mian
Muhammad Sharif in June 1974. He also highlighted that even at
the time of sale of 75% shares of that factory in the year 1978 and
at the time of sale of the remaining 25% shares of that factory in
the year 1980 all the said respondents were minors. He maintained
that the entire story stated before this Court by the children of
respondent No. 1 was based firstly upon hearsay and secondly
upon two statements of a gentleman from Qatar who himself had
no personal knowledge of the matter and, therefore, that story was
simply to be discarded by this Court. He went on to submit that
respondent No. 1 did not mention any investment made by his
father in Qatar at all in his speeches or in his concise statements
submitted before this Court. Mr. Bokhari stated that it was
unbelievable that respondent No. 1s children knew about and
remembered the investment made in Qatar despite their minority
at the relevant time but respondent No. 1 did not! According to him
that was a deliberate suppression of facts by respondent No. 1
clearly establishing that he was not an honest person. He added
that with the collapse of the story about investment in Qatar the
story about trusteeship of the relevant properties in London also
crumbled to the ground exposing respondent No. 1 as the actual

owner of those properties which ownership he had knowingly and
purposely concealed and suppressed. In the end Mr. Bokhari
submitted that respondent No. 1 had not been truthful to the
nation, to the National Assembly and to this Court in the matter of
explaining his assets which were nothing but ill-gotten, he had not
been truthful in respect of the money fetched by the sale of the
factory in Dubai, he had not been truthful regarding beneficial
ownership of the properties in London and while suppressing his
Qatari connection he had been anything but honest.
63. Sheikh Rasheed Ahmed petitioner in Constitution Petition

No. 30 of 2016 referred in his submissions in rebuttal to the case
of Abdul Waheed Chaudhry v. Abdul Jabbar and others (decided by
this Court on March 25, 2015) wherein the word honest appearing
in Article 62(1)(f) of the Constitution had been interpreted. On the
issue of parliamentary privilege he referred to the cases of Syed
Masroor Ahsan and others v. Ardeshir Cowasjee and others (PLD
1998 SC 823), Regina v. Chaytor (2011 UKSC 52), Canada (House
of Commons) v. Vaid, (2005) 1 S.C.R. 667, Zahur Ilahi, M.N.A. v. Mr.
Zulfikar Ali Bhutto (PLD 1975 SC 383), Miss Benazir Bhutto v.
Federation of Pakistan and another (PLD 1988 SC 416), Ch. Nisar
Ali Khan v. Federation of Pakistan and others (PLD 2013 SC 568),
Muhammad Yasin v. Federation of Pakistan through Secretary,
Establishment Division, Islamabad and others (PLD 2012 SC 132)
and Syed Mehmood Akhtar Naqvi v. Federation of Pakistan through
Secretary Law and others (PLD 2012 SC 1054). He maintained that
this Court had the jurisdiction to grant any relief even beyond the
reliefs prayed for in a petition and in this respect he relied upon
the cases of Pir Sabir Shah v. Shad Muhammad Khan, Member
Provincial Assembly, N.W.F.P and another (PLD 1995 SC 66),
Hitachi Limited and another v. Rupali Polyester and others (1998
SCMR 1618), Ch. Nisar Ali Khan v. Federation of Pakistan and
others (PLD 2013 SC 568), Sindh High Court Bar Association
through its Secretary v. Federation of Pakistan through Secretary,
Ministry of Law and Justice, Islamabad (PLD 2009 SC 879) and
Mst. Amina Begum and others v. Mehar Ghulam Dastgir (PLD 1978
SC 220). With reference to the case of Muhammad Siddiq v. State
(1977 SCMR 503) he maintained that when stolen property is
recovered from the custody of a person then it is for that person to
explain such possession and the court is to presume his guilt as a
thief.
64. Mr. Taufiq Asif, ASC for the petitioner in Constitution

Petition No. 3 of 2017 submitted in rebuttal that the word honest
appearing in Article 62(1)(f) of the Constitution had been
interpreted by this Court in the case of Syed Mehmood Akhtar
Naqvi v. Federation of Pakistan through Secretary Law and others
(PLD 2012 SC 1089) and it was held that an honest person ought
not to be deceptive and he ought not to be given to cheating. In
this context he also referred to the cases of Watan Party and
others v. Federation of Pakistan and others (PLD 2012 SC 292) and
Allah Wasaya and 5 others v. Irshad Ahmad and 4 others (1992
SCMR 2184).
65. I have attended to each and every argument advanced, have

perused the entire documentary material produced and have also
gone through all the precedent cases cited before the Court besides
brooding over the diverse aspects of this case from all possible
angles.
66. The questions most hotly debated by the learned counsel for
the parties during the hearing of these petitions have been as to
what is the scope of the proceedings before this Court under Article
184(3) of the Constitution and as to whether disputed or intricate
questions of fact can be decided in such proceedings with or
without recording of evidence or not. It was decided by this Court
on November 03, 2016 with reference to some precedent cases that
these petitions involved some serious questions of public
importance with reference to enforcement of some Fundamental
Rights conferred by Chapter 1 of Part II of the Constitution and,
therefore, the same were maintainable before this Court under
Article 184(3) of the Constitution. On that occasion none of the

parties to these petitions raised any objection to competence and
maintainability of these petitions and even during the hearing of
these petitions no such objection has been raised at any stage of
the protracted hearings. In his two concise statements submitted
by respondent No. 1 maintainability of these petitions under Article
184(3) of the Constitution had not been contested and even the
immunity available to a Prime Minister in some matters under
Article 248 of the Constitution was not claimed.
67. The jurisdiction of this Court under Article 184(3) of the

Constitution has so far been invoked and utilized on diverse issues
of public importance with reference to enforcement of different
Fundamental Rights guaranteed by the Constitution. The issues of
qualifications or disqualifications of persons who are candidates
for election to or are members of the Majlis-e-Shoora (Parliament)
or a Provincial Assembly have often cropped up before this Court
in the context of Articles 62 and 63 of the Constitution which
prescribe such qualifications and disqualifications and such issues
have reached this Court either through the appellate jurisdiction of
this Court under Article 185 of the Constitution or through its
original jurisdiction under Article 184 of the Constitution. Article
62(1)(f) of the Constitution, as it stands today, deals with the
qualifications and provides as under:
62. (1) A person shall not be qualified to be elected or chosen

as a member of Majlis-e-Shoora (Parliament) unless-
---------------------
(f) he is sagacious, righteous, non-profligate, honest and
ameen, there being no declaration to the contrary by a court of
law; and ---------------------
It is true that on the issue of honesty of a candidate or a member a

prior declaration by a court of law regarding lack of honesty is a
prerequisite but in the cases initiated before an Election Tribunal a
practice has developed that the same Tribunal first decides the
issue of honesty on the basis of the evidence led before it and then
while issuing a declaration regarding honesty or the lack of it
simultaneously decides the matter of qualification or
disqualification. The plethora of case-law referred to by the learned

counsel for the parties in this regard may not be reproduced here
because that is the practice in vogue without any contest. The
same is also the practice in cases wherein the issue of qualification
or disqualification is raised before a High Court in its
constitutional jurisdiction through a writ of quo warranto and then
the matter reaches this Court through its appellate jurisdiction. In
all such cases some fact finding by a court or tribunal below is
involved and this Court then adjudicates upon the matter on the
basis of the evidence or material which is already on the record.
The issue involved in the present petitions is that the matter of
qualification or disqualification on the basis of honesty of
respondent No. 1 or the lack of it has been raised before this Court
directly and the learned counsel for the private respondents have
maintained that while exercising its original jurisdiction under
Article 184(3) of the Constitution this Court ought to be extremely
reluctant to receive evidence or material on the issue of honesty in
the first instance in the absence of a proper evidentiary hearing
and then simultaneously to issue a declaration on that issue and
proceed to disqualify a person, particularly when no remedy of
appeal is available against such adjudication and the
disqualification is permanent. They have maintained that the issue
of honesty or otherwise of respondent No. 1 involves disputed and
intricate questions of fact which cannot adequately or satisfactorily
be answered in the original jurisdiction of this Court. The stance of
the learned counsel for the private respondents in this regard can
be attended to after appreciating as to why these petitions had
been entertained by this Court in its original jurisdiction under
Article 184(3), is there any other court of law available at this stage
to issue the prayed for declaration in the context of Article 62(1)(f)
of the Constitution regarding lack of honesty of respondent No. 1
and are there disputed or intricate questions of fact really involved
in these petitions or not.
68. According to Article 90(1) of the Constitution by virtue of his

being the Prime Minister of the country respondent No. 1 is the
Chief Executive of the Federation and it is practically he who

appoints the heads of all the institutions in the country which
could have inquired into or investigated the allegations leveled
against respondent No. 1 and his family on the basis of the
Panama Papers. Even the Speaker of the National Assembly who
could refer the matter to the Election Commission of Pakistan
belongs to his political party and is his nominee. These petitions
had been entertained by this Court in the backdrop of an
unfortunate refusal/failure on the part of all the relevant
institutions in the country like the National Accountability Bureau,
the Federal Investigation Agency, the State Bank of Pakistan, the
Federal Board of Revenue, the Securities and Exchange
Commission of Pakistan and the Speaker of the National Assembly
to inquire into or investigate the matter or to refer the matter to the
Election Commission of Pakistan against respondent No. 1. A High
Court could have entertained a writ petition in the nature of quo
warranto so as to attend to the matter but it is agreed at all hands
that the matter is of immense public importance and involves
enforcement of some Fundamental Rights guaranteed by the
Constitution and that is why all the parties before this Court agree
that the present petitions filed under Article 184(3) of the
Constitution are competent and maintainable and also that the
jurisdiction under Article 184(3) of the Constitution is free from the
trappings of Article 199 of the Constitution. It is also not disputed
that the remedy of filing an Election Petition before an Election
Tribunal under Article 225 of the Constitution is not available at
this juncture. The Speaker of the National Assembly could have
referred the matter to the Election Commission of Pakistan under
Article 63(2) of the Constitution but he has already dismissed
various petitions filed before him in this regard by as many as
twenty-two members of the National Assembly including one of the
present petitioners. It is proverbial that there is no wrong without a
remedy. It was in the above mentioned unfortunate background
that this Court had entertained these petitions and now this Court
cannot turn around and shy away from deciding the matter simply
because it statedly involves some disputed or intricate questions of
fact which, as shall be discussed shortly, it does not. Apart from

that if this Court stops short of attending to the issue merely
because it involves some disputed or intricate questions of fact
then the message being sent would be that if a powerful and
experienced Prime Minister of the country/Chief Executive of the
Federation appoints his loyalists as heads of all the relevant
institutions in the country which can inquire into or investigate the
allegations of corruption, etc. against such Prime Minister/Chief
Executive of the Federation then a brazen blocking of such inquiry
or investigation by such loyalists would practically render the
Prime Minister/Chief Executive of the Federation immune from
touchability or accountability and that surely would be nothing
short of a disaster. It is said that how highsoever you may be the
law is above you. It is in such spirit of democracy, accountability
and rule of law that this Court would not give a Prime
Minister/Chief Executive of the Federation a field day merely
because no other remedy is available or practicable to inquire into
the allegations of corruption, etc. leveled against him or where
such inquiry involves ascertainment of some facts. It is not for
nothing that Article 187(1) of the Constitution has empowered this
Court to do complete justice where all other avenues of seeking
justice are either unavailable or blocked. Apart from that I refuse
to accept the contention that the petitions in hand involve disputed
and intricate questions of fact which we cannot attend to or
adjudicate upon in the present proceedings under Article 184(3) of
the Constitution. The ownership and possession of the relevant
four properties in London are not denied by respondent No. 1s
family and the only question relevant to the issue before us is as to
whether respondent No. 1s denial of any connection with
acquisition of those properties is honest or not. It ought not to be
lost sight of that it is not the property in London which is in issue
before this Court but what is at issue is respondent No. 1s
honesty for the purposes of a disqualification under Article 62(1)(f)
of the Constitution. Therefore, in order to attend to the said core
issue I have decided to keep aside the material produced by the
petitioners regarding the four properties in London and to take into
consideration primarily the explanations offered and the material

supplied by respondent No. 1 and his children in order to see
whether their explanations vis--vis acquisition of the said
properties are on the face of it honest or not. This approach
adopted by me leaves me with no disputed or intricate questions of
fact on the issue and focuses solely on the issue of honesty of
respondent No. 1 with reference to the explanations advanced by
him and his family only. Respondent No. 1 and his family cannot
claim that their explanations offered on the issue are themselves
disputed or intricate and this Court cannot even look at them!
69. Apart from what has been observed above in the case of Lt.-
Col. Farzand Ali and others v. Province of West Pakistan through the
Secretary, Department of Agriculture, Government of West Pakistan,
Lahore (PLD 1970 SC 98) this Court had clarified that where the
question is of a right to continue in public office the matter is of
public interest and in the absence of any other adequate remedy
this Court can interfere through proceedings not exactly as quo
warranto but in the nature of quo warranto with a wider scope. In
the present case respondent No. 1 is not just a serving member of
the National Assembly but also the Prime Minister of the country
and, thus, public interest in his right to continue in office is
immense. In the case of Muhammad Azhar Siddiqui and
others v. Federation of Pakistan and others (PLD 2012 SC 774)
Prime Minster Syed Yousaf Raza Gillani was declared by this Court
itself to be disqualified through proceedings conducted under
Article 184(3) of the Constitution after his conviction had been
recorded for committing contempt of court. In the case of Syed
Mehmood Akhtar Naqvi v. Federation of Pakistan through Secretary
Law and others (PLD 2012 SC 1089) numerous members of the
Majlis-e-Shoora (Parliament) had been declared by this Court to be
disqualified on the basis of their being holders of dual nationality
and were shown the door through direct exercise of this Courts
jurisdiction under Article 184(3) of the Constitution and on that
occasion some factual inquiry had also been conducted by this
Court. It had clearly been held in that case that this Court had the
jurisdiction to satisfy itself on a question of fact touching a

disqualification notwithstanding any admission made by a party or
not. It is settled by now that the jurisdiction of this Court under
Article 184(3) of the Constitution is inquisitorial in nature rather
than adversarial and while exercising such jurisdiction this Court
can ascertain, collect and determine facts where needed or found
necessary. In the case of Pakistan Muslim League (N) through
Khawaja Muhammad Asif, M.N.A. and others v. Federation of
Pakistan through Secretary Ministry of Interior and others (PLD
2007 SC 642) it was observed by this Court that there was a
judicial consensus on the scope of proceedings under Article
184(3) of the Constitution and that even disputed questions of fact
could be looked into where a Fundamental Right had been
breached provided there was no voluminous evidence to be
assessed and no intricate disputed questions of fact were involved.
In the case of Air Marshal (Retd.) Muhammad Asghar
Staff and others (PLD 2013 SC 1) some evidence was in fact
recorded by this Court while hearing a petition filed under Article
184(3) of the Constitution. Even in the case of General Secretary,
West Pakistan Salt Miners Labour Union (CBA) Khewra, Jhelum v.
The Director, Industries and Mineral Development, Punjab, Lahore
(1994 SCMR 2061) this Court had clearly held that an exercise of
finding facts can be resorted to in proceedings under Article 184(3)
of the Constitution. It is also a fact that while proceeding under
Article 184(3) of the Constitution this Court had in many a case
constituted Commissions tasked to inquire into some facts by
recording evidence and to determine questions of fact on behalf of
the Court and a reference in this respect may be made to the cases
of Ms. Shehla Zia and others v. WAPDA (PLD 1994 SC 693), Watan
Party and others v. Federation of Pakistan and others (PLD 2012 SC
292) and Suo Motu case No. 16 of 2016 (Quetta lawyers carnage
case).
70. It was also argued before us that on September 02, 2016 a

petition filed by Sheikh Rasheed Ahmed petitioner before the
Speaker of the National Assembly for referring the matter of

disqualification of respondent No. 1 to the Election Commission of
Pakistan under Article 63(2) of the Constitution was dismissed
whereafter the said petitioner had challenged that order of the
Speaker before the Lahore High Court, Lahore through Writ
Petition No. 31193 of 2016 which is still pending before that Court
and, therefore, the present petitions filed on the same subject
before this Court under Article 184(3) of the Constitution are not
maintainable or they may not be adjudicated upon for the time
being. This argument, however, overlooks the law declared by this
Court in the cases of Miss Benazir Bhutto v. Federation of Pakistan
and another (PLD 1988 SC 416), Mian Muhammad Nawaz
Sharif v. President of Pakistan and others (PLD 1993 SC 473), Suo
Motu Case No. 10 of 2009 (2010 SCMR 885), Shahid Orakzai v.
Pakistan through Secretary Law, Ministry of Law, Islamabad (PLD
2011 SC 365), Muhammad Yasin v. Federation of Pakistan through
Secretary, Establishment Division, Islamabad and others (PLD 2012
SC 132), Khawaja Muhammad Asif v. Federation of Pakistan and
others (PLD 2014 SC 206) and Jamshoro Joint Venture Ltd. and
others v. Khawaja Muhammad Asif and others (2014 SCMR 1858)
wherein it had clearly been laid down that the jurisdiction of this
Court under Article 184(3) of the Constitution is an independent
and original jurisdiction which is not affected by pendency of any
matter on the same subject before any other court or forum or
even by a prior decision of the same issue by any other court or
forum below.
71. It was also contended by the learned counsel for the private
respondents that in exercise of this Courts jurisdiction under
Article 184(3) of the Constitution ordinarily no evidence is
recorded, no right of cross-examination of witnesses is available
and no right of appeal exists against the decision rendered and,
therefore, it can be argued that rendering a finding of fact in
exercise of such jurisdiction may militate against the Fundamental
Right guaranteed by Article 10A of the Constitution regarding fair
trial and due process. Article 10A of the Constitution provides as

follows:
10A. For the determination of his civil rights and obligations or

in any criminal charge against him a person shall be entitled to a
fair trial and due process.
There is hardly any determination of civil rights of the private

respondents involved in the present proceedings and no trial of
the said respondents on any criminal charge is being conducted
in these proceedings and, therefore, the said contention has failed
to impress us. The case in hand is akin to the cases of Mohtarma
Benazir Bhutto and another v. President of Pakistan and others
(PLD 1998 SC 388) clarified in Mohtarma Benazir
Bhutto v. President of Pakistan and 2 others (PLD 2000 SC 77) and
Air Marshal (Retd.) Muhammad Asghar Khan v. General (Retd.)
Mirza Aslam Baig, Former Chief of Army Staff and others (PLD 2013
SC 1) wherein the constitutional aspects of the cases were decided
by this Court under Article 184(3) of the Constitution whereas the
criminal aspects of the matters were left to be attended to by the
appropriate investigation agencies or criminal courts.
72. The learned Attorney-Generals objection that a member of

the National Assembly does not hold a public office and,
therefore, a Constitution Petition in the nature of quo warranto is
not maintainable against him either before a High Court under
Article 199(1)(b)(ii) or before this Court under Article 184(3) of the
Constitution has also failed to find favour with me as it has already
been held by this Court in the case of Salahuddin and 2 others v.
Frontier Sugar Mills and Distillery Ltd., Tokht Bhai and 10 others
(PLD 1975 SC 244) that the words public office are much wider
than the words service of Pakistan and they include those who
perform legislative function. A similar view was also taken by this
Court in the case of Syed Mehmood Akhtar Naqvi v. Federation of
Pakistan through Secretary Law and others (PLD 2012 SC 1089).
Apart from that a holder of a public office can be proceeded
against for an offence of corruption and corrupt practices under
section 9 of the National Accountability Ordinance, 1999 and
scores of members of the Majlis-e-Shoora (Parliament) or of the

Provincial Assemblies, including some Federal and Provincial
Ministers, have already been successfully tried for that offence by
the National Accountability Bureau and in none of such cases it
was ever argued before or held by any court that a member of the
Majlis-e-Shoora (Parliament) or of a Provincial Assembly does not
hold a public office.
73. The precedent cases cited before us by the learned counsel

for the parties bear an ample testimony to the fact that the scope
and practice regarding exercise of jurisdiction by this Court under
Article 184(3) of the Constitution is still evolving and that no
specific procedure for exercise of that jurisdiction has so far been
laid down by this Court. The cases dealt with by this Court under
that jurisdiction thus far have varied vastly in their subject and
content and, therefore, this Court has consciously avoided to shut
the door to any procedural modality which may be best suited to
an effective and proper determination of an issue competently
brought to this Court under that jurisdiction. It is for that reason
that no hard and fast rule has so far been laid down by this Court
regarding the mode, mechanism or modality through which the
jurisdiction of this Court under Article 184(3) of the Constitution
may be exercised and it has been left to the Court to decide as to
which lawful procedure would suit the requirements of a given
case best. It is the nature of the issue and the circumstances of the
case which are to determine the procedure to be adopted. It may be
pertinent to mention here that even interpretation of the words like
honest and ameen used in Article 62(1)(f) of the Constitution is
still not definite and precise and how to apply those words and
provisions to the facts of a given case is also a question which has
no certain answer as yet and that uncertainty gives this Court a lot
of flexibility in the matter of interpretation and application besides
keeping all possibilities of procedure to be adopted wide open. As
far as the present petitions are concerned I have already
mentioned above the circumstances in which this Court had
entertained the same. It is not the normal function of this Court to
enter into questions of fact in the first instance but where a

question of immense public importance with reference to
enforcement of Fundamental Rights is involved and all the
statutory and constitutional institutions or authorities that could
deal with the matter have failed/refused to perform their statutory
or constitutional duties in that regard there even questions of fact
may be looked into by this Court in the interest of doing complete
justice. As already observed above, while attending to the
questions of fact involved in the present petitions I have decided
not to enter into disputed or intricate questions of fact and to
confine my attention primarily to the facts asserted, explanations
offered or the material placed on the record by respondent No. 1
and his family. It would surely be unreasonable on the part of
respondent No. 1 and his family to maintain or contend that the
facts asserted by them, the explanations offered by them or the
material placed on the record by them are themselves disputed or
intricate and, therefore, this Court ought not to attend to them!
74. At every step of the hearing of these petitions we had

afforded ample opportunities to all the parties to bring any
material on the record in support of their case. The petitioners
have relied upon two speeches made by respondent No. 1
addressing the nation on radio and television and a speech made
by him on the floor of the National Assembly explaining how funds
had become available for acquiring the four properties in London
and according to the petitioners the explanations advanced were
evasive, contradictory, unproved and untrue. The petitioners have
also placed on the record extracts of different interviews given by
the wife and children of respondent No. 1 and some others close to
the respondents wherein totally divergent stands had been taken
regarding possession and ownership of the said properties. The
petitioners have further relied upon some documents in order to
establish that all the explanations advanced by respondent No. 1
and his children in respect of generation and availability of funds
for acquisition of the relevant properties were factually incorrect
and that the respondents stand that respondent No. 1s son
namely Mr. Hussain Nawaz Sharif became the beneficial owner of

the relevant properties in London in the year 2006 was factually
incorrect because respondent No. 1s daughter namely Mariam
Safdar was the actual beneficial owner of those properties since
before the year 2006. It has also been maintained by the
petitioners that the trust deed showing Mariam Safdar as a trustee
of the said properties on behalf of Mr. Hussain Nawaz Sharif since
the year 2006 was an unregistered document which was nothing
but sham. As against that respondent No. 1 and his children have
placed on the record some documents showing sale of a business
concern in Dubai, some tax returns and some documents
establishing as to how Mr. Hussain Nawaz Sharif, a son of
respondent No. 1, had become the beneficial owner of the relevant
properties in the year 2006. The children of respondent No. 1 have
also brought on the record two statements made by one Mr.
Hamad bin Jassim bin Jaber Al-Thani of Qatar and some other
supporting statements and documents claiming that Mr. Hussain
Nawaz Sharif had become the owner of the above mentioned two
offshore companies and the relevant properties in London in the
year 2006 as a result of a settlement of accounts between Al-Thani
family of Qatar and Mr. Hussain Nawaz Sharif in respect of an
investment made by the said respondents grandfather namely
Mian Muhammad Sharif in the real estate business of Al-Thani
family in Qatar. All the above mentioned documents and material
as well as the contentions and submissions of the learned counsel
for the parties have been attended to and scrutinized by me with
the necessary care that they deserved.
75. It may be advantageous to start the discussion about the

relevant properties in London with the initial explanations
volunteered by respondent No. 1. The Panama Papers came to
surface through the print and electronic media on April 04, 2016.
On April 05, 2016 respondent No. 1 addressed the nation on radio
and television and he stated as follows:

& Constitution Petition No. 30 of 2016
52016
!

25

161971
15 21972

1936

18
6
1979

1989 ()
50
1989 50 50

1999

14

7

1994
2000

6

The gist of the explanations offered by respondent No. 1 in that

speech is reproduced below:
* My father had started his business by establishing Ittefaq

Foundries in Lahore in the year 1936 prior to the creation of
Pakistan.
* In the year 1972 Ittefaq Foundries was nationalized
obliterating and wiping out the hard work, investment and
savings of our elders.
* In the next 18 months my father established 6 new
factories.
* In July 1979 Ittefaq Foundries was returned to us in the
shape of ruins but my father again turned it into a
functional and vibrant industrial unit.
* In the second tenure of the Pakistan Peoples Partys rule an
economic blockade led to Ittefaq Foundries becoming
dysfunctional.
* In the year 1999 my government was toppled, we were
imprisoned for 14 months and our business was completely
destroyed. We were then thrown out of the country.
* During our forced exile my father established a steel factory

near Makkah in Saudi Arabia for which loan was obtained
from Saudi banks.
* The steel factory near Makkah was sold after a few years
along with all its assets. Those resources were utilized by my
sons Hassan Nawaz and Hussain Nawaz for setting up their
business.
* I hope that the entire background of our business is now
clear to my fellow countrymen as I have informed you about
all the important stages of our journey.
* As we have not committed any illegality at any stage,
therefore, I have decided to address you so that the true
facts are fully brought to the knowledge of my dear
countrymen.
It has pertinently been observed by me that in the above

mentioned speech made by respondent No. 1 it had not been
disclosed as to how and through which resources the respondents
father had established 6 new factories within 18 months of
nationalization of Ittefaq Foundries, especially when statedly the
entire savings of the respondents elders stood obliterated and
wiped out. It is also strikingly noticeable that in that speech there
was no mention whatsoever of setting up of any factory in Dubai
which was sold in 1980. That speech also failed to disclose any
detail of the funds available or procured for setting up of the
factory near Makkah. It was maintained in that speech that the
funds generated through sale of the factory near Makkah were
utilized by respondent No. 1s sons namely Mr. Hassan Nawaz
Sharif and Mr. Hussain Nawaz Sharif for setting up their business.
It had been maintained by respondent No. 1 that through that
speech he had made the entire background of his familys business
clear to his countrymen and that he had informed them about all
the important stages of the familys journey in business. He had
proclaimed that what he had disclosed were the true facts. I
have, however, found that that was not the case and unfortunately
respondent No. 1 had economized with the truth on that occasion.
There was absolutely no explanation offered in that speech as to

how the relevant four properties in London had been acquired and
respondent No. 1 had never stated on that occasion that he had no
concern with the ownership of those properties or that no money
belonging to him had been utilized for their acquisition.
76. On April 22, 2016 respondent No. 1 addressed the nation

again on the subject on radio and television but that speech did
not contain any specific information about the resources or assets
of the respondent and his family. Again, no explanation whatsoever
was offered in that speech as to how the properties in London had
been acquired.
77. On May 16, 2016 respondent No. 1 read out a written speech
in the National Assembly which was broadcast and telecast live on
radio and television and this is what he said on that occasion:

16 2016
!
!

!

22


3
15

!

!

20

!

!

11 80

1970 -
1972

4 1971 1
80 700
44 4
500 50
155

! 8
6

1983 60
6 7 57
1995
!

1970 80
!
23
7 8 23 10
!
"
"
23 8 15
3 60
" "
!

! 1972

10

! 4 5
! 1980 33.37
9
!
1999


!

2005
64 17 !

!

!

! 70

3

2018

The salient points of that speech are reproduced below:
* I want the allegations against my family to be inquired into.

We are ready for accountability and we do not need any
constitutional or legal immunity.
* I have nothing to hide and everything is like an open book.
* Upon nationalization of Ittefaq Foundries not a single Paisa
was paid to us as compensation for the machinery, land or
other assets.
* After 8 years Ittefaq Foundries was returned to us and it

was in ruins. My father turned it around in just one year and
made it into an active and vibrant industrial unit.
* By the year 1983 Ittefaq Foundries was yielding profit of
Rupees 7 crores and 57 lacs per annum and by the year
1995 it had expanded to many other companies.
* Before my entry into politics our family was quite
prosperous and I inherited a successful and growing
business.
* In the last about 23 years my familys businesses have paid
about 10 billion Rupees in taxes and government dues.
* In the last 23 years, excluding 8 years of forced exile, I
have personally paid Rupees 3 crores and 60 lacs as tax.
* After nationalization of Ittefaq Foundries in the year 1972,
for which no compensation was paid, my father proceeded to
Dubai for doing business and established a factory by the
name of Gulf Steel. That factory was sold in April 1980 for
about 33.37 million Dirhams (about 9 million US Dollars).
* In the year 1999 our business was again crippled, our
houses were taken over and we were exiled from the country.
At that time the entire record was taken away from our
homes, offices and business concerns which was not
returned to us despite repeated efforts.
* Despite an exhaustive scrutiny of that record and our bank
accounts no illegality or corruption had been found by the
concerned quarters.
* While in exile my father set up a steel factory in Jeddah,
Saudi Arabia and for such investment the proceeds of sale of
the factory in Dubai also helped.
* The steel factory in Jeddah was sold along with its
machinery, land and other assets in June 2005 for about 64
million Riyals (about 17 million US Dollars).
* The entire record and documents pertaining to the Dubai
and Jeddah factories are available.
* These are the means and resources with which the flats in
London had been purchased.
* No money was sent out of Pakistan for any payment for the
factory in Jeddah or the flats in London.
* The entire evidence and other details in support of the facts
stated by me shall be produced before any committee or
forum.
A careful reading of that speech made by respondent No. 1 shows

that it was for the first time that any mention had been made
therein by the respondent to setting up and sale of a factory in
Dubai as no mention of the same had been made by the
respondent in his first or second address to the nation on the
issue. It had been stated in the latest speech that in the year 1999
the entire record of the familys business had been taken away by
the authorities and the same had not been returned despite
repeated requests but later on in the same speech respondent No.
1 had categorically stated that the entire record and documents
pertaining to the Dubai and Jeddah factories was available and
that such record could be produced before any committee or
forum! The first address to the nation mentioned setting up of a
steel factory near Makkah but the speech made in the National
Assembly referred to a steel factory in Jeddah. In the first address
to the nation respondent No. 1 had claimed that the proceeds of
sale of the steel factory near Makkah had been utilized by his two
sons for setting up their business but in the speech made in the
National Assembly he had changed his earlier stance and had
maintained that the generated resources had been utilized for
purchase of the flats in London. Even in that speech respondent
No. 1 had never stated that he had no concern with the ownership
of those properties or that no money belonging to him had been
utilized for their acquisition. The story about purchase of the
relevant properties in London had taken yet another turn at a
subsequent stage.
78. Although it had specifically and repeatedly been said by

respondent No. 1 on the floor of the National Assembly in the
above mentioned speech that the entire record relevant to the
setting up and sale of the factories in Dubai and Jeddah was

available and would be produced whenever required yet when this
Court required Mr. Salman Aslam Butt, Sr. ASC, the then learned
counsel for respondent No. 1, on December 07, 2016 to produce or
show the said record he simply stated that no such record existed
or was available and that the statement made by respondent No. 1
in the National Assembly in that respect was merely a political
statement! It may be pertinent to mention here that in the evening
preceding the said stand taken by the learned counsel for
respondent No. 1 before this Court an interview was telecast on
Geo News television wherein Mr. Haroon Pasha, the chief financial
advisor of respondent No. 1 and his family, had stated before the
host namely Mr. Shahzeb Khanzada that the entire record about
Dubai and Jeddah factories was available and that the said record
had been handed over to respondent No. 1s lawyers and now it
was for those lawyers to present it before the Court. The transcript
of that interview is available on the record of this Court and none
from either side of this case has disputed the authenticity of that
transcript. In one of his interviews with Mr. Javed Chaudhry on
Express News television on March 07, 2016 Mr. Hussain Nawaz
Sharif, respondent No. 7, had also categorically maintained that
the entire record pertaining to acquisition of the four properties in
London was available with the family and the same would be
produced before any court looking into the matter. Such state of
affairs has been found by me to be nothing but shocking as it
tends to be an attempt to suppress the relevant facts and the truth
and to mislead the Court. Mr. Haroon Pasha and Mr. Hussain
Nawaz Sharif have never denied or contradicted the contents of the
above mentioned interviews.
79. Respondent No. 1 and his children have maintained before

this Court that a factory in Dubai was set up by respondent No. 1s
father namely Mian Muhammad Sharif through his Benamidar and
nephew namely Mr. Tariq Shafi in the year 1974 and then it was
sold by him in parts in the years 1978 and 1980 through the said
Mr. Tariq Shafi fetching about 33.37 million Dirhams (about 9
million US Dollars) and it is claimed by respondent No. 1 and his

children that the relevant properties in London had been acquired
in the year 2006. No record has been produced before us to show
how much money was available for setting up the factory in Dubai,
how that money was transferred to or arranged in Dubai, what
happened to the 33.37 million Dirhams received by respondent No.
1s father upon sale of the factory in Dubai, how funds were
generated for setting up the factory in Jeddah, what happened to
the 64 million Riyals (about 17 million US Dollars) received upon
sale of the factory in Jeddah in June 2005, how funds were
transferred to London for purchase of the relevant properties in
London and through which legal instrument the said properties or
the offshore companies owning them were acquired. It is ironical
that on the one hand respondent No. 1 as well as respondent No. 7
had claimed that the entire relevant record was available and the
same would be produced when required but on the other hand
except for a copy of a Share Sale Contract in the year 1978, a copy
of the Tripartite Sale Agreement pertaining to the factory in Dubai
in the year 1980 and an affidavit of Mr. Tariq Shafi dated
November 12, 2016 no record whatsoever had initially been
produced establishing any connection between the proceeds of
such sale in the years 1978 and 1980 and acquisition of the
relevant properties in London in the year 2006. Apart from that the
money fetched by sale of the factory in Dubai belonged to
respondent No. 1s father who had a reasonably large family
consisting of his own children and nephews who were all statedly
involved in almost all the businesses of the family. How much
share of the money received in the years 1978 and 1980 fell to the
share of respondent No. 1 and then to the share of his children
and was that share enough to purchase the relevant properties in
London in the year 2006, i.e. after 26 years are also questions
which have remained abeging an answer in this case. Some
material was subsequently brought on the record of this case by
the children of respondent No. 1 but the same shall be attended to
a little later in this judgment. Another remarkable feature of this
case is that the whole case is about legitimate acquisition of some
properties but no detail of any bank account, any banking

transaction or any money trail has been brought on the record of
the case by respondent No. 1 or his children. We have been
informed that Mr. Hussain Nawaz Sharif started doing his own
business after the year 2000 when respondent No. 1 had gone in
exile to Saudi Arabia. Nothing has been brought on the record of
this case by Mr. Hussain Nawaz Sharif to show as to when he had
started his own business and as to how sufficient funds generated
through his own business were available with him in the year 2006
so as to purchase the relevant four properties in London. It may
be pertinent to mention here that respondent No. 1 had
categorically maintained before the National Assembly that the
said properties in London had been purchased through proceeds
of sales of the factories in Dubai and Jeddah (and not through any
private resources of Mr. Hussain Nawaz Sharif or through any
settlement of an investment of his grandfather in Qatar).
Respondent No. 1s father namely Mian Muhammad Sharif had
died in the year 2004 and the relevant properties in London had
statedly been acquired in the name of Mr. Hussain Nawaz Sharif in
the year 2006. Upon the death of Mian Muhammad Sharif in the
year 2004 all his assets had automatically devolved upon all his
legal heirs including respondent No. 1 and if the properties in
London had been acquired through the funds generated through
sale of the factories in Dubai and Jeddah then the said funds
belonged to respondent No. 1 and the other heirs of late Mian
Muhammad Sharif. It is, thus, evident from the stands of
respondent No. 1 and his children themselves that funds belonging
at that time to respondent No. 1 had been utilized for acquisition of
the said properties in London in the year 2006 establishing an
undeniable connection between respondent No. 1 and the relevant
properties, a connection which has not been explained by the said
respondent at all. The record produced before the Court shows
that inheritance of Mian Muhammad Sharif was settled amongst
his heirs through an agreement dated January 01, 2009.
Respondent No. 7 namely Mr. Hussain Nawaz Sharif was not an
heir of his grandfather namely Mian Muhammad Sharif.
80. The only concrete material produced by respondent No. 1

before this Court in respect of generation of funds outside Pakistan
is in the shape of copies of the above mentioned Share Sale
Contract and Tripartite Sale Agreement through which the factory
in Dubai was sold in the years 1978 and 1980 and the supporting
affidavit of Mr. Tariq Shafi sworn on November 12, 2016. The
learned counsel for the petitioners have dug holes in the said
documents and have pointed out that through the sale of 75%
shares of that factory in the year 1978 not a single Dirham had
become available to respondent No. 1s father as the entire
proceeds of the sale had to be adjusted towards some admitted
outstanding liabilities. With reference to clauses (4)(B), (4)(C), (4)(D)
and (5) of the Share Sale Contract mentioned above it has been
pointed out by the learned counsel for the petitioners that at the
time of sale of 75% shares of the factory in Dubai in the year 1978
Mr. Tariq Shafis liability as the ostensible owner was more than 36
million Dirhams and at that time an amount of 6 million Dirhams
was still due to the Bank of Credit and Commerce International
(BCCI). They have also pointed out from the above mentioned
document that at that time Mr. Tariq Shafi was still to discharge
some liabilities towards Dubai Electricity Company to the tune of
about 3 million Dirhams. On April 14, 1980 Mr. Tariq Shafi had
sold his remaining 25% shares in the said factory in Dubai for 12
million Dirhams. It has, thus, been demonstrated before us that
the assertion of respondent No. 1 that 33.37 million Dirhams had
been received by respondent No. 1s father upon sale of the factory
in Dubai in the year 1980 which money was later on utilized for
purchase of the properties in London in the year 2006 was an
assertion which was untrue. Referring to the affidavit sworn by Mr.
Tariq Shafi on November 12, 2016 the learned counsel for the
petitioners have submitted that Mr. Tariq Shafi had admitted that
he was only about 19 years of age at the relevant time, he was an
ostensible owner of the factory in Dubai and as a matter of fact he
was only a Benamidar for respondent No. 1s father namely Mian
Muhammad Sharif. Mr. Tariq Shafi had also stated in that affidavit
that upon the sale of the factory in Dubai he had received 12

million Dirhams which amount had been received by him on behalf
of respondent No. 1s father. It has, thus, been maintained by the
learned counsel for the petitioners that the documents brought on
the record of this petition by respondent No. 1 himself clearly
established that the assertion of respondent No. 1 in the National
Assembly that an amount of 33.37 million Dirhams had been
received by his father upon sale of the factory in Dubai was
factually incorrect and, therefore, even the assertions that the
factory in Jeddah had been set up through that amount and then
the properties in London had been purchased through those
resources were also untrue.
81. I have further noticed that while concluding the above

mentioned Tripartite Sale Agreement respondent No. 1s father had
acted through his attorney and nephew namely Mr. Tariq Shafi. A
bare look at the affidavit statedly sworn by Mr. Tariq Shafi on
November 12, 2016 and referred to above makes it apparent to a
naked eye that the signatures of Mr. Tariq Shafi on the said
affidavit are clearly different from the signatures on the Tripartite
Sale Agreement attributed to him. I may, therefore, be justified in
observing that either the copy of the Tripartite Sale Agreement
produced before the Court is bogus or the affidavit attributed to
Mr. Tariq Shafi is not genuine.
82. On account of the facts mentioned above I have entertained

serious doubts about the claim of respondent No. 1 and his family
that the relevant properties in London had legitimately and
lawfully been acquired by them through the resources and funds
stated by them and such doubts have been compounded by some
interviews given by them to the local and international print and
electronic media. The authenticity of the reports regarding such
interviews has never been denied by the persons giving the
interviews nor the learned counsel for the respondents have
contested the same when specifically asked by the Court.
Respondent No. 8 namely Mr. Hassan Nawaz Sharif, a son of
respondent No. 1, had admitted in an interview with Tim Sebastian

on BBCs programme Hard Talk in November 1999, about seven
years prior to the stated acquisition of the properties in London,
that he was a student with no earnings of his own, he did not own
those properties but he was living in the same on rent and the
money for his living in those properties came from Pakistan on a
quarterly basis. The newspaper Guardian, London had quoted Mrs.
Kulsoom Nawaz Sharif, the lady wife of respondent No. 1, on April
10, 2000 as saying that the properties in London had been
bought by the family because the children were studying in
England. Respondent No. 6 namely Mariam Safdar, a daughter of
respondent No. 1, had stated in her interview with Ms. Sana Bucha
on Geo News television on November 08, 2011 that she lived with
her father, she had no house in Pakistan, she had no property in
Central London and she had no connection with any property in
Pakistan or abroad. If a trust deed statedly executed between her
and Mr. Hussain Nawaz Sharif in respect of the properties in
London had existed since the year 2006 then she would have
mentioned that in that interview given in the year 2011.
Respondent No. 7 namely Mr. Hussain Nawaz Sharif, a son of
respondent No. 1, had stated in his interview with Mr. Hamid Mir
in Capital Talk on Geo News television on January 19, 2016 that
sale of the factory in Jeddah had fetched good money which had
been officially transferred to England about eleven or twelve years
ago and through that money he had acquired three properties
there through mortgages for which payments were still being
made. He had gone on to state in that interview that the said
properties had been purchased by him and they were still in
possession of the family. Unfortunately no record of the stated
official transfer of money from Saudi Arabia to the United
Kingdom had been produced before this Court. That stance of
respondent No. 7 regarding purchase of those properties through
mortgages had subsequently been changed. No mention had
been made in that interview to any investment made by Mian
Muhammad Sharif in real estate business in Qatar and to the
properties in London having been acquired as a result of any
settlement of that investment. Respondent No. 7 namely Mr.

Hussain Nawaz Sharif had also stated in his interview with Mr.
Javed Chaudhry on Express News television on March 07, 2016
that he owned the offshore companies which owned the properties
in London, the said properties were ours (the family) and
respondent No. 8, his brother, was doing business in London for
the last 21 years, i.e. since the year 1995. It has already been
noticed above that respondent No. 8 had stated in the year 1999
that he was a student and he had no earnings of his own till then.
In the said interview too respondent No. 7 had made no mention of
any investment made by his grandfather in Qatar the settlement of
which investment had statedly provided the funds for acquisition
of the properties in London in the year 2006. Even the story about
investment in real estate business in Qatar and the subsequent
settlement of that business was also, thus, nothing but an
afterthought. It may also be pertinent to mention here that in his
three speeches mentioned above and also in his concise
statements submitted before this Court respondent No. 1 had
never said a word about any investment by his father in any real
estate business in Qatar and funds generated through a settlement
of that investment being utilized for acquisition of the properties in
London whereas through their concise statements submitted
before this Court by his children that was the only source of funds
through which the said properties had been acquired in the name
of respondent No. 7 namely Mr. Hussain Nawaz Sharif. At least one
thing is quite clearly established from the above mentioned
undisputed and uncontroverted interviews that respondent No. 1
and his family are in possession of the properties in London since
early 1990s. Except for two statements of a gentleman belonging to
Al-Thani family of Qatar, which statements shall be discussed
shortly, absolutely nothing has been brought on the record of these
petitions by respondent No. 1 and his children explaining as to
when and how they had come in possession of the said properties
in London. The interviews detailed above also paint a very
confusing picture of when and how the said properties had been
purchased by respondent No. 1 or one of his sons and all the
stories advanced are not only contradictory to each other but also
incompatible with the stands taken by respondent No. 1 before the
nation, the National Assembly and this Court.
83. A chart reproduced below highlights the serious

contradictions in the stands taken by respondent No. 1 and his
immediate family from time to time in the matter of acquisition of
the relevant four properties in London which contradictions may
reflect upon their lack of honesty on the issue:
Respondents Medium Stance Problems
Respondent No. Address to During the days * Did not mention setting
1: the nation: of forced exile our up and sale of the
Mian April 05, father once again factory in Dubai at all.
Muhammad 2016 established a
Nawaz Sharif steel factory near * Did not explicitly
the city of mention any particular
Makkah. resource for acquisition
of the properties in
This factory was London.
established, for
which loans were * Did not mention that
obtained from the sale proceeds of the
Saudi Banks, and factory in Jeddah were
then after a few used to acquire the
years the factory properties in London but
was sold with all maintained that the
its assets. proceeds were used by
his two sons for their
These resources new business.
were used by my
sons Hassan * Did not even hint at
Nawaz and any investment made in
Hussain Nawaz Qatar and the
for their new subsequent settlement
business. upon which the whole
edifice was built by his
children.
* Proceeds of sale of the

factory in Jeddah
mentioned as the source
of funds for his two sons
business but the said
sons maintained that
investment with Al-Thani
family of Qatar was the
source of funds for
Hassan Nawaz Sharifs
business.
Speech in Our father also * Setting up and sale of a

the National reached Dubai for factory in Dubai
Assembly: the purpose of mentioned for the first
May16, business and time.

2016 established a
factory with the * No reference made to
name of Gulf any investment in Qatar.
Steel comprising
of 10 lac square * Clearly stated that no
feet of area. Mr. money for the factory in
Speaker! This Jeddah or the flats in
factory, in 1980, London went from
was sold for Pakistan. However, it
33.37 million was not clearly stated
Dirhams or for 9 that no money went from
million Dollars. Pakistan for the factory
Mr. Speaker! Our in Dubai.
father was alive
then. He once * The stance about
again, in exile, purchase of the flats in
established a London was not
steel factory in supported by his
Jeddah. Among children and he
the primary produced nothing before
source of funds the nation, the National
which helped in Assembly or this Court
establishing to explain or justify the
Jeddah factory claimed purchase.
was the funds
received from the * In his address to the
sale of Gulf nation he stated that
factory. In June sale of the factory in
2005, Jeddah Jeddah was the source
factory was sold of funds for his sons
for approximately business but in this
64 million Riyals address he stated that
or 17 million proceeds of sale of the
Dollars along factory in Jeddah were
with its used to purchase the
machinery, land flats in London.
and other assets.
Mr. Speaker! All
the record and
documents
regarding sale of
Gulf factory and
Jeddah factory
are available.
These are the
means and
resources which
were used to
purchase the
flats in London.
Mr. Speaker! Let
me say this in
clear and
unambiguous
terms that
whether it was
Jeddah factory,
London flats or
any other
payment, not a
single Rupee from
Pakistan had
been transferred
for them. The

insecurity
because of which
our father
invested in Dubai
was proved to be
well founded in
1999 when our
family business
was once again
crippled.
All concise Denied ownership * Never denied

statements of any of the four possession of the four
filed by properties in properties in London.
Mian London.
Muhammad * Never said that the said
Nawaz four properties belong to
Sharif his children.
before this
Court * Did not mention sale of
the factory in Jeddah
being the sources of
funds for acquisition of
the flats in London as
mentioned in his speech
in the National
Assembly.
* No mention of the
factory in Dubai, the
factory in Jeddah or any
investment in Qatar.
Mrs. Park Lane flats * Children were studying

Kulsoom were bought in London in the 1990s.
Nawaz because the
Sharif children were * Supported her
quoted by studying in husbands stance that
Guardian, London. the flats in London had
London: been purchased.
April 10,
2000. * Contradicted the
stance of her children
that the flats were
acquired in 2006.
Respondent No. Interview: I do not have any * In 2011 she denied

6: Lekin, Geo property in that she or her siblings
Mariam Safdar News: Central London, owned any property in
November in fact far from it, London whereas her
08, 2011 I do not own any stance before this Court
property even in is that her brother
Pakistan. I live Hussain Nawaz Sharif
with my father. I owns the relevant four
fail to understand properties in Central
from where they London since 2006 and
have dug out she is a trustee of those
properties properties for the said
belonging to me, brother since 2006.
my mother, my
sister or my
brothers.
Joint Respondent No. * Did not mention that

concise 6 is only a trustee she was a trustee for
statement for Respondent respondent No. 7 in
filed by No. 7 in relation relation to Nielsen
respondents to Nescoll. Enterprise Limited also.
No. 6, 7 and
8:
November
07, 2016
Additional She came to * That meant that she

statement know of the knew about acquisition
filed by settlement in of the flats in London by
respondent Qatar regarding one of her brothers since
No. 6: the flats in 2005 but in her
January 24, London in 2005 interview in 2011 she
2017 when she was categorically denied
asked to become knowledge of any
a trustee for her property of his brothers
brother. or sister in London.
* She maintained that

she had been asked to
become a trustee for her
brothers in respect of the
flats in London in 2005
whereas the flats had
statedly been transferred
in favour of her brother
in 2006. This established
that the flats were
already owned by the
brother since before the
so-called settlement of
business in Qatar.
Respondent No. Interview: Stance 1: * No document produced

7: Capital The sale of the to show that any amount
Mr. Hussain Talk, factory in Saudi was officially transferred
Nawaz Sharif Geo News: Arabia fetched from Saudi Arabia to the
January 19, us a very good United Kingdom after
2016 amount and that sale of the factory in
money was then Jeddah.
officially
transferred to * No proof of any
Britain. mortgage created for
acquisition of the
Stance 2: properties in London has
From that been produced.
officially
transferred * The story about
money to Britain mortgage was a totally
I had obtained new story and completely
three properties contradictory to the
in London other stories based upon
through purchase or settlement
mortgage. in Qatar.
Those properties
are still * A document produced
mortgaged and by respondent No. 1
the mortgage before the Court showed
amount is still that after the death of
being paid for Mian Muhammad Sharif
them gradually. in 2004 his inheritance
We, again said had been settled in 2009
I, had with distribution of
purchased assets.
those properties
in 2006. * Under Shariah
respondent No. 7 was
Stance 3: not an heir of his
All the assets grandfather Mian
were distributed Muhammad Sharif and,
in 2005 thus, he did not inherit
whereafter my anything from him in
father ceased to 2004. After the death of
have any legal the grandfather in 2004
connection with all his assets, including
his sons any investment in Qatar,
businesses but automatically devolved
according to upon his heirs including
Shariah respondent No. 1. So,
everything respondent No. 1 was
belonging to me one of the owners of the
is his and even I assets which were
am owned by statedly transferred in
him. favour of respondent No.
7 in 2006 and that is
why respondent No. 7
might have said that
everything belonging to
me is his.
Interview: In 2005 I sold a * The subsequent stand

Hum factory in Saudi that the properties in
Dekhaingay Arabia and London had been
92 News: proceeds of that acquired through a
April 04, factory were used settlement of an
2016. to purchase investment in Qatar
these properties. stood completely
----- This is the destroyed.
source and there
is nothing * The subsequent
except this. statement of the
gentleman from Qatar to
The factory that the effect that bearer
was installed in shares of the relevant
Saudi Arabia was companies were
sold in 2005 by delivered to respondent
us and a part of No. 7 in exchange of
those proceeds settling approximately 8
was used to million US Dollars from
purchase the an investment in Qatar
properties in was completely belied.
London. The
companies that
were holding
those properties
were purchased.
Joint Source of funds, * The first statement of

concise resulting in the gentleman from
statement vesting of Qatar was dated
filed by beneficial November 05, 2016 but
respondents ownership of the that was not mentioned
No. 6, 7 and entities and, in this concise statement
8: consequently the filed two days later.
November properties in
07, 2016 Respondent No. * A case of obvious and
7, in January deliberate suppression of
2006, was the facts. Qatar was not even
investment made mentioned.
by late Mian
Muhammad * The statement of the
Sharif, in the gentleman from Qatar
year 1980, from dated November 05,
the sale proceeds 2016 mentioned the
of his steel amount of investment
business in but this concise
Dubai. statement did not.
* Did not mention setting

up or sale of the factory
in Jeddah which,
according to respondent
No. 7s interviews, was
the source of funds for
purchase of the
properties in London.
Joint The four flats in * Within 8 days between

supplement London had been filing of the joint concise
-ary concise purchased by Al- statement on November
statement Thani family of 07, 2016 and filing of the
filed by Qatar through joint supplementary
respondents two offshore concise statement on
No. 6, 7 and companies, the November 15, 2016 the
8: said family had story jointly put forward
November allowed late Mian by the children of
15, 2016 Muhammad respondent No. 1
Sharif and his underwent a sea change.
family to use the Al-Thani family and
said properties investment in Qatar was
whilst bearing all introduced and
the expenses permissive user of the
relating to them properties in London was
including ground disclosed.
rent and service
charges and * Contradicted by
ultimately in respondent No. 8s
2006 the account interview with BBC in
between Al-Thani 1999 according to which
family and he was then a student
Respondent No.7 living in these flats
was settled which had been taken on
through which rent and the rent for the
the properties same was sent from
were transferred Pakistan on a quarterly
to him by delivery basis.
of the bearer
shares of the * Contradicted by both

companies to a the parents of
nominee of respondents No. 6, 7 and
respondent No. 7. 8 who have consistently
maintained that the said
properties had been
purchased or bought.
* No material produced
to show who paid the
utility bills and taxes,
etc. relevant to the said
properties before 2006.
Further After a settlement * Contradicted by

statement of the investment respondent No. 7s
filed by of Mian stance in different
respondents Muhammad interviews wherein he
No. 7 and 8 Sharif a balance had maintained that the
jointly: amount of over 8 properties in London had
January 26, million US been bought by him
2017 Dollars was through using the
determined as proceeds of sale of the
payable by the Al- factory in Jeddah.
Thani family of
Qatar to * Contradicted by both
respondent No. 7. the parents of
It was agreed that respondents No. 6, 7 and
the balance 8 who have consistently
amount payable maintained that the said
would be properties had been
considered purchased or bought.
discharged upon
transfer to
respondent No. 7
of the shares of
two companies,
M/s Nielsen
Enterprises
Limited and
Nescoll Limited
that held title to
the four flats in
London.
Respondent No. Interview on Categorically * Contradicted by his

8: Hard Talk, stated that he mother who had told
Mr. Hassan BBC was a student Guardian newspaper of
Nawaz Sharif London: with no earnings London that the said
November of his own, he did flats had been bought
1999 not own the because the children
relevant flats in were studying in London.
London but he
was living in the * Contradicted by his
same on rent and father who never talked
the money for his about taking the relevant
living in those flats on rent.
properties came
from Pakistan on * Contradicted by two
a quarterly basis. statements of the
gentleman from Qatar
who maintained that

permissive possession of
the flats had been given
to the family of Mian
Muhammad Sharif with
no charge.
The facts mentioned above are neither disputed nor intricate. The
material referred to above is not controverted by respondent No. 1
or his children and the same material is in fact also relied upon by
the petitioners. None of the parties has asked us to record any
evidence or to call for any evidence. No detailed assessment of
such material is required because the material speaks for itself.
Res ipsa loquitur (the thing speaks for itself). Even a layman can
appreciate, and one does not have to be a lawman to conclude,
that what had been told to the nation, the National Assembly or
even this Court about how the relevant properties in London had
been acquired was not the truth. A pedestrian in Pakistan Chowk,
Dera Ghazi Khan (a counterpart of Lord Dennings man on the
Clapham omnibus) may not have any difficulty in reaching that
conclusion. However, that is not all as much more is still to follow.
84. On one of the dates of hearing of these petitions Mr.

Muhammad Akram Sheikh, Sr. ASC, the then learned counsel for
the children of respondent No. 1, dramatically, and with theatrical
impact, took out an envelope from his brief and produced before
the Court a document containing a statement of one Mr. Hamad
Bin Jassim Bin Jaber Al-Thani who statedly belongs to the royal
family of Qatar and had remained a Prime Minister of that country
in the past. That statement was made on November 05, 2016 and
the signatures of the gentleman on that statement had been
attested by the Ambassador of Pakistan to Qatar on the same day.
That statement was not an affidavit nor the contents of the same
had been attested by any authority or authorized person. The
contents of that document are reproduced below for facility of
reference:
Hamad Bin Jassim Bin Jaber Al-Thani

5 November 2016
I, the undersigned, do hereby state the following:
1. My father had longstanding business relations with

Mr. Mian Muhammad Sharif, which were
coordinated through my eldest brother. Our
Families enjoyed and continue to enjoy personal
relations.
2. I was informed that during the year 1980, Mr.

Mian Muhammad Sharif expressed his desire to
invest a certain amount of money in real estate
business of Al Thani family in Qatar.
3. I understood at that time, that an aggregate sum of

around 12 Million Dirhams (AED 12,000,000) was
contributed by Mr. Mian Muhammad Sharif,
originating from the sale of business in Dubai,
UAE.
4. The properties Flat # 17, Flat # 17a, Flat # 16, Flat

# 16a at Avenfield House, Park Lane, London were
registered in the ownership of two offshore
companies, bearer share certificates of which were
kept during that time in Qatar. These were
purchased from the proceeds of the real estate
business.
On account of relationship between the families,

Mr. Mian Muhammad Sharif and his family used
the Properties whilst bearing all expenses relating
to the Properties, including the ground rent and
service charges.
5. I can recall that during his life time, Mr. Mian

Muhammad Sharif wished that the beneficiary of
his investment and returns in the real estate
business is his Grandson, Mr. Hussain Nawaz
Sharif.
6. In the year 2006, the accounts in relation to the

above investment were settled between Mr.
Hussain Nawaz Sharif & Al Thani family, who then
delivered the bearer shares of the companies
referred in para 4 above to a representative of Mr.
Hussain Nawaz Sharif.
The foregoing, as far as my recollection of events and the available

records in Doha, depicts the relationship between the families.
This statement is private and confidential; it cannot be used or

disclosed to any party without my prior written consent, except to
the benefit of the courts and regulators of the Islamic Republic of
Pakistan.
(signed)
Hamad bin Jassim bin Jaber Al Thani
Signature of H. E. Sheikh
Hamad bin Jassim bin Jaber
Al Thani is ATTESTED.
(signed)
(Shahzad Ahmad)
Ambassador of Pakistan
Doha-Qatar
(seal)
That document was dropped on the Court like a bombshell hoping

that the same would destroy the allegations leveled in the present
petitions by explaining as to how the properties in London had
come in possession of respondent No. 1s family and in the
ownership of Mr. Hussain Nawaz Sharif, a son of respondent No. 1,
and putting to rest the controversy about availability as well as
legitimacy of the resources for acquisition of those properties. It is,
however, ironical that the said bombshell has caused more damage
to the case of respondent No. 1 and his children than to the case of
the petitioners. In fact the devastation wreaked by that document
upon the case of respondent No. 1 and his children may be
incalculable and beyond their contemplation.
85. The first thought that comes to mind in the context of the
said statement of Mr. Al-Thani is about its timing. In the first
address to the nation respondent No. 1 talked about a factory near
Makkah but not about any factory in Dubai and certainly not
about any real estate business in Qatar as the source of funds for
acquisition of the properties in London. In his second address to
the nation respondent No. 1 did not talk about any specific source
of funds for such acquisition at all. In his speech in the National
Assembly respondent No. 1 introduced the factory in Dubai and
the proceeds of its sale besides the purchase and sale of a factory
in Jeddah (not near Makkah) but uttered no word about any
investment in Qatar or any resource becoming available through
any real estate business in Qatar. In those speeches respondent
No. 1 had categorically said that those were the funds and
resources through which the properties in London had been
purchased and also that he had given the entire background of
his familys business and he had informed his countrymen about
all the important stages of his familys journey in business. He had
maintained on that occasion that the true facts had been fully
brought to the knowledge of his dear countrymen. He had also
claimed that nothing had been concealed by him and that

everything was like an open book. The subsequently introduced
statement from Qatar, however, established beyond doubt that the
speeches made by respondent No. 1 before the nation or its
representatives in the National Assembly were not the whole truth
and the book presented by him had many missing pages. When the
speeches made by respondent No. 1 before the nation or its
representatives in the National Assembly are juxtaposed with the
above mentioned statement received from Qatar it becomes
obvious that they are mutually destructive and cannot coexist
simultaneously as the truth. The speeches spoke of purchase of
the properties in London whereas the statement from Qatar spoke
of transfer of those properties as a result of a settlement in the
backdrop of an earlier investment in real estate business in Qatar.
The speeches spoke of a route of funds which was Makkah-London
or Dubai-Jeddah-London but the statement from Qatar disclosed a
totally different route, i.e. Dubai-Doha-London. An impression is,
thus, unavoidable that all was not well with the divergent
explanations being advanced and it was not just the resources and
the routes of resources which were being changed from time to
time but it was the truth which was being improved, moulded
and sacrificed at the altar of expedience. It is of critical importance
to mention here that even in his concise statements submitted by
respondent No. 1 before this Court in connection with the present
petitions the said respondent has not said a word about any
investment in real estate business in Qatar or about some funds
becoming available through a settlement in respect of such
business!
86. The above mentioned statement from Qatar has multiple

other problems with it as well. It is obvious from that statement
itself that the maker of the statement did not have personal
knowledge of most of the critical things stated therein and even for
the remaining things stated he was evasive at best. He had failed
to disclose how the requisite funds were transferred by respondent
No. 1s father from Dubai to Qatar. He had not referred to any date
or place of the transactions mentioned. He had failed to state

about any document executed in furtherance of such transactions
and he had also omitted to mention as to how the relevant funds
were dealt with. No detail of the real estate business of Al-Thani
family in Qatar was provided nor any record of investment in such
business by respondent No. 1s father had been referred to. The
stated settlement of accounts in the year 2006 was mentioned in
most unspecific terms with no details thereof having been provided
and even the representative of Mr. Hussain Nawaz Sharif
mentioned in the statement was not identified. The stated wish of
respondent No. 1s father regarding his grandson being the
beneficiary of the investment was spoken about in that statement
in most generalized terms without any exactitude and without
reference to any formal or informal instrument having been
executed in that respect. As already mentioned above, respondent
No. 1s father namely Mian Muhammad Sharif had died in the year
2004. If that were so then no will of late Mian Muhammad Sharif
was brought on the record of this case on the basis of which his
investment in Qatar could be settled in the year 2006 in favour of
one of his grandsons to the exclusion of all the legal heirs,
particularly when that grandson was not even an heir. The maker
of the above mentioned statement had never claimed in that
statement that the two offshore companies which owned the
relevant four properties in London were owned by Al-Thani family
of Qatar and all that had been maintained in that statement was
that the bearer share certificates of such companies were kept at
that time in Qatar. No record of the relevant offshore companies
was produced to show as to how and when Al-Thani family of
Qatar had allowed the family of respondent No. 1 to use the said
properties and then how those companies and properties were
transferred to the ownership of a son of respondent No. 1. As
already observed above, the said statement from Qatar has gone a
long way in irretrievably damaging the earlier stands of respondent
No. 1 and in fortifying the impression that he has not made a clean
breast of himself and with every varying stance he has exposed
himself further.
87. The learned counsel for the petitioners had referred to a

judgment dated March 16, 1999 handed down by the High Court
of Justice, Queens Bench Division, London whereby a huge sum of
money was decreed on November 05, 1999 in favour of Al Towfeek
Company and against Hudabiya Paper Mills Limited, Mian
Muhammad Shahbaz Sharif (a younger brother of respondent No.
1), Mian Muhammad Sharif (the father of respondent No. 1) and
Mian Muhammad Abbas Sharif (another younger brother of
respondent No. 1). The record pertaining to the said judgment and
decree shows that for satisfaction of the decree the same four
properties in London which are also the subject matter of the
present petitions had been attached and subsequently on February
21, 2000 the charge/caution on those four properties was lifted by
the court upon satisfaction of the decree which was to the tune of
about 34 million US Dollars. The Directors of Hudabiya Paper Mills
Limited included Mr. Hussain Nawaz Sharif and Mariam Safdar,
respondents No. 6 and 7 herein. The said respondents and the
other defendants would not have paid such a huge amount to get
the charge/caution lifted from the four properties in London if they
had nothing to do with the ownership of those properties in the
years 1999 and 2000. Mr. Hussain Nawaz Sharif was aged about
28 years and had no business of his own till then, Mr. Hassan
Nawaz Sharif was a student with no personal earnings and Mariam
Safdar did not own any property at that time, as disclosed by
themselves in their interviews mentioned above. The details of that
case in London had found a specific mention in paragraph No. 113
of the judgment passed by this Court in the case of Syed Zafar Ali
Shah and others v. General Pervez Musharraf, Chief Executive of
Pakistan and others (PLD 2000 SC 869). Apart from that the source
of funds available for making a huge payment of about 34 million
US Dollars in the year 2000 towards satisfaction of the above
mentioned decree had not been disclosed by respondent No. 1 and
his children before this Court till another statement of the same
gentleman from Qatar was filed before the Court later on.
88. The petitioners had brought on the record of these petitions

some emails and documents based upon some correspondence
between the Financial Investigation Agency of the British Virgin
Islands and the relevant law firm namely Mossack Fonseca. The
said correspondence had taken place in the year 2012 and the
emails and documents brought on the record tended to reveal that
according to the records maintained by that law firm and the
administrator (Minerva Trust & Corporate Services Limited) of the
two offshore companies owning the relevant four properties in
London in the year 2012 Mariam Safdar was the beneficial owner
of two of such properties, there was no trust connected with the
said four properties, Mariam Safdar was a client of Minerva
Financial Services Limited at least since the year 2005 and in her
signed Personal Information Form she had maintained that the
source of her wealth was the familys wealth and business spread
over a period of 60 years. That material had prima facie seriously
damaged the case of respondent No. 1 and his children regarding
Mr. Hussain Nawaz Sharif being the sole beneficial owner of all the
four properties in London, the said properties having been
acquired in the year 2006 and the settlement in Qatar in the year
2006 being the source of funds for acquisition of those properties.
The said material brought on the record of these petitions by the
petitioners had, however, been denied before us by Mariam Safdar
and her brothers by maintaining that the material produced by the
petitioners was fake and bogus. As the information in the above
mentioned regards was found by us to be of some importance,
therefore, we had repeatedly required respondent No. 1 and his
children, i.e. respondents No. 6, 7 and 8 to produce before the
Court the record of both the offshore companies owning the
relevant four properties in London showing when and how the said
companies came to be owned by respondent No. 1 and/or his
children, or by any of them, when and how respondent No. 1
and/or his family got possession of the said properties, when and
how the said properties were acquired by respondent No. 1 and/or
his children and was any trust connected with those properties
existed on the record of the relevant companies or their
administrator or not. It is unfortunate that the relevant record was

not produced before the Court and the sketchy material actually
produced was not of much assistance. Be that as it may, as the
said issues highlighted through the above mentioned emails
involved some disputed questions of fact, therefore, I have decided
not to adjudicate upon the same in the present proceedings under
Article 184(3) of the Constitution. I am mindful of the fact that the
issue in the present proceedings before this Court is not any
property or who owns it but the issue is resources for acquisition
of some property and honesty of a person in explaining availability
of such resources in the constitutional context of Article 62(1)(f)
thereof.
89. Respondent No. 8 namely Mr. Hassan Nawaz Sharif had

maintained in his interview mentioned above that he was a student
in the year 1999, he had no earnings of his own and the money
required for his stay and studies in England used to come from
Pakistan. However, in the Joint Concise Statement (Civil
Miscellaneous Application No. 7319 of 2016 filed by respondents
No. 6, 7 and 8 on November 7, 2016) respondent No. 8 had
maintained that he was conducting his own business for the last
about 22 years (since the year 1994) which was not what he had
stated in his interview with Tim Sebastian of BBC in the year 1999.
The history of his independent business brought on the record of
this case starts in the year 2001 and it appears that he might have
concealed his business and income between the years 1994 and
2001. Respondent No. 7 namely Mr. Hussain Nawaz Sharif had
stated in his interview referred to above that his brother Mr.
Hassan Nawaz Sharif was doing business in England since the
year 1995. Their father namely Mian Muhammad Nawaz Sharif,
respondent No. 1, had stated in his first address to the nation on
April 05, 2016 that the proceeds of sale of the factory in Jeddah in
June 2005 had been utilized for setting up of his sons business.
Was respondent No. 1 being honest when he said that his sons set
up their business in the year 2005? Some uncontroverted
documents brought on the record of these petitions show that
respondent No. 8 namely Mr. Hassan Nawaz Sharif had started his
business on April 12, 2001 as Director of a British company
named Flagship Investment Limited and according to the Directors
Report of that company dated March 31, 2002 respondent No. 8
had Pounds Sterling 705,071 as the Director of that company. The
Financial Statement of that company dated March 31, 2003
showed that respondent No. 8 had made a loan to the company to
the tune of Pounds Sterling 307,761 with a balance of Pounds
Sterling 990,244 to his credit. The Financial Statement of that
company dated March 31, 2004 manifested that respondent No. 8
had made a loan to the company amounting to Pounds Sterling
593,939 with a balance of Pounds Sterling 1,606,771 to his credit.
The Financial Statement of that company dated March 31, 2005
showed that respondent No. 8 had again made a huge loan to the
company with a balance of Pounds Sterling 1,418,321 to his credit.
There was another British company by the name of Que Holdings
Limited and respondent No. 8 namely Mr. Hassan Nawaz Sharif
had 100% holding in that company. The Notes of Account of that
company dated July 31, 2004 showed that respondent No. 8 had
made a loan to the company to the tune of Pounds Sterling 99,999
and the Financial Statement of that company dated July 31, 2005
showed that respondent No. 8 had made a loan to the company to
the tune of Pounds Sterling 541,694. A chart appended with one of
these petitions shows that respondent No. 8 had about ten
companies in England before the year 2006 and the credit
contributed by him to those companies amounted to Pounds
Sterling 2,351,877. In her Separate Concise Statement (Civil
Miscellaneous Application No. 394 of 2017 filed on January 24,
2017) respondent No. 6 had maintained that respondent No. 7 was
operating Coomber Group Inc. Company for various business
ventures of respondent No. 8. All those businesses of respondent
No. 8 were going on and the said respondent was rolling in money
in England for many years before June 2005 when, according to
respondent No. 1, the sale proceeds of the factory in Jeddah had
been given to his sons for setting up their business. Nothing has
been produced by respondent No. 1 before this Court to rebut the

above mentioned documents based upon the British public record.
90. It is of significance to mention here that in his speeches

made before the nation and in the National Assembly respondent
No. 1 had never stated in black and white that he had nothing to
do with ownership of the two offshore companies or the relevant
properties in London. However, in his concise statements
submitted by respondent No. 1 before this Court it had been so
asserted and his learned counsel argued before us with vehemence
that the said respondent was neither a Director, share holder or a
beneficial owner of the relevant offshore companies nor had he any
connection with ownership of the relevant properties. I note that
the varying assertions of the children of respondent No. 1
regarding the said companies and properties have remained
without any support from any record of those companies and
properties. No record has been produced by them to establish that
Mr. Hussain Nawaz Sharif had become the owner of those
companies and properties in the year 2006. The source of funds for
payment of about 34 million US Dollars in the year 2000 for lifting
of the charge on the relevant four properties in London upon
satisfaction of a judicial decree had not been explained by them or
even by respondent No. 1 till belated filing of another statement of
the gentleman from Qatar which shall be discussed a little later.
No explanation had been offered as to why such a huge amount
had been paid by or on behalf of some of the respondents and their
relatives for lifting of the charge on those properties if they had
nothing to do with the ownership of the said properties. It had
never been explained before us till belated filing of the second
statement of the gentleman from Qatar as to how Mr. Hassan
Nawaz Sharif who was a student in the year 1999 suddenly started
rolling in money in England in the year 2001. No money trail or
record of any banking transaction was placed on the record of this
case by respondent No. 1 and his children. The inconsistencies
and gaps between the stands adopted by respondent No. 1 and his
children have remained unexplained and unfilled and the chains of
events stated by them have remained clearly broken. Respondent

No. 1 had never said anything about any investment in real estate
business in Qatar and his childrens case was based exclusively on
that investment in Qatar. All this is sufficient to convince a
prudent man that all was not well with the explanations advanced
by respondent No.1 and that such explanations cannot be termed
as honest.
91. It has already been observed by me above that in his

speeches made before the nation and in the National Assembly
respondent No. 1 had never stated in black and white that he had
nothing to do with ownership of the two offshore companies or the
relevant properties in London. In his speeches and the concise
statements respondent No. 1 had also failed to take a specific and
categorical stand that his children, or one of them, had acquired
those properties through their/his own funds. Nothing has been
produced before this Court to show or establish that respondent
No. 1s children, or any of them, were/was in a position to
purchase the said expensive properties in the year 2006 as no
proof whatsoever has been produced about their businesses or
financial conditions at that stage. If Mr. Hassan Nawaz Sharif had
started doing business in England in the year 2001 with
undisclosed sources of income then he could have claimed that it
was with his financial support that his brother Mr. Hussain Nawaz
Sharif had purchased the relevant properties in London in the year
2006 but that was never the stand taken by Mr. Hassan Nawaz
Sharif, Mr. Hussain Nawaz Sharif or even respondent No. 1. In his
above mentioned interview dated March 07, 2016 Mr. Hussain
Nawaz Sharif had stated that I have three offshore companies in
London and I admit that the apartments in Park Lane are ours.
In other words he had admitted that the offshore companies
owning the relevant properties might have been owned in his name
but the said properties belonged to the family! The Guardian,
London had quoted respondent No. 1s lady wife namely Mrs.
Kulsoom Nawaz Sharif on April 10, 2000 as saying that the
relevant properties in London had been bought because her
children were studying in England at that time. The explanation

advanced by respondent No. 1s children that the said properties
had been acquired from the proceeds of a settlement of real estate
business in Qatar was not an explanation advanced by respondent
No. 1 and the sole basis of that explanation was a statement of a
gentleman from Qatar which statement was, as discussed earlier,
nothing but an apology of an explanation. Apart from that all the
explanations put forward by respondent No. 1 and his children,
even if accepted at their face value, show that all the funds of the
family in Dubai, Jeddah and Qatar belonged to respondent No. 1s
father namely Mian Muhammad Sharif who had passed away in
the year 2004. If that were so then all his assets and funds would
have automatically devolved upon his heirs including respondent
No. 1 and if the properties in London had been acquired through
those assets and funds in the year 2006 then the said assets and
funds included respondent No. 1s share of inheritance and such
share had contributed towards acquisition of the properties in
London. No will of Mian Muhammad Sharif has been brought on
the record by respondent No. 1 and his children to show as to why
and how the entire proceeds of the stated settlement of real estate
business of late Mian Muhammad Sharif in Qatar had been
handed over to his grandson who was not his heir and all the heirs
of the deceased had been deprived of such proceeds. The family
settlement qua inheritance of late Mian Muhammad Sharif had
come about in the year 2009. There was, thus, a real likelihood
that the relevant properties in London had actually been
purchased or acquired by respondent No. 1 but ownership of the
same had been shown in the name of one of his sons namely Mr.
Hussain Nawaz Sharif and that respondent No. 1 has not been
honest in his oscillating and vacillating explanations advanced in
that respect at different stages.
92. When the above mentioned issues were highlighted by the

Court during the hearing of these petitions there landed another
statement of the same gentleman from Qatar and this time he had
the following to tell the Court:
Hamad Bin Jassim Bin Jaber Al-Thani
22 December 2016
It has come to my attention that certain queries have been raised

with respect to my statement dated 5 November 2016.
In response to such queries, I wish to clarify that in 1980, Mr.

Mian Muhammad Sharif (Mr. Sharif), a longstanding and trusted
business partner of my father, made an investment (the
Investment) of approximately twelve million AED in the real
estate business of the Al-Thani family. This investment was made
by way of provision of cash, which was common practice in the
Gulf region at the time of the investment and also, given the
longstanding relationship between my father and Mr. Sharif, a
customary way for them to do business as between themselves.
At the end of 2005, after reconciling all accruals and other

distributions made over the term of the investment, it was agreed
that an amount of approximately $ 8,000,000 was due to Mr.
Sharif. In accordance with Mr. Sharifs wishes, the amount due to
him was settled in 2006 by way of the delivery to Mr. Hussain
Nawaz Sharifs representative of bearer shares of Nescoll Limited
and Nielsen Enterprises Limited, which had been kept during that
time in Qatar.
This statement is private and confidential; it cannot be used or

disclosed to any party without my prior written consent, except to
the benefit of the courts and regulators of the Islamic Republic of
Pakistan.
(signed)
Hamad bin Jassim bin Jaber Al Thani
Signature of H. E. Sheikh
Hamad Bin Jassim Bin
Jaber Al-Thani is
ATTESTED.
(signed) 10th January 2017.
(Shahzad Ahmad)
Ambassador of Pakistan
Doha-Qatar
(seal)
It is noteworthy that both the statements of the gentleman from

Qatar produced before this Court talked about longstanding
business relations and partnership between the said gentlemans
father and the father of respondent No. 1 which relationship and
partnership existed even prior to the investment made by
respondent No. 1s father in Qatar in the year 1980 after sale of the
factory in Dubai. No details of the previous business dealings have
been provided to this Court and, therefore, it is not clear as to
where such business was conducted, any money for such business
was generated out of Pakistan or money for such business was
laundered from Pakistan through illegal means or unofficial

channels.
93. The first statement of the gentleman from Qatar showed that
the final settlement of the investment made by Mian Muhammad
Sharif took place with Al-Thani family and not with Mr. Hamad Bin
Jassim Bin Jaber Al-Thani and the said gentleman did not claim to
be the person dealing with the matter of the settlement personally
and he was not the one who had handed over the bearer share
certificates of the two offshore companies owning the relevant
properties in London personally to anybody. In both the
statements of that gentleman it had not been disclosed as to how
12 million Dirhams had been delivered to the gentlemans father
on behalf of respondent No. 1s father and who was the
representative of respondent No. 7 who had received the bearer
share certificates of the two offshore companies. In the first
affidavit of Mr. Tariq Shafi dated November 12, 2016 Qatar was not
mentioned at all despite the fact that by that time the first
statement of the gentleman from Qatar was already available but
in his second affidavit sworn on January 20, 2017 and placed
before the Court subsequently Mr. Tariq Shafi maintained as
follows:
3. That the sum of UAE Dirhams twelve million was

deposited by me in cash with Mr. Fahad Bin Jassim Bin Jaber Al
Thani of Qatar after receipt of each installment from Mr.
Muhammad Abdullah Kayed Ahli. This deposit was made by me
on the instructions of my uncle, late Mian Muhammad Sharif.
4. That at that time Mr. Fahad Bin Jassim Bin Jaber Al
Thani was frequently present in Dubai in connection with his
business activities and received the net aggregate cash payment
of UAE Dirhams twelve millions from me in Dubai.
No independent proof has, however, been produced before this

Court in this regard, no statement of Mr. Fahad Bin Jassim Bin
Jaber Al-Thani has been brought on the record and we have found
it hard to believe that a sum of 12 million Dirhams in cash had
been handed over to another without obtaining any receipt or
keeping any record. Through filing of a Joint Further Statement by
respondents No. 7 and 8 the Court was informed that one Waqar
Ahmad had collected the bearer share certificates from one Nasir
Khamis in London in January 2006 for their delivery to respondent
No. 7 but no independent proof in that regard has been produced
before this Court either.
94. That story about investment in the real estate business of Al-
Thani family in Qatar has taken many turns in this case and has,
thus, lost its credibility. In their first concise statement jointly filed
by respondent No. 1s children they had never mentioned that
story. In their subsequent concise statements they adopted that
story as their only story. However, in their last Joint and Further
Concise Statement (Civil Miscellaneous Application No. 432 of
2017 filed on January 23, 2017) the sons of respondent No. 1 gave
the story another twist. The previous story was about an
investment made by late Mian Muhammad Sharif in the real
estate business of Al-Thani family in Qatar but through their last
story advanced through the above mentioned concise statement it
was maintained by respondent No. 1s sons that the proceeds of
sale of the factory in Dubai (12 million Dirhams) had been placed
with Sheikh Jassim Bin Jaber Al-Thani who retained the
amount with an assurance of just and equitable return. According
to the latest story there was no investment involved in the matter
and the services of a member of Al-Thani family of Qatar had been
utilized only for parking of the relevant amount with him, probably
as a bank!
95. In all his relevant speeches or his concise statements filed

before this Court respondent No. 1 never mentioned Qatar or any
investment made by the family in that country. The first statement
of the gentleman from Qatar is dated November 05, 2016 but in
their Joint Concise Statement filed by respondent No. 1s three
children on November 07, 2016 they did not mention Qatar or any
investment made by their elders in Qatar at all. Even in all the
above mentioned interviews given by respondent No. 1s lady wife
and children Qatar or any family investment in that country had
failed to find any mention. It was at a later stage that Qatar and
the family investment in that country suddenly emerged on the

scene and respondent No. 1s children then adopted that as the
only source through which the relevant properties in London had
been acquired. If that story is correct then the investment in Qatar
was made when respondent No. 1s children were toddlers, or at
best minors, and they remembered about that investment but
unfortunately respondent No. 1 had completely forgotten about the
same and he still continues to do so! Such loss of memory, and
that too about the most crucial aspect of the present case, cannot
be presumed by the Court and it, therefore, appears that
respondent No. 1 has deliberately suppressed the relevant facts or
he has conveniently allowed himself to go along with a false story
advanced by his children. Apart from that the alternate story about
purchase of the relevant properties in London propounded by
him, which runs completely contrary to the story about acquisition
of the said properties on the basis of a settlement of the business
in Qatar, had not been substantiated by respondent No. 1 through
any tangible material. He has failed to produce anything before
this Court as to how money was generated and transferred to
Dubai for setting up a factory there, where were the proceeds of
sale of the factory in Dubai kept or utilized between the years 1980
and 2000, how was the money generated and transferred to
Jeddah for setting up a factory there and then how the proceeds of
sale of the factory in Jeddah were transferred to London for
purchase of the relevant properties there. No banking transaction
and no money trail has been referred to or established by him.
Respondent No. 1 is our elected representative and our Prime
Minister and we expected him to take us into confidence in the
above mentioned matters so that he could come out clean in the
matter but unfortunately he has done nothing before us so as to
clear his name or confirm his probity. Apart from that when a
court of law requires a person to explain his position in respect of
something, particularly when he had himself repeatedly
volunteered to explain his position before any court or forum
inquiring into the same, his silence before the court or adopting an
evasive approach reflects adversely upon his bona fide and honesty
in the matter.
96. In two of his speeches respondent No. 1 had talked about

setting up of a factory in Jeddah but the sources of funds for that
venture had also remained an enigma and the following chart
highlights the same:
Respondents Medium Stance Problems
Respondent No. Address to During the days * Sale of the factory in

1: the nation: of forced exile Dubai was not mentioned
Mian April 05, our father once in that speech the
Muhammad 2016 again proceeds of which were
Nawaz Sharif established a apparently used in
steel factory establishment of the
near the city of factory in Jeddah.
Makkah.
* Loan from friends not
This factory mentioned by respondent
was established No. 1 as mentioned by
for which loans respondent No. 7 in his
were obtained interviews on January 19,
from Saudi 2016 and March 7, 2016.
banks.
Speech in In exile our * Mentioned funds from

the National father once sale of the factory in Dubai
Assembly: again which funds were not
May 16, established a mentioned in the earlier
2016 steel factory in address to the nation.
Jeddah. Among
the primary
source of funds
which helped in
establishing
that factory was
the funds
received from
the sale of the
factory in
Dubai.
Respondent No. Interview on Our good old * Did not mention the
7: Capital friends gave us settlement of investment in
Mr. Hussain Talk, Geo loan, which was Qatar as the source of
Nawaz Sharif News later paid off. funds for setting up the
television: factory in Jeddah as was
January 19, subsequently disclosed
2016 through the worksheet
from Qatar.
Interview on We were given * Did not mention the

Kal Tak, loans by friends returns from 12 million
Express and Saudi Dirham investment in

News banks. Qatar as the source of
television: funds for setting up the
March 7, Their loans factory in Jeddah.
2016 have been
returned. * Stance clearly showed
that loans were obtained
Personal from friends which were
friends gave us paid back.
loans. Those
have been paid * Money given by Al-Thani
back before the family was not loans. If
agreed time. loans were obtained from
friends and were returned
then the story about
settlement of investment in
Qatar and some part of it
being adjusted for setting
up a factory in Jeddah was
false.
Joint No stance taken

Concise regarding the
Statement source of funds
(CMA No. for setting up
3719 of the factory in
2016) Jeddah.
Joint No stance taken * In this concise statement

Supplement regarding the the investment in Qatar
-ary Concise source of funds was introduced for the first
Statement for setting up time but there was no
filed by the factory in mention of any money
respondents Jeddah. received from the
No. 6, 7 and investment in Qatar
8 (CMA No. having been utilized for
7531 of setting up the factory in
2016) on Jeddah.
November
15, 2016 * In the subsequent CMA
No. 432 of 2017 it was
maintained by
respondents No. 7 and 8
that in 2005 respondent
No. 7 was told that the
money he received for
setting up the factory in
Jeddah was from returns
of the investment in Qatar!
Further 7. That over * This source contradicted

Statement the period 2001 respondent No. 7s
filed by to 2003 the late interviews wherein he
respondents Grandfather of mentioned the source of
No. 7 and 8 Respondent no. funds for setting up the
(CMA No. 7 arranged for factory in Jeddah as loans
432 of the benefit of from friends and Saudi
2017) on Respondent No. banks.
January 23, 7 US dollars
2017 5.41 million for * This source was not
investing in the mentioned in the initial
setting up of Al concise statement (CMA

Azizia Steel No. 3719 of 2016).
Company
Limited. These * It is incredible that
transfer of respondent No. 7 was said
funds were to have set up the factory
caused by the in Jeddah but for many
Al-Thani family years after setting up the
on the request factory he did not know
of Respondent where the funds for setting
No. 7s up that factory had come
grandfather from until he was told
Mian about it by one Nasir
Muhammad Khamis in 2005!
Sharif. This fact
was stated to * The worksheet about the
Respondent No. investment in Qatar and
7 by Sheikh disbursement of the
Hamad bin relevant amounts showed
Jassim bin that the funds for setting
Jaber Al up the factory in Jeddah
Thanis had been transferred
representative, directly in favour of
Nasir Khamis, respondent No. 7 in his
at the time of own name.
an overall
settlement in * It is unbelievable that
late 2005. The respondent No. 7s father
equity caused (respondent No. 1) or his
to be injected grandfather did not tell
by the Late him about those funds but
Mian one Nasir Khamis of Qatar
Muhammad told him about it in 2005.
Sharif, along
with borrowings * This information about
from financial the source of funds for
institutions, setting up the factory in
was utilized for Jeddah was available with
the setting up respondent No. 7 when he
of the aforesaid gave the above mentioned
steel interviews but he did not
manufacturing mention it even then.
plant near
Makkah, * According to the
Kingdom of interviews given by
Saudi Arabia. respondent No. 7 the
funds for setting up the
factory in Jeddah had
come from Saudi banks
and loans given by friends
whereas in his speech in
the National Assembly
respondent No. 1 had
maintained that the basic
investment for setting up
the factory in Jeddah came
from proceeds of sale of
the factory in Dubai.
A bare look at this chart makes one wonder where truth and
honesty stand in the list of priorities of respondent No. 1 and his
children. The most unbelievable part of the story about setting up

of the factory in Jeddah is told through the second statement of
the gentleman from Qatar dated December 22, 2016 wherein it is
maintained that between the years 2001 and 2003 Al-Thani family
of Qatar had transferred 5.41 million US Dollars in favour of
respondent No. 7 for investing in setting up a factory in Jeddah
and that information was supplied to respondent No. 7 by one
Nasir Khamis, a representative of Mr. Hamad Bin Jassim Bin
Jaber Al-Thani, at the time of over all settlement of the investment
at the end of the year 2005. The said story wants this Court to
believe that respondent No. 7 was given a huge sum of 5.41 million
US Dollars between the years 2001 and 2003 but he was told
about it in the year 2005! As against that in one of his interviews
given much later than 2005 respondent No. 7 had maintained that
loans had been obtained from friends and banks for setting up the
factory in Jeddah which loans had then been repaid before the
time due. We have also been told that the said factory in Jeddah
had been sold in the year 2005 and it had fetched 20,630,000
Riyals (about 17 million US Dollars) but no banking transaction or
money trail in that regard has been produced before this Court
showing from where did that money come and then where did it go.
97. Invoking the concept of parliamentary privilege the learned

counsel for respondent No. 1 had argued that the said respondent
could not be held liable for anything said by him in a speech made
in the National Assembly on May 16, 2016 and in this context he
relied upon Article 66(1) of the Constitution which reads as under:
66. (1) Subject to the Constitution and to the rules of

procedure of Majlis-e-Shoora (Parliament), there shall be freedom
of speech in Majlis-e-Shoora (Parliament) and no member shall be
liable to any proceedings in any court in respect of anything said
or any vote given by him in Majlis-e-Shoora (Parliament), and no
person shall be so liable in respect of the publication by or under
the authority of Majlis-e-Shoora (Parliament) of any report,
paper, votes or proceedings.
He maintained that the historical and universally acknowledged

parliamentary privilege recognized by the said Article of the
Constitution is subject only to two provisions of the Constitution
and they are Article 68 and Article 204 which deal with restriction
on discussion in the Majlis-e-Shoora (Parliament) with respect to
conduct of a Judge of the Supreme Court or of a High Court in the
discharge of his duties and commission of contempt of court. I
have, however, found that for various reasons the issue of
parliamentary privilege is not relevant to the case in hand. To start
with, the relevant speech made by respondent No. 1 was not just a
speech made in the National Assembly but it was also an address
to the nation because of live radio and television coverage of it. It is
not denied that at least four or five microphones of different
television companies including the official Pakistan Television were
placed on the desk of respondent No. 1 and a television camera
was placed right in front of him when he had made that speech
and that speech was broadcast and telecast live on the national
hookup. Apart from that by making that speech respondent No. 1
had merely utilized the floor of the National Assembly for
advancing a personal explanation regarding a matter which was
not even on the agenda of the National Assembly on the relevant
day and was personal to himself and his family. This Court in the
cases of Zahur Ilahi, M.N.A. v. Mr. Zulfikar Ali Bhutto (PLD 1975 SC
383) and Syed Masroor Ahsan and others v. Ardeshir Cowasjee and
others (PLD 1998 SC 823) and the United Kingdom Supreme Court
in the case of Regina v. Chaytor (2011 UKSC 52), [2011] 1 A.C. 684
SC-UK have already clarified that parliamentary privilege is
relevant to the core or essential business of Parliament, which
consists of collective deliberation and decision making or which
relates in any way to the legislative or deliberative processes of the
Parliament or of its Members, however widely construed and
parliamentary privilege does not protect criminal acts merely
because such acts are committed within the precincts of the
Parliament. The argument of the learned counsel for respondent
No. 1 that the parliamentary privilege recognized by Article 66(1) of
the Constitution is subject only to Articles 68 and 204 of the
Constitution has not been found by me to be correct because
Article 66(1) is subject to all the other provisions of the
Constitution and not just the two provisions indicated by the
learned counsel. In an appropriate case it may be argued that

Article 66(1) of the Constitution is also subject to Article 62(1)(f)
thereof requiring a member of the Parliament to be honest in
everything stated by him in the Parliament and there being no
parliamentary privilege in respect of stating something which is
untrue. It had been held by this Court in the case of Syed Masroor
Ahsan and others v. Ardeshir Cowasjee and others (PLD 1998 SC
823) that parliamentary privilege under Art 66 of the Constitution
was not absolute and exceptions to the same existed. It was also
held in that case that no immunity or privilege existed against
criminal, illegal or unconstitutional acts committed in the
Parliament. It is also pertinent to note that the parliamentary
privilege under Article 66(1) of the Constitution is in respect of
liability to any proceedings in any court in respect of anything said
in the Parliament but in the present case the speech made by
respondent No. 1 is not the basis of any liability to any proceeding
in a court and that speech is being referred to in the present
proceedings only as a circumstance in a series of circumstances
showing lack of honesty of the said respondent before the nation,
before the representatives of the nation in the National Assembly
and before this Court. Surely, respondent No. 1 is not being
proceeded against for making that speech and the said speech is
being utilized in the present proceedings only for a collateral
purpose to determine as to whether the said respondent had been
making divergent statements on the same issue at different
occasions or not and as to whether he had been honest in the
matter or not. It had been held in the case of Buchanan v. Jennings
[2005] 1 A.C. 115, [2004] UKPC 36, [2005] 2 All ER 273 (Privy
Council) that a speech in the Parliament could be used to establish
some fact as evidence rather than making it the basis of the
proceedings.
98. The matter of payment of about 34 million US Dollars to Al-

Towfeek Company towards satisfaction of the decree in London,
mentioned above, is equally bizarre. In his Supplementary Concise
Statement respondent No. 7 namely Mr. Hussain Nawaz Sharif had
maintained that he was informed by a representative of Al-Thani

family of Qatar that 8 million US Dollars had been paid by that
family to Al-Towfeek Company in the year 2002 for satisfaction of
the relevant decree and he was further informed that the said
payment had been made on the instructions of Mian Muhammad
Sharif. No record of such payment has been produced before this
Court and even the person informing respondent No. 7 in that
regard has not been identified. Both the statements of the
gentleman from Qatar produced before this Court had failed even
to refer to any such payment of 8 million US Dollars by Al-Thani
family of Qatar towards satisfaction of the decree in London
through which the relevant four properties in London, which were
in occupation of respondent No. 1 and his family at that time, were
got released from the caution placed on them. Apart from that the
decree was for about 34 million US Dollars but it was maintained
that the decree was satisfied by paying Al-Towfeek Company only 8
million US Dollars. No documentary proof was produced before us
to show as to how much amount was actually paid and who paid
it. No record of the concerned court was produced and it was not
shown what mode or channel was utilized for making the payment.
99. The bottom line is that according to the sons of respondent

No. 1, as is evident from the their Joint Further Statement (Civil
Miscellaneous Application No. 432 of 2017 filed on January 23,
2017) the 12 million Dirhams placed with Al-Thani family of
Qatar by their grandfather late Mian Muhammad Sharif and
retained by that family (which was no longer called by the sons of
respondent No. 1 as an investment in real estate business in
Qatar) were utilized in the following manner till the time that
chapter was finally closed and wound up in the year 2005:
(i) 8 million US Dollars paid by Al-Thani family to

Al-Towfeek Company in the year 2002 towards
satisfaction of the decree in London,
(ii) 5.4 million US Dollars given to respondent No.

7 for setting up a factory in Jeddah between 2001 and
2004,
(iii) 4.2 million US Dollars given to respondent No.

8 for setting up his business in the United Kingdom
between 2001 and 2004 and
(iv) the remaining about 8 million US Dollars

adjusted and settled by delivering bearer share
certificates to a representative of respondent No. 7 and
thereby transferring ownership of the two offshore
companies and the relevant four properties in London
in favour of respondent No. 7.
And what was the evidence produced before this Court in respect
of all those millions of US Dollars rolling around? It is amazing and
unbelievable. The following two handwritten documents were all
that had been produced before this Court in support of all those
transactions:
We have been told that the last of the said documents is a

worksheet which reads in English language as follows:
Nothing has been produced before this Court to establish or even

indicate as to who had prepared those documents, where those
documents were kept, what was the authenticity of those
documents, how the relevant amounts were disbursed and by
whom. The said documents are not backed by any banking
transaction and no money trail has even been hinted at. The claim
regarding handling of some money in cash may be accepted with a
pinch of salt as far as the transactions taking place in the Middle
Eastern countries are concerned but cash running in millions of
US Dollars being transferred to the United Kingdom and then
utilization of such cash in some business in that country or for
acquisition of property there may be very hard to believe or accept
in the absence of any legitimate transfer, a banking transaction, a
money trail or a proper and lawful disclosure. If that is how it all
actually happened then it would be nothing but money laundering.
100. Money laundering is an allegation which is not new to

respondent No. 1 and his close relative respondent No. 10. The
learned counsel for the petitioners had drawn our attention
towards a very detailed and documented report prepared and
submitted by Mr. A. Rehman Malik in September 1998 in his
capacity as an Additional Director, Federal Investigation Agency,
Islamabad and that report tended to establish the money trail

through which the relevant four properties in London and many
other properties and businesses had been purchased or set up by
respondent No. 1 in the names of his children through opening of
fake and fictitious bank accounts, clandestine money transfers
amounting to money laundering and use of huge unaccounted for
money. According to that report all that had happened in the
1990s and much prior to sale of the factory in Jeddah in June
2005 and the claimed settlement of the real estate business in
Qatar in the year 2005. Almost all the transactions mentioned in
that report were supported by the names of the concerned banks,
the numbers of bank accounts, the numbers of the cheques issued
and the origin and the destination of the money transferred. I
understand that a lot of effort must have gone into digging out the
relevant details and a lot of resources of the State must have been
consumed in the entire exercise. I have, however, felt agonized by
the fact that the matter had later on been hushed up, brushed
under the carpet and never pursued by any quarter with the result
that the facts asserted in that report could not be ascertained or
verified by any court of competent jurisdiction. I have, therefore,
abstained from referring to the contents of that report or from
relying upon that report in the present proceedings. We have been
informed that the same Mr. A. Rehman Malik who had prepared
the above mentioned report had later on joined politics and had
served the country as the Minister for Interior, Government of
Pakistan for many years but he never took any step to pursue the
matter against respondents No. 1 and 10 at all. It appears that
politics had trumped accountability and discretion had the better
of public interest.
101. Respondent No. 1s brush with criminal law is also not new.
In the case of Mian Hamza Shahbaz Sharif v. Federation of Pakistan
and others (1999 P.Cr.L.J. 1584) two FIRs had been registered by
the Federal Investigation Authority in the year 1994 and Challans
in respect of such FIRs had been submitted before the competent
court with the allegations that respondent No. 1 and others had
indulged in serious corruption and money laundering, etc. Those

Challans had been quashed later on at a time when respondent
No. 1 was serving as the Prime Minister of the country. In the case
of Messers Hudabiya Paper Mills Ltd. and others v. Federation of
Pakistan and others (PLD 2016 Lahore 667) a Reference had been
filed by the National Accountability Bureau against respondent No.
1 and others with the allegations of corruption and money
laundering, etc. but even that Reference was quashed during the
incumbency of respondent No. 1 as the Prime Minister of the
country. In the case of Mian Muhammad Nawaz Sharif v. The State
(PLD 2009 SC 814) respondent No. 1 had been convicted and
sentenced on April 06, 2000 by an Anti-Terrorism Court for
offences under section 402-B, PPC and section 7(f) of the Anti-
Terrorism Act, 1997 on the allegation of highjacking a commercial
aeroplane and thereby committing the offence of terrorism but
later on he was acquitted of the charge by this Court on July 17,
2009. In the case of Air Marshal (Retd.) Muhammad Asghar
Staff and others (PLD 2013 SC 1) a declaration was recorded by
this Court in exercise of its jurisdiction under Article 184(3) of the
Constitution to the effect that corruption and corrupt practices had
been committed in the holding of a general election in the country
and in the judgment passed in that case respondent No. 1s stated
involvement in the matter had been referred to twice in that
context and the matter of criminality of respondent No. 1 and
others in that connection was required to be investigated by the
Federal Investigation Agency. Unfortunately no investigation in
that matter has so far been conducted for obvious reasons. In the
case of Mian Muhammad Nawaz Sharif v. The State (PLD 2010
Lahore 81) respondent No. 1 had been convicted and sentenced by
an Accountability Court on July 22, 2000 but subsequently his
conviction and sentence had been set aside by the Lahore High
Court on June 26, 2009. In that case the allegation was that in
October 1993 respondent No. 1 had purchased a helicopter and
had used and maintained the same for his election campaign
whereas the costs and maintenance expenses incurred by
respondent No. 1 were beyond his known sources of income.

Respondent No. 1 had been acquitted in that case because it had
been shown that the helicopter was actually purchased by one
Abdul Rehman Bin Nasir Al-Thani of Qatar. The said gentleman
from Al-Thani family of Qatar is statedly a close relative of Mr.
Hamad Bin Jassim Bin Jaber Al-Thani whose two statements have
been produced before this Court in the present proceedings in
support of respondent No. 1 and his children. It appears that close
friendship between Al-Thani family of Qatar and respondent No. 1
and his family has stood the test of time. It is proverbial that a
friend in need is a friend indeed. Being a foreign dignitary Mr.
Hamad Bin Jassim Bin Jaber Al-Thani is held by me in high
esteem yet the information about him available on the Internet is
unfortunately quite uncharitable and the same is reproduced
below without making any comment of my own on the same:
(https://en.wikipedia.org/wiki/Hamad_bin_Jassim_bin_Jaber_Al_
Thani)
Legal issues
BAE Systems
Following courting by Michael Portillo, Qatar entered into an arms
deal worth 500 million with BAE Systems.[15] 7 million was
transferred into two trusts in Jersey of which Hamad was named
as a beneficiary. In an attempt to prevent money laundering, the
funds were frozen from 16 July 2000 by the Jersey Financial
Services Commission, who then began a court case and
investigation.[14] Hamad paid the Jersey authorities 6 million as
a "voluntary reparation" as "the structures put in place by his
advisers may have contributed to the cost and complexity of the
inquiry." The case was then dropped by the Jersey authorities. [5]
Fawaz Al-Attiya
HBJ is facing a lawsuit brought on by Fawaz Al-Attiya, former
official spokesman for Qatar, who says that agents acting on
behalf of HBJ imprisoned and tortured him in Doha for 15
months from 2009-2011. Al-Attiya says that he was kept in
solitary confinement, only let out of handcuffs to be interrogated,
subjected to sleep deprivation, and denied proper access to food,
water, and sunlight.[16] Al-Attiya also alleged that he was not
adequately compensated for his Qatari land that was expropriated
by the state.[17] Documents submitted by Al-Attiyas lawyers state
that in 1997, HBJ offered to buy 20,000 square meters of land
from Al-Attiya in west Doha. Al-Attiya says that he refused the
offer because he felt that the land was worth more than HBJs
offer, a move that angered HBJ. He alleges that HBJ then seized
the land and subjected Al-Attiya to increasing harassment,
threats, and surveillance. A decade later in 2007, HBJ allegedly
tried to have Al-Attiya arrested in Dubai. Al-Attiya then moved to
Saudi Arabia in 2008 when a series of legal cases were filed
against him, including one that alleged that he leaked state

secrets during his tenure serving in public office. Court
documents state that Al-Attiya was forcibly taken from Saudi
Arabia to Qatar in October 2009. From then until January 2011,
Al-Attiya was held in various prisons around Qatar. Attiya was
told by Qatars assistant attorney during this time that he was
being detained at the behest of the prime minister (Hamad bin
Jassim), that there was no intention to release him and that any
attempt to secure release through securing a court orderwould
either be prevented or any such order would not be carried out.
Attiya was ultimately released on orders of the crown prince. [5]
After his release, HBJ filed another case against Attiya claiming
that he had forged a check worth 3 million riyals and as a result
owed money to Qatar National Bank. This case was also dropped
due to intervention by the crown prince.[16]
HBJ denies all claims against him in regards to Fawaz Al-Attiya
and says that he has diplomatic immunity and state immunity
given his diplomatic position in London, leaving Londons High
Court without jurisdiction. No decision has been made yet as to
whether his diplomatic immunity will extend to this case. [16][18]
Heritage Oil
In June 2014, HBJ acquired 80% of Heritage Oil, which was
listed as a London exploration and production company. At the
same time, he was listed as a Counsellor at the Qatari embassy
and as such was privileged to legal immunity under the 1961
Vienna Convention. Article 42 of this convention states that a
diplomat shall not in the receiving State practise for personal
profit any professional or commercial activity thereby disallowing
the acquisition in which HBJ engaged. The stake, valued at 924
million and dated April 30, 2014, transferred to a wholly owned
subsidiary of Al-Mirqab Capital, an investment company
privately owned by HBJ and his family. HBJs lawyers maintain
that the fact that the company was listed in London is not
sufficient evidence to determine that Article 42 had been
violated.[19]
Controversies
A May 2008 diplomatic cable sent by then U.S. charg d'affaires
in Doha, alluded to a dispute between HBJ and the Qatari
intelligence officials over a Qatari senior bank official imprisoned
for 6 months over his role in funding Khalid Sheikh
Mohammed (KSM), the al-Qaeda mastermind of September 11.
The senior bank official was Khalifa Muhammad Turki al-Subaiy
who financed KSM while working at Qatar Central Bank.[14]
In November 2016, Pakistani Prime Minister produced a letter
from Hamad Bin Jassim to claim that the properties identified as
owned by his daughter in Panama Leaks are actually are result of
a settlement that happened in 2006. The letter was mostly based
on hearsay and soon after the first letter second letter was
produced which tried to cover up holes left in the first letter. The
properties were purchased by Sharif family from 1992-1996
through off shore companies Nescoll and Nielson. The beneficial
owner of those four flats is Maryam Safdar (daughter of Prime
Minister Nawaz Sharif) according to leaked Panama papers. If the
court calls Hamad Bin Jassim to stand as the witness to prove
the worth of his letter, he could be sent to prison for lying.
Pakistan is a poor country but will definitely imprison frauds who
could help making black money white. It is alleged that Hamad
bin Jassim's companies got lucrative LNG deal worth Billions of
dollars with Pakistan through his connection with Nawaz Sharif.
102. While dwelling on the issue of money laundering I may

observe that it was argued before us by the learned counsel for the
petitioners that a number of so-called gifts made by respondent
No. 7 namely Mr. Hussain Nawaz Sharif to his father also hinted at
concealment of assets, rotation of money and money laundering by
respondent No. 1 and his family. The uncontested record produced
before us showed that respondent No. 7 had sent the following
amounts of money from Saudi Arabia to respondent No. 1 as gifts:
Tax year 2011: Rs. 129,836,905

Tax year 2012: Rs. 26,610,800
Tax year 2013: Rs. 190,445,024
Tax year 2014: Rs. 197,499,348
Total: Rs. 544,392,077
Respondent No. 7 had claimed before us that he had sold the

factory in Jeddah in the year 2005 and initially he had not
disclosed that he had another factory in Saudi Arabia by the name
of Hill Metals and it was through the income generated from that
factory that he was sending gifts to his father. Respondent No. 1
and the gentleman from Qatar had never stated that the money for
setting up that factory had been provided to respondent No. 7 by
them and respondent No. 7 never disclosed before us as to how
that factory was set up or purchased by him and when. It had not
even been disclosed or established that the said factory was
actually owned by him or not. In their Joint Further Statement
(Civil Miscellaneous Application No. 432 of 2017 filed on January
23, 2017) respondents No. 7 and 8 had maintained that in the year
2006 respondent No. 7 had set up a new steel manufacturing
business in Jeddah by utilizing proceeds of sale of the earlier
factory in Jeddah. Respondent No. 1 had, however, maintained in
his speech in the National Assembly that the proceeds of sale of
the factory in Jeddah had been utilized for purchase of the
relevant properties in London! In one of his interviews mentioned
above respondent No. 7 had categorically stated that the proceeds
of sale of the factory in Jeddah had been officially transferred to
London for purchase of the relevant properties in that city. Even
when considered in the context of the claimed investment in Qatar
and its settlement in the year 2006 the new factory in Jeddah did
not stand explained because, according to the family of respondent
No. 1, the adjusted remaining amount of 3.2 million US Dollars
was settled with Al-Thani family in the year 2006 through transfer
of ownership of the two offshore companies and the relevant
properties in London in favour of respondent No. 7. With that
claimed final settlement of the investment in Qatar no money was
left in that folder to be utilized for setting up a new factory in
Jeddah by the name of Hill Metals! One thing is, however, quite
clear that the money received by respondent No. 1 through the
earnings from that factory make respondent No. 1 a beneficiary of
that business. It could well be that the said factory in Saudi Arabia
belongs to respondent No. 1, respondent No. 7 runs that factory on
behalf of respondent No. 1 and through respondent No. 7 the
income generated by that business is periodically sent to
respondent No. 1 in the shape of gifts. There has been no
disclosure about that asset or business before this Court and, like
many other assets and businesses worth millions of US Dollars
mentioned above, the said asset or business also stands
unaccounted for. A son settled in Saudi Arabia and having two
wives and about half a dozen children sending gifts of crores of
Rupees in cash to his father on a regular basis and that too to a
father who is quite rich and very famous in his own right is a
phenomenon which is difficult to comprehend and surely out of the
ordinary.
103. The record produced before the Court also discloses another
pattern showing that crores of Rupees in cash are sent from Saudi
Arabia by a son (respondent No. 7) to his father (respondent No. 1),
the father purchases landed property in the name of his daughter
(respondent No. 6), some money is gifted by the father to the
daughter and then the daughter pays the father the amount spent
by him on such purchases and becomes owner of such property in
her own right. According to the record an amount of Rs.
24,851,526 had been paid by the daughter (respondent No. 6) to
her father (respondent No. 1) out of the money gifted by the father
to the daughter by following the same pattern! The pattern may be

mindboggling to some but we are told that those versed well with
taxation laws know of such ways of rotating money and in the
process whitening money which may otherwise be black. In the
above mentioned report prepared by Mr. A. Rehman Malik of the
Federal Investigation Agency some specified persons had actually
been named and some evidence in that regard had been mentioned
establishing how through Havala/Hundi some unaccounted for
money available with respondent No. 1 was siphoned off abroad
and then the same money was brought back to the country as
white money through gifts.
104. At every stage of the hearing of these petitions the question

regarding onus of proof kept on recurring before the Court.
According to the learned counsel for the petitioners the initial onus
on the petitioners had been discharged by them through producing
sufficient material to show that the relevant four properties in
London were owned by respondent No. 1s family, the said
respondent and his family acknowledged ownership and
possession of those properties, the children of the said respondent
did not possess sufficient means of their own to acquire the said
properties at the relevant time and respondent No. 1 and his family
had failed to account for the funds utilized for acquisition of such
properties which factors had shifted the onus of proof to
respondent No. 1 and his family requiring them to account for the
relevant acquisitions to the satisfaction of the Court and to
establish that respondent No. 1 had been honest in his
explanations advanced in that regard before the nation, the
National Assembly and this Court. As against that the learned
counsel for respondents No. 1, 6, 7 and 8 had maintained that the
allegations leveled against the said respondents were essentially of
quasi criminal nature and, therefore, the onus was always upon
the petitioners to establish their allegations before the Court
through positive and admissible evidence and it was not for the
said respondents to disprove those allegations. I have attended to
this controversy with reference to the relevant statutory provisions
and a brief reference to such provisions is being made in the

following paragraphs.
105. The present case brought before this Court by invoking

Article 184(3) of the Constitution is not a case of a civil wrong or of
commission of a criminal offence but it is essentially a case of a
constitutional qualification for and disqualification from becoming
or remaining a member of the Majlis-e-Shoora (Parliament) mainly
on the ground of lack of honesty on the part of respondent No. 1.
Proceedings of this Court under Article 184(3) of the Constitution
are essentially civil in nature. The allegations leveled by the
petitioners are largely based upon some material disclosed by the
International Consortium of Investigative Journalists (ICIJ) which
material had been put to respondents No. 1, 6, 7 and 8 by ICIJ
before it was made public and the said respondents had failed to
rebut or even contest the same at that stage. The material so
disclosed did have a tendency to incriminate those respondents
and to raise serious questions qua their honesty and integrity. In
their private capacities the petitioners had no means to inquire
into or investigate the matter or to penetrate the multiple veils of
offshore companies. Like the ICIJ the petitioners have acted in the
matter as whistleblowers. Because of respondent No. 1 being the
Prime Minister of the country and the Chief Executive of the
Federation besides being the appointing authority of the heads of
all the relevant institutions tasked to inquire into, investigate or
prosecute such matters nobody even initiated any inquiry or
investigation against respondent No. 1 and his children in respect
of the allegations leveled. The initial onus of proof on the
petitioners stood discharged when the relevant respondents
admitted their possession and ownership of the relevant properties
in London. Thereafter it was for the said respondents to account
for those properties. Respondent No. 1 and his children had the
special knowledge of all the relevant facts and only they could
bring on the record material establishing their bona fide in the
matter. In view of the factors discussed in the preceding
paragraphs there was a lot of explaining to be done by respondent
No. 1 and his children and, therefore, the onus of proof had indeed
shifted to them. We have been guided in this respect by the
following statutory provisions relating to corruption and corrupt
practices and the jurisprudence developed on the subject in this
country:
Section 5-C of the Prevention of Corruption Act, 1947:
5-C. Possession of property disproportionate to known

sources of income.-
(1) Any public servant who has in his possession any

property, movable or immovable either in his own name or in the
name of any other person, which there is reason to believe to have
been acquired by improper means and which is proved to be
disproportionate to the known sources of income of such public
servant shall, if he fails to account for such possession to the
satisfaction of the Court trying him, be punishable with
imprisonment for a term which may extend to seven years and
with fine, and on such conviction the property found to be
disproportionate to the known sources of income of the accused
by the Court shall be forfeited to the Provincial Government.
(2) The reference in subsection (1) to property acquired by

improper means shall be construed as a reference to property
acquired by means which are contrary to law or to any rule or
instrument having the force of law or by coercion, undue
influence, fraud or misrepresentation within the meaning of the
Contract Act, 1872.
Section 9(a)(v) of the National Accountability Ordinance, 1999:
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:-
---------------------
(v) if he or any of his dependents or benamidars owns,
possesses, or has acquired right or title in any assets or holds
irrevocable power of attorney in respect of any assets or
pecuniary resources disproportionate to his known sources of
income, which he cannot reasonably account for or maintains a
standard of living beyond that which is commensurate with his
sources of income ---
Section 14(c) of the National Accountability Ordinance, 1999:
In any trial of an offence punishable under clause (v) of sub-

section (a) of Section 9 of this Ordinance, the fact that the
accused person or any other person on his behalf, is in
possession for which the accused person cannot satisfactorily
account, of assets or pecuniary resources disproportionate to his
known sources of income, or that such person has, at or about
the time of the commission of the offence with which he is
charged, obtained an accretion to his pecuniary resources or
property for which he cannot satisfactorily account, the Court
shall presume, unless the contrary is proved, that the accused
person is guilty of the offence of corruption and corrupt practices
and his conviction therefor shall not be invalid by reason only

that it is based solely on such presumption.
(underlining has been supplied for emphasis)
It is a fact not disputed in this case by any party that respondent

No. 1 was, and he still is, a holder of a public office when he and
his children came in possession of the relevant properties in
London between the years 1993 and 1996 and they are still in
admitted possession of those assets which are claimed to be owned
by one of the children of respondent No. 1 since the year 2006. It is
again an uncontroverted fact that at the time of taking over
possession of the said properties all the children of respondent No.
1 were non-earning students and his wife was a household lady
with no independent sources of income of their own and, thus,
they were dependents of respondent No. 1 at that time. No other
claimant to those assets has surfaced anywhere ever since. The
issue of corruption and corrupt practices is essentially a criminal
law issue but when it arises in the electoral context of a
constitutional or statutory qualification or disqualification then
such issue becomes a quasi criminal issue. When dealing with a
quasi criminal issue it is impossible not to be guided in the matter
by the broader principles applicable to the criminal law relating to
corruption and corrupt practices which are inseparably linked with
the issue of honesty of a person. As seen above, one of the basic
features governing this field of the law is that where a public
servant or a holder of a public office is in possession of an asset
either directly or through his dependents or Benamidars then it is
for him to account for that asset which is disproportionate to his
known sources of income and a court dealing with the issue is to
presume the absence of a satisfactory explanation.
106. The law of evidence in vogue in the country is the Qanun-e-

Shahadat Order, 1984 and the following provisions of that law are
quite relevant to the case in hand:
Article 122 of the Qanun-e-Shahadat Order, 1984:

122. Burden of proving fact especially within knowledge.

When any fact is especially within the knowledge of any person
the burden of proving that fact is upon him.
Illustrations
(a) ---------------------
(b) A is charged with traveling on a railway without a ticket.

The burden of proving that he had a ticket is on him.
117. Burden of proof. (1) Whoever desires any Court to give

judgment as to any legal right or liability dependent on the
existence of facts which he asserts, must prove that those facts
exist.
(2) When a person is bound to prove the existence of any fact,

it is said that the burden of proof lies on that person.
129. Court may presume existence of certain facts. The

Court may presume the existence of any fact, which it thinks
likely to have happened, regard being had to the common course
of natural events, human conduct and public and private
business, in their relation to the facts of the particular case.
Illustrations
The Court may presume:
(a) that a man who is in possession of stolen goods soon after

the theft is either the thief or has received the goods knowing
them to be stolen, unless he can account for his possession;
Article 2(4), (7) and (8) of the Qanun-e-Shahadat Order, 1984:
Definition of proved:
(4) A fact is said to be proved when, after considering the

matters before it, the Court either believes it to exist, or considers
its existence so probable that a prudent man ought, under the
circumstances of the particular case, to act upon the supposition
that it exists.
---------------------
(7) Whenever it is provided by this Order that this Court may

presume a fact, it may either regard such fact as proved, unless
and until it is disproved, or may call for proof of it.
(8) Whenever it is directed by this Order that the Court shall

presume a fact, it shall regard such fact as proved, unless and
until it is disproved.
The facts about generation and availability of the requisite funds

for taking over or setting up the relevant offshore companies and
acquisition of the relevant properties in London, about transfer of

such funds to Panama or England, about the modes of payment,
about how, when and from whom possession of the relevant
properties was obtained and about who became the beneficial
owner of the said properties were all especially within the
knowledge of respondent No. 1 and his children and, thus, the
burden of proving those facts was upon them (Article 122).
Respondent No. 1 and his children have always maintained that
the relevant properties had been acquired through lawful money
generated and transferred through legitimate means and that the
matter ought to be decided by a court of law before which they
would establish their claim by producing all the relevant record
which was in their possession. The burden of proof in that respect,
therefore, lied on them (Article 117). Respondent No. 1 and his
children admit being in possession of the relevant properties which
are being alleged to have been acquired through corruption,
corrupt practices and money laundering, etc. and, thus, a court
may presume correctness of the allegations (Article 129) and it was
for respondent No. 1 and his children to establish otherwise
(Article 2(7) and (8)). Apart from that a finding by a court that a
fact exists and stands proved is not always dependent upon direct
or positive proof led by the parties in support of their rival claims
and in an appropriate case even the circumstances of a given case
may convince the court that a fact exists and stands proved, as is
evident from the provisions of Article 2(4) of the Qanun-e-Shahadat
Order, 1984 according to which A fact is said to be proved when,
after considering the matters before it, the Court either believes it
to exist, or considers its existence so probable that a prudent man
ought, under the circumstances of the particular case, to act upon
the supposition that it exists. Instead of giving any straight
answer the learned counsel for respondent No. 1 maintained before
this Court that the said respondent had nothing to do with
acquisition of the relevant properties in London and the Court
should ask the said respondents children about those properties.
The learned counsel for respondent No. 6 maintained that even
that respondent had nothing to do with acquisition of the said
properties and the Court should ask her brothers about the same.
When the Court asked the learned counsel for respondents No. 7
and 8 about acquisition of the relevant properties he simply
maintained that such a question could satisfactorily be answered
only by the said respondents grandfather who had died in the year
2004! Upon receipt of such responses from the learned counsel for
respondents No. 1, 6, 7 and 8 the Court had repeatedly observed
that the strategy adopted by the said respondents to conceal the
relevant facts from the Court amounted to taking of a big gamble
because the onus to account for the relevant properties was on
respondent No. 1 whose children were admittedly in possession of
the said properties since their being dependents of respondent No.
1 and failure of respondent No. 1 to account for those properties
could activate a legal presumption against him. Alas, despite those
observations of the Court respondent No. 1 persisted with that
strategy and continued with the gamble till the end of hearing of
these petitions.
107. Corruption at high places is not a new phenomenon but the

methods of corruption and concealing the proceeds of corruption
have seen a dramatic change in recent times. Previously a corrupt
official would make illegal money and then put the amount in his
bank account or a bank account of someone close to him or would
convert that amount into property. Such proceeds of corruption
and the property acquired through the same were not difficult to
detect and, therefore, the normal onus and standard of proof
required in a criminal case, i.e. the prosecution to prove its
allegations beyond reasonable doubt and the accused person
presumed to be innocent till proved guilty were applicable to the
cases of corruption as well. Things have, however, changed now.
There are now tax havens available in different parts of the world
and through creation of offshore companies not only tax is being
evaded by concealing wealth but even ill-gotten money is parked
behind multiple veils of secrecy which are extremely difficult to lift
or penetrate. This new development has forced legislatures around
the world to modify the laws about onus and standard of proof in
cases of corruption and even the courts and tribunals in different

parts of the world are adopting different approaches for concluding
as to whether the allegations of corruption leveled against an
accused person have been established or not. In Pakistan, as
already noticed above, section 5-C of the Prevention of Corruption
Act, 1947 places a light initial onus of proof on the prosecution to
establish that the accused person is in possession of some movable
or immovable property and there is reason to believe that such
property had been acquired by improper means and the same is
disproportionate to his known sources of income and then a
heavier onus shifts to the accused person to account for
possession of the relevant properties to the satisfaction of the
court. Again, section 9(a)(v) of the National Accountability
Ordinance, 1999 places a light initial onus of proof on the
prosecution to establish that a holder of a public office, or any
other person, or his dependent or Benamidar owns, possesses, or
has acquired right or title in any asset or holds irrevocable power
of attorney in respect of any asset or pecuniary resource
disproportionate to his known sources of income or maintains a
sources of income and thereafter a heavier onus shifts to the
accused person to reasonably account for his ownership,
possession, acquiring of right or title or holding irrevocable power
of attorney in respect of such assets or pecuniary resources.
Section 14(c) of the National Accountability Ordinance, 1999 goes
a step further and provides that In any trial of an offence
punishable under clause (v) of sub-section (a) of Section 9 of this
Ordinance, the fact that the accused person or any other person
on his behalf, is in possession for which the accused person
cannot satisfactorily account, of assets or pecuniary resources
disproportionate to his known sources of income, or that such
person has, at or about the time of the commission of the offence
with which he is charged, obtained an accretion to his pecuniary
resources or property for which he cannot satisfactorily account,
the Court shall presume, unless the contrary is proved, that the
accused person is guilty of the offence of corruption and corrupt
practices and his conviction therefor shall not be invalid by reason

only that it is based solely on such presumption. This change of
approach in cases of corruption and corrupt practices is not just
confined to Pakistan but there is also some international arbitral
and common law authority available now showing that when it
comes to establishing corruption and corrupt practices in civil
proceedings the standard of proof required is the balance of
probabilities and understanding of a prudent man and not beyond
reasonable doubt and that such an issue can even be clinched on
the basis of circumstantial evidence. It has already been observed
by us above that proceedings of this Court under Article 184(3) of
the Constitution are essentially civil in nature. A survey of the
following cases would demonstrate that in civil proceedings at the
international level the standard of proof in relation to corruption
and corrupt practices is balance of probabilities (allowing
inferences from circumstantial evidence) and not beyond
reasonable doubt.
108. In the field of international commercial arbitration we note

that in the case of Agrima Ltd. v. Republic of Zambia (ICC Case No.
12732) [(2011) 22 ICC International Court of Arbitration Bulletin at
page 78] a distinguished ICC Tribunal was asked to address claims
that the contract in issue was part of a corrupt transaction and
had entailed illegal conduct under the applicable English law. The
Tribunal observed that it was of the view that:
the standard of proof need not be, and should not be, weakened,
nor that it need be or should be strengthened. The same standard
of proof, namely one based upon the balance of probability,
should be applied. That standard does not require certainty, or
even likelihood beyond a reasonable doubt. Nor does it require
conclusive, direct evidence. It requires evidence, to be sure, but
such evidence may be indirect or circumstantial, to the extent it
is sufficient, in the context of the surrounding circumstances, to
tip the balance of probability.
Similarly, in ICC Case No 8891 [(2000) 127 Journal du droit

international at pages 1076, 1079] another learned ICC Tribunal
concluded, by drawing on circumstantial evidence, described by
the Tribunal as indicia, that corruption had taken place. The
Tribunal set out and applied the following test (translated from the
original French text):
According to the traditional rules concerning the standard of

proof, it is incumbent on the party that alleges a wrongful act to
prove it. This often turns out to be difficult in practice. The illicit
object is generally hidden behind contractual dispositions which
appear on their face to be anodyne. That is why arbitrators often
have no choice but to base themselves on indicia. Those indicia
must be serious.
In the case of Argentine Engineer v. British Company (ICC Case No

1110) [Award of 1963 (Lagergren) (1996) 47 Yearbook of
International Arbitration 47] the Sole Arbitrator Lagergren (a Judge
of the International Court of Justice) held on the basis of
circumstantial evidence and adverse inferences that the contracts
there at issue had been entered into through corruption.
109. In the field of international investment arbitration (Investor-

State Arbitration) the ICSID Tribunals (tribunals formed under the
auspices of the International Centre for the Settlement of
Investment Disputes) have also been alive to the difficulties that
practically persist in trying to prove corruption and the
consequences that must perforce have for the applicable standard
of proof. In the case of Oostergetel v. The Slovak Republic
[UNCITRAL Final Award (23 April 2012)] the Tribunal held that
whilst
[f]or obvious reasons, it is generally difficult to bring positive

proof of corruption --------------------- corruption can also be
proven by circumstantial evidence.
In the case of Metal-Tech Ltd. v. Uzbekistan (ICSID Case No.

ARB/10/3, Award, 4 October 2013) the Tribunal observed that:
the Tribunal will determine on the basis of the evidence before it

whether corruption has been established with reasonable
certainty. In this context, it notes that corruption is by essence
difficult to establish and that it is thus generally admitted that it
can be shown through circumstantial evidence.
In the case of Tokios Tokeles v. Ukraine (Case No. ARB/02/18,

Award, 26 July 2007) the Tribunal said that in relation to
government corruption-like activities the standard of proof was

whether the assertion is more likely than not to be true, that is,
balance of probabilities.
110. Similar conclusions can be drawn from the jurisprudence of

the International Court of Justice which in the case of Corfu
Channel (ICJ Rep 1949 at page 18) laid down the rule that, where
an allegation is particularly difficult to prove, the party which is
trying to prove the allegation at issue
should be allowed a more liberal recourse to inferences of fact

and circumstantial evidence. This indirect evidence is admitted in
all systems of law, and its use is recognized by international
decisions. It must be regarded as of special weight when it is
based on a series of facts linked together and leading logically to a
single conclusion.
111. Even in the English law it was incisively observed by the

Appellate Committee of the House of Lords in the case of Secretary
of State for the Home Department v. Rehman [2001] UKHL 47,
[2002] 1 All ER 122 that:
The civil standard of proof always means more likely than not.
The only higher degree of probability required by the law is the
criminal standard. But, as Lord Nicholls of Birkenhead explained
in In re H (Sexual Abuse, Standard of Proof) (Minors) [1996] AC
563 at 586, some things are inherently more likely than others. It
would need more cogent evidence to satisfy one that the creature
seen walking in Regents Park was more likely than not to have
been a lioness than to be satisfied to the same standard of
probability that it was an Alsatian [dog]. --------------------- cogent
evidence is generally required to satisfy a civil tribunal that a
person has been fraudulent or behaved in some other
reprehensible manner. But the question is always whether the
tribunal thinks it more probable than not.
112. The present case before us is not a criminal case and nobody
has prayed that respondent No. 1 or his children may be convicted
by this Court of corruption, corrupt practices or money laundering,
etc. The petitioners have called upon this Court mainly to examine
as to whether in the matter of his explanations in respect of
acquisition of the relevant properties and assets respondent No. 1
has been honest to the nation, the National Assembly and this
Court or not. A lot of circumstances have become available on the
record which circumstances have already been discussed in the
earlier part of this judgment. Article 2(4) of the Qanun-e-Shahadat

Order, 1984 reproduced above speaks of the matters before the
court and not just the evidence produced and it visualizes that
there may be cases where a fact may be found by the court to exist
and proved on the basis of the circumstances of the case even if no
direct or positive evidence is available before it. Setting up an
offshore company and concealment of ill-gotten wealth and assets
behind its multiple veils of secrecy which may be extremely
difficult to lift or penetrate pose new challenges to administration
of justice worldwide and in the absence of direct or positive
evidence such cases of corruption, corrupt practices and money
laundering, etc. may be solved through strong circumstantial
evidence or material. The circumstances of a given case may also
convince a court or tribunal that the explanations advanced by a
person trying to justify his wealth and assets held in the name of
another are not true or correct which factor may impinge upon his
honesty, particularly when he holds a high public office of
authority. In the present case we are only seized of the issue of
respondent No. 1s honesty in the constitutional context and not
the allegations of corruption, corrupt practices or money
laundering, etc. leveled against him and, therefore, the said aspect
of the matter can validly be determined by us on the basis of the
circumstances of the case as made permissible by the provisions of
Article 2(4) of the Qanun-e-Shahadat Order, 1984 reproduced
above. Legal sages down the ages have maintained Jura novit curia
(the court determines for itself what the law is) or as Darling J. put
it in Gray v. Gee (1923) 39 TLR 429, 430: It used to be said that
the common law of England resided in the breasts of His Majesty's
Judges. It is by now settled that the jurisdiction of this Court
under Article 184(3) of the Constitution, which has been invoked in
the present case, is inquisitorial and not adversarial. The common
law concept of justice, equity and good conscience now finds
translated into a jurisdiction conferred upon this Court by Article
187(1) of the Constitution according to which in a case or matter
pending before it this Court has the power to issue such directions,
orders or decrees as may be necessary for doing complete justice.
This unique and extraordinary jurisdiction has been conferred by

the Constitution only upon this Court which sits at the apex of
judicial administration and not upon any other court in the
country because it could be visualized that there might be cases
wherein the rigours of the codified law or strict compliance of the
same may create a situation which might be unjust or oppressive
in the circumstances of the case. All the other courts in this
country are courts of law whereas this Court is not just a court of
law but also the court of ultimate justice. It is obvious that when it
comes to exercise of the said jurisdiction of this Court to do
complete justice a strict application of the black letter law may not
stand between this Court and the noble cause of justice if the
circumstances of the case so warrant.
113. On the basis of the discussion made in the earlier part of

this judgment the explanations advanced by respondent No. 1 in
respect of the four properties in London and even in respect of his
and his familys businesses and resources have been found by me
to be nothing but evasive and the statements made by him in that
regard have appeared to me to be contradictory to each other. The
explanations advanced by him have also been found by me to have
remained utterly unproved through any independent evidence or
material and, hence, the same were quite likely to be untrue. Even
the children of respondent No. 1 have not been able to bring
anything on the record to show that the explanations advanced by
respondent No. 1 were or could be true and correct. Respondent
No. 1 has categorically distanced himself from the four properties
in London by maintaining that he is not a Director, shareholder or
beneficial owner of the offshore companies which own those
properties. He has, however, taken up divergent and contradictory
stands at different stages in his bids to show how money belonging
to his family had been utilized for purchase of those properties.
In none of such stands he had ever mentioned any investment
made in real estate business in Qatar but his children had taken
up a totally different stand according to which the four properties
in London had been acquired through funds becoming available
from a settlement of a real estate business in Qatar. Except for

two elusive, vague and obscure statements of a gentleman from
Qatar, which statements are based upon nothing but hearsay, no
independent evidence or material has been produced by
respondent No. 1s children to show that there in fact was any
investment in real estate business in Qatar, there in fact was
anything due to the family of respondent No. 1 when that business
was finally settled and the funds generated through such
settlement had then in fact been utilized for acquisition of the
relevant properties in London. The story about any such
investment in real estate business in Qatar was not the original
story of respondent No. 1s children, it had been introduced in
midstream and at the end it was ditched by advancing another
story and both the documents produced in support of the new
story were far from being satisfactory or reliable. In different
interviews, which were never denied or controverted, different
members of respondent No. 1s family including his wife, sons and
daughter had talked about purchasing, mortgaging or hiring of
those properties on rent for which no evidence or material
whatsoever had been produced by them. It is now being claimed
that the said properties are owned by respondent No. 1s son
namely Mr. Hussain Nawaz Sharif since the year 2006 but nothing
has been produced before the Court in support of such a claim.
The only document being relied upon in that respect is a Trust
Deed showing Mr. Hussain Nawaz Sharif as the beneficial owner
and Mariam Safdar as the trustee of those properties since the
year 2006 which document is a private document not notarized by
any official. It is not denied before us that the trust so created is
not recorded in any official record relevant to the two offshore
companies owning the said properties or in the record of the
administrator of the said companies. No record of the two offshore
companies or of their administrator has been produced by
respondent No. 1 and his children before this Court showing any
legal connection between them and the two offshore companies
and their administrator or when such connection had been
established, if at all. We had repeated asked the learned counsel
for respondent No. 1 and his children to produce any record

establishing that Mr. Hussain Nawaz Sharif became the owner of
the said offshore companies in the year 2006, as claimed by him,
and that respondent No. 1 and his children had nothing to do with
their ownership before the year 2006 but no such record had been
produced by them despite having exclusive possession of the same,
as claimed. Respondent No. 1, his wife, their children and their
chief financial advisor had categorically maintained at different
stages that the entire relevant record was available with them and
the same would be produced before any court or forum inquiring
into the allegations but that commitment or claim was never
honoured. Through their Joint Further Statement filed before this
Court on January 23, 2017 (Civil Miscellaneous Application No.
432 of 2017) respondents No. 7 and 8 had placed on the record a
letter written to their learned counsel Mr. Salman Akram Raja by
one Mr. Lawrence Radley Solicitor on January 17, 2017
maintaining therein that he had acted as a Solicitor in purchases
of the relevant four properties in London between the years 1993
and 1996 and that according to his recollection his instructions
to purchase were not provided by any member of the Sharif
family. Nothing has been produced before this Court to confirm or
establish that Mr. Lawrence Radley was in fact a Solicitor, he had
indeed been associated with purchases of the said properties
between the years 1993 and 1996 or the letter referred to above is
a genuine document. The facts of the case show, and show quite
clearly, that very valuable properties had statedly been acquired by
respondent No. 1s children and many businesses had been set up
and run by them in different parts of the world since the time
when they had no independent sources of income and respondent
No. 1 and his children have miserably failed to even prima facie
account for the same. No definite source of income has been
disclosed, no bank account has been identified, no receipt has
been produced, no money trail has been established and no
document relating to transfer of interest in any of the companies or
properties has been supplied by them and all their explanations in
respect of businesses and assets are elusive and evasive at best.
Apart from that the shifting stands taken, the divergent and
contradictory explanations advanced and the prevarication and
concealment resorted to by them at different stages of the matter
unmistakably point towards a guilty mind and conscience as
observed by this Court in the case of S. M. Hayat v. Federal Service
Tribunal and 3 others (1989 SCMR 218) in the following words:
It is apparent from the record of inquiry that in preliminary

inquiry the appellant has categorically admitted in his statement
that Mr. I. M. Tariq Supr B alongwith members of F. S. Team
visited his residence and he also confirmed in his cross-
examination that he recognizes Mr. Imam Tariq. The appellant
also admitted his travel in the car of the representative of the
Textile Mills from Cyanide Factory to the Mohajir Camp Chowk
alongwith Mr. Kaleem-uz-Zaman. But in his statement at a later
stage the appellant has totally denied the visit of Mr. I. M. Tariq
alongwith the members of F. S. Team, to his residence as well as
his travel in the Mills representatives car on 22.2.1982. These
contradictory statements on the part of the appellant show his
guilty conscience by his own conduct which clearly makes him
responsible for commission of the alleged offence beyond any
doubt.
In the case of Dr. Aftab Shah v. Pakistan Employees Cooperative

Society Limited and 5 others (2006 CLC 342) the High Court of
Sindh had observed as follows:
15. --------------------- When one stand is taken at one point of

time and a different stand at another, and both stands do not
reconcile with each other, then this act by itself leads to the
presumption that such person does not have a genuine cause of
action. The conflicting stands amount to destroying ones own
cause of action and, therefore, the entire foundation of plaintiffs
claim is to be treated as false.
In another case of Asif Mowjee v. Zaheer Abbas and others (2015

CLC 877) the High Court of Sindh had observed as under:
52. The stand taken by learned counsel for the Applicant is

not only self-destructive but also self-clashing. Not only this the
applicant is also guilty of approbation and reprobation by taking
inconsistent pleas. Of course, which leads to the conclusion that
the applicant [defendant No. 1 judgment debtor] does not have
any genuine case.
I may, therefore, be justified in raising an adverse inference in the

matter. The fortune amassed by respondent No. 1 is indeed huge
and no plausible or satisfactory explanation has been advanced in
that regard. Honor de Balzac may after all be right when he had
said that behind every great fortune for which one is at a loss to
account there is a crime. In the above mentioned sorry and
unfortunate state of affairs a conclusion has appeared to me to be
unavoidable and inescapable that in the matter of explaining the
wealth and assets respondent No. 1 has not been honest to the
nation, to the nations representatives in the National Assembly
and even to this Court.
114. It has already been mentioned in the opening part of this

judgment that respondent No. 1 has held the highest public offices
since the year 1981 and such offices include those of the Finance
Minister, Chief Minister and Prime Minister and in one of his
interviews he had stated that he had decided to disassociate
himself from the family business in the year 1997 although no
material has been produced before us in support of such claim.
There is no denying the fact that at least between 1981 and 1997
the said respondent was actively engaged with his family business
and was simultaneously enjoying the above mentioned highest
public offices. It is also an admitted fact that the relevant two
offshore companies own the four properties in London from the
years 1993/1996 which offshore companies are statedly owned by
respondent No. 1s son namely Mr. Hussain Nawaz Sharif at least
since the year 2006. The dependent and non-earning children of
respondent No. 1 are admittedly in possession of the said
properties in London since the years 1993/1996 and, thus, it is
respondent No. 1 who is deemed to be in possession of those
properties since the years 1993/1996. Nothing has been produced
before this Court either by respondent No. 1 or his son to show
that before the year 2006 the said offshore companies and the
relevant properties were owned by somebody else. It is, therefore,
more likely than not that the said companies and properties were
set up or taken over at a time when respondent No. 1 was holding
the above mentioned highest public offices in Pakistan. His
asserted business relations with Al-Thani family of Qatar and the
commonly known blessings received by his businesses from the
royal families of the United Arab Emirates and the Kingdom of
Saudi Arabia may also point towards his public offices in Pakistan
having inseparable connections with his businesses in other parts
of the world. In that backdrop a serious issue arises as to whether
respondent No. 1 has been an ameen while in charge of the
resources of the motherland or not. Plato is universally
acknowledged as one of the greatest philosophers of all times and
in his book Republic he had concluded many thousand years ago
that for the position of the king he would prefer a philosopher over
a merchant because a philosopher is a visionary thinking about
the future whereas a merchant may find it impossible not to keep
his mundane business and property interests in mind even when
administering the republic. Plato was indeed a wise man.
115. The main relief prayed for by the petitioners through the
present petitions is regarding a declaration that respondent No. 1
is not honest and ameen and consequently he is not qualified to
be elected to or remain a member of the Majlis-e-Shoora
(Parliament) and for seeking such relief a wholehearted reliance is
placed upon the provisions of Article 62(1)(f) of the Constitution
which are reproduced below:
62. (1) A person shall not be qualified to be elected or

chosen as a member of Majlis-e-Shoora (Parliament) unless-
(a) ---------------------
(b) ---------------------
(c) ---------------------
(d) he is of good character and is not commonly known as one
who violates Islamic Injunctions;
(e) he has adequate knowledge of Islamic teachings and
practices obligatory duties prescribed by Islam as well as abstains
from major sins;
law; and
---------------------.
It appears that while prescribing the said qualifications guidance

must have been sought from the Holy Quran wherein the
qualifications for a domestic servant indicated are alqavi ul
ameen (physically strong and reliable/trustworthy) [Surah Al-
Qasas: verse No. 26] and those for being placed over resources of
the land are hafeez un aleem (reliable custodian/protector and
knowledgeable) [Surah Yusuf: verse No. 55]. It is probably in those
contexts that the qualifications of being honest and ameen

prescribed in Article 62(1)(f) of the Constitution are to be
understood, interpreted and applied. The reasons why such
stringent qualifications for the elected representatives found their
way into the Constitution and the difficulties likely to be faced by a
court or tribunal in interpreting and applying such abstract
qualifications to real cases were commented upon by me in my
separate concurring judgment delivered in the case of Ishaq Khan
Khakwani and others v. Mian Muhammad Nawaz Sharif and others
(PLD 2015 SC 275). In the said judgment a number of ambiguities
and impracticalities were highlighted and observations were made
how it was difficult for a court or tribunal to apply the above
mentioned requirements of Article 62 of the Constitution. The
relevant part of that judgment reads as follows:
Similarly clause (f) of Article 62 of the Constitution

provides a feast of legal obscurities. It lays down that a person
shall not be qualified to be elected or chosen as a member of
Majlis-e-Shoora (Parliament) unless:
"(f) he is sagacious, righteous and non-

profligate and honest and ameen[, there
being no declaration to the contrary by a
court of law]."
Whether a person is sagacious or not depends upon a

comprehensive study of his mind which is not possible within the
limited scope of election authorities or courts involved in election
disputes. The acumen or sagacity of a man cannot be fathomed.
The same is true of being 'righteous' and 'non-profligate'. These
factors relate to a man's state of mind and cannot be properly
encompassed without a detailed and in-depth study of his entire
life. It is proverbial that Devil himself knoweth not the intention of
man. So, why to have such requirements in the law, nay, the
Constitution, which cannot even be defined, not to talk of proof.
The other requirement qua being 'honest and 'ameen' have a
clear reference towards the Holy Prophet's (p.b.u.h.) attributes as
Sadiq' and 'Ameen'. This as well as other requirements envisaged
by the preceding clauses of Article 62, if applied strictly, are
probably incorporated in the Constitution to ensure that only the
pure and pious Muslims (living upto the standard of a prophet of
God Almighty) should be elected to our Assemblies so that, as
provided in the Preamble, the sovereignty of God Almighty could
be exercised by them in the State of Pakistan as a sacred trust.
But, instead of being idealistic, the Constitution of a country
should be more practicable. The line of prophethood has long
been discontinued and now we are left with sinful mortals. The
political arena in our country is full of heavyweights whose social
and political credentials outweigh their moral or religious
credentials. Even the electorate in our country has also
repeatedly demonstrated their preference for practical wisdom
and utility over religious puritanism. Thus, the inclusion of
unrealistic and ill-defined requirements in the Basic Law of the
Land renders the same impracticable and detracts from the

sanctity which the Constitution otherwise deserves.
That judgment had concluded with the following remarks made by

me which may be of some relevance and interest in the present
context:
4. It is unfortunate that the nightmares of interpretation and

application apprehended and anticipated by me as a young
lawyer more than a quarter of a century ago are presently
gnawing the Returning Officers, Election Tribunals and the
superior courts of the country in the face but those responsible
for rationalizing the troublesome provisions of the Constitution
through appropriate amendments of the Constitution have slept
over the matter for so long and they still demonstrate no sign of
waking up. As long as the highlighted obscurities and
impracticalities are not addressed and remedied nobody should
complain that the Returning Officers, Election Tribunals and the
superior courts of the country are generally unsuccessful in
catching the candidates with bad character or antecedents in the
net of Articles 62 and 63 of the Constitution, particularly when
the electorate is quite happy to elect such candidates with
sweeping majorities while in full knowledge of their character and
antecedents. Let us not shy away from acknowledging the hard
reality that there is a disconnect between our constitutional
morality and our political ethos. There are no qualms of
conscience when through a constitutional and legal process a
person is ousted from an elected chamber on account of his
academic degree being fake and forged but he is returned by the
electorate to the same chamber with a bigger majority and he
triumphantly re-enters that chamber while flashing a sign of
victory. The sign so shown or flaunted proclaims victory of
political expediency over constitutional values and such attitudes
of our society call for serious reflection and soul-searching.
5. This reminds me of George Bernard Shaw who had

observed that "Democracy is a device that ensures we shall be
governed no better than we deserve." Abraham Lincoln had once
remarked: Let me not be understood as saying that there are no
bad laws, nor that grievances may not arise for the redress of
which no legal provisions have been made. I mean to say no such
thing. But I do mean to say that although bad laws, if they exist,
should be repealed as soon as possible, still, while they continue
in force, for the sake of example they should be religiously
observed. If the constitutional provisions discussed above cannot
be put to practical use due to their obscurities or impracticalities
then we may pay heed to Baron de Montesquieu who had
declared that Useless laws weaken necessary laws. It may be
well to remember that laws and institutions, like clocks, must
occasionally be cleaned, wound up and set to true time. Even the
old bard William Shakespeare had written in Measure for
Measure:
We must not make a scarecrow of the law,

Setting it up to fear the birds of prey,
And let it keep one shape, till custom make it,
Their perch and not their terror.
In the end I may observe that insistence upon complete virtue in

an ordinary mortal may be unrealistic and puritanical behaviour
of an ordinary human may have a tendency of making him
inhuman. It may be true that humans are the best of Almighty
Allahs creations but the divine structural design never intended

an ordinary human being to be perfect and free from all failings,
frailties or impurities. There may, thus, be some food for thought
in what Abraham Lincoln had said about ordinary folks when he
had observed that "It has been my experience that folks who have
no vices have very few virtues."
116. It may be true that the provisions of Article 62(1)(f) and the
likes of them had been inserted in the Constitution through an
amendment by an unrepresentative regime of a military ruler but
at the same time it is equally true that all the subsequent
democratic regimes and popularly elected Parliaments did nothing
either to delete such obscure provisions from the Constitution or to
define them properly so that any court or tribunal required to
apply them may be provided some guidance as to how to interpret
and apply them. Be that as it may the fact remains that the said
provisions are still very much a part of the Constitution and when
they are invoked in a given case the courts and tribunals seized of
the matter have no other option but to make some practical sense
of them and to apply them as best as can be done. Before
application of those provisions to real cases it is imperative to
understand as to why such provisions were made a part of the
Constitution and where do they stand in the larger design of the
Constitution.
117. There is no denying the fact that it was in the name of Islam
that Pakistan emerged on the map of the world and the grund norm
of the new State and its society, which came to be known as the
Ideology of Pakistan, was nothing but Muslim faith. Before
embarking upon the task of framing of our first Constitution this
ideology was translated into words in precise form by the first
Constituent Assembly of Pakistan in a resolution passed by it in
the year 1949. That resolution, known as the Objectives
Resolution, inter alia, provided as follows:
Whereas sovereignty over the entire universe belongs to

Allah Almighty alone and the authority which He has delegated to
the State of Pakistan, through its people for being exercised
within the limits prescribed by Him is a sacred trust;
Wherein the State shall exercise its powers and authority

through the chosen representatives of the people;
Wherein the principles of democracy, freedom, equality,

tolerance and social justice as enunciated by Islam shall be fully
observed;
Wherein the Muslims shall be enabled to order their lives

in the individual and collective spheres in accordance with the
teachings and requirements of Islam as set out in the Holy Quran
and the Sunnah;
In the successive Constitutions that were adopted by the people of

Pakistan from time to time the principles and provisions of that
Objectives Resolution were added as a Preamble thereto till the
year 1985 when, through insertion of Article 2A in the Constitution
of the Islamic Republic of Pakistan, 1973, it was categorically
provided that The principles and provisions set out in the
Objectives Resolution reproduced in the Annex are hereby made
substantive part of the Constitution and shall have effect
accordingly. There are certain remarkable Islamic features of the
Objectives Resolution, now a substantive part of our Constitution,
which are hard to escape notice. For instance a new dimension has
been given therein to the concept of sovereignty of the Parliament.
Although sovereignty of Almighty Allah over the entire universe has
been acknowledged yet the State has been recognized as the
delegatee thereof which is to exercise that sovereignty through
chosen representatives of the people within the limits prescribed by
Almighty Allah as a sacred trust. Thus, while conceding
sovereignty to a democratically elected Parliament the Constitution
simultaneously circumscribes that sovereignty by confining it to
the limits prescribed by Almighty Allah. This is in exact conformity
with a Muslims belief that he may be free to make his own choices
in life but he may not overstep the limits prescribed by his Creator.
Looked at in this perspective the Pakistani Constitution,
conforming to the Islamic perceptions, recognizes democracy as the
only mode of governance, but a democracy which does not come in
conflict with a Muslims faith. To an outsider this may appear to be
enigmatic but we the Muslims of Pakistan have no difficulty in
understanding and applying this concept. It, therefore, fits into the
scheme when the Objectives Resolution refers to the principles of
democracy, freedom, equality, tolerance and social justice as

enunciated by Islam and envisions a State wherein the Muslims
shall be enabled to order their lives in the individual and collective
spheres in accordance with the teachings and requirements of Islam
as set out in the Holy Quran and the Sunnah. The scheme,
unmistakably, is the establishment of a modern and democratic
Islamic State in fulfillment of the wishes of the Muslims of this
region and the manifestations of this scheme are to be found
spread over the entire Constitution of Pakistan. Article 1(1) of the
Constitution of the Islamic Republic of Pakistan, 1973 provides
that Pakistan shall be a Federal Republic to be known as the
Islamic Republic of Pakistan, hereinafter referred to as Pakistan.
It may be pertinent to point out that Pakistan has been the first
country in modern history to introduce the concept of an Islamic
Republic which was later on also adopted by some other Muslim
countries. Not only the name of the country itself but also the
political system of its governance incorporated therein shows the
wishes of its people to blend modernity with their faith. Article 2 of
the Constitution, providing that Islam shall be the State religion of
Pakistan, again highlights the same theme and accomplishes the
very object of creation of Pakistan. Under Article 41(2) of the
Constitution the President, who is to be the Head of State of this
Islamic Republic, has to be a Muslim. Under Article 50 of the
Constitution the Parliament of the State is to be called the Majlis-
e-Shoora after the Islamic traditions. It is in this context that the
qualifications prescribed for membership of the Majlis-e-Shoora
(Parliament) or a Provincial Assembly and also for holding some
other high offices of the State have a distinct Islamic overtone and
the following provisions of Article 62 of the Constitution bear an
ample testimony to that:


practices obligatory duties prescribed by Islam as well as
abstains from major sins;
(f) he is sagacious, righteous an non-profligate and honest

and ameen, there being no declaration to the contrary by a
court of law;
(g) he has not been convicted for a crime involving moral

turpitude or for giving false evidence;
(h) he has not, after the establishment of Pakistan, worked

against the integrity of the country or opposed the
Ideology of Pakistan:
Provided that the disqualifications specified in paragraphs

(d) and (e) shall not apply to a person who is a non-
Muslim, but such a person shall have good moral
reputation;
These qualifications for the Federal and Provincial legislators and

high officers of the State may be quite onerous and hard to meet
but, at the same time, understandable if it is kept in mind that
such chosen representatives of the people and officers, while
exercising the powers and authority of the State, are to exercise the
sovereignty of Almighty Allah as His delegatees by way of a sacred
trust. In the context of the issue of corruption by elected
representatives in the Majlis-e-Shoora (Parliament) or Provincial
Assemblies it may be observed that a faithful adherence to the
provisions of Article 62 of the Constitution provides a recipe for
cleansing the fountainhead of authority of the State so that the
trickled down authority may also become unpolluted. If this is
achieved then the legislative and executive limbs of the State are
purified at the top and such purity at the top necessarily trickles
down to the bottom as well. This recipe ensures clean leadership at
the top which may legislate for and administer this "land of the
pure" (Pakistan) as true delegatees of the sovereignty and authority
of Almighty Allah. That appears to be the constitutional design and
as long as the above mentioned provisions are a part of the
Constitution the courts of the country are under a sworn
commitment to enforce them.
118. The courts and tribunals in the country seized of issues

regarding interpretation and application of the provisions of Article
62 of the Constitution have generally been quite circumspect and
careful but over time jurisprudence on such issues has evolved
and the potential and purpose of the said provisions is being
grasped and achieved with a realization that notwithstanding many

obscurities and impracticalities ingrained in such provisions the
same have to be interpreted, applied and enforced as a command
and mandate of the Constitution. In some cases persons were held
not to be qualified for being candidates or disqualified from being
or remaining as members of the Majlis-e-Shoora (Parliament) or
Provincial Assemblies where they had claimed to possess
educational qualifications which were fake and bogus, where they
had practised cheating and fraud in obtaining the requisite
educational qualifications or where they had submitted false
declarations and had suppressed the information regarding their
holding dual nationalities and a reference in this respect may be
made to the cases of Muhammad Khan Junejo v. Fida Hussain Dero
and others (PLD 2004 SC 452), Nawabzada Iftikhar Ahmad Khan
Bar v. Chief Election Commissioner Islamabad and others (PLD
2010 SC 817), Muhammad Rizwan Gill v. Nadia Aziz and others
(PLD 2010 SC 828), Rana Aftab Ahmad Khan v. Muhammad Ajmal
and another (PLD 2010 SC 1066), Haji Nasir Mehmood v. Mian
Imran Masood and others (PLD 2010 SC 1089), Mudassar Qayyum
Nahra v. Ch. Bilal Ijaz (2011 SCMR 80), Syed Mehmood Akhtar
Naqvi v. Federation of Pakistan and others (2012 SCMR 1101),
Malik Iqbal Ahmad Langrial v. Jamshed Alam and others (PLD 2013
SC 179), Mian Najeeb-ud-Din Owasi and another v. Amir Yar Waran
and others (PLD 2013 SC 482), Sadiq Ali Memon v. Returning
Officer and others (2013 SCMR 1246), Abdul Ghafoor Lehri v.
Returning Officer and others (2013 SCMR 1271), Muhammad Khan
Junejo v. Federation of Pakistan through Secretary, M/o Law,
Justice and Parliamentary Affairs and others (2013 SCMR 1328),
General (R.) Pervez Musharraf v. Election Commission of Pakistan
and another (2013 CLC 1461), Allah Dino Khan Bhayo v. Election
Commission of Pakistan, Islamabad and others (2013 SCMR 1655),
Malik Umar Aslam v. Mrs. Sumaira Malik and others (2014 SCMR
45), Gohar Nawaz Sindhu v. Mian Muhammad Nawaz Sharif (PLD
2014 Lahore 670), Muhammad Ijaz Ahmad Chaudhry v. Mumtaz
Ahmad Tarar and others (2016 SCMR 1), Muhammad Siddique
Baloch v. Jehangir Khan Tareen and others (PLD 2016 SC 97) and
Rai Hassan Nawaz v. Haji Muhammad Ayub & others (PLD 2017
SC 70).
119. In all the above mentioned cases the relevant courts and
tribunals were cognizant of the constitutional scheme peculiar to
the Islamic Republic of Pakistan wherein the delegated sovereignty
of Almighty Allah is to be exercised by the chosen representatives
of the people as a sacred trust and, hence, the need to ensure that
only those who are honest and ameen enter into or remain in the
highest elected chambers. In the case of Nawabzada Iftikhar
Ahmad Khan Bar v. Chief Election Commissioner Islamabad and
others (PLD 2010 SC 817) this Court had observed as follows:
14. The Parliament of any country is one of its noblest,

honourable and important institutions making not only the
policies and the laws for the nation but in fact shaping and
carving its very destiny. And here is a man who being
constitutionally and legally debarred from being its member,
managed to sneak into it by making a false statement on oath
and by using bogus, fake and forged documents polluting the
piety of this pious body. His said conduct demonstrates not only
his callous contempt for the basic norms of honesty, integrity and
even for his own oath but also undermines the sanctity, the
dignity and the majesty of the said august House. He is guilty,
inter alia, of impersonation --- posing to be what he was not i.e. a
graduate. He is also guilty of having been a party to the making of
false documents and then dishonestly using them for his benefit
knowing them to be false. He is further guilty of cheating ---
cheating not only his own constituents but the nation at large.
Similarly in the case of Muhammad Rizwan Gill v. Nadia Aziz and

others (PLD 2010 SC 828) this Court had observed as under:
13. And it was to preserve the pureness, the piety and the
virtuousness of such-like eminent and exalted institutions that,
inter-alia, Articles 62 and 63 of the Constitution and section 99 of
the Representation of the People Act, 1976 had declared that,
amongst others, the persons who were not of good character; who
indulged in commission of major sins; who were not honest; who
were removed, dismissed or compulsorily retired from service of
Pakistan; who had obtained loans from banks and had not re-
paid the same or who had indulged in corrupt practices during
the course of elections, would not be allowed to pollute the
clearness of these legislative institutions.
In the case of Muhammad Ijaz Ahmad Chaudhry v. Mumtaz Ahmad

Tarar and others (2016 SCMR 1) it was held by this Court that on
account of his submitting a false declaration about his educational

qualification
the appellant failed the requirements of rectitude and integrity

prescribed in Article 62(1)(f) of the Constitution.
The case of Muhammad Siddique Baloch v. Jehangir Khan Tareen

and others (PLD 2016 SC 97) was no different and this Court had
observed therein as follows:
26. The loss of qualification under Article 62(1)(f) of the

Constitution has been visited with removal from elected office
under the Constitution in a number of cases including -------------
--------. Weighty reasons have been assigned for adopting and
implementing the constitutional mandate as a bar on
membership in Parliament. Firstly, the qualifications of a
candidate set out in Article 62 of the Constitution are a sine qua
non for eligibility to be elected as a Member of Parliament. No
time limit for eligibility on this score is given in the Constitution.
A person who is untruthful or dishonest or profligate has no place
in discharging the noble task of law making and administering
the affairs of State in government office. Such faults in character
or disposition, if duly established, cannot be treated as transient
for the purpose of reposing trust and faith of the electorate and
the Constitution in the holder of an elected office under the
Constitution. The trusteeship attendant upon the discharge of
every public office under the Constitution, whether Legislative,
Executive or Judicial is a universally recognized norm. However,
our Constitution emphasizes upon it expressly for an elected
parliamentary office. The Constitutional norm must be respected
and therefore implemented.
The latest reported case on the subject is that of Rai Hassan

Nawaz v. Haji Muhammad Ayub & others (PLD 2017 SC 70)
wherein this Court had held as under:
7. An honest and truthful declaration of assets and liabilities

by a returned candidate in his nomination papers furnishes a
benchmark for reviewing his integrity and probity in the
discharge of his duties and functions as an elected legislator. -----
----------------
8. --------------------- Where assets, liabilities, earnings and
income of an elected or contesting candidate are camouflaged or
concealed by resort to different legal devices including benami,
trustee, nominee, etc. arrangements for constituting holders of
title, it would be appropriate for a learned Election Tribunal to
probe whether the beneficial interest in such assets or income
resides in the elected or contesting candidate in order to ascertain
if his false or incorrect statement of declaration under Section
12(2) of the ROPA is intentional or otherwise. --------------------- It
is to ensure integrity and probity of contesting candidates and
therefore all legislators. ---------------------
15. The object of Section 76A ibid is clearly to promote public

interest by ensuring that elected public representatives have
untainted financial credentials of integrity, probity and good faith.

---------------------
16. Indeed, honesty, integrity, probity and bona fide dealings
of a returned candidate are matters of public interest because
these standards of rectitude and propriety are made the
touchstone in the constitutional qualifications of legislators laid
down in Articles 62 and 63 of the Constitution of Islamic Republic
of Pakistan.
120. There may possibly be yet another reason why the

qualifications regarding being honest and ameen and the likes of
them had to be incorporated in Article 62 of the Constitution of our
country through an amendment of the Constitution. In the parts of
the world where democracy is entrenched for a long time the
requirements of honesty, integrity, rectitude and probity in those
who aspire for or hold representative public offices or other
positions of high public authority are well understood and insisted
upon. In such parts of the world public morality is treated
differently from private morality and a person in high public office
found or caught indulging in an immoral behaviour or undesirable
conduct is seldom spared and that is why in order to avoid the
ensuing shame and dishonour he/she, more often than not,
resigns or withdraws from the scene on his/her own.
Unfortunately that kind of character is generally not demonstrated
in our part of the world as yet and that is why qualifications like
honest and ameen and the likes of them had been codified and
incorporated in our Constitution and the relevant election laws so
as to provide a constitutional and legal basis and mechanism for
getting rid of such elements. Lack of honesty, suppression of truth
and conduct unbecoming of a gentleman have often been
considered in the civilized world as valid grounds for high public
officers or personalities to quit the office or scene voluntarily and
some of such instances are mentioned below:
In Iceland Prime Minister Sigmundur David Gunnlaugsson

resigned on April 05, 2016 when the Panama Papers, published
in newspapers around the world, showed that the 41-year-old
premier and his wife had investments placed in the British Virgin
Islands, which included debt in Icelands three failed banks. The
International Consortium of Investigative Journalists (ICIJ) had
uncovered that he and his wife had an offshore account to
manage an inheritance.
In Spain the acting Industry Minister Jose Manuel Soria resigned

after his alleged links to offshore dealings emerged through the
Panama Papers. After initially denying having links to tax havens
he resigned on April 15, 2016.
In the United States of America President Richard M. Nixon had

resigned from his office after it was established that he had
misled the nation and the concerned authorities in the matter of
involvement of his administration in the Watergate scandal and
its subsequent cover-up. President Bill Clinton narrowly survived
impeachment on the ground of lying in the matter of his sexual
relationship with an intern in his office. Representative (R-GA)
and leader of the Republican Revolution of 1994 resigned from
the House of Representatives after admitting in 1998 to having
had an affair with his intern while he was married to his second
wife. In the night of July 18, 1969, shortly after leaving a party on
Chappaquiddick Island, Senator Edward Ted Kennedy of
Massachusetts drove an Oldsmobile off a wooden bridge into a
tide-swept pond. Kennedy escaped the submerged car but his
passenger, 28-year-old Mary Jo Kopechne, did not. The senator
did not report the fatal car accident for 10 hours. The incident on
Chappaquiddick Island helped to derail his presidential hopes
and he pulled out of the race. Strom Thurmond, Senator (R-SC), a
noted segregationist, fathered a child, Essie Mae Washington-
Williams, with a 15-year-old African American in the year 1925
who was employed by the Thurmond family. The embarrassment
caused by the scandal forced him to resign. Anthony Weiner (D-
NY), a newly married U.S. Representative, admitted to sending
sexually suggestive photographs of himself to several women
through his Twitter account. He resigned from the Congress in
June 2011. Elliot Spitzer, a Democratic governor of New York,
had patronized an elite escort service run by Emperors Club VIP.
The New York Times broke the story in March 2008 and the
ensuing scandal led to Spitzer's resignation as Governor within
the next few days. John Edwards, Senator (D-NC) admitted to an
extramarital affair with actor and film producer Rielle Hunter,
which produced a child, seriously undercutting his 2008
presidential campaign. Bob Livingston, Representative (R-LA)
called for resignation of Bill Clinton and when his own
extramarital affairs were leaked his wife urged him to resign and
urged Clinton to do likewise. Livingston announced that he would
vacate his House seat in May 1999 and withdrew his candidacy
for the office of Speaker.
In the United Kingdom Andrew Mitchell, Conservative

governments Chief Whip resigned after admitting swearing at the
police at the gates of Downing Street, London. Chris Huhne,
Energy Secretary, resigned in February 2012 and pleaded guilty
to the charge of perverting the course of justice. He was clocked
speeding on the road but to avoid a driving ban he falsely said
that it was his wife who was driving. In the Members of
Parliament expenses scandal many claimed that expenses were
legal and within the rule but in the words of David Cameron they
were not always up to highest ethical standards. Michael
Martin, Speaker at the time, made efforts to cover up the scandal
resulting in him being forced to resign in January 2009. He was
the first Speaker in the last 300 years to be forced to resign. Ron
Davies, Secretary of State for Wales, resigned in October 1998
after being robbed by a man he met at Clapham Common and
then lying about it. Clapham Common is a known gay meeting
place in London. Scotland's First Minister Henry McLeish
resigned in November 2001 when he was found to have sub-let a
part of his constituency office in Glenrothes, in Fife, and had
failed to register the income he received with the House of
Commons authorities. David McLetchie CBE, Member of the

Scottish Parliament and leader of the Scottish Conservative and
Unionist Party, was forced to resign in the year 2005 after
claiming the highest taxi expenses of any Member of the Scottish
Parliament. Northern Ireland Minister Michael Mates resigned in
the year 1993 over his links with fugitive tycoon Asil Nadir. Peter
Mandelson, a Cabinet Minister, bought a home in Notting Hill in
the year 1996 partly with an interest-free loan of 373,000 from
Geoffrey Robinson, a cabinet colleague and millionaire whose
business dealings were subject to an inquiry by Mandelson's
department. Mandelson contended that he had deliberately not
taken part in any decisions relating to Robinson. However, he had
not declared the loan in the Register of Members' Interests and he
resigned in December 1998. In January 2001 Mandelson resigned
from the Government for a second time following accusations of
using his position to influence a passport application. He had
contacted Home Office Minister Mike O'Brien on behalf of
Srichand Hinduja, an Indian businessman who was seeking
British citizenship, and whose family firm was to become the
main sponsor of the "Faith Zone" in the Millennium Dome. Jeffrey
Howard Archer, Baron Archer of Weston-super-Mares perjury
trial began on 30 May 2001, a month after one Monica Coghlan's
death in a road traffic accident. One Ted Francis claimed that
Archer had asked him to provide a false alibi for the night Archer
was alleged to have been with Monica Coghlan. Angela Peppiatt,
Archer's former personal assistant, also claimed Archer had
fabricated an alibi in the 1987 trial. Archer resigned.
In Japan in June 2010 Yukio Hatoyama announced his

resignation as the Prime Minister before a meeting of the
Japanese Democratic Party. He cited breaking a campaign
promise to close an American military base on the island of
Okinawa as the main reason for the move. Toshikatsu Matsuoka,
the agriculture minister, committed suicide in May 2003 after
being accused of misusing political funds. Akira Amari, Economy
Minister, resigned in the year 2016 after admitting receipt of
money from a construction company executive which he claimed
to have received as political donation. Trade Minister Obuchi and
Justice Minister Matsushima resigned in October 2014 when
Obuchi was accused of funneling campaign money to her sister
and brother-in-law and to improperly subsidizing entertainment
junkets for supporters whereas Matsushima stepped down for
improperly distributing more than $100,000 worth of paper fans
to constituents.
Premier Barry O'Farrell, Minister for Western Sydney, Australia

resigned in April 2014 after a corruption inquiry obtained a
handwritten note that contradicted his claims that he had not
received a $3000 bottle of wine from the head of a company
linked to the Obeid family. The Independent Commission Against
Corruption heard that Mr. O'Farrell was sent the Penfolds Grange
Hermitage by Nick Di Girolamo as a congratulatory gift following
his March 2011 election victory.
In the Czech Republic Prime Minister Peter Necas resigned in

June 2013 after prosecutors charged his chief of staff with
corruption and abuse of power. The Prime Minister's chief of staff,
Jana Nagyova, was suspected of bribing the former MPs with
offers of posts in state-owned firms. It is alleged that this was in
exchange for them giving up their parliamentary seats. Ms.
Nagyova - a close colleague of Mr. Necas for nearly a decade - was
also suspected of illegally ordering military intelligence to spy on
three people.
Although President Chen Shui-bian of Taiwan wanted to see a

strong and independent Taiwan his familys (and his own) lack of
self control managed to undermine many of his positions. His
son-in-law was caught money laundering and insider trading, his
wife wired over $21 million to various banks in the world, and he
was arrested after his resignation for embezzlement of funds and
receiving bribes.
When persons in high public offices brazenly and unabashedly

cling on to offices or power despite having been involved or
implicated in serious scandals of corruption or immoral conduct
impairing their high moral authority then the only way to oust or
drive them out is to provide for a legal mechanism for their ouster
and this is probably why in our country suitable provisions had
been introduced in Article 62 of the Constitution and the relevant
election laws through appropriate amendments. For a court or
tribunal to get involved in such matters may not be the most
desirable thing to do but as long as the Constitution and the law
command or warrant such intervention there may not be any
occasion for them to shy away from performance of such duty.
121. In the above mentioned case of Ishaq Khan Khakwani and

others v. Mian Muhammad Nawaz Sharif and others (PLD 2015 SC
275) I had described the words honest and ameen appearing in
Article 62(1)(f) of the Constitution as obscure and impracticable
and had also talked about the nightmares of interpretation and
application that they involved. However, as the Majlis-e-Shoora
(Parliament) has so far not found any time to consider the said
issue, therefore, the courts in the country are under an obligation
not only to make some practical sense of those words by suitably
interpreting them as clearly as is possible and practicable but also
to apply them to real cases without losing their spirit and utility.
An appropriate and safe approach towards interpretation of words
used in the realm of morality which are not defined is to adopt a
limiting and restrictive approach and this is what had been done
by a Full Bench of the High Court of Balochistan in the case of
Molvi Muhammad Sarwar and others v. Returning Officer PB-15,
Musa Khail and others (2013 CLC 1583). Writing for the Full Bench
in that case Qazi Faez Isa, CJ (now an Honourable Judge of this

Court) had observed as follows:
12. Section 12(2)(a) of the Representation of the People Act,

1976 ("the Act") stipulates that every nomination form shall be
accompanied by a declaration made on a solemn affirmation by
the person seeking to contest elections, that, he/she, "fulfils the
qualification specified in Article 62 and is not subject to any of
the disqualifications specified in Article 63 or any other law".
Section 99(1)(d) of the Act requires a candidate to be of "good
character" and one who does not violate Islamic Injunctions.
Section 99(1)(e) requires a candidate to abstain "from major sins".
Section 99(1)(f) requires him to be "sagacious, righteous, non-
profligate, honest and ameen". Section 99(1)(d) of the Act is
identical to Article 62(1)(d) of the Constitution, and section
99(1)(e) of the Act is identical to Article 62(1)(e) of the
Constitution, whereas section 99(1)(f) of the Act is similar to
Article 62(1)(f) of the Constitution. Article 62 of the Constitution
commences by stating that, "a person shall not be qualified to be
elected or chosen" as a Member of Parliament unless he complies
with the provisions of Article 62. The framers of the Constitution
wanted parliamentarians to possess high moral integrity and
prescribed certain pre-conditions for them.
13. A person, who is of good character, does not violate

Islamic Injunctions, abstains from major sins, is sagacious,
righteous, non-profligate, and honest and ameen may be too high
a qualification-bar to surmount. Moreover, sincere and practising
Muslims in their humility, as slaves of God, may be reluctant to
proclaim their sagacity, righteousness and honesty ever fearful
that they fall short; whilst on the other hand lesser beings boldly
swearing theirs. We are also cognizant of the fact that the
language of Articles 62(1)(d), (e) and (f) of the Constitution (which
is identical/similar to the language of sections 99(1)(d), (e) and (f)
of the Act) is very wide and generalized, and may therefore be
abused.
14. However, the present case is not one involving any

subjective assessment of the stipulated criteria in Article 62 of the
Constitution. The Hon'ble Supreme Court has decided that the
petitioner was not qualified to contest the 2008 General Elections,
but he did so, was elected, and became a Member of the
Balochistan Assembly and a Minister in the Cabinet. The
petitioner gained an advantage which he was not otherwise
entitled to. And as a Member of the Assembly and a Cabinet
Minister the petitioner diverted to his personal use funds from the
public exchequer. The petitioner used moneys from the Provincial
Consolidated Fund and such private use of public money was
categorized as a 'development scheme'. Needless to state money
for the schooling of ones own children and family members
cannot be dressed up as a 'development scheme' and pocketed.
15. In view of the above mentioned conduct of the petitioner

he cannot be stated to be of good character or one who does not
violate Islamic Injunctions or who is righteous or honest or
ameen. Articles 62(1)(d), (e) and (f) of the Constitution and
sections 99(1)(d), (e) and (f) of the Act forbid such a person to be
elected or chosen as a Member of Parliament. The petitioner
however audaciously stated on oath that he "fulfils the
qualifications specified in Article 62 and is not subject to any of
the disqualifications specified in Article 63 or any other law".
Simply put, the petitioner lied.
16. Lies fall into two different categories, those uttered to

deceive and to gain an advantage, in the present case to be able
to contest elections, and innocent lies without malice or any
intended deception and where no benefit or gain accrues.
Almighty Allah states in the Holy Qur'an "... break not the oaths
after you have confirmed them" (Surah 16, An-Nahl, Verse 91).
"And be not like her who undoes the thread which she has spun
after it has become strong, by taking your oaths a means of
deception among yourselves..." (Surah 16, An-Nahl, Verse 92).
"And make not your oaths, a means of deception among
yourselves, lest a foot may slip after being firmly planted, and
you may have to taste the evil of having hindered from the Path of
Allah and yours will be a great torment" (Surah 16, An-Nahl,
Verse 94). "... Whosoever breaks his pledge, breaks only to his
own harm, and whosoever fulfils what he has covenanted with
Allah, He will bestow on him a great reward" (Surah 48, Al-Fath,
Verse 10). "Allah will not punish you for what is unintentional in
your oaths, but He will punish you for your deliberate oaths" [if
false] (Surah 5, Al-Mai'dah, Verse 89). Whilst liars are castigated
the doors of Heaven open to the truthful. "And those who keep
their trusts and covenants... shall dwell in Paradise" (Surah 70,
Al-Ma'arij, Verses 32-35). "Those who are faithfully true to their
trusts and to their covenants ... who shall inherit Paradise"
(Surah 23, Al-Mu'minun, Verses 8-11). "Allah said: 'This is a Day
on which the truthful will profit from their truth" (Surah 5, Al-
Maidah, Verse 119). "0 you who believe! Be afraid of Allah, and be
with those who are true" (Surah 9, At-Taubah, Verse 119).
17. The cited provisions from the Constitution and the Act
may however be misused for ulterior motives. For instance, a
Muslim may not be saying his/her prayers or fasting and it be
alleged that he/she is not qualified to contest elections. The
Creator in His Infinite Wisdom and Mercy has created the
distinction between those matters which do not adversely affect
others and those that do; two separate obligations or huqooq,
those that a person owes to others and those which God demands
of man, respectively Huqooq-ul-lbad and Huqooq-ul-Allah. In the
Huqooq-ul-lbad category are obligations owed to fellow men and
women, such as not gaining an advantage on the basis of fraud.
The Huqooq-ul-Allah category includes rituals, such as fasting,
praying and performing Hajj. The non-observance of a ritual of
the Faith is a matter between the created (abd or slave) and the
Creator (Allah Taa'la or Almighty God). Almighty Allah tells us
through the Holy Qur'an, "There is no compulsion in religion"
(Surah 2, Al-Bakrah, Verse 256). The Messengers of Almighty
Allah were given the task to simply convey the Message (Surah 3,
Al-Imran, Verse 20 and Surah 5, Al-Mai'dah, Verse 99). Whilst
the people may or may not abide by the prescriptions of the Faith
they do not have the liberty to violate the rights of others. Since,
Articles 62(1)(d), (e) and (f) of the Constitution and sections
99(1)(d), (e) and (f) of the Act refer to Islam, therefore, these may
be interpreted in the light of Shariah. A Muslim may or may not
be saying his/her prayers and may not be fasting in the month of
Ramadan, but these are matters which, in the light of Shariah,
cannot be investigated into either by the State or by any
individual. Islam does not stipulate punishment in this world for
non-observance of rituals; these are matters within the exclusive
domain of Almighty Allah. Therefore, by analogy non-observance
of rituals by a man or woman cannot be made a pretext to
exclude him/her from Parliament. To hold otherwise would be in
negation of Islam, and the Constitution. Article 277(1) of the
Constitution requires that, "All existing laws shall be brought in
conformity with the Injunctions of Islam." Consequently, if
Articles 62(1)(d), (e) and (f) of the Constitution and Sections 99 (1)
(d), (e) and (f) of the Act are interpreted on the touchstone of
Islamic Shariah there remains no doubt that personal matters of
the Faith remain immune from examination or consequence in
this world.
18. However, the provisions of the Constitution and the Act

must be given full effect to when attending to the rights and
obligations due to the people or Huqooq-ul-Ibad. Such an
interpretation is in accordance with the language of the
Constitution and the Act, and does not conflict with what
Almighty Allah states in the Holy Qur'an nor the
directions/teachings of Prophet Muhammad (peace and blessings
be upon him). The petitioner gained entry into the Balochistan
Assembly deceitfully; by violating the Act and the Constitution.
Islam requires that a person abides by the laws of the place
he/she lives. In addition, Islam does not permit encroachment
upon the rights of others. By putting himself forward as a
candidate, when the petitioner was not qualified, he violated the
law, and the rights of those who had abided by the law. The rights
of the voters too were violated as they were deceived into believing
that he had the requisite educational qualifications. The
petitioner also lied on oath, and gained an advantage by his lie,
which is yet another contravention of Islam's stipulated rights of
the people or Huqooq-ul-Ibad. The petitioner also diverted public
funds for his personal use, which neither the law nor Islam
permits. The petitioner, therefore, to use the language of the
Constitution, cannot be stated to be qualified to be elected or
chosen as a member of Majlis-e-Shoora (Parliament).
19. The Hon'ble Tribunal held that, "the petitioner, does

not/did not fulfil the qualifications that are provided in Article 62
of the Constitution of Islamic Republic of Pakistan for a candidate
to fulfil while going to contest the elections." The Hon'ble Tribunal
further held that, "Similarly, the allegation of payment of more
than Rs. 2,281,000/- (Rupees Two Million Two Hundred Eighty
One Thousand Only) to his two sons and other relatives is again
adversely affects the bona fides, militates and offends the claim of
respondent No.1 [petitioner herein] being Ameen, sagacious,
truthful an non-profligate." We are in complete agreement with
the findings of the Hon'ble Tribunal and the judgment of the
Hon'ble Tribunal does not suffer from any illegality.
In an earlier case of Obaidullah v. Senator Mir Muhammad Ali

Rind and 2 others (PLD 2012 Balochistan 1) the same
Honourable Chief Justice of the High Court of Balochistan had
written for a Division Bench as under:
12. There is also another aspect to consider. In view of the

convictions of Mr. Rind for corruption and embezzling/stealing
from the public exchequer, which allegations he has accepted,
the question arises whether, being a Muslim, he can be
categorized to be "of good character" or someone who "is not
commonly known as one who violates Islamic Injunctions" and
thus attract the bar contained in Article 62(1)(d) of the
Constitution. This provision has not been changed by the
Eighteenth Amendment. The disqualification under this
provision is not time-related, but perpetual. Quranic teachings
promote an ethical framework for human behaviour. Almighty
Allah describes believers as, "Those who are faithfully true to
their Amanat and to their covenants" (Surah al-Mu'minun,

23:8). The Almighty directs, "give full measure and full
weight with equity, and defraud not people of their things and
commit not iniquity in the earth, causing corruption." (Surah
Hud, 11.85). Theft or misappropriating or converting to ones
own use property given in trust or amanat is haram and a
hadd according to the Quran and Sunnah. Allah has
condemned this action and decreed an appropriate punishment
for it (Surah al-Maa'idah, 5:38). The Prophet (peace and
blessings of Allah be upon him) cursed the thief because he is
a corrupt element in society, and if he is left un-punished, his
corruption will spread and infect the body of the ummah
(Bukhari, al-Hudood, 6285). What indicates that this ruling is
definitive is that fact that a Makhzoomi noblewoman stole at
the time of the Prophet (peace and blessings of Allah be upon
him), and, Usamah ibn Zayd wanted to intercede for her. The
Prophet (peace and blessings of Allah be upon him) became
angry and said, "Do you intercede concerning one of the hadd
punishments set by Allah? Those who came before you were
destroyed because if a rich man among them stole, they would
let him off but if a lowly person stole, they would carry out the
punishment on him. By Allah, if Fatimah bint Muhammad were
to steal, I would cut of her hand," (Bukhaari, Ahadith al-
Anbiya, 3216).
13. In the Nomination Form submitted by Mr. Rind he

suppressed the fact of his two convictions. The suppression
was not something Mr.Rind could have forgotten, overlooked or
was an insignificant matter. Thus his declaration on oath, that,
"I fulfil the qualifications specified in Article 62, of the
Constitution and I am not subject to any of the
disqualifications specified in Article 63 of the Constitution or
any other law for the time being in force for being elected as a
member of the Senate" was clearly false. The question arises
whether in making such a blatantly false declaration he
"violates Islamic Injunctions" to attract Article 62(1)(d) of the
Constitution.
14. Almighty Allah states in the Holy Quran, "... break not
the oaths after you have confirmed them" (Surah An-Nahal,
16:91). "And be not like her who undoes the thread which she
has spun after it has become strong, by taking your oaths a
means of deception among yourselves, lest a nation may be
more numerous than another nation. Allah only tests you by
this" (Surah An-Nahal, 16:92). "And make not your oaths, a
means of deception among yourselves, lest a foot may slip after
being firmly planted, and you may have to taste the evil of
having hindered (men) from the Path of Allah and yours will be
a great torment" (Sarah An-Nahal, 16:94). "... Whosoever
breaks his pledge, breaks only to his own harm and whosoever
fulfils what he has covenanted with Allah, He will bestow on
him a great reward" (Surah Al-Fath, 48:10). "Allah will not
punish you for what is unintentional in your oaths, but he will
punish you for your deliberate oaths [if false]" (Surah Al-
Maidah, 5:89). "And those who keep their trusts and covenants
.... shall dwell in Paradise" (Surah Al-Ma'arij, 70:32). "Those
who are faithfully true to their trusts and to their covenants
who shall inherit Paradise" (Surah Al-Mu'minun, 23:8), "Allah
said: 'This is a Day on which the truthful will profit from their
truth' "(Surah Al-Maidah, 5:119). "0 you who believe! Be afraid
of Allah, and be with those who are true" (Surah At-Taubah,
9:119).
15. Lies fall into two distinct categories. Those uttered to

deceive and to gain an advantage, in the present case to be able
to contest elections, and innocent lies without malice or any
intended deception. In this case Mr. Rind in reply to the question
in the Nomination Form, Have you ever been indicted in criminal
proceedings or convicted for the violation of any law (excluding
minor traffic violations)? responded by stating No which was an
admittedly false statement and made on Declaration and Oath.
Legal and Constitutional consequences follow from making such
a false declaration on oath and are clearly not permissible in
Islam and thus Mr. Rind would run foul of Article 62(1)(d) as well.
16. The Legislature in its wisdom has incorporated Article

62(1)(d) and it is therefore the duty of the courts to interpret
and apply it. We are however cognizant that the same may be
misused for ulterior motives, for instance a Muslim may not be
saying his prayers or fasting and it be alleged that he stands
disqualified under Article 62(1)(d). However, the Creator in His
Infinite Wisdom and Mercy has created a distinction between
those disobediences which do not adversely affect others and
those that do, and thus haqooq-ul-Allah and haqooq ul-abad.
The observances of ritual finds favour with our Lord and may
also determine whether an individual gains entry into Paradise,
however, "There is no compulsion in religion" (Surah al-
Baqarah, 2:256). Even the Messengers of Allah were given the
task of simply conveying the message (Surah al-Imran, 3:20
and Surah al-Mai'dah, 5:99) and it was left for the people to
believe or not or abide by the prescriptions of the Faith or not,
but the people do not have the liberty to resort to crimes,
including murder, theft, misappropriation of entrusted
property et cetera, which adversely affect the rights of others. It
is also reasonable to presume that the Legislature only wanted
to restrict entry of criminals (thieves, embezzlers et cetera) into
the portals of Parliament and not those who were not observing
the rituals of their Faith; the probability of the former category
would not detract from them being good law makers, ministers,
chief ministers or even Prime Minister, but the nation cannot
be entrusted into the hands of the latter category.
Unfortunately, Mr. Rind by his criminal conduct has himself
ensured that the doors of Parliament are closed to him.
17. In view of the abovementioned two convictions for

corruption, embezzlement and misappropriation of public
property and for knowingly making a false declaration on oath
Mr. Rind cannot be stated to be "of good character" or someone
who "is not commonly known as one who violates Islamic
Injunctions" in terms of Article 62(1)(d). Therefore, on this
count too he does not qualify to be elected, chosen or continue
as member of Parliament of the Islamic Republic of Pakistan.
18. Individuals must take responsibility for their actions.

The court has been empowered to ensure implementation of
the Constitution and the weight of its responsibility if
individuals are unable to do so themselves. Mr. Rind
manipulated his position for personal benefit and committed
crimes. He did not stay away from public office, as the law
required, but proceeded to file a false Nomination Form to
again acquire it. Ethically, morally and constitutionally he
betrayed himself and the people of Pakistan. Consequently this
court is left with no option but to declare that Mr. Rind cannot
hold the public office of Senator under Article 62(1)(d) and (g)
and Article 63(1)(h) of the Constitution of Pakistan and the writ
of quo warranto is issued against him as he has usurped,
intruded into and is unlawfully holding the public office of
Senator. For the foregoing reasons Mr. Rind is also

permanently disqualified to be elected or chosen as, and
forever being a member of Parliament and respondents Nos.
2 and 3 are directed to ensure the same.
The approach adopted in the above mentioned two cases towards

interpretation of the relevant provisions of Article 62 of the
Constitution restricting their applicability to public conduct of a
person affecting others rather than his private conduct not
affecting generality of the populace has been found by me to be
quite useful and the same is, therefore, approved as it renders the
said provisions more capable of being applied and enforced by a
court or tribunal with some degree of clarity and certainty. In the
present case respondent No. 1 has been in public life for the last
about thirty-six years, he has been holding the highest elected
public offices in the country for most of the said period and the
allegations leveled against him pertain to corruption, corrupt
practices and money laundering, etc. Such allegations leveled
against the said respondent, thus, surely attract the provisions of
Article 62(1)(f) of the Constitution even when the above mentioned
restrictive approach of interpretation is adopted.
122. Concluding the discussion about the relevant four properties

in London I hold that all the varying and ever changing stories
about acquisition of the said properties advanced by the children
of respondent No. 1 have remained unestablished from the flimsy,
sketchy and inadequate record relied upon by them and such
stories have even otherwise been found by me to be fantastic and
unbelievable. We had been informed that Mr. Hussain Nawaz
Sharif, respondent No. 7, had studied in England between the
years 1992 and 1996, Mr. Hassan Nawaz Sharif, respondent No. 8,
had studied in that country between the years 1994 and 1999 and
the relevant properties had admittedly come in possession of
respondent No. 1 and his family between the years 1993 and 1996.
Two young students in occupation of four residential properties in
one of the most expensive areas of London was surely
extraordinary. Admittedly those two boys were not earning hands
at that time and they had no independent source of income and

were, thus, dependents of their father, respondent No. 1, till then.
Instead of telling the truth the children of respondent No. 1
decided to hide behind divergent and conflicting stories which in
the financial world were nothing but fairytales. All such stories and
explanations, including those of investment, placement or
retention of some funds belonging to their grandfather namely
Mian Muhammad Sharif with Al-Thani family of Qatar in the year
1980 and settlement of such investment, placement or retention in
the year 2005, are, therefore, categorically and unreservedly
rejected by me. Even Mr. Salman Akram Raja, the learned counsel
for the sons of respondent No. 1, had admitted before us in so
many words that the information supplied by the children of
respondent 1 regarding acquisition of the relevant properties in
London was incomplete. On the authority of Lord Reid in the case
of Haughton v. Smith (1975 A.C. 476, 500) it is said that the law
may sometimes be an ass but it cannot be so asinine as that. This
Court had observed in the case of Rashad Ehsan and others v.
Bashir Ahmad and another (PLD 1989 SC 146) that The law
sometimes is called an ass but the Judge should, as far as it is
possible, try not to become one. Similarly in the case of Mst. Aziz
Begum v. Federation of Pakistan and others (PLD 1990 SC 899) this
Court had reiterated the principle that the law may be blind but
the Judge is not. The case in hand is not about asininity or
blindness of any law but respondent No. 1 and his children wanted
an asinine and blindfolded acceptance of their explanations in
respect of acquisition of the relevant properties which I refuse to
do. As regards respondent No. 1 he held very high public offices
when his dependent children, and through them he himself, came
in possession of the relevant very expensive properties in London
and, thus, he was under a legal, moral and political obligation to
account for and explain his position in that regard. He offered no
explanation in respect of possession or acquisition of those
properties in his two addresses to the nation, he claimed before the
representatives of the nation in the National Assembly that the
said properties had been purchased by the family and before this
Court he went into a mode of complete denial. In the year 2010 the
then Prime Minister Manmohan Singh of India, in an
unprecedented move to clear his name from the shadow of the 2G
scandal, had offered: I shall be happy to appear before the Public
Accounts Committee if it chooses to ask me to do so. I sincerely
believe that like Caesars wife, the Prime Minister should be above
suspicion. In all his speeches mentioned above respondent No. 1
had claimed that the entire record in respect of acquisition of the
relevant properties was available and would be produced when
asked for in any inquiry but before this Court he not only detached
himself from his children in respect of those properties but also
failed to produce any record explaining how the relevant properties
had been purchased or acquired as claimed by him. The learned
counsel for respondent No. 1 was repeatedly reminded by us that
by adopting that mode the said respondent was taking a big
gamble but the respondent persisted with the same little realizing
that when a court of law, and that too the highest Court of the
land, asks for an explanation then there is no room left for
gambling and one is under a legal obligation to come out clean
which the said respondent did not or decided not to. Protection
against self-incrimination available under Article 13 of the
Constitution is relevant only to a criminal case which the present
proceedings are not. Even otherwise, no such protection has been
claimed by respondent No. 1 before us probably realizing that
claiming such protection impliedly acknowledges criminality in the
matter. There may be many definitions of the word honest but
deliberate withholding or suppression of truth is not one of them
and the same is in fact an antithesis of honesty. I am, therefore,
constrained to declare that respondent No. 1 has not been honest
to the nation, to the representatives of the nation in the National
Assembly and to this Court in the matter of explaining possession
and acquisition of the relevant four properties in London.
123. Article 62(1)(f) of the Constitution provides as under:
62. (1) A person shall not be qualified to be elected or chosen

as a member of Majlis-e-Shoora (Parliament) unless-
---------------------
law; and ---------------------
Article 63 of the Constitution provides as follows:
63. (1) A person shall be disqualified from being elected or

chosen as, and from being, a member of the Majlis-e-Shoora
(Parliament), if
---------------------
(p) he is for the time being disqualified from being elected or
chosen as a member of the Majlis-e-Shoora (parliament) or of a
Provincial Assembly under any law for the time being in force.
Explanation. For the purposes of this paragraph law

shall not include an Ordinance promulgated under Article 89 or
Article 128.
---------------------
(2) If any question arises whether a member of the Majlis-e-
Shoora (Parliament) has become disqualified from being a
member, Speaker or, as the case may be, the Chairman shall,
unless he decides that no such question has arisen, refer the
question to the Election Commission within thirty days and if he
fails to do so within the aforesaid period it shall be deemed to
have been referred to the Election Commission.
(3) The Election Commission shall decide the question within

ninety days from its receipt or deemed to have been received and
if it is of the opinion that the member has become disqualified, he
shall cease to be a member and his seat shall become vacant.
Section 99(1)(f) of the Representation of the People Act, 1976

provides that
99. Qualifications and disqualifications.- (1) A person shall

not be qualified to be elected or chosen as a member of an
Assembly unless-
---------------------
(f) he is sagacious, righteous and non-profligate and honest
and ameen;
If a court of law declares a person to be otherwise than honest then

he is no longer qualified to be elected or chosen as a member of the
Majlis-e-Shoora (Parliament) and if he has already been elected or
chosen as a member of the Majlis-e-Shoora (Parliament) then
through loss of the requisite qualification he necessarily becomes
disqualified from being a member of the Majlis-e-Shoora
(Parliament). Articles 62 and 63 of the Constitution dealing with
qualifications and disqualifications are overlapping in many ways
and I find it difficult to accept the notion that Article 62 deals only
with pre-election qualifications and Article 63 deals with post-
election disqualifications only. The negative terminology used in
Article 62(1) [A person shall not be qualified to be elected or
chosen] and use of the word disqualifications in Article 62(2)

besides the words disqualified from being elected or chosen used
in Article 63(1) render the distinction between qualifications and
disqualifications contained in Articles 62 and 63 quite illusory. Be
that as it may, that issue is not strictly relevant to the case in
hand. The declaration by this Court through the present judgment
regarding lack of honesty of respondent No. 1 cannot by undone or
ignored by the Speaker/Chairman or the Election Commission of
Pakistan and such a declaration has to have an automatic effect.
In the case of Muhammad Azhar Siddique and others v. Federation
of Pakistan and others (PLD 2012 SC 774) this Court had clarified
the legal position as follows:
43. Now we turn to the argument of the learned counsel for

Syed Yousaf Raza Gillani that every conviction, ipso facto, does
not disqualify a person from being a Member of the Parliament. --
------------------- It is to be seen that the respondent has been
found guilty of contempt of Court ---------------------. Exactly, the
same word i.e. ridicule has been used in Article 63(1)(g) of the
Constitution. Thus, it has attracted the provision of
disqualification. The 7-member Bench seized with the matter
could have passed order of his disqualification at that time, but it
seems that judicial restraint was exercised knowing that the
convict had a right of appeal and review. --------------------- And as
now a good number of petitions have been filed seeking
enforcement of Fundamental Rights enshrined in Articles 9, 10A,
14, 17 and 25 of the Constitution as Syed Yousaf Raza Gillani has
continued his position as Prime Minister instead of resorting to
the remedy available to him under the law, it is held that after
having been convicted and sentenced for contempt of Court he
has been disqualified, ipso facto, from being a Member of the
Parliament. ---------------------
48. Here, a word may also be said about the role and
functions of the Election Commission after a question has been
referred, or is deemed to have been referred to it, by the Speaker
under Article 63(2). Article 63(3) provides that the Election
Commission shall decide the question within ninety days from its
receipt or deemed to have been received and if it is of the opinion
that the member has become disqualified, he shall cease to be a
member and his seat shall become vacant. Like the Speaker, the
Election Commission also cannot sit in appeal over a concluded
judgment of a superior court, and has to decide the question in
the affirmative that the convicted person has become disqualified,
therefore, his seat shall become vacant. As has been noted above,
there is a clear distinction in respect of other disqualifications
mentioned in Article 63(1), in respect whereof information is laid
before the Speaker involving determination of controversial facts.
Therefore, the Election Commission may, after a reference from
the Speaker, undertake a scrutiny in such matters. But where
there is a conviction recorded by a competent Court against a
person, who is a Member of the Parliament, which has attained
finality, the role and function of the Election Commission is
confined to issuing notification of disqualification of the

concerned Member on the basis of verdict of the Court.
The same principle applies with equal force to a declaration made

by a court of law regarding lack of honesty on the part of a member
of the Majlis-e-Shoora (Parliament) as it is not possible for either
the Speaker/Chairman or the Election Commission of Pakistan to
override or sit in judgment over a judgment of a court in that
regard.
124. The learned counsel for the private respondents repeatedly

urged before us that this Court ought to be slow in entering into
issues which relate to morality as the primary domain of a court of
law is legality of actions rather than their morality. We can
appreciate the concerns voiced in that regard but at the same time
we are bound by the oath of our office which requires us to
preserve, protect and defend the Constitution and to discharge
our duties in accordance with the Constitution. Some provisions
of Article 62 of the Constitution certainly contain strong moral
overtones but those provisions introduced into the Constitution by
a military dictator have not been undone by the popularly elected
parliaments in the last many decades. As long as the said
provisions are a part of the Constitution the courts of the country
are obliged not only to decide matters according to the same but
also to enforce them whenever called upon to do so. Apart from
that if honesty in holders of public offices is a moral issue then one
need not be apologetic about enforcing such a constitutional
obligation and if the people at large start ignoring the moral
prerequisites in public life then there would be no better forum
than the courts of the country to insist upon the values and ethos
of the Constitution. We must not forget that the so-called moral
provisions of Articles 62 and 63 of the Constitution are meant to be
enforced even against those who claim to have popular support or
who have already demonstrated their popular endorsement and,
thus, popular support or endorsement of the person concerned has
absolutely nothing to do with enforcement of those provisions of

the Constitution. The said provisions of the Constitution lay down
the threshold for entering into or retaining an elective public office
and the courts of the country are mandated to apply and enforce
the said thresholds. Sitting at the apex of judicial authority in the
country this Court is the ultimate guardian not only of the letter
but also the spirit of the Constitution even where a section of the
society may have some reservations against some provisions of the
Constitution. William O. Douglas, the longest serving Judge of the
United States Supreme Court in the history of that country, stated
in his interview with Time magazine on November 12, 1973 that
The Courts great power is its ability to educate, to provide moral
leadership. He was, obviously, not talking of private morality but
of social, political and constitutional morality.
125. It has also been argued before us by all the learned counsel
appearing for the private respondents that invoking jurisdiction of
this Court under Article 184(3) of the Constitution and issuance of
declarations and directions by this Court in exercise of that
jurisdiction in matters of disqualification of elected representatives
as a first and the final resort shall set a dangerous precedent and,
therefore, this Court may not like to open the door to such a
perilous course. This argument, however, conveniently overlooks
the fact that, as already observed above, the present petitions had
been entertained by this Court in the backdrop of an unfortunate
refusal/failure on the part of all the relevant institutions in the
country like the National Accountability Bureau, the Federal
Investigation Agency, the State Bank of Pakistan, the Federal
Board of Revenue, the Securities and Exchange Commission of
Pakistan and the Speaker of the National Assembly to inquire into
or investigate the matter or to refer the matter to the Election
Commission of Pakistan against respondent No. 1. Under Article
90(1) of the Constitution by virtue of his being the Prime Minister
of the country respondent No. 1 is the Chief Executive of the
Federation and it is practically he who appoints the heads of all the
institutions in the country which could have inquired into or
investigated the allegations leveled against respondent No. 1 and

his family on the basis of the Panama Papers. The remedy of filing
an Election Petition before an Election Tribunal under Article 225
of the Constitution is not available at this juncture. The Speaker of
the National Assembly could have referred the matter to the
Election Commission of Pakistan under Article 63(2) of the
Constitution but he has already dismissed various petitions filed
before him in that regard by as many as twenty-two members of
the National Assembly. It is proverbial that there is no wrong
without a remedy. It was in the above mentioned unfortunate
background that this Court had entertained these petitions and
now this Court cannot turn around and shy away from deciding
the matter simply because it may set a dangerous precedent. As a
matter of fact it shall be a more dangerous precedent to set if this
Court declines to attend to the issue with a message that if a
powerful and experienced Prime Minister of the country/Chief
Executive of the Federation appoints his loyalists as heads of all
the relevant institutions in the country which can inquire into or
investigate the allegations of corruption, etc. against such Prime
Minister/Chief Executive of the Federation then a brazen blocking
of such inquiry or investigation by such loyalists would practically
render the Prime Minister/Chief Executive immune from
accountability. The precedent to be set by this Court through the
present petitions shall in fact be dangerous only for those Prime
Ministers/Chief Executives of the Federation who try to capture or
render ineffective all the institutions of accountability in the
country in order to protect themselves leaving no other option with
a whistleblower or an aggrieved or interested person but to
approach this Court for interference in the matter as a first, and
the only, resort. The precedent to be set by this Court through the
present petitions should in fact be a warning to all those rulers
who try to subjugate all the organs of power, enslave the
institutions of accountability and then in a false sense of security
and invincibility proclaim as Christopher Marlowes Tamburlaine
did by boasting that
I hold the Fates bound fast in iron chains,

And with my hand turn Fortune's wheel about,
And sooner shall the sun fall from his sphere
Than Tamburlaine be slain or overcome.
While dwelling on the subject of setting a dangerous precedent by

a court of law I am also reminded of the old bard William
Shakespeare. The power of literature for commenting upon a
reality through the medium of fiction is fascinating and an
amazing example of the same is the following part of Shakespeares
play Merchant of Venice which, though written hundreds of years
ago in foreign climes, appears to have been written for nothing but
the present case being handled by us in a different millennium and
in a different continent. While trying to avoid execution of an
oppressive judicial decree regarding payment of money by another
Bassanio beseeched the Duke as follows:
Yes, here I tender it for him in the court;

Yea, twice the sum: if that will not suffice,
I will be bound to pay it ten times o'er,
On forfeit of my hands, my head, my heart:
If this will not suffice, it must appear
That malice bears down truth. And I beseech you,
Wrest once the law to your authority:
To do a great right, do a little wrong,
And curb this cruel devil of his will.
which imploring was immediately retorted by Portia in the

following strong words:
It must not be; there is no power in Venice

Can alter a decree established:
'Twill be recorded for a precedent,
And many an error by the same example
Will rush into the state: it cannot be.
and then what happened to that decree is another story. The

punch lines in the above mentioned excerpt appear to be Wrest
once the law to your authority: To do a great right, do a little
wrong. Fortunately for me, there is no wresting the law to my
authority and no little wrong is to be done by me to do a great right
in the matter of issuing a declaration against respondent No. 1
because the original jurisdiction of this Court under Article 184(3)
of the Constitution has already been exercised by this Court in
such matters in the cases of Muhammad Azhar Siddique and others

v. Federation of Pakistan and others (PLD 2012 SC 774) and Syed
Mehmood Akhtar Naqvi v. Federation of Pakistan through Secretary
Law and others (PLD 2012 SC 1089) and, thus, no new or
dangerous precedent is being set by me. I may, however, clarify
that the jurisdiction of this Court under Article 184(3) of the
Constitution has been exercised by me in the present case in the
backdrop of the peculiar and extraordinary circumstances of the
case mentioned above and that this Court shall continue to be
slow and circumspect in this regard where it is satisfied that the
normal constitutional or statutory courts/tribunals/fora can
conveniently, adequately and efficaciously attend to the relevant
issues or where the existing institutions of inquiry, investigation,
prosecution and accountability can do the job properly or can
satisfactorily be activated for the purpose.
126. As far as the issue regarding respondent No. 6 namely

Mariam Safdar allegedly being a dependent of her father namely
Mian Muhammad Nawaz Sharif is concerned I have found that the
material produced before us sufficiently established that
respondent No. 6 was a married lady having grown up children,
she was a part of a joint family living in different houses situated
in the same compound, she contributed towards some of the
expenses incurred by the joint family, she submitted her
independent tax returns, she owned sizeable and valuable property
in her own name, she was capable of surviving on her own and,
thus, she could not be termed or treated as a dependent of her
father merely because she periodically received gifts from her
father and brothers. In this view of the matter nothing turned on
respondent No. 1 not mentioning respondent No. 6 as his
dependent in the nomination papers filed by him for election to
NA-120 before the general elections held in the country in the year
2013.
127. Through these petitions allegations had also been leveled

against respondent No. 1 regarding evasion of tax on the proceeds
of sale of the factory in Dubai which was sold for about 9 million
US Dollars, regarding late filing of Wealth Statements for the years
2011 and 2012 (which allegation was not pressed during the
arguments), regarding the gifts of Rs. 31,700,000 made by
respondent No. 1 in favour of respondent No. 6 and of Rs.
19,459,440 by respondent No. 1 in favour of respondent No. 8
being sham and not disclosed, and in respect of the gifts received
by respondent No. 1 from respondent No. 7 not having been
treated as income from other sources. The learned counsel for
respondent No. 1 explained before us that the said allegations
attracted the provisions of Article 63(1)(o) of the Constitution and
section 99(1A)(t) of the Representation of the People Act, 1976 but
in terms of the facts of the present case the disqualification
mentioned in those provisions was not relevant. He maintained
that the crucial factors for the said disqualification were default
and dues and it had already been clarified by this Court in many
a case referred to by him that in the absence of any adjudication
there could not be any dues and, hence, no default could be
alleged. According to him no determination had been made and no
finding had been recorded by any tax authority against respondent
No. 1 in respect of any tax due. He also clarified that respondent
No. 1 was neither a Director nor a shareholder of the factory in
Dubai. He had gone on to submit that the Wealth-Tax Act, 1963
was repealed in the year 2003, at the time of repeal of that law no
proceeding was pending against respondent No. 1 and, therefore,
at the present stage no officer or machinery was available to
determine any concealment, etc. by the said respondent rendering
the issue dead. With reference to the record placed before this
Court he pointed out that the gifts made by respondent No. 1 in
favour of respondents No. 6 and 8 were actually disclosed by
respondent No. 1 in his Wealth Statements and such payments
had been made through cheques which had also been placed on
the record. As regards the gifts made by respondent No. 7 in favour
of respondent No. 1 it was submitted by him that respondent No. 7
had a National Tax Number in Pakistan and he was a non-resident
Pakistani and, therefore, gifts made by him in favour of his father
could not be treated as income from other sources as was evident

from the provisions of section 39(3) read with sections 81, 111,
114, 116, 120, 120(2) of the Income-Tax Ordinance, 2001. He also
pointed out that by virtue of the provisions of sections 122(2) and
122(5) of the Income-Tax Ordinance, 2001 finality stood attached
to the matter after five years of commencement of the assessment
order even if there had been any concealment. In support of the
submissions made above he had relied upon many cases decided
by this Court. The above mentioned submissions of the learned
counsel for respondent No. 1 have been found by me to be valid
and, hence, acceptable. The allegations leveled by the petitioners
regarding evasion of taxes by respondent No. 1 are, therefore, held
not to have been established within the limited scope of the
present petitions.
128. Adverting to the two FIRs registered by the Federal

Investigation Agency and a Reference filed by the National
Accountability Bureau against respondent No. 1, respondent No.
10 and others I note that all those criminal proceedings had been
quashed by the Lahore High Court, Lahore at a time when
respondent No. 1 was serving as the Prime Minister of the country
and the manner in which such proceedings were quashed, it is
observed with respect, had left much to be desired. To top it all,
neither the Federal Investigation Agency nor the National
Accountability Bureau challenged such quashing of criminal
proceedings before this Court.
129. FIR No. 12 was registered at Police Station FIA/SIU,

Islamabad on November 10, 1994 in respect of offences under
sections 419, 420, 468, 471 and 109, PPC read with section 5(2) of
the Prevention of Corruption Act, 1947 and Article 3 of the Holders
of Representative Office (Punishment for Misconduct) Order, 1977
against Mukhtar Hussain and four Directors of Hudabiya
Engineering (Pvt.) Limited. The final Challan was submitted in that
case before a Special Court constituted under section 3 of the
Offences in respect of Banks (Special Courts) Ordinance, 1984. The
allegations in that case were that on August 26, 1993 two fake
accounts were opened in the names of two persons namely
Suleman Zia and Muhammad Ramzan in Habib Bank, A. G.
Zurich, Lahore with small amounts and subsequently both were
issued Dollar Bearer Certificates worth 750,000 US Dollars by the
Union Bank Limited against cash receipt of Travelers Cheques
encashed through American Express, New York. Allegedly the
amount from these accounts was transferred to an account in the
name of one Kashif Masood Zia at Bank of America, Lahore. Later
on another account was opened in the name of Mrs. Nuzhat Gohar
Qazi in Bank of America, Lahore and an amount of .05 million US
Dollars was also transferred from her account to the account of the
above mentioned persons. All those accounts were allegedly found
to be fictitious. It was alleged that the accused persons Mukhtar
Hussain and four Directors of Hudabiya Engineering (Pvt.) Limited,
in collaboration with the officials of Habib Bank A. G. Zurich,
Lahore and Bank of America, Lahore under the influence of Mian
Muhammad Nawaz Sharif, the then Prime Minister of Pakistan,
managed to draw, by opening three fake accounts, an amount of
Rs. 60 million by raising loan against the account of Kashif
Masood Qazi. It was alleged that it was the accused persons black
money which was fraudulently utilized by them to procure further
wrongful gains. Respondent No. 1 was an accused person in that
case. FIR No. 13 was registered at Police Station FIA/SIU,
Islamabad on November 12, 1994 in respect of offences under
sections 419, 420, 468 and 471, PPC, section 5(2) of the Prevention
of Corruption Act, 1947 and Article 3 of the Holders of
Representative Office (Punishment for Misconduct) Order, 1977
and the final Challan was submitted in that case before a Special
Court constituted under section 3 of the Offences in respect of
Banks (Special Courts) Ordinance, 1984. The allegations leveled in
that case were that two fake accounts were opened in the names of
two persons namely Muhammad Ramzan and Asghar Ali in Habib
Bank A. G. Zurich, Lahore by depositing Travelers Cheques
amounting to 2 million US Dollars in those accounts and on the
request of the account-holders they were issued Dollar Bearer
Certificates for the above two amounts. Subsequently another fake

account was opened in Citi Bank, Lahore in the name of one Mrs.
Sikandara Masood Qazi by depositing Dollar Bearer Certificate
amounting to 150 million US Dollars. Later on Dollar Bearer
Certificate for another amount of 1 million US Dollars was also
deposited in her account. Another allegation leveled in that case
was that Citi Bank, Karachi created a loan of Rs. 40 million in
favour of Messers Hudabiya Paper Mills against the deposit of
account of Mrs. Sikandara Masood Qazi against weak/inadequate
security, which loan was still outstanding. Allegedly, during
inquiry none of the above named account-holders could be traced
at the given addresses. It was alleged that the accused persons,
with the blessings of Prime Minister Mian Muhammad Nawaz
Sharif, had not only indulged in money laundering but had also
cheated the government. After submission of the Challans in
connection with the above mentioned criminal cases before the
trial court Writ Petitions No. 1361 and 1362 of 1994 were filed by
the accused party seeking quashing of the FIRs but both those writ
petitions were dismissed by the Lahore High Court, Rawalpindi
Bench, Rawalpindi. Subsequently two bail applications (Criminal
Miscellaneous Nos. 846/B and 847/B of 1994) were filed by the
accused persons which were converted into Writ Petitions No. 1376
and 1377 of 1994 and were dismissed by a learned Division Bench
of the Lahore High Court, Rawalpindi Bench, Rawalpindi on
December 28, 1994 [Reference: Mian Muhammad Abbas Sharif and
2 others v. Federation of Pakistan through Secretary, Ministry of
Interior and 2 others (1995 P.Cr.L.J. 1224)]. Subsequently another
Writ Petition No. 14532 of 1994 was filed at the Principal Seat of
the Lahore High Court, Lahore seeking a direction to the
investigating agency to refrain from taking any proceedings under
the aforementioned two FIRs which writ petition was dismissed by
a learned Judge-in-Chamber of that Court on December 19, 1994.
An Intra-Court Appeal No. 16 of 1995 filed against that order of
dismissal of the writ petition was pending before a Full Bench of
the Lahore High Court, Lahore comprising of five Honourable
Judges when two fresh writ petitions were filed by the accused
party seeking saving the accused party from the agony of the trials
which would be an exercise in futility. Admittedly no application
had been filed by the accused party before the trial court under
section 265-K, Cr.P.C. seeking their premature acquittal and the
pretext for filing the writ petitions was that the trial court was
proceeding with matters pending before it at a very slow pace!
Without waiting for the decision of the Intra-Court Appeal pending
before a 5-member Bench of the same Court, ignoring that two
earlier writ petitions seeking quashing of the FIRs had been
dismissed by the High Court itself, irrespective of the fact that two
bail applications of the accused persons had already been
dismissed by the High Court holding that prima facie reasonable
grounds existed in believing in involvement of the accused persons
in the offences in issue, disregarding dismissal of a writ petition
seeking stoppage of proceedings of the FIRs and in the absence of
any application having been filed before the trial court under
section 265-K, Cr.P.C. the fresh writ petitions were allowed by a
learned Division Bench of the Lahore High Court, Lahore, the
Challans submitted in both the criminal cases were quashed and
the accused persons were acquitted by invoking section 561-A,
Cr.P.C. [Reference: Mian Hamza Shahbaz Sharif v. Federation of
Pakistan and others (1999 P.Cr.L.J. 1584)]. Section 561-A, Cr.P.C.
could not have been invoked by the High Court on that occasion
because it had already been settled by this Court that the remedy
under section 561-A, Cr.P.C. was not an additional or alternate
remedy and if the jurisdiction under section 561-A, Cr.P.C. was
available to the High Court then a writ petition was not competent.
A novel course had been adopted in the matter by the High Court
by allowing a writ petition by invoking and exercising its
jurisdiction under section 561-A, Cr.P.C. and adoption of such a
course by the High Court was nothing but extraordinary. Apart
from that under section 561-A, Cr.P.C. the High Court could at
best have ordered quashing of the criminal proceedings but it
could not have ordered acquittal of the accused persons as the
accused persons had never applied for their acquittal before the
trial court under section 265-K, Cr.P.C. and the earlier writ
petitions seeking quashing of the relevant FIRs had already been

dismissed by the High Court itself. The High Court had not only
quashed the Challans submitted in those two criminal cases but
had also proceeded to take the extraordinary step of acquitting the
accused persons in exercise of writ jurisdiction of that Court under
Article 199 of the Constitution foreclosing any possibility of any
fresh trial of the accused persons in view of the principle of
autrefois acquit and astonishingly the Federal Investigation Agency
or the State never bothered to challenge that judgment of the High
Court before this Court. Respondent No. 1 was the Prime Minister
of Pakistan and the Chief Executive of the Federation at that time
and, thus, inaction of the Federal Investigation Agency or the State
in the matter was quite understandable and in the process a
financial scam involving millions of US Dollars was prematurely
buried without any possibility of its resurrection unless at some
future stage the State or the Federal Investigation Agency decides
to challenge the said judgment of the High Court before this Court
through a time-barred petition/appeal. Keeping in view the glaring
and extraordinary circumstances mentioned above I might have
been tempted to issue a direction to the State or the Federal
Investigation Agency in that regard but inappropriateness of such
a step has restrained me from doing that. An appellate court
directing a party to a case to file a petition or an appeal before it in
a matter decided by a Court below would surely be quite
objectionable and offensive to judicial impartiality which I cannot
allow to be compromised at any cost.
130. Reference No. 5 of 2000 had been filed against respondents

No. 1 and 10 and some others by the National Accountability
Bureau before an Accountability Court with allegations of money
laundering, etc. to the tune of Rs. 1242.732 million (over Rs. 1.2
billion) and in that Reference reliance had also been placed upon a
judicial confession made by respondent No. 10 before a Magistrate
First Class, Lahore on April 25, 2000. It was alleged in that
Reference that respondent No. 10 was instrumental in laundering
of 14.886 million US Dollars upon the instructions and for the
benefit of respondent No. 1 by opening fake foreign currency

accounts in different banks in the names of others. Writ Petition
No. 2617 of 2011 filed before the Lahore High Court, Lahore in
connection with that Reference was allowed by a learned Division
Bench of the said Court on December 03, 2012 and the said
Reference was quashed through a unanimous judgment but the
learned Judges disagreed with each other over permissibility of
reinvestigation of the matter whereupon the matter was referred to
a learned Referee Judge who held on March 11, 2014 that
reinvestigation of the case was not permissible [Reference:
Hudabiya Paper Mills Ltd. v. Federation of Pakistan (PLD 2016
Lahore 667)]. There was an apparent flaw in the judgment
rendered in that case by the learned Referee Judge because the
reference to the learned Referee Judge was as to whether an
observation could be made or not regarding reinvestigation of the
case and the reference was not as to whether reinvestigation could
be carried out or not! Even that judgment of the Lahore High
Court, Lahore was not challenged by the National Accountability
Bureau or the State before this Court and incidentally respondent
No. 1 was again the Prime Minister of Pakistan at that time. The
said Reference had been quashed by the Lahore High Court,
Lahore because in the investigation preceding filing of the
Reference the accused persons had not been associated and a
confessional statement made by respondent No. 10 had been made
before a Magistrate and not before the Accountability Court which
was the trial court. I may observe with respect that soundness of
both the said reasons prevailing with the High Court for quashing
the relevant Reference was quite suspect. The relevant record
produced before us shows that on April 20, 2000 a written
application had been submitted by respondent No. 10 before the
Chairman, National Accountability Bureau volunteering to make a
confession and seeking tender of pardon. Respondent No. 10
personally appeared before the Chairman, National Accountability
Bureau in that connection on April 21, 2000 and on the same day
full pardon was tendered by the Chairman to him under section 26
of the National Accountability Ordinance, 1999 whereafter
respondent No. 10 made a confessional statement before a

Magistrate First Class, Lahore on April 25, 2000. In view of this
development in the Final Reference filed by the National
Accountability Bureau on November 16, 2000 respondent No. 10
was referred to as a prosecution witness and not an accused
person. In the said confessional statement made by respondent No.
10 under section 164, Cr.P.C. he had confessed to being a party to
money laundering of 14.886 million US Dollars on the instructions
and for the benefit of respondent No. 1 and also to opening of fake
foreign currency accounts in different banks in the names of
others. It is not denied that making of the said confessional
statement and signing of the same had never been denied by
respondent No. 10 and he had never approached any court seeking
setting aside or annulment of that statement made by him and it
was the accused persons in the above mentioned Reference who
had maintained before the High Court that respondent No. 10 had
made his confessional statement under coercion of the military
regime of that time after remaining in custody for more than six
months (from October 15, 1999 to April 25, 2000). Be that as it
may the fact remains that in the Final Reference which was
quashed by the High Court respondent No. 10 was not arrayed as
an accused person and his status in that Reference was that of
merely a prosecution witness and, thus, quashing of that
Reference by the High Court did not entail respondent No. 10s
acquittal or smothering of any possibility of his trial on the said
charges at any subsequent stage. It is also quite obvious that with
quashing of the Reference and setting aside of the confessional
statement of respondent No. 10 the pardon tendered to respondent
No. 10 by the Chairman, National Accountability Bureau under
section 26 of the National Accountability Ordinance, 1999 ipso
facto disappeared with an automatic revival of the said
respondents status as an accused person who had never been
acquitted and against whom no Reference had been quashed. As
respondent No. 10 was not an accused person in the relevant
Reference when it was quashed and reinvestigation of which was
declared by the High Court to be impermissible, therefore, I see no
reason why after restoration of respondent No. 10s status as an

accused person in that case reinvestigation to his extent and filing
of a Reference against him cannot be undertaken or resorted to.
This is more so because the reasons prevailing with the Lahore
High Court, Lahore for quashing the Reference were not applicable
to the case of respondent No. 10 as he had been associated with
the investigation and there was evidence available against him
other than his confessional statement. The stark reality is that the
allegations of corruption, corrupt practices and money laundering,
etc. involving over Rs. 1.2 billion and prosecution on the basis of
such allegations had been scuttled by the High Court and this
Court would not like to stand in the way of reopening of the said
investigation or prosecution where even the smallest opening for
such investigation or prosecution is available or legally possible.
One of the prayers made before this Court by the petitioner in
Constitution Petition No. 29 of 2016 is that the Chairman, National
Accountability Bureau may be directed to file a petition/appeal
before this Court against the judgment of the Lahore High Court,
Lahore whereby Reference No. 5 of 2000 filed by the National
Accountability Bureau had been quashed and reinvestigation of
the matter was held to be impermissible and also that proceedings
may be initiated before the Supreme Judicial Council against the
Chairman, National Accountability Bureau under Article 209 of the
Constitution for his removal from office. The circumstances in
which Reference No. 5 of 2000 filed by the National Accountability
Bureau had been quashed and reinvestigation of the matter was
held by the High Court to be impermissible might have tempted me
to issue a direction to the State or the National Accountability
Bureau to challenge the said judgment of the High Court before
this Court through a time-barred petition/appeal but I have found
it to be inappropriate for an appellate court to direct a party to a
case to file a petition or an appeal before it in a matter decided by a
Court below. Issuance of such a direction can have the effect of
compromising the impartiality of the appellate court and clouding
its neutrality and, thus, I have restrained myself from issuing the
direction prayed for. Initiating proceedings against the Chairman,
National Accountability Bureau under Article 209 of the

Constitution may involve some jurisdictional issues and the same
may also be inappropriate for this Bench of the Court to order
because two of the Members of this Bench are also Members of the
Supreme Judicial Council and such Members may feel
embarrassed in the matter. Apart from that we have been informed
that the term of office of the present Chairman, National
Accountability Bureau is about to expire in the next few months
and his term of office is non-extendable.
131. It may be true that the Challans in the above mentioned two
FIRs registered with the Federal Investigation Agency had been
quashed and the accused persons therein had been acquitted by
the Lahore High Court, Lahore and Reference No. 5 of 2000 filed by
the National Accountability Bureau before an Accountability Court
had also been quashed by the said Court and thereby the
allegations leveled against respondents No. 1 and 10 and some
others in those matters had remained without a trial but the fact
remains that the evidence collected or the material gathered by the
investigating agencies in connection with those cases does not
stand vanished and the same remains available and can be
usefully utilized if such evidence or material is also relevant to
some other allegations leveled against the said respondents or
others.
132. From the stands taken and the material produced by

respondent No. 1 and his children before this Court it has emerged
as an admitted position that respondent No. 1 was, and he still is,
a holder of a public office when he and his children came in
possession of the relevant properties in London between the years
1993 and 1996 and they are still in admitted possession of those
assets which are claimed to be owned by one of the children of
respondent No. 1 since the year 2006. It is again an undisputed
fact that at the time of taking over possession of the said properties
all the children of respondent No. 1 were non-earning students and
his wife was a household lady with no independent sources of
income of their own and, thus, they were dependents of respondent

No. 1 at that time. No other claimant to those assets has surfaced
anywhere so far. Section 9(a)(v) of the National Accountability
Ordinance, 1999 provides as follows:
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:-
---------------------
(v) if he or any of his dependents or benamidars owns,
possesses, or has acquired right or title in any assets or holds
irrevocable power of attorney in respect of any assets or
pecuniary resources disproportionate to his known sources of
income, which he cannot reasonably account for or maintains a
sources of income ---
Section 14(c) of the National Accountability Ordinance, 1999 lays

down as under:
In any trial of an offence punishable under clause (v) of sub-

section (a) of Section 9 of this Ordinance, the fact that the
accused person or any other person on his behalf, is in
possession for which the accused person cannot satisfactorily
account, of assets or pecuniary resources disproportionate to his
known sources of income, or that such person has, at or about
the time of the commission of the offence with which he is
charged, obtained an accretion to his pecuniary resources or
property for which he cannot satisfactorily account, the Court
shall presume, unless the contrary is proved, that the accused
person is guilty of the offence of corruption and corrupt practices
and his conviction therefor shall not be invalid by reason only
that it is based solely on such presumption.
The value of the relevant assets in London is ostensibly

disproportionate to the declared and known sources of respondent
No. 1s income when his tax returns produced before this Court
are kept in view. Even when repeatedly required by this Court
respondent No. 1 has refused to account for the said assets in
London and has adopted a mode of complete denial vis--vis his
connection with those assets. Adoption of such mode of denial and
refusal/failure on the part of respondent No. 1 to produce any
record prima facie amounts to failure to account for those assets
and the matter, therefore, clearly and squarely attracts the
provisions of section 9(a)(v) as well as section 14(c) of the National
Accountability Ordinance, 1999. Hence, the need for the National
Accountability Bureau to proceed against respondent No. 1 on the
allegation of committing the offence of corruption and corrupt

practices. It goes without saying that while proceeding against
respondent No. 1 under section 9(a)(v) of the National
Accountability Ordinance, 1999 the evidence and material
collected by the Federal Investigation Agency in connection with
the above mentioned two FIRs and by the National Accountability
Bureau in connection with its Reference No. 5 of 2000 mentioned
above may also be utilized by the National Accountability Bureau
and the Accountability Court if any such evidence or material is
relevant to acquisition of the four properties in London. Quashing
of the Challans and doubtful and premature acquittal in the cases
registered with the Federal Investigation Agency or quashing of the
National Accountability Bureaus Reference by the Lahore High
Court, Lahore did not mean that the evidence or material collected
in those cases had disappeared or had been rendered unutilizable
for any other purpose. Even the above mentioned report prepared
by Mr. A. Rehman Malik of the Federal Investigation Agency may
be utilized by the National Accountability Bureau and the
Accountability Court while proceeding against respondent No. 1
and others under section 9(a)(v) of the National Accountability
Ordinance, 1999 if the said report and the evidence and material
appended therewith or referred to therein has any nexus with
acquisition of the relevant four properties in London. Similarly, the
other assets acquired and the businesses set up by respondent No.
1s children in Pakistan and abroad also need to be probed into by
the National Accountability Bureau to find out whether respondent
No. 1s children have acted as Benamidars of respondent No. 1 in
those assets and businesses or not and if so whether respondent
No. 1 can satisfactorily account for those assets and businesses or
not if he is discovered to be their actual owner.
133. It is unfortunate that despite a passage of over one year

since surfacing of the Panama Papers the Chairman, Federal Board
of Revenue, respondent No. 5, has taken no serious step and has
made no meaningful effort towards playing his due role in probing
into the matter so as to find out whether any illegality had been
committed by anybody in the matter or not. Except for issuing a

few notices and writing a few letters the Federal Board of Revenue
has not pursued the matter at all and such inaction and apathy
can only be attributed to lack of will and dereliction of duty. The
same is the case with respondent No. 2 namely Mr. Qamar Zaman
Chaudhry, Chairman, National Accountability Bureau who
appeared before this Court and maintained that the National
Accountability Bureau was cognizant of its duties and
responsibilities in connection with the issues arising out of the
Panama Papers but respondent No. 2 was waiting for the
regulators to look into the matter first. We repeatedly asked him
to elaborate as to who those regulators were and where did they
figure in the National Accountability Ordinance, 1999 but he did
not even bother to respond to those questions and conveniently
kept quiet! When his attention was drawn towards the provisions
of section 18 of the National Accountability Ordinance, 1999
according to which the Chairman, National Accountability Bureau
could take cognizance of such a matter on his own he simply
stated that he would take action in terms of the Ordinance. On
that occasion the Court wondered who the referred to regulators
could be because the same word had also been used in the two
statements of the gentleman from Qatar brought on the record of
the case by the children of respondent No. 1. When asked by the
Court as to whether he would consider challenging before this
Court the judgment passed by the Lahore High Court, Lahore
quashing Reference No. 5 of 2000 and barring reinvestigation into
that matter by the National Accountability Bureau or not he
categorically stated that at the relevant time he had decided not to
file any petition/appeal against that judgment and he had no
intention to do that at this stage either. That stance of respondent
No. 2 was found by me to be quite disturbing, to say the least,
because the Reference quashed by the High Court involved
allegations of corruption, corrupt practices and money laundering,
etc. to the tune of over Rs. 1.2 billion and the split decision
rendered by the High Court in that matter was, as discussed
above, ostensibly not free from infirmities. It is admitted at all
hands that it was respondent No. 1 who had appointed respondent

No. 2 as the Chairman, National Accountability Bureau in
consultation with the Leader of the Opposition in the National
Assembly. In Christopher Marlowes play Doctor Faustus Doctor
Faustus had sold his soul to Lucifer (the Devil) for a temporary
worldly gain which had ultimately led to his perpetual damnation
and it appears that in the present case respondent No. 2 had also
decided to act similarly for the purpose of repaying his benefactor.
Such a possibility of the Chairman, National Accountability
Bureau being beholden to the Prime Minister and the Leader of the
Opposition in the National Assembly for his appointment and
thereby extending favours to them and refusing to proceed against
them when otherwise required to do so had been commented upon
by me in the case of Shahid Orakzai v. Pakistan through Secretary
Law, Ministry of Law, Islamabad (PLD 2011 SC 365) as follows:
36. --------------------- In the past not too distant complaints of

persecution of the political opposition in the country by the
government of the day through utilization of the National
Accountability Bureau or its predecessor institutions had
unfortunately been too many and willingness of the heads of such
institutions to slavishly carry out and execute the vendetta of the
government of the day against its opponents had also been
shamefully rampant. It was in that background that at a time
when there was no Parliament in existence this Court had
recommended in the case of Khan Asfandyar Wali and others v.
Federation of Pakistan and others (PLD 2001 SC 607) that in the
matter of appointment of Chairman, National Accountability
Bureau consultation ought to be made by the President with the
Chief Justice of Pakistan and that recommendation had been
given effect to through the National Accountability Bureau
(Amendment) Ordinance XXXV of 2001 but subsequently through
the National Accountability Bureau (Amendment) Ordinance
CXXXIII of 2002 the Chief Justice of Pakistan had been excluded
from the consultees and he was substituted by the Leader of the
House and the Leader of the Opposition in the National Assembly
who were to be consulted by the President before making an
appointment of Chairman, National Accountability Bureau. That
deletion had come about because by that time the Parliament had
once again come into existence and consultation with the Leader
of the Opposition in the National Assembly was expected to go a
long way in allaying fears and apprehensions of the political
opposition regarding its possible persecution and victimization by
the government of the day through the National Accountability
Bureau and its Chairman. The spirit of the amended provisions,
thus, was that the Leader of the Opposition in the National
Assembly would be taken on board, his opinion would be given
due weight and consideration and he would have an effective say
in the matter of appointment of Chairman, National
Accountability Bureau so that the political opposition in the
country may not have an occasion to cry foul in the matter.
37. As time progressed another dimension stood added to the

issue when, apart from apprehended persecution of the political
opposition, the National Accountability Bureau, which happens to
be a premier and high-profile anti-corruption institution of the
country, started being perceived as an institution which was
possibly being misused for covering up corruption at high places
and such cover up was perceived to be controlled and managed
through appointment of its handpicked Chairman. It was in that
backdrop that in the case of Dr. Mobashir Hassan and others v.
Federation of Pakistan and others (PLD 2010 SC 265) this Court
reiterated its earlier recommendation and suggestion with regard
to consultation with the Chief Justice of Pakistan in the matter of
appointment of Chairman, National Accountability Bureau. That
recommendation and suggestion was once again repeated by this
Court in the case of The Bank of Punjab v. Haris Steel Industries
(Pvt.) Ltd. and others (supra). It must be appreciated that
consultation with the Leader of the Opposition in the National
Assembly and consultation with the Chief Justice of Pakistan are,
in the developing scenario, essentially meant for separate noble
and laudable purposes which are both directed towards achieving
the very objects for which the National Accountability Bureau was
established, i.e. elimination of corruption by persons holding
public offices and achievement of such objects through a process
which is just, fair, impartial and evenhanded. ---------------------
Similarly, corruption being an unfortunate bane of our society in
the current phase of our history and even the high public offices
being not immune from serious allegations in that regard, leaving
the matter of appointment of the head of the most important anti-
corruption institution in the country in the hands only of those
very persons who could possibly, in future or present, be a
subject of inquiries, investigations or trials for corruption would,
apart from giving rise to the issue of conflict of interest, defeat the
very object of the relevant law and would, thus, also prejudicially
affect, directly or indirectly, the Fundamental Rights of the
citizens at large. ---------------------
As neutrality and impartiality of respondent No. 2 in the matter of

proceeding against respondent No. 1 for commission of the offence
under section 9(a)(v) of the National Accountability Ordinance,
1999 stands visibly and demonstrably compromised, therefore, it
would be in the fitness of things if he is restrained from exercising
any power, authority or function of the Chairman, National
Accountability Bureau in relation to the proceedings to be initiated
by the said Bureau against respondent No. 1 and in respect of
such proceedings all the powers, authority and functions of the
Chairman, National Accountability Bureau may be exercised by an
Implementation Bench of this Court to be constituted by the
Honourable Chief Justice of Pakistan for which a request is being
made through the present judgment.
134. In the case of Air Marshal (Retd.) Muhammad Asghar

Staff and others (PLD 2013 SC 1) a declaration was made by this
Court in exercise of its jurisdiction under Article 184(3) of the
Constitution to the effect that corruption and corrupt practices had
been committed in the holding of a general election in the country
and in the judgment passed in that case respondent No. 1s stated
involvement in the matter had been referred to twice in that
context and the matter of criminality of respondent No. 1 and
others in that connection was required to be investigated by the
Federal Investigation Agency. Similarly in the case of Mohtarma
Benazir Bhutto and another v. President of Pakistan and others
(PLD 1998 SC 388) the constitutional issue regarding dissolution
of the National Assembly by the President of Pakistan had been
decided by this Court with reference to different grounds of
dissolution including the allegation of rampant corruption but later
on it had been clarified by this Court in Mohtarma Benazir
Bhutto v. President of Pakistan and 2 others (PLD 2000 SC 77)
through a review petition that the constitutional aspects of the
case had been decided by this Court only upon a tentative
appraisal of the material produced on the issue of corruption, the
conclusions arrived at by the Court were restricted only to the
constitutional context of dissolution of the National Assembly and,
therefore, the observations recorded in the constitutional matter
were not to be treated as proof of the charges for any other
purpose. I would, therefore, like to clarify in the present case in
advance that the declarations and the observations made by me in
the constitutional context shall not influence or prejudice the
inquiry, investigation or prosecution of any criminal activity or
conduct involved in the matter and that the Accountability Court
to be seized of the case shall adjudicate upon the criminal aspect
of this case without being influenced or prejudiced by anything
observed or done by this Court in the present proceedings.
135. For what has been discussed above these petitions are
allowed and it is declared by me as follows:
(i) All the versions advanced by respondent No. 1s children

explaining how the relevant four properties in London (Properties
No. 16, 16a, 17 and 17a, Avenfield House, Park Lane, London W1K
7AF, United Kingdom) had come in possession of respondent No.
1s immediate family or how the said properties had been acquired
by the family have been found by me to be conflicting and
unbelievable and the same are, therefore, rejected.
(ii) Respondent No. 1 namely Mian Muhammad Nawaz Sharif,

Prime Minister of Pakistan/Member of the National Assembly has
not been honest to the nation, to the representatives of the nation
in the National Assembly and to this Court in the matter of
explaining possession and acquisition of the relevant properties in
London.
(iii) As a consequence of the declaration issued regarding lack of

honesty on the part of respondent No. 1 the said respondent has
become disqualified from being a member of the Majlis-e-Shoora
(Parliament) in terms of Article 62(1)(f) of the Constitution and
section 99(1)(f) of the Representation of the People Act, 1976 and,
therefore, he is liable to be denotified by the Election Commission
of Pakistan as a member of the National Assembly forthwith with a
consequence that he ceases to be the Prime Minister of Pakistan
from the date of denotification.
(iv) Respondent No. 1 was, and he still is, a holder of a public

office and his children have admittedly been in possession of the
relevant properties in London since the years 1993 and 1996 when
they were dependents of respondent No. 1; the value of the relevant
assets in London is ostensibly disproportionate to the declared and
known sources of respondent No. 1s income when his tax returns
produced before this Court are kept in view; respondent No. 1 has
failed/refused to account for the said assets in London and has
adopted a mode of complete denial vis--vis his connection with
those assets which prima facie amounts to failure/refusal to
account for those assets; and the matter, therefore, clearly and
squarely attracts the provisions of section 9(a)(v) as well as section
14(c) of the National Accountability Ordinance, 1999 necessitating
the National Accountability Bureau to proceed against respondent
No. 1 and any other person connected with him in that regard.
(v) While proceeding against respondent No. 1 and any other

person connected with him in respect of the offence under section
9(a)(v) of the National Accountability Ordinance, 1999 the evidence
and material collected by the Federal Investigation Agency in
connection with FIRs No. 12 and 13 dated November 10, 1994 and
November 12, 1994 respectively and by the National Accountability
Bureau in connection with its Reference No. 5 of 2000 can also be
utilized by the National Accountability Bureau and the
Accountability Court if any such evidence or material is relevant to
possession or acquisition of the relevant properties in London.
Even the report prepared by Mr. A. Rehman Malik of the Federal
Investigation Agency in September 1998 and the evidence and
material appended therewith or referred to therein can be utilized
by the National Accountability Bureau and the Accountability
Court while proceeding against respondent No. 1 and any other
person connected with him in respect of the said offence if the said
report and the evidence and material appended therewith or
referred to therein has any nexus with possession or acquisition of
the relevant properties in London.
(vi) Similarly, the other assets acquired and the businesses set
up by respondent No. 1s children in Pakistan and abroad also
need to be probed into by the National Accountability Bureau to
find out whether respondent No. 1s children have acted as
Benamidars of respondent No. 1 in those assets and businesses or
not and if so whether respondent No. 1 can satisfactorily account
for those assets and businesses or not if he is discovered to be
their actual owner.
(vii) Respondent No. 10 namely Mr. Muhammad Ishaq Dar was

not arrayed as an accused person in the Final Reference No. 5 of
2000 filed by the National Accountability Bureau and his status in
that Reference was merely that of a prosecution witness when the
said Reference was quashed against the accused persons therein
by the Lahore High Court, Lahore and reinvestigation qua them
was barred and, thus, quashing of that Reference by the High
Court did not entail respondent No. 10s acquittal or smothering of
any possibility of his trial on the said charges at any subsequent
stage. Upon quashing of that Reference and setting aside of the
confessional statement of respondent No. 10 by the High Court the
pardon tendered to respondent No. 10 by the Chairman, National
Accountability Bureau under section 26 of the National
Accountability Ordinance, 1999 ipso facto disappeared with an
automatic revival of the said respondents status as an accused
person in that Reference who had never been acquitted and
against whom no Reference had been quashed. It is, therefore,
declared that after restoration of respondent No. 10s status as an
accused person in that case reinvestigation to his extent and filing
of a Reference against him can be undertaken or resorted to by the
National Accountability Bureau.
136. On the basis of the declarations made above the following

directions are hereby issued by me:
(i) The Election Commission of Pakistan is directed to issue a

notification of disqualification of respondent No. 1 namely Mian
Muhammad Nawaz Sharif from being a member of the Majlis-e-
Shoora (Parliament) with effect from the date of announcement of
the present judgment.
(ii) The President of Pakistan is required to take necessary steps

under the Constitution to ensure continuation of the democratic
process through parliamentary system of government in the
country.
(iii) The National Accountability Bureau is directed to proceed

against respondent No. 1 and any other person connected with him
in respect of the offence of corruption and corrupt practices under
section 9(a)(v) of the National Accountability Ordinance, 1999 and
during such proceedings the evidence and material collected by
the Federal Investigation Agency in connection with FIRs No. 12
and 13 dated November 10, 1994 and November 12, 1994
respectively and by the National Accountability Bureau in
connection with its Reference No. 5 of 2000 besides the report
prepared by Mr. A. Rehman Malik of the Federal Investigation
Agency in September 1998 and the evidence and material
appended therewith or referred to therein may also be utilized by
the National Accountability Bureau if any such evidence or
material is relevant to or has nexus with possession or acquisition
of the relevant properties in London.
(iv) The National Accountability Bureau is also directed to probe

into the other assets acquired and businesses set up by
respondent No. 1s children in Pakistan and abroad to find out
whether respondent No. 1s children have acted as Benamidars of
respondent No. 1 in those assets and businesses or not and if so
whether respondent No. 1 can satisfactorily account for those
assets and businesses or not if he is discovered to be their actual
owner.
(v) As neutrality and impartiality of the incumbent Chairman,

National Accountability Bureau Mr. Qamar Zaman Chaudhry has
been found by me to be compromised in the matters of respondent
No. 1, therefore, he is directed not to exercise any power, authority
or function in respect of the matters directed above. The
Honourable Chief Justice of Pakistan is requested to constitute an
Implementation Bench of this Court in the above mentioned regard
and in the interest of doing complete justice it is ordered that all
the powers, authority and functions of the Chairman, National
Accountability Bureau in the above mentioned matters of
respondents No. 1 shall henceforth be exercised by the said
Implementation Bench and the relevant officials of the National

Accountability Bureau shall seek all the necessary orders in those
matters from the Implementation Bench till Mr. Qamar Zaman
Chaudhry completes his current non-extendable term of office. The
Implementation Bench shall also monitor the progress made by the
National Accountability Bureau in the matters referred to above
and it shall also supervise the investigation being conducted by it
in the matters as and when found necessary and called for besides
issuing any order deemed expedient in the interest of justice.
(vi) The National Accountability Bureau is directed to proceed

against respondent No. 10 namely Mr. Muhammad Ishaq Dar in
connection with its Reference No. 5 of 2000 wherein the said
respondent was not an accused person when the said Reference
was quashed by the Lahore High Court, Lahore and reinvestigation
against the accused persons therein was barred because after
quashing of that Reference against the accused persons therein
and after setting aside of the confessional statement of respondent
No. 10 his status in that Reference stood revived as an accused
person against whom no Reference had been quashed and
reinvestigation qua him was never ordered to be barred.
(Asif Saeed Khan Khosa)

Judge
EJAZ AFZAL KHAN, J.- Petitioner in Const. P. No. 29 of 2016 seeks:
disqualification of respondents No. 1, 9 and 10; recovery of money
laundered alongwith properties purchased through the British Virgin
Islands Companies and Companies in other safe havens; issuance of a
direction against respondent No. 2 to discharge his obligation under
Section 9 and 18 of the National Accountability Ordinance, 1999 by
taking the investigation in mega corruption cases to their logical end;
placement of the name of Mian Nawaz Sharif and his family members
named in the Panama Leaks on the Exit Control List (ECL); issuance of an
order to initiate claims on behalf of the Government of Pakistan for
recovery of properties in question and direction against the Chairman
Federal Board of Revenue to scan and scrutinize the tax returns and assets
declaration of respondent No. 1 and his family.
2. The case of the petitioner, so to speak, is that respondent
No. 1 in his address to the nation on 05.04.2016 and to the Parliament on
16.05.2016 made false statements which are not only contradictory but
also in conflict with the statements made by his sons, respondent No. 7
and 8 herein; that he tried to explain the assets of his family members but
omitted to mention what they invested and earned in Dubai; that a
tripartite agreement witnessing the sale of 75% shares in Gulf Steel Mill at
Dubai has been brought on the record but a look at the said agreement
would reveal that the sale did not bring them any cash, as its proceeds
amounting to AED 21 Million were adjusted against the debt liability of
BCCI Bank; that the remaining 25% shares were sold subsequently to the
same vendee but how its proceeds swelled up to AED 12 Million is
anybodys guess; that how did this money, irrespective of its source, reach
Jeddah, Qatar and the U.K. is again anybodys guess; that respondent
No. 7 pretended to become the owner of flats No. 16, 16-A, 17 and 17-A
at Avenfield House Park Lane London in 2006 but according to the order
of the High Court of Justice, Queens Bench Division in the case of Al-
Taufeeq Company for Investment Funds Limited. Vs. Hudaibia Paper Mills
Limited and three others, 2nd, 3rd and 4th defendants had a beneficial
interest in the assets specified in the schedule thereto; that respondent
No. 1 has consistently evaded income tax on the sums remitted to him as
gift by his son Hussain Nawaz, respondent No. 7 herein, with the
connivance of the Chairman FBR; that frank admission of respondent No.
6 in her interview that she is still dependent on her father and the fact that
she is husbanded by a person who has neither any source of income nor
pays any taxes leave no doubt that she is a dependent of respondent No.
1 for all legal and practical purposes; that the correspondence between
Mr. Errol George, Director FIA, British Virgin Islands and Mossack Fonseca &
Co. (B.V.I.) Limited shows that respondent No. 6 is the beneficial owner of
the flats in London; that when it has been established on the record that
respondent No. 6 is a dependent of respondent No. 1 and the
correspondence between Mr. Errol George, Director FIA and Mossack
reveals that respondent No. 6 is the beneficial owner of the flats,
respondent No. 1 was duty bound to disclose her assets in his tax returns
and that his failure to do so would expose him to disqualification under
Articles 62(1)(f) and 63(1)(o) of the Constitution of the Islamic Republic of
Pakistan; that even if it is assumed that respondent No. 6 by virtue of
owning the flats worth millions cannot be termed as a dependent of
respondent No. 1, the latter cannot lay his hands off the ownership of the
flats as respondent No. 6 had no means to purchase them in 1993-1994;
that it would still be a case of concealment of assets which would expose
respondent No. 1 to disqualification in terms of the provisions of the
Constitution mentioned above; that how did the Sharif family establish
Azizia Steel Mill at Jeddah, where did they get the means of investment
from, how long did it remain functional and when did the Sharif family
dispose it of are the questions shrouded in mystery inasmuch as they have
not been witnessed by anything in black and white; that how did its sale
proceeds reach the U.K. without involving any banking channel is another
dark spot of the story where no light has been shed by respondents No. 1,
7 and 8; that the other sums running into millions gifted by respondent No.
7 to respondent No. 1 also raise questions about the legitimacy of their
source and vulnerability of respondent No.1 to tax liability notwithstanding
the sums have been transmitted through banking channels; that the tax
and the wealth tax statements of respondent No. 6 for the years 2011-2012
reflect her shareholding in six companies without disclosing the source
enabling her to acquire them; that expenses incurred by respondent No. 6
on travelling and acquisition of a valuable car have not been accounted
for; that it has never been the case of respondent No. 6, nor can it be that
her husband catered therefor when he paid no tax prior to 2013; that
where no explanation for her princely extravagance is coming forth it can
safely be deduced that she is still a dependent of respondent No. 1; that
even the purpose of establishing offshore companies in the British Virgin
Islands is no other but to protect the looted and laundered money which
is an offence of the gravest form and that the people indulging in such
activities have no right to hold the highest office of the Prime Minister; that
the document purported to be the trust deed showing respondent No. 7
as beneficiary and respondent No. 6 as the trustee does not fit in with the
story set up by respondent No.1 when considered in the light of the orders
passed by the High Court of Justice Queens Bench Division in the case
cited above; that respondents No. 6, 7 or 8 could not claim the ownership
of flats purchased in 1993 when they being 20, 21 and 17 years old
respectively at the time had no independent sources of income; that
interview of respondent No. 8 with Tim Sebastien in November, 1999 belies
the story thus set up in the trust deed; that nothing would turn much on
establishment of the Jeddah Steel Mill, its sale and transmission of its sale
proceeds to the U.K. in 2005 when none of the events has been witnessed
by any documentary evidence; that the report of
Mr. A. Rehman Malik, he submitted as Additional Director General, FIA to
the then President of Pakistan is replete with details as to how the Sharif
family laundered money, how it opened foreign currency accounts in the
names of fake persons for converting black money into white and what
was the design behind forming offshore companies in the British Virgin
Islands and Jersey Island; that the confessional statement of Mr. Ishaq Dar
respondent No.10 herein is another piece of evidence giving the details of
the money laundered by the Sharif family; that the case involving
respondents No. 1 and 10 has been quashed by the Lahore High Court on
flimsy and fanciful grounds; that respondent No. 2 despite knowing that
the case has been quashed on flimsy and fanciful grounds did not file an
appeal against the judgment of the Lahore High Court and thus failed to
do what he was required by law to do; that where did the Working
Capital Fund provided to Flagship Investments Limited come from as is
indicated in its financial statement for the period ending on 31st March,
2002 has neither been explained by respondent No. 1 nor respondent No.
8; that the stance of respondent No. 1 that the money went to the hands
of respondents No. 7 and 8 after the sale of Jeddah Steel Mills is also
belied by the financial statements of the aforesaid company as it already
had sufficient capital in its accounts before the said sale; that even the
bearer share certificates cannot bring respondents No. 1 and 6 out of the
slimy soil unless they are proved to have been registered in conformity
with Section 41 of the BVI Business Companies Act, 2004; that a bearer
share in a company is disabled for a period during which it is held by a
person other than a custodian who is approved by the Commission in
terms of Section 50-A(1) and 50-B of the Financial Services Commission
Act, 2001; that transfer or purported transfer of an interest in the bearer
share certificate is void if effected during the period it is disabled as it
does not carry any of the entitlement which it would otherwise carry
subject to sub-section 3 of Section 68 of the Act; that whether the bearer
share was transferred to Hussain Nawaz or any other person in
accordance with Section 68 of the BVI Business Companies Act is for him
to prove and that where he fails to prove it, transfer of any interest in the
bearer share certificates shall be void.
3. The case of the petitioner in Civil Petition No. 30 of 2016 in
nutshell is that respondent No. 1 looted and laundered the money,
formed British Virgin Island Companies, purchased as many as four flats at
Avenfield House Park Lane London in the names of his dependents who at
that time had no source of income; that he failed to declare their assets in
his tax returns; that in his speech addressing the nation and the speech
addressing the Parliament he stated many things which being false,
incorrect and in conflict with the statement of respondent No. 7 expose
him to disqualification under Articles 62(1)(f) and 63(1)(o) of the
Constitution of the Islamic Republic of Pakistan; that the letter of Hamad
Bin Jassim Bin Jaber Al-Thani being concocted and based on hearsay
cannot come to his rescue nor can it save him from disqualification in
terms of the Articles mentioned above. To support his contentions the
petitioner placed reliance on the cases of Imtiaz Ahmed Lali. Vs. Ghulam
Muhammad Lali (PLD 2007 SC 369), Mian Najeeb-ud-Din Owasi and
another. Vs. Amir Yar Waran and others (PLD 2013 SC 482), Muhammad
Rizwan Gill. Vs. Nadia Aziz and others (PLD 2010 SC 828), Muddasar
Qayyum Nahra. Vs. Ch. Bilal Ijaz and others (2011 SCMR 80), Malik Umar
Aslam. Vs. Mrs. Sumaira Malik and others (2014 SCMR 45) and Sadiq Ali
Memon. Vs. Returning Officer, NA-237, Thatta-I and others (2013 SCMR
1246).
4. Case of respondent No. 1 is that prayers made in the
petition are vague and generalized; that issuance of a direction is sought
against the Chairman NAB to discharge his obligations under the NAB
Ordinance, 1999 but the cases pending investigation in mega corruption
events have not been mentioned; that direction against respondent No. 4
for placing the name of Mian Nawaz Sharif and his family members
named in Panama Leaks on the ECL is sought but no argument has been
addressed in support of this prayer; that an order is sought to be passed
against respondents No. 2 and 3 directing them to initiate claims on
behalf of the Government of Pakistan for recovery of the properties but
none of them has been identified; that yet another direction is sought to
be issued against respondent No. 5 to probe and scrutinize the tax returns
and assets declaration of respondent No. 1 and his entire family but none
of its members has been named in the petition; that the last prayer tends
to stretch the gamut of controversy to an extreme which is unworkable
altogether; that with the prayer of this nature nothing can be pinned on
respondent No. 1 when he has no BVI Company or any other company of
the sort; that respondent No. 1 cannot be dragged in the controversy
stirred in the petition stemming from the Panama Leaks when he is neither
a director nor a shareholder nor a beneficial owner nor a guarantor in any
of the BVI Companies; that the speeches addressing the nation and the
Parliament respectively giving broad outlines of the business established
and pursued by late Mian Muhammad Sharif cannot be construed like

pleadings nor could they be considered as item-wise replies to the
allegations sworn on an affidavit; that conflict between the statements of
respondent No. 1 and that of respondents No. 7 and 8 cannot be blown
out of proportion so long as the latter have not been proved to be
correct; that respondent No. 1 giving the outlines of the business of his
father in his speech may have made errors or omissions, but when there is
nothing on the record to show that intention behind them was suppression
of truth, they cannot be used to his detriment in any proceeding; that
after the amendment in clause 1(f) of Article 62 of the Constitution, every
person shall be deemed to be sagacious, righteous, non-profligate,
honest and ameen unless a declaration to the contrary has been given
by a court of law; that since no such declaration has been given by any
court of law it cannot be given by this Court in exercise of its jurisdiction
under Article 184(3) of the Constitution, that too, when it is sought on the
basis of the facts which are seriously disputed; that no finding about
disqualification under Article 62(1)(f) of the Constitution or Sections
78(1)(d) or 99(1)(f) of the Representation of the People Act, 1976 could be
given unless the facts constituting such disqualification are proved or
admitted; that this is what has been held by this Court in the judgments
rendered in the cases of Muhammad Ijaz Ahmad Chaudhry. Vs. Mumtaz
Ahmad Tarar and others (2016 SCMR 1), Malik Iqbal Ahmad Langrial. Vs.
Jamshed Alam and others (PLD 2013 SC 179), Muhammad Khan Junejo.
Vs. Federation of Pakistan through Secretary, M/o Law Justice and
Parliamentary Affairs and others (2013 SCMR 1328), Allah Dino Khan
Bhayo. Vs. Election Commission of Pakistan, Islamabad and others (2013
SCMR 1655), Abdul Ghafoor Lehri. Vs. Returning Officer, PB-29,
Naseerabad-II and others (2013 SCMR 1271) Muhammad Siddique and
another Vs. Federation of Pakistan (2013 SCMR 1665), Sadiq Ali Memon Vs.
Returning Officer, NA-237, Thatta-1 and others (2013 SCMR 1246), Mian
Najeeb-ud-Din Owasi and another Vs. Amir Yar Waran and another (PLD
2013 SC 482), Mudassar Qayyum Nahra Vs. Ch. Bilal Ijaz and others (2011
SCMR 80), Rana Aftab Ahmad Khan Vs. Muhammad Ajmal and another
(PLD 2010 SC 1066), Haji Nasir Mehmood Vs. Mian Imran Masood and
others (PLD 2010 SC 1089), Nawabzada Iftikhar Ahmed Khan Bar Vs. Chief
Election Commissioner, Islamabad and others (PLD 2010 SC 817),
Muhammad Rizwan Gill Vs. Nadia Aziz and others (PLD 2010 SC 828),
Muhammad Siddique Baloch Vs. Jehangir Khan Tareen (PLD 2016 SC 97),
Rai Hassan Nawaz Vs. Haji Muhammad Ayub and another (Civil Appeal
No.532 of 2015 decided on 25.5.2016) and Ishaq Khan Khakwani Vs. Mian
Muhammad Nawaz Sharif (PLD 2015 SC 275); that where Article 63(2) of
the Constitution itself provides a mode and even a forum for deciding
about the fate of a person who has become disqualified from being a
member, this Court while exercising jurisdiction under Article 184(3) of the
Constitution could not usurp the functions of such forum; that where no
nexus of respondent No. 1 has been established with the Panama Leaks,
his disqualification cannot be sought on the basis of his speech in the
parliament or an omission therein, as it being privileged by virtue of Article
66 of the Constitution cannot be used against him in any proceeding of
any court; that there is no equation between this case and that of Syed
Yousuf Raza Gillani, Prime Minister of Pakistan. Vs. Assistant Registrar,
Supreme Court of Pakistan and others (PLD 2012 SC 466) as in the latter
case the charge of defying the judgments of this Court against the then
Prime Minister, culminating in his disqualification, was proved to the hilt
whereas nothing of that sort is available against respondent No.1 in this
case; that where no documentary or any other aboveboard evidence
pointing to the involvement of respondent No. 1 in acquisition of the flats is

available on the record nothing can be fished out of his speech delivered
in the Parliament; that the privilege extended to the Members of
Parliament has been recognized the world over and even in the
neighbouring countries as is evident from Section 6 of the Constitution of
the USA and Article 105 of the Constitution of India notwithstanding they
are phrased and punctuated a bit differently; that Erskine May in his
monumental work titled as the Law, Privileges, Proceedings and Usage of
Parliament cites a line of precedents recognizing such a right; that what is
the stature of this treatise in our jurisprudence can well be gathered from
the words used by his lordship Mr. Justice A. R. Cornelius, as he then was,
in the judgment rendered in the case of Pakistan. Vs. Ahmed Saeed
Kirmani (PLD 1958 SC 397) when he said I, therefore, need make no
apology for referring to this work in this judgment as an authority upon
point of procedure in the conduct of Parliament or legislative Assembly,
which are not dealt with in detail in the Rules of Procedure of that
Parliament or Assembly; that this privilege has to be respected
notwithstanding it is an exemption from the general law because the
House cannot perform its functions without unimpeded use of the services
of its Members; that even the Constitution of Bangladesh recognizes the
unqualified and absolute privilege of a Member of Parliament in respect
of any speech made by him in Parliament or any Committee thereof; that
such privilege is not lost merely because the speech is telecast or
published in newspapers; that the Court has no jurisdiction to proceed
against him for what he said in Parliament or any Committee of
Parliament, whether the statement is true or false and whether the
statement is made in good faith or maliciously; that case of Owen Robert
Jennings. Vs. Rojer Edward Wyndham (2004 UK PC 36), Regina. Vs. Chaytor
[2011] 1 A.C. 684] A. Vs. United Kingdom [2003] 36 E.H.R.R. 51 and Prebble
Vs. Television New Zealand Ltd. [1995] 1 AC 321 are the luminous examples
from the U.K. jurisdiction; that the dicta rendered in the cases of The
Commissioner of Income Tax, Kolkata Vs. Padam Chand Ram Gopal (AIR
1970 SC 1577) and In re Under Article 143 of the Constitution of India (AIR
1965 SC 745) radiate recognition of this privilege; that the words used in
Article 66 being clear and unambiguous need no precedent, all the same
the judgment rendered in the case of Syed Masroor Ahsan and others. Vs.
Ardeshir Cowasjee and others (PLD 1998 SC 823) is quite illustrative and
enlightening on the subject; that the petitioner failed to make out a case
for disqualification of respondent No. 1 in terms of Articles 62(1)(f) and
63(1)(o) of the Constitution as he neither defaulted nor delayed payment
of any wealth tax; that if at all any part of the wealth of respondent No. 1
escaped assessment, the Wealth Tax Officer on receipt of a definite
information could reopen the matter in accordance with Section 17 of
the Wealth Tax Act, 1963; that the petitioner has no locus standi to say
even a word in this behalf before this Court when it has never been his
case that the competent officer despite receipt of a definite information
in this behalf remained unmoved; that prayers No. 1 and 6 being
inconsistent with each other cannot be countenanced when the fate of
the former is dependent on the fate of the latter; that para 18(xi) of
Constitution Petition No. 29 of 2016 is incorrect when the amounts remitted
and received through gifts are fully reflected in the debit and credit
entries of the respective accounts; that the amount remitted through gifts
by respondent No. 7 to respondent No. 1 is not liable to be taxed when it
clearly and squarely falls within the purview of Section 39(3) of the Income
Tax Ordinance, 2001; that when respondent No. 6 has been living on her
own and has independent sources of income none of the definitions
given in the Blacks Law Dictionary, Oxford English Dictionary, Workmans

Compensation Act, 1923, Provident Funds Act, 1925, Prevention of
Corruption Act, 1947, Employees Social Insurance Ordinance, 1992,
Immigration Ordinance, 1979, Federal National Foundation Ordinance,
2002 or any other law could make her a dependent; that reference to the
judgments rendered in the cases of Fahim ud Din Farhum Vs. Managing
Director Member WAPDA, WAPDA House, Lahore and another (2001 SCMR
1955), Hand. Vs. Ball and others [1947](1) Chancery 228) and Re Badens
Deed Trusts Baden and others. Vs. Smith and others (1969 1 ALL. E.R. (1016)
are instructive and advantageous on the point; that where the
controversy emerging in this case is factual and cannot be resolved
without recording evidence, this Court in view of the dictum rendered in
the case of Pakistan Muslim League (N) Vs. Federation of Pakistan (PLD
2007 SC 642) would desist from giving any decision on it while hearing a
petition under Article 184(3) of the Constitution; that in the case of
Muhammad Asif. Vs. Federation of Pakistan (PLD 2014 SC 206) this Court,
no doubt, intervened and handed down a verdict but on the basis of the
documents and the record which went undisputed; that this Court in view
of Articles 184(3) and 187 of the Constitution has power to issue such
direction, order or decree as may be necessary for doing complete
justice in any case or matter pending before it but where a matter
involving the same issue is pending before a forum having power and
competence to grant the desired relief, this Court does not interfere; that
the matter raised in this petition also calls for the same treatment where
Writ Petition No. 31193/16 filed in the Lahore High Court and as many as
four petitions raising the same issues filed in the Election Commission
against respondent No. 1 and one against respondent No. 9 are pending
adjudication and the fora mentioned above have the power and
competence to grant the desired relief.

5. The case of the petitioner in Const. P. No. 03/2017 is that
where respondent No. 4 in the said petition admitted that he and his
family members set up Gulf Steel Mill in Dubai, disposed it of, set up Azizia
Steel Mill in Jeddah and disposed that of, it is for him to prove the trail of
money and legitimacy of means whereby he and his dependents
purchased flats No. 16, 16-A, 17 and 17-A at Avenfield House Park Lane
London; that where he did not prove either of them nor did he disclose
the assets of his dependents, he is liable to be disqualified under Articles
62(1)(f) and 63(1)(o) of the Constitution; that where respondent No. 4 has
also violated the Oath of his Office in his capacity as MNA as well as the
Prime Minister, he is no more honest and ameen, therefore, he is also liable
to be disqualified on this score; that respondent No. 4 in CP. No. 03 of 2017
cannot claim any privilege or even immunity under Articles 66 and 248 of
the Constitution respectively when his speech is studded with lies and
distortions and related to the matters which are essentially personal; that
respondent No.4 while explaining the assets of his family used first person
plural in his speeches in and outside the Parliament but while defending
himself in the Court he denied to have any nexus with the assets of
respondents No. 6, 7 and 8; that where respondents No.6, 7 and 8 have
no sources of income, it is for respondent No.4 to explain where did they
come from and what was the channel they were taken through for
investment abroad; that where no evidence comes forth it shall be
presumed that the flats were purchased with the money having spurious
origin; that an inquiry in this behalf can be undertaken by this Court even
while hearing a petition under Article 184(3) of the Constitution in view of
the judgments rendered in the cases of Nawabzada Iftikhar Ahmed Khan
Bar Vs. Chief Election Commissioner, Islamabad and others (PLD 2010 SC
817), Muhammad Yasin Vs. Federation of Pakistan through Secretary

Establishment Division Islamabad and others (PLD 2012 SC 132), Workers
Party Pakistan through Akhtar Hussain Advocate, General Secretary and 6
others Vs. Federation of Pakistan and two others (PLD 2012 SC 681),
Muhammad Azhar Siddiqui and others Vs. Federation of Pakistan and
others (PLD 2012 SC 774), Watan Party and another Vs. Federation of
Pakistan and another (PLD 2011 SC 997) and Muhammad Azhar Siddique
and others Vs. Federation of Pakistan and others (PLD 2012 SC 660).
6. The case of respondent No. 6 as set up in her concise
statement, supplementary concise statement and yet another statement
is that she, ever since her marriage, has been living on her own with her
husband in one of the houses in Shamim Agri Farms, Raiwind owned by
her grandmother; that whatever she received, purchased, spent gifted or
disposed of has been fully indicated in her tax returns, therefore, nothing
adverse could be fished therefrom to make out a case of disqualification
of respondents No. 1 and 9; that whatever her father gifted to her in any
form was out of his abundant love and affection for her; that she has
never been a beneficial owner of any of the flats at Avenfield House Park
Lane London; that she independently owns assets, pays taxes thereon
and holds a National Tax Number as is fully evident from her tax returns;
that respondent No. 1 disclosed in column 12 of his wealth statement for
the year 2011, an immovable property purchased in her name but that
could not be construed to make her a dependent as no other column for
mentioning such property was available in the relevant forms till the
issuance of SRO No. 841(1) of 2015 dated Islamabad the 26th August, 2015;
that failure of respondent No. 9 to disclose in his tax returns the gift of
Rs.31,700000/- to respondent No. 6 would not entail anything adverse to
him when he annexed the wealth statement of respondent No. 6 with his
nomination papers; that no relief whatever has been sought against

respondent No. 6; that when respondent No. 6 is not a dependent of
respondent No. 1, the latters failure to disclose her assets in his wealth tax
returns would not entail any liability against him; that her contribution to
the Shamim Agri Farms can well be noticed from the returns for tax years
2013, 2014 and 2015 submitted by Mst. Shamim Akhtar would also go a
long way to prove her status as being independent; that she lent and not
borrowed from Chaudhry Sugar Mills Ltd; that her assets even on 30 th
June, 2010 were Rs.73,510431/- and that if the figures mentioned have not
been read by the petitioner in their correct perspective, she could not be
blamed for that; that she paid the amount to respondent No.1 in the tax
year, 2012 for the land he purchased for her in tax year 2011 through a
banking channel as is evident from the entries made at page Nos. 251
and 258 of CMA. No. 7530 of 2016; that if at all there has been any
misstatement or tax evasion it could be inquired into by the competent
forum and not by this Court; that respondent No. 6 in her interview with
Sana Bucha denied to have owned anything in and outside the country
but this statement cannot be treated as an admission or denial aimed at
concealing anything when she has disclosed all of her income and assets
in her tax returns; that the documents filed by the petitioner in CMA. No.
7511 of 2016 appearing to be a company resolution sent through as an
email with the purported signature of respondent No. 6 is forged on the
face of it as the signature thereon does not tally with any of the admitted
signatures of respondent No. 6; that the correspondence between Mr.
Errol George, Director FIA, British Virgin Islands and Mossack Fonseca & Co.
(B.V.I.) Limited also appears to be a fabrication when respondent No. 6 at
no stage has been a beneficial owner of the flats; that in all matters
relating to public interest litigation this Court has to guard against
entertainment of a petition on the basis of an information whose

authenticity is open to serious doubt; that since the expression dependent
has not been defined by Income Tax Ordinance, Representation of
People Act or NAB Ordinance recourse could be had to Blacks Law
Dictionary which defines it as one who relies on another for support or is
not able to exist or sustain oneself and that respondent No. 6 does not fall
within the definition of the word dependent when she lives on her own
and has independent means of sustenance; that if at any rate the
question whether she lives on her own and has independent means of
existence is disputed it being disputed cannot be inquired into in a
proceeding under Article 184(3) of the Constitution of Pakistan; that there
is nothing baffling in the gift of a BMW car by respondent No. 8 to
respondent No. 6 costing her Rs.35,000,00/- in the form of Customs Duty
and Taxes and bringing her a profit of Rs.19,664,955/- on its having been
traded in; that where many documents brought on the record to justify
initiation of an inquiry are fake and forged, the petitioner is liable to be
proceeded against under Section 469 of the Cr.P.C.; that when
respondent No. 6 has disputed the document purported to have been
signed by her it is worth nothing unless proved in accordance with law;
that even the opinion of the handwriting expert given on comparison of
her disputed and admitted signatures is worth nothing unless he affirms his
opinion on oath in the Court and faces the test of cross-examination; that
where the petitions appear to be malafide and the purpose behind them
is to settle personal score or to gain a political mileage they cannot be
entertained under Article 184(3) of the Constitution in view of the
judgments rendered in the cases of Hafeez-ud-Din. Vs. Abdur Razzak (PLD
2016 SC 79), Janta Dal. Vs. H.S. Chowdary (AIR 1993 SC 829), S.P. Gupta.
Vs. President of India (AIR 1982 SC 149), T.N.Godavarman Thirumulpad. Vs.
Union of India and others (AIR 2006 SC 1774); that the principles and the
provisions of law regulating the jurisdiction of different courts and their
hierarchies shall disappear where a lis which could adequately be
decided by such courts is entertained and inquired into by this Court
under Article 184(3) of the Constitution simply because it has been given
the garb of public importance with reference to the enforcement of
fundamental right.
7. The case of respondent No. 10 is that the confessional
statement attributed to him is a result of inducement, coercion and
torture spread over a period of almost six months; that it is by no stretch of
imagination willed and voluntary; that the criminal transaction sought to
be reopened through the confessional statement is past and closed as
the same matter has been set at rest by the Lahore High Court in its
judgment rendered in the case of Hudabiya Engineering (Pvt) Limited. Vs.
Pakistan through Secretary, Ministry of Interior, Government of Pakistan
and six others (PLD 1998 Lahore 90); that even if the confessional
statement is assumed to have been made voluntarily, it cannot be used
against respondent No. 10 when it was recorded pursuant to the pardon
granted to him by the Chairman NAB under Section 26 of the National
Accountability Ordinance, 1999; that his status would remain that of an
approver unless the pardon granted is forfeited which is not the case
here; that a re-investigation of the case or yet another trial of respondent
No. 10 shall be barred by Article 13 of the Constitution of Pakistan and
Section 403 of the Cr.P.C.; that no parallel can be drawn between this
case and the case of Muhammad Yasin. Vs. Federation of Pakistan
through Secretary, Establishment Division, Islamabad and others (PLD 2012
SC 132) as in that case the core issue was not discussed and decided by
the High Court; that where this case has been set at rest by a Bench of
the Lahore High Court in the case of Messrs Hudaibya Paper Mills Ltd and
others. Vs. Federation of Pakistan and others (PLD 2016 Lahore 667) and
the Chairman NAB has not filed an appeal against the judgment of the
High Court, even in the second round of litigation, it cannot be reopened
through a proceeding under Article 184(3) of the Constitution of Pakistan.
8. The case of respondent No. 7 is that neither respondent No.
1 has any nexus with flats No. 16, 16-A, 17 and 17-A at Avenfield House
Park Lane London, nor any documentary evidence has been brought on
the record to establish it; that where no such documentary evidence has
been brought on the record to establish his nexus with the aforesaid flats,
the assertion that the statement of respondent No. 1 runs counter to the
statements of respondents No. 7 and 8 would prove nothing; that there is
nothing in the tax returns, wealth statement or even in the nomination
papers of respondent No. 1 to show that he defaulted or delayed the
payment of any taxes or concealed any of his assets, therefore, the
prayer of the petitioner to disqualify respondent No. 1 is just a cry for the
Moon; that as the entire business inside and outside the country was in the
hands of late Mian Muhammad Sharif, it is impossible for respondent No. 7
to trace the trail of money; that it is all the more impossible when more
than three decades have passed and the record of such transactions has
either been lost or taken away by the mercenaries of General Pervez
Musharraf in the wake of October, 1999 coup detat; that whatever trail
he could trace to is, that the Gulf Steel Mill was established by late Mian
Muhammad Sharif in early seventies by availing loan from a Bank and
land from the Municipality; that since the Mill hardly proved to be a
success, its 75% shares were sold in 1978 through a tripartite agreement;
that the money thus obtained was adjusted against its outstanding
liabilities; that the remaining 25% shares were sold in 1980 against a sum of
AED 12 millions; that the money so received by Tariq Shafi, as per his
statement sworn on an affidavit, was entrusted to Sheikh Fahad Bin Jasim
Bin Jabir Al-Thani on the instructions of late Mian Muhammad Sharif in view
of his longstanding business relations with the Al-Thani family; that Mian
Muhammad Sharif, after his exile from Pakistan in December, 2000,
advised Althani family to credit the amount so entrusted together with its
cumulative returns in the account of respondent No. 7; that eventually the
needful was done and pursuant thereto Hamad Bin Jassim Bin Jaber Al-
Thani delivered the bearer shares of Neilsen and Nescoll to respondent
No. 7; that the money as per the available record may not have been
sent through the banking channel but there is nothing unusual about it as
an amount to the tune of AED 12 millions could be carried in a small
handbag; that the orders passed by the High Court of Justice Queens
Bench Division do not tend to negate the version set forth by respondent
No. 7 as the orders bringing the flats under the charge were passed on
the basis of a statement sworn on an affidavit by Shezi Nackvi as is clear
by the tenor of the orders mentioned above; that the affidavit of the said
Mr. Shezi Nackvi dated 13.01.2017 gives added strength to the version;
that the documents relied upon by the petitioner are disputed and so are
the facts averred in the petition, therefore, no sweeping opinion, one way
or the other, could be given unless the documents are proved in
accordance with law and statements of the petitioner and his witnesses, if
any, are recorded on oath and subjected to the test of cross-
examination; that where the petitioner failed to prove the accusation,
failure of respondents No. 7 and 8 to substantiate any of their stances
would not expose them to any liability under any law; that the judgment
rendered in the case of The State. Vs. Muhammad Hanif and 5 others
(1992 SCMR 2047) would be quite relevant to the case in hand; that this
Court in the case of Dr. Arsalan Iftikhar. Vs. Malik Riaz Hussain and others
(PLD 2012 SC 903) while dealing with a similar situation left determination
of the disputed questions of fact to a competent Court of law; that there
is nothing in the version set up by respondents No. 7 and 8 as could be
held to be incapable of having happened; that the bearer shares
remained with Al-Thani and the day they were delivered to respondent
No. 7 he became owner of the flats; that there is no missing link in the trail
of money; that if at all there is any that was supplied by the letters written
by Hamad Bin Jassim Bin Jaber Al-Thani; that respondents No. 7 and 8
cannot be equated with a person who travelled from rags to riches
overnight as they belong to a family which has been deep in business
ever since late 30s and made fortune in it, therefore, none of the assets
acquired or owned by any member of the Sharif family can be held to be
out of proportion to their known means and resources; that at times
respondents No. 6 and 7 may fall short of the documents witnessing
business transactions at different stages but that is partly due to lapse of
time and partly due to loss of the record in the pandemonium of the coup
dtat; that whatever record is available does not show that respondent
No. 6 ever held any proprietary interest in the property; that the
documents showing her to be the beneficial owner are not worthy of
reliance firstly because the signature thereon neither appears to be of
respondent No. 6 nor it tallies with her admitted signature and secondly
because it has not been owned by Minerva; that the letter dated 6.2.2006
of Arrina Limited addressed to respondent No. 7 shows that the former
would liaise on his behalf with service providers for Nescol Limited and
Neilson Enterprises Limited; that the correspondence between Arrina
Limited and Minerva Trust and Corporate Services Limited shows that the
documents projecting respondent No. 6 as beneficial owner of the flats is
not believed to be the latters authorship; that there are gaps in the
version set up by respondents No. 7 and 8 but they cannot be used to
make up the deficiencies in the case of the petitioner; that none of the
respondents on the basis of the documents produced by the petitioners
could be condemned when they have neither come from proper custody
nor they have been authenticated; that this Court in the cases of Air
Marshal (Retd.) Muhammad Asghar Khan. Vs. General (Retd.) Mirza Aslam
Baig, Former Chief of Army Staff and others (PLD 2013 SC 1), Watan Party
and another. Vs. Federation of Pakistan and others (PLD 2011 SC 997) and
Moulvi Iqbal Haider and others. Vs. Federation of Pakistan through
Secretary M/o Law and Justice and others (2013 SCMR 1683) gave a
declaration in a proceedings under Article 184(3) of the Constitution
chiefly because the material forming basis of judgments was admitted;
that where no such material is available and the dispute raised before this
Court requires a probe, it could well be made by a machinery or a Court
of law provided by the normal law of the land as was held in Suo Motu
Case No. 05 of 2012 (PLD 2012 SC 664) regarding allegation of business
deal between Malik Riaz Hussain and Dr. Arsalan Iftikhar attempting to
influence the judicial process.
9. The learned Attorney General appearing on behalf of the
Federation contended that form of the petition and the forum chosen by
the petitioner have to be looked at with reference to the context; that the
form of the petition may suggest that it is in the nature of quo warranto
but it partakes more of an election petition; that the issues raised in the
petitions being interconnected and intertwined with personal political
issues take it outside the scope of Article 184(3) of the Constitution; that
this Court can entertain a petition under Article 184(3) of the Constitution if
it involves a question of public importance with reference to the
enforcement of a fundamental rights but in that event it has to be shown

that the question raised in fact involves a question of public importance
and that one of the fundamental rights guaranteed by the Constitution
has been breached; that when it has not been averred in any of the
petitions as to what is the question of public importance and where has
the breach of any of the fundamental rights taken place, all of them
would merit outright dismissal; that it has been settled in the case of Ishaq
Khan Khakwani and others Vs. Mian Muhammad Nawaz Sharif and others
(PLD 2015 SC 275) that the expression honest and ameen being incapable
of being defined in clear terms cannot be left to the determination of a
court where except allegations and counter allegations, no undisputed
material in oral or documentary form is available; that every person is
sagacious, righteous, non-profligate, honest and ameen unless a
declaration to the contrary is given by a Court of law; that such
declaration can neither be given under Article 199 nor Article 184(3) of
the Constitution as was held in the case of Aftab Ahmed Khan. Vs.
Muhammad Ajmal (PLD 2010 SC 1066); that where this dispute has already
been raised before the Election Commission and could also be raised in
terms of Article 63 of the Constitution before an appropriate forum, this
Court cannot step in; that even if a Member of Parliament incurs a
disqualification on account of his failure to submit a statement of his assets
and liabilities or those of his spouse and dependents, he could be
proceeded against under Section 42-A and punished under Section 82 of
the Representation of the People Act; that where disqualification of a
Member of Parliament is sought on the basis of a material which is
disputed, this Court as a matter of course leaves it to the determination of
a Court of law; that in no situation this Court will act as an investigator or a
Trial Court by arrogating to itself a power or jurisdiction which has not
been conferred on it by the Constitution or an act of the Parliament.

10. The learned ASC for the petitioner in CP. No. 29 of 2016 while
exercising the right of rebuttal reiterated that respondents No. 6, 7 and 8
in view of their tender ages could not acquire the flats nor could they
know anything about the trail of money, its growth, tripartite agreement
and its implications, therefore, their statements explaining the events
culminating in the acquisition of the flats do not deserve any serious
consideration; that where respondent No. 1 in his speeches in and outside
the Parliament himself undertook to explain the acquisition of the flats he
was bound to explain it, and that when he did not, it could well be
gathered that he is not honest and ameen, therefore, he is liable to be
disqualified.
11. Sheikh Rashid Ahmed, petitioner in Civil Petition No.30 of
2016 reiterated the same argument by submitting that Qatri letter being
outcome of an afterthought cannot be taken into account especially
when it is based on hearsay; that this Court has ample power to do
complete justice and as such can pass an order even beyond what has
been averred and prayed in the petitions. The petitioner to support his
contentions placed reliance on the judgments rendered in the cases of
Ch. Zahur Ilahi, M.N.A. Vs. Mr. Zulfikar Ali Bhutto and 2 others (PLD 1975 SC
383), Syed Masroor Ahsan and others. Vs. Ardeshir Cowasjee and others
(PLD 1998 SC 248), Miss Benazir Bhutto. Vs. Federation of Pakistan and
another (PLD 1988 SC 416), Ch. Nisar Ali Khan. Vs. Federation of Pakistan
and others (PLD 2013 SC 568), Muhammad Ashraf Tiwana and others. Vs.
Pakistan and others (2013 SCMR 1159), Muhammad Yasin. Vs. Federation
of Pakistan through Secretary, Establishment Division, Islamabad and
others (PLD 2012 SC 132), Pir Sabir Shah. Vs. Shad Muhammad Khan,
Member Provincial Assembly, N.W.F.P. and another (PLD 1995 SC 66),
Hitachi Limited and another. Vs. Rupali Polyester and others (1998 SCMR
1618), Sindh High Court Bar Association through its Secretary and another.
Vs. Federation of Pakistan through Secretary, Ministry of Law and Justice,
Islamabad and others (PLD 2009 SC 879), Pakistan Muslim League (N)
through Khawaja Muhammad Asif, M.N.A. and others (PLD 2007 SC 642)
and Mian Muhammad Nawaz Sharif. Vs. The State (PLD 2010 Lahore 81).
With regard to the privilege claimed by respondent No.1 the petitioner
urged that it could only be claimed when the speech or the subject
matter of speech relates to the businesses of the Parliament and the
person of the speaker. He to support his contention placed reliance on
the cases of Canada (House of Common) Vs. Vaid [2005] 1 S.C.R. 667,
2005 SCC 30) and R Vs. Chaytor and others (2010 UKSC 52).
12. Learned ASC appearing for the petitioner in Civil Petition
No.3 of 2017 also reiterated the same arguments. He while defining the
expression honest referred to the definitions reproduced in the case of
Fazal Muhammad. Vs. Mst. Chohara and others (1992 SCMR 2182).
13. We have gone through the record carefully and considered
the submissions of learned ASCs for the parties as well as the learned
Attorney General for Pakistan.
14. The controversy urged before us relates to the ownership of
flats No. 16, 16-A, 17 and 17-A at Avenfield House Park Lane London
acquired under the aegis of offshore entities. It came to the limelight in
the wake of the Panama Leaks. The leaks kicked off a storm the world
over which also spilled over the shores of this country. The immediate
reaction of respondent No. 1 to the leaks was that he delivered a speech
inside and another outside the Parliament. He in the said speeches
admitted the ownership of the flats and alluded to the means whereby he
and his family purchased them. However, in his concise statement he
denied to have owned the flats. Respondent No. 7 in his concise

statement claimed to have owned them. To explain the trail of money he
introduced the letters of Hamad Bin Jassim Bin Jaber Al-Thani. But how did
it end up in the ownership of the flats still clamors for an explanation. A
bulk of unauthenticated documents brought on the record by the
petitioners is pitched against another bulk of unauthenticated documents
brought on the record by the respondents. The questions arising out of the
petitions, the bulk of documents and the arguments addressed at the bar
are summed up as under :-
i) whether respondent No. 6 could be held to be a

dependent of respondent No. 1 on 30th June, 2013
and whether respondent No. 1 has failed to disclose
his assets and liabilities and those of his spouse and
dependents in Form-XXI of the nomination papers as
required by Section 12(2)(f) of the Representation of
the People Act and as such is liable to be
disqualified;
ii) whether respondent No. 1 or any of his dependents
or benamidars owns, possesses or has acquired any
assets or pecuniary resources disproportionate to his
known means of income;
iii) what a person is required to do and whether Articles
62, 63 of the Constitution or Section 99 of the
Representation of People Act requires any member
of Parliament to account for his assets or those of his
dependents disproportionate to his known means of
income and whether his failure to account for such
assets calls for his disqualification;
iv) what would be liability of a holder of public office if
he or any of his dependents or benamidars owns,
possesses or has acquired right or title in any assets
or pecuniary resources disproportionate to his
known means of income which he cannot account
for;
v) what are the fora provided by the Constitution and

the law to deal with the questions emerging from
Articles 62(1)(f) and 63(2) of the Constitution; and
vi) whether a case for disqualification of respondent
No. 1 in terms of Article 62(1)(f) of the Constitution is
spelt out by the speeches he delivered in and
outside the Parliament and whether such speeches
in view of the provision contained in Article 66 of the
Constitution could be used to his detriment in any
proceeding in any Court of law.
15. We would take up the first question first. What the petitioners
sought to canvass at the bar is that respondent No. 6 being a dependent
of respondent No. 1, is the beneficial owner of the flats at Avenfield House
Park Lane London, that the latter was bound to disclose her assets and
liabilities in his nomination form submitted on 30th June, 2013 in terms of
Section 12(2)(f) of the ROPA and that when he did not do he is liable to be
disqualified. This question on the face of it is a disputed question of fact. At
the very outset, we asked the learned ASC for the petitioners whether this
question could be decided by this Court under Article 184(3) of the
Constitution of Pakistan when no undisputed evidence has been brought
on the record to show that respondent No. 1 or respondent No. 6 owns the
flats mentioned above. The learned ASC to answer the question cited the
judgment rendered in the case of Syed Yousuf Raza Gillani, Prime Minister
of Pakistan. Vs. Assistant Registrar, Supreme Court of Pakistan and others
(supra). But a huge difference lies between this case and that of Syed
Yousuf Raza Gillani. In this case the allegations leveled against respondent
No. 1 are yet to be proved while in the latter case, Syed Yousuf Raza
Gillani was proceeded against and convicted under Article 204(2) of the
Constitution of the Islamic Republic of Pakistan read with Section 3 of the
Contempt of Court Ordinance for defying not only paragraphs No. 177
and 178 of the judgment rendered in the case of Dr. Mobashir Hassan and
others. Vs. Federation of Pakistan and others (PLD 2010 SC 265), but many
other orders of this Court directing him to write a letter for the revival of the
Governments request to the Swiss Authorities. When despite the
conviction of Syed Yousuf Raza Gillani the Speaker declined to refer the
question to the Election Commission within 30 days, this Court in the case
of Muhammad Azhar Siddique and others Vs. Federation of Pakistan and
others (supra) held that since no appeal was filed by Syed Yousuf Raza
Gillani against the said judgment, the conviction attained finality;
therefore, he has become disqualified from being a Member of the
Parliament in terms of Article 63(1)(g) of the Constitution. The ratio of the
cases of Imtiaz Ahmed Lali. Vs. Ghulam Muhammad Lali, Muhammad
Rizwan Gill. Vs. Nadia Aziz and others, Muddasar Qayyum Nahra. Vs. Ch.
Bilal Ijaz and others, Malik Umar Aslam. Vs. Mrs. Sumaira Malik and others
and Sadiq Ali Memon. Vs. Returning Officer, NA-237, Thatta-I and others
(supra) cited by petitioner in CP. No. 30 of 2016 is not applicable to the
case in hand as in those cases disqualification of the candidates or the
Members of Parliament was established through evidence on the record.
The case of Ch. Zahur Ilahi, M.N.A. Vs. Mr. Zulfikar Ali Bhutto and 2 others
(supra) too has no relevance to the case in hand as no issue relating to
Articles 204 or 248 of the Constitution of Pakistan has been raised in this
case. The case of Mian Najeeb-ud-Din Owasi and another. Vs. Amir Yar
Waran and others (supra) deals with implementation of the judgment
rendered in the case of Muhammad Rizwan Gill Vs. Nadia Aziz and others
(supra), therefore, it does not apply to this case. In the cases of
Muhammad Ijaz Ahmad Chaudhry. Vs. Mumtaz Ahmad Tarar and others,
Malik Iqbal Ahmad Langrial. Vs. Jamshed Alam and others, Muhammad
Khan Junejo. Vs. Federation of Pakistan through Secretary, M/o Law
Justice and Parliamentary Affairs and others, Allah Dino Khan Bhayo. Vs.
Election Commission of Pakistan, Islamabad and others, Abdul Ghafoor
Lehri. Vs. Returning Officer, PB-29, Naseerabad-II and others, Muhammad
Siddique and another Vs. Federation of Pakistan, Sadiq Ali Memon Vs.
Returning Officer, NA-237, Thatta-1 and others, Mian Najeeb-ud-Din Owasi
and another Vs. Amir Yar Waran and another, Mudassar Qayyum Nahra
Vs. Ch. Bilal Ijaz and others, Rana Aftab Ahmad Khan Vs. Muhammad
Ajmal and another, Haji Nasir Mehmood Vs. Mian Imran Masood and
others, Nawabzada Iftikhar Ahmed Khan Bar Vs. Chief Election
Commissioner, Islamabad and others, Muhammad Rizwan Gill Vs. Nadia
Aziz and others, Muhammad Siddique Baloch Vs. Jehangir Khan Tareen,
Rai Hassan Nawaz Vs. Haji Muhammad Ayub and another and Ishaq Khan
Khakwani Vs. Mian Muhammad Nawaz Sharif (supra) this Court
proceeded to disqualify a good number of persons under Articles 62(1)(f)
and 63(1)(c) of the Constitution where the facts constituting such
disqualification were proved and admitted on the record. The judgments
rendered in the cases of Nawabzada Iftikhar Ahmed Khan Bar Vs. Chief
Election Commissioner, Islamabad and others, Muhammad Yasin Vs.
Federation of Pakistan through Secretary Establishment Division Islamabad
and others, Muhammad Azhar Siddiqui and others Vs. Federation of
Pakistan and others, Watan Party and another Vs. Federation of Pakistan
and another and Muhammad Azhar Siddique and others Vs. Federation of
Pakistan and others (supra) cited by learned ASC appearing in C.P. No. 03
of 2017 too are not applicable to the case in hand when the decisions in
the said cases were based on undisputed material on the record. The
case of Workers Party Pakistan through Akhtar Hussain Advocate, General
Secretary and 6 others Vs. Federation of Pakistan and two others (supra)
dealing with different questions has no perceptible relevance to the case
in hand. We, therefore, have no hesitation to hold that a question of this

nature in the absence of an undisputed evidence cannot be decided by
this Court in exercise of its jurisdiction under Article 184(3) of the
Constitution.
16. The second question in the seriatim is whether respondent
No. 1 or any of his dependents or benamidars owns, possesses or has
acquired any assets or pecuniary resources disproportionate to his known
means of income? The learned ASCs for the petitioners in their efforts to
persuade us to answer this question in affirmative referred to a number of
documents showing the establishment of Gulf Steel Mill at Dubai, its sale,
establishment of Azizia Steel Mill at Jeddah, its sale and incorporation of
Nescol Limited and Neilson Enterprises Limited in British Virgin Islands. Under
the veil of the aforesaid companies, respondent No. 1 has been alleged
to have acquired flats No. 16, 16-A, 17 and 17-A at Avenfield House Park
Lane London. The personal information form dated 14.10.2011 purportedly
issued by Minerva Trust and Corporate Services Limited shows respondent
No. 6 as the beneficial owner of the flats. This document has been
purportedly signed by the said respondent, but she disputed its
genuineness and even her signatures thereon. Another document
showing respondent No. 6 as the beneficial owner of the flats is the
alleged correspondence between Mr. Errol George, Director FIA, British
Virgin Islands and Money Laundering Reporting Officer of Mossack
Fonseca & Co. (B.V.I.) Limited. A photocopy of an extract from the clients
register of Director, Minerva Trust and Corporate Services Limited,
according to the learned ASC for the petitioner, is yet another document
proving respondent No. 6 as the beneficial owner of the flats. In any case,
the questions how did Gulf Steel Mill come into being; what led to its sale;
where did go its sale proceeds; how did they reach Jeddah, Qatar and
the U.K.; whether respondents No. 6, 7 and 8 in view of their tender ages
had the means in the early nineties to purchase the flats; whether sudden
appearance of letters of Hamad Bin Jassim Bin Jaber Al-Thani is a myth or
a reality; how bearer shares crystallized into the flats; how did Hill Metal
Establishment come into existence; where did the money for Flagship
Investment Limited and where did its Working Capital Fund come from
and where did the huge sums running into millions gifted by respondent
No. 7 to respondent No. 1 drop in clamor for answers to be found by the
investigation agency and then by the Accountability Court established
under the National Accountability Bureau Ordinance.
17. The third question requiring consideration of this Court is what
a person is required to do under the Constitution and the law and whether
Articles 62, 63 of the Constitution and Section 99 of the Representation of
People Act require any member of Parliament to account for his assets or
those of his dependents if they are disproportionate to his known means of
income and whether his failure to account for such assets could call for his
disqualification. Before we answer this question it is worthwhile to refer to
Articles 4, 62 and 63 of the Constitution and Section 99 of the
Representation of the People Act which read as under:
4. To enjoy the protection of law and to be treated in

accordance with law is the inalienable right of every citizen.
Wherever he may be, and of every other person for the time
being within Pakistan.---
(2) In particular
(a) no action detrimental to the life, liberty, body,

reputation or property of any person shall be taken
except in accordance with law;
(b) no person shall be prevented from or be hindered

in doing that which is not prohibited by law; and
(c) no person shall be compelled to do that which the

law does not required him to do.
62. Qualifications for membership of Majlis-e-Shoora

(Parliament).(l) A person shall not be qualified to be elected
or chosen as a member of Majlis-e-Shoora (Parliament) unless
(a) he is a citizen of Pakistan;

(b) he is, in the case of the National Assembly, not less than
twenty- five years of age and is enrolled as a voter in any -
electoral roll in
(i) any part of Pakistan, for election to a general seat or a seat

reserved for a non-Muslims; and
(ii) any area in a Province from which she seeks membership for
election to a seat reserved for women.
(c) he is, in the case of the Senate, not less than thirty years of
age and is enrolled as a voter in any area in a Province or, as
the case may be, the Federal Capital or the Federally
Administered Tribal Areas, from where he seeks membership;


practices obligatory duties prescribed by Islam as well as well
abstains from major sins;

ameen, there being no declaration to the contrary by a court
of law; and
(g) he has not, after the establishment of Pakistan, worked

against the integrity of the country or opposed the ideology of
Pakistan:
(2) The disqualifications specified in paragraphs (d) and (e) shall

not apply to a person who is a non-Muslim, but such a person
shall have good moral reputation.]
63. Disqualifications for membership of Majlis-e-Shoora

(Parliament).
(1) A person shall be disqualified from being elected or chosen

as, and from being, a member of the Majlis-e-Shoora
(Parliament), if
(a) he is of unsound mind and has been so declared by a

competent court; or
(b) he is an undischarged insolvent; or
(c) he ceases to be a citizen of Pakistan, or acquires the

citizenship of a foreign State; or
(d) he holds an office of profit in the service of Pakistan other

than an office declared by law not to disqualify its holder; or
(e) he is in the service of any statutory body or any body which

is owned or controlled by the Government or in which the
Government has a controlling share or interest; or
(f) being a citizen of Pakistan by virtue of section 14B of the

Pakistan Citizenship Act, 1951 (II of 1951), he is for the time being
disqualified under any law in force in Azad Jammu and Kashmir
from being elected as a member of the Legislative Assembly of
Azad Jammu and Kashmir; or
(g) he has been convicted by a court of competent jurisdiction

for propagating any opinion, or acting in any manner,
prejudicial to the ideology of Pakistan, or the sovereignty,
integrity or security of Pakistan, or the integrity or independence
of the judiciary of Pakistan, or which defames or brings into
ridicule the judiciary or the Armed Forces of Pakistan, unless a
period of five years has elapsed since his release; or
h) he has been, on conviction for any offence involving moral

turpitude, sentenced to imprisonment for a term of not less than
two years, unless a period of five years has elapsed since his
release; or
i) he has been dismissed from the service of Pakistan or service

of a corporation or office set up or, controlled, by the Federal
Government, Provincial Government or a Local Government on
the ground of misconduct, unless a period of five years has
elapsed since his dismissal; or
j) he has been removed or compulsorily retired from the service

of Pakistan or service of a corporation or office set up or
controlled by the Federal Government, Provincial Government
or a Local Government on the ground of misconduct, unless a
period of three years has elapsed since his removal or
compulsory retirement; or
k) he has been in the service of Pakistan or of any statutory

body or any body which is owned or controlled by the
Government or in which the Government has a controlling share
or interest, unless a period of two years has elapsed since he
ceased to be in such service; or
(l) he, whether by himself or by any person or body of persons in

trust for him or for his benefit or on his account or as a member
of a Hindu undivided family, has any share or interest in a
contract, not being a contract between a cooperative society
and Government, for the supply of goods to, or for the
execution of any contract or for the performance of any service
undertaken by, Government:
Provided that the disqualification under this paragraph shall not

apply to a person
(i) where the share or interest in the contract devolves on him

by inheritance or succession or as a legatee, executor or
administrator, until the expiration of six months after it has so
devolved on him;
(ii) where the contract has been entered into by or on behalf of

a public company as defined in the Companies Ordinance,
1984 (XL VII of 1984), of which he is a shareholder but is not a
director holding an office of profit under the company; or
(iii) where he is a member of a Hindu undivided family and the

contract has been entered into by any other member of that
family in the course of carrying on a separate business in which
he has no share or interest;
Explanation.-In this Article goods does not include

agricultural produce or commodity grown or produced by him
or such goods as he is, under any directive of Government or
any law for the time being in force, under a duty or obligation
supply; or
(m) he holds any office of profit in the service of Pakistan other

than the following offices, namely:
(i) an office which is not whole time office remunerated either

by salary or by fee;
(ii) the office of Lumbardar, whether called by this or any other

title;
(iii) the Qaumi Razakars;
(iv) any office the holder whereof, by virtue of such office, is

liable to be called up for military training or military service
under any law providing for the constitution or raising of a Force;
or
(n) he has obtained a loan for an amount of two million rupees

or more, from any bank, financial institution, cooperative society
or cooperative body in his own name or in the name of his
spouse or any of his dependents, which remains unpaid for
more than one year from the due date, or has got such loan
written off; or
(o) he or his spouse or any of his dependents has defaulted in

payment of government dues and utility expenses, including
telephone, electricity, gas and water charges in excess of ten
thousand rupees, for over six months, at the time of filing his
nomination papers; or
(p) he is for the time being disqualified from being elected or

chosen as a member of a Majlis-e-Shoora (Parliament) or of
Provincial Assembly under any law for the time being inforce.
Explanation.-For the purposes of this paragraph law shall not

include an Ordinance promulgated under Article 89 or Article
128.
(2) If any question arises whether a member of the Majlis-e-

Shoora (Parliament) has become disqualified from being a
member, the Speaker or, as the case may be, the Chairman
shall, unless he decides that no such question has arisen, refer
the question to the Election Commission within thirty days and if
he fail to do so within the aforesaid period it shall be deemed to
have been referred to the Election Commission. .
(3) The Election Commission shall decide the question within

ninety days from its receipt or deemed to have been received
and if it is of the opinion that the member has become
disqualified, he shall cease to be a member and his seat shall
become vacant.
AND
99. Qualifications and disqualifications.(1)A person shall not

be qualified to be elected or chosen as a member of an
Assembly unless
[(b) he is, in the case of National Assembly, not less than twenty-
five years of age and is enrolled as a voter in any electoral roll:
(i) in any part of Pakistan, for election to a general seat and

minority seat;
and
(ii) in a Province, from where such person seeks membership for

election to a seat reserved for women];
(c) he is, in the case of Provincial Assembly, not less than twenty-
five years of age and is enrolled as a voter in any electoral roll
[as a voter in any area in a Province from where he seeks
membership for ] that Assembly;
[(cc) xxxxxxx]

who violates Islamic Injunctions ;

practices obligatory duties prescribed by Islam as well as
abstains from major sins ;
(f) he is sagacious, righteous and non-profligate and honest and

ameen ;
(g) he has not been convicted for a crime involving moral

turpitude or for giving false evidence; and
(h) he has not, after the establishment of Pakistan, worked

against the integrity of the country or opposed the ideology of
Pakistan: Provided that the disqualifications specified in clauses
(d) and (e) shall not apply to a person who is a non-Muslim, but
such a person shall have good moral reputation.
(IA) A person shall be disqualified from being elected as, and

from being, a member of an Assembly, if
(a) he is of unsound mind and has been so declared by a

competent court; or
(b) he is an un-discharged insolvent; or
(c) he ceases to be a citizen of Pakistan, or acquires the

citizenship of a foreign State; or
(d) he holds an office of profit in the service of Pakistan other

than an office declared by law not to disqualify its holder; or
(e) he is in the service of any statutory body or any body which

is owned or controlled by the Government or in which the
Government has a controlling share or interest; or
(f) being a citizen of Pakistan by virtue of section 14B of the

Pakistan Citizenship Act,1951(11 of 1951),he is for the time being
disqualified under any law in force in Azad Jammu and Kashmir
from being elected as a member of the Legislative Assembly of
Azad Jammu and Kashmir; or
(g) he is propagating any opinion, or acting in any manner,

prejudicial to the Ideology of Pakistan, or the sovereignty,
integrity or security of Pakistan, or morality, or the maintenance
of public order, or the integrity or independence of the judiciary
of Pakistan, or which defames or brings into ridicule the judiciary
or the Armed Forces of Pakistan, or
[(h) has been convicted by a court of competent jurisdiction on

a charge of corrupt practice, moral turpitude or misuse of
power or authority under any law for the time being in force; or
(i) has been dismissed from the service of Pakistan or service of

a corporation or office set up or controlled by the Federal
Government, Provincial Government or a local government on
grounds of misconduct or moral turpitude; or
(j) has been removed or compulsorily retired from the service of

Pakistan or service of a corporation or office set up or controlled
by the Federal Government, Provincial Government or a local
government on grounds of misconduct or moral turpitude; or ]
(k) he has been in the service of Pakistan or of any statutory

body or any body which is owned or controlled by the
Government or in which the Government has a controlling share
or interest, unless a period of two years has elapsed since he
(l) he is found guilty of a corrupt or illegal practice under any

law for the time being in force, unless a period of five years has
elapsed from the date on which that order takes effect; or
[(m) Omitted.
(n) he, whether by himself or by any person or body of persons

in trust for him or for his benefit or on his account or as a
member of a Hindu undivided family has any share or interest in
a contract, not being a contract between a cooperative
society and Government, for the supply of goods to, or for the
execution of any contract or for the performance of any service
Provided that the disqualification under this clause shall not

apply to a person---
(i) where the share or interest in the contract devolves on him by

inheritance or succession or as a legatee, executor or
administrator, until the expiration of six months after it has so
devolved on him;
(ii) where the contract has been entered into by or on behalf of

a public company as defined in the Companies
Ordinance,1984 (XLV II of 1984),of which he is a shareholder but
is not a director holding an office of profit under the company;
or
(iii) where he is a member of a Hindu undivided family and the

contract has been entered into by any other member of that
family in the course of carrying on a separate business in which
he has no share or interest; or
Explanation.-In this section goods does not include

agricultural produce or commodity grown or produced by him
or such goods as he is, under any directive of Government or
any law for the time being in force, under a duty or obligation to
supply;
(o) he holds any office of profit in the service of Pakistan other

than the following offices, namely:
(i) an office which is not whole time office remunerated either

by salary or by fee;
(ii) the office of Lumbardar, whether called by this or any other

title;.
(iii) the Qaumi Razakars;
(iv) any office the holder whereof, by virtue of such office, is

liable to be called up for military training or military service
under any law providing for the constitution or raising of a Force;
or
(p) having, whether by himself or by any person in trust for him or

for his benefit or on his account, any share or interest in a
contract for
(i) the supply of goods to, or
(ii) the execution of any work, or the performance of any

service, undertaken by, the Government, or a local authority or
an autonomous body in which the Government has a
controlling share or interest, he does not, after his election as a
member but within thirty days of his making oath as such make
a declaration in writing to the Commission that he has such
share or interest, unless a period of five years has elapsed since
his failure to do so; or
(q) being a managing agent, manager or secretary of, or

holding any other office carrying the right to remuneration in,
any company or corporation (other than a cooperative
society)in the capital of which the Government has not less than
twenty-five per cent share or which is managed by the
Government, he does not, after his election as a member but
within thirty days of his making oath as such, make a
declaration in writing to the Commissioner that he is such
managing agent, manager or secretary, or holds such office,
unless a period of five years has elapsed since his failure to do
so; or
[(r) has been convicted and sentenced to imprisonment for

having absconded by a competent court under any law for the
time being in force; or
(s) has obtained a loan for an amount of two million rupees or

more, from any bank, financial institution, cooperative society or
cooperative body in his own name or in the name of his spouse
or any of his dependents, which remains unpaid for more than
one year from the due date, or has had such loan written off; or
(t) he or his spouse or any of his dependents is in default in

payment of government dues or utility expenses, including
telephone, electricity, gas and water charges of an amount in
excess of ten thousand rupees, for over six months, at the time
of filing of nomination papers of such person.]
Explanation l.-In this sub-section, service of Pakistan has the

same meaning as in Article 260.
(2) Omitted].
A reading of Article 4 of the Constitution would reveal that no
person shall be compelled to do that which the law does not require him
to do. While a reading of Articles 62 and 63 of the Constitution and

Section 99 of the ROPA would reveal that none of them requires any
member of Parliament to account for his assets or those of his dependents
even if they are disproportionate to his known means of income. Section
12(2)(f) of the ROPA requires him to disclose his assets and those of his
spouse and dependents and not the means whereby such assets are
acquired. Where none of the provisions of the Constitution or the Act
dealing with disqualifications requires a member of Parliament to account
for his assets and those of his dependents, even if they are
disproportionate to his known means of income, how could this Court on
its own or on a petition of any person under Article 184(3) of the
Constitution require him to do that, and declare that he is not honest and
ameen if he does not account for such assets. Given Section 9(a)(v) of
the Ordinance requires him to account for his assets and those of his
dependents and benamidars if they are disproportionate to his known
means of income in a trial before an Accountability Court but not in a
proceeding under Article 184(3) of the Constitution. Therefore, failure of
respondent No. 1 to do that which he is not required by law to do would
not be of any consequence. It, thus, cannot call for his disqualification at
least at this stage.
18. The fifth question focuses on the liability of a holder of public
office if he or any of his dependents or benamidars owns, possesses or has
acquired right or title in any assets or pecuniary resources disproportionate
to his known means of income which he cannot account for. The answer is
provided by Sections 9(a)(v), 10 and 15 of the National Accountability
Bureau Ordinance which read as under:-
S.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)
ii)
iii)
iv) .
v) if he or any of his dependents or benamidars
owns, possesses, or has [acquired] right or title in any
[assets or holds irrevocable power of attorney in respect
of any assets] or pecuniary resources disproportionate to
his known sources of income, which he cannot
[reasonably] account for [or maintains a standard of
living beyond that which is commensurate with his
sources of income].
10. Punishment for corruption and corrupt practices.--(a)

[A holder of public office or any other person] who
commits the offence of corruption and corrupt practices
shall be punishable with [rigorous] imprisonment for a
term which may extend to 14 years, [and with fine] and
such of the assets and [pecuniary sources] of such
[holder of public office or person as are] found to be
disproportionate to the known sources of his income or
which 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 [***] forfeited to the appropriate government, [or
the concerned bank or financial institution as the case
maybe].
[(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.
(d) Notwithstanding anything to the contrary contained

in any other law for the time being in force an accused,
convicted by the Courts of an offence under this
Ordinance, shall not be entitled to any remission in his
sentence.]
15. Disqualification to contest elections [or to hold public

office]:-- (a) [Where an accused person is convicted [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 :
Provided that any accused person who has availed the

benefit of [sub-section (b) of Section] 25 shall also be
deemed to have been convicted for an offence under
this Ordinance, and 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 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 [under Section 9

of the Ordinance] shall not be allowed to apply for or be
granted or allowed any financial facilities in the form of
any loan or advances [or other financial
accommodation by] any Bank or Financial Institution
[owned or controlled by Government], for a period of 10
years from the date of conviction.
Any liability arising out of these Sections has its own trappings. Any
allegation leveled against a holder of public office under these provisions
of law requires an investigation and collection of evidence showing that
he or any of his dependents or benamidars owns, possesses or has
acquired assets etc disproportionate to his known means of income. Such
investigation is followed by a full-fledged trial before an Accountability
Court for determination of such liability. But where neither the Investigation
Agency investigated the case, nor any of the witnesses has been
examined and cross-examined in an Accountability Court nor any of the
documents incriminating the person accused has been produced and
proved in accordance with the requirements of Qanoon-e-Shahadat
Order, 1984, nor any oral or documentary pieces of evidence
incriminating the person accused has been sifted, no verdict disqualifying
a holder of public office could be given by this Court in a proceeding
under Article 184(3) of the Constitution on the basis of a record which is
yet to be authenticated. We must draw a line of distinction between the
scope of jurisdiction of this Court under Article 184(3) of the Constitution
and that of the Accountability Court under the Ordinance and between
the disqualifications envisioned by Articles 62 and 63 of the Constitution
and Section 99 of the ROPA and the criminal liabilities envisioned by
Sections 9, 10 and 15 of the Ordinance lest we condemn any member of
Parliament on assumptions by defying the requirements of a fair trial and

due process. We cannot make a hotchpotch of the Constitution and the
law by reading Sections 9 and 15 of the Ordinance in Articles 62, 63 of the
Constitution and Section 99 of the Act and pass a judgment in a
proceeding under Article 184(3) of the Constitution which could well be
passed by an Accountability Court after a full-fledged trial. Nor could we
lift Sections 9 and 15 of the Ordinance, graft them onto Article 63 of the
Constitution, construe them disqualifications and proceed to declare that
the member of Parliament so proceeded against is not honest and
ameen and as such is liable to be disqualified. A verdict of this nature
would not only be unjust but coram non judice for want of jurisdiction and
lawful authority. If a person is sought to be proceeded against under
Section 9(a)(v) and 15 of the NAB Ordinance resort could be had to the
mode, mechanism and machinery provided thereunder. Let the law, the
Investigation Agency and the Accountability Court and other Courts in
the hierarchy take their own course. Let respondent No. 1 go through all
the phases of investigation, trial and appeal. We would not leap over
such phases in gross violation of Article 25 of the Constitution which is the
heart and the soul of the rule of law. We also dont feel inclined to
arrogate to ourselves a power or exercise a jurisdiction which has not
been conferred on us by any of the acts of the Parliament or even by
Article 184(3) of the Constitution. Who does not know that making of a
statement on oath in a trial lends it an element of solemnity; cross-
examination provides safeguards against insinuation of falsehood in the
testimony; provisions of Qanoon-e-Shahadat Order regulate relevancy of
facts, admissibility of evidence and mode of proof through oral and
documentary evidence and thus ensure due process of law. We for an
individual case would not dispense with due process and thereby undo,
obliterate and annihilate our jurisprudence which we built up in centuries
in our sweat, in our toil, in our blood.
19. Yes, the officers at the peak of NAB and FIA may not cast
their prying eyes on the misdeeds and lay their arresting hands on the
shoulders of the elites on account of their being amenable to the
influence of the latter or because of their being beholden to the persons
calling the shots in the matters of their appointment posting and transfer.
But it does not mean that this Court should exercise a jurisdiction not
conferred on it and act in derogation of the provisions of the Constitution
and the law regulating trichotomy of power and conferment of jurisdiction
on the courts of law. Any deviation from the recognized course would be
a recipe for chaos. Having seen a deviation of such type, tomorrow, an
Accountability Court could exercise jurisdiction under Article 184(3) of the
Constitution and a trigger happy investigation officer while investigating
the case could do away with the life of an accused if convinced that the
latter is guilty of a heinous crime and that his trial in the Court of
competent jurisdiction might result in delay or denial of justice. Courts of
law decide the cases on the basis of the facts admitted or established on
the record. Surmises and speculations have no place in the administration
of justice. Any departure from such course, however well-intentioned it
may be, would be a precursor of doom and disaster for the society. It as
such would not be a solution to the problem nor would it be a step
forward. It would indeed be a giant stride nay a long leap backward. The
solution lies not in bypassing but in activating the institutions by having
recourse to Article 190 of the Constitution. Political excitement, political
adventure or even popular sentiments real or contrived may drive any or
many to an aberrant course but we have to go by the law and the book.
Let us stay and act within the parameters of the Constitution and the law
as they stand, till the time they are changed or altered through an
amendment therein.
20. The next question emerging for the consideration of this
Court is what are the fora provided by the Constitution and the law to
deal with the questions emerging from Articles 62(1)(f) and 63(2) of the
Constitution. To answer this question we will have to fall back upon Articles
62 and 63 of the Constitution. A careful reading of the said Articles would
reveal that the one deals with qualifications of a person to be elected or
chosen as a member of Parliament while the other deals with
disqualifications of a person not only from being elected or chosen but
also from being a member of Parliament. If a candidate is not qualified or
is disqualified from being elected or chosen as a member of Parliament in
terms of Articles 62 and 63 of the Constitution, his nomination could be
rejected by the Returning Officer or any other forum functioning in the
hierarchy. But where the returned candidate was not, on the nomination
day, qualified for or disqualified from being elected or chosen as a
member, his election could be declared void by the Election Tribunal
constituted under Article 225 of the Constitution. While election of a
member whose disqualification was overlooked, illegally condoned or
went unquestioned on the nomination day before the Returning Officer or
before the Election Tribunal, could still be challenged under Article
199(1)(b)(ii) or Article 184(3) of the Constitution of Pakistan, 1973 as was
held in the cases of Lt. Col. Farzand Ali and others. Vs. Province of West
Pakistan through the Secretary, Department of Agriculture, Government of
West Pakistan, Lahore (PLD 1970 SC 98) and Syed Mehmood Akhtar
Naqvi. Vs. Federation of Pakistan through Secretary Law and others (PLD
2012 S.C. 1054). However, disqualifications envisaged by Article 62(1)(f)
and Article 63(2) of the Constitution in view of words used therein have to
be dealt with differently. In the former case the Returning Officer or any
other fora in the hierarchy would not reject the nomination of a person
from being elected as a member of Parliament unless a court of law has
given a declaration that he is not sagacious, righteous, non-profligate,
honest and ameen. Even the Election Tribunal, unless it itself proceeds to
give the requisite declaration on the basis of the material before it, would
not disqualify the returned candidate where no declaration, as
mentioned above, has been given by a court of law. The expression a
court of law has not been defined in Article 62 or any other provision of
the Constitution but it essentially means a court of plenary jurisdiction,
which has the power to record evidence and give a declaration on the
basis of the evidence so recorded. Such a court would include a court
exercising original, appellate or revisional jurisdiction in civil and criminal
cases. But in any case a court or a forum lacking plenary jurisdiction
cannot decide questions of this nature at least when disputed. In the
latter case when any question arises whether a member of
Parliament has become disqualified it shall be dealt with only by the
Election Commission on a reference from the Speaker of the
Parliament in terms of Article 63(2) and 63(3) of the Constitution.
(Emphasis supplied). We would have sent this case to the Speaker in
terms of 63(2) or the Election Commission in terms of Article 63(3) of the
Constitution but we do not think a question of such nature has arisen in
this case as respondent No. 1 has been alleged to be disqualified even on
the nomination day on account of having failed to disclose his assets and
those of his dependents.
21. Now we take up the question whether a case for
disqualification of respondent No. 1 in terms of Article 62(1)(f) of the

Constitution is spelt out by the speeches he delivered inside and outside
the Parliament and whether such speeches in view of the provisions
contained in Article 66 of the Constitution could be used to his detriment.
The case of the petitioners is that speeches delivered by respondent No. 1
inside and outside the Parliament are false because of their being in
conflict with the statements of respondents No. 7 and 8 and contradictory
to his own stance taken in his concise statement and that the privilege in
terms of Article 66 of the Constitution is not available to him when the
matter addressed in his speech delivered in the Parliament was essentially
personal. But mere contradiction between the speeches of respondent
No. 1 and statements of respondents No. 7 and 8 does not prove any of
his speeches false or untrue unless it is determined after examining and
cross-examining both of them that their statements are correct and true.
Where it is not determined that statements of respondents No. 7 and 8 are
correct and true, no falsity could be attributed to the speeches of
respondent No. 1. If at all, the speeches of respondent No. 1 are sought to
be used to incriminate him for declaring that he is not honest and ameen,
he has to be confronted therewith. Where no effort was made to prove
the statements of respondents No. 7 and 8 to be true and correct, nor was
respondent No. 1 confronted with his speeches, it would be against the
cannons of law of evidence to use such speeches against him. Once we
hold that neither of the speeches of respondent No. 1 could be used
against him, the question of availability of privilege under Article 66 of the
Constitution shall become irrelevant.
22. Many other arguments have been addressed and many
other judgments have been cited at the bar by the learned ASCs for the
petitioners as well as the respondents but as we have held above that the
allegations leveled against respondent No. 1 require investigation by the

investigation agency and determination by an Accountability Court, we
need not comment on them at this stage lest it prejudices the case of any
of the parties.
23. Having thus considered we sum up the case as under:
no aboveboard or undisputed documentary evidence has been brought
on the record to show that respondent No. 1 defaulted in the payment of
tax as far as his assets as declared in the tax returns are concerned;
nothing significant has come forth against respondents No. 9 and 10 as
could justify the issuance of the direction asked for. However, sufficient
material, as highlighted in para 16 above, has surfaced on the record
which prima facie shows that respondent No. 1, his dependents and
benamidars acquired assets in the early nineties and thereafter which
being disproportionate to his known means of income call for a thorough
investigation. In the normal circumstances this job could well be done by
NAB, but when its Chairman, in view of his conduct he has demonstrated
in Hudaibyas case by not filing an appeal against a split verdict of the
Lahore High Court, appears to be indifferent and even unwilling to
perform his part, we are constrained to constitute a joint investigation
team (JIT) which would consist of the following members:
i) a senior Officer of the Federal Investigation

Agency (FIA), not below the rank of Additional
Director General who shall head the team having
firsthand experience of investigation of white
collar crime and related matters;
ii) a representative of the National Accountability
Bureau (NAB);
iii) a nominee of the Security & Exchange

Commission of Pakistan (SECP) familiar with the
issues of money laundering and white collar
crimes;
iv) a nominee of the State Bank of Pakistan (SBP);
v) a seasoned Officer of Inter Services Intelligence

(ISI) nominated by its Director General; and
vi) a seasoned Officer of Military Intelligence (M.I.)

nominated by its Director General.
24. The Heads of the aforesaid departments/ institutions shall
recommend the names of their nominees for the JIT within seven days
from today which shall be placed before us in chambers for nomination
and approval. The JIT shall investigate the case and collect evidence, if
any, showing that respondent No. 1 or any of his dependents or
benamidars owns, possesses or has acquired assets or any interest therein
disproportionate to his known means of income. Respondents No. 1, 7 and
8 are directed to appear and associate themselves with the JIT as and
when required. The JIT may also examine the evidence and material, if
any, already available with the FIA and NAB relating to or having any
nexus with the possession or acquisition of the aforesaid flats or any other
assets or pecuniary resources and their origin. The JIT shall submit its
periodical reports every two weeks before a Bench of this Court
constituted in this behalf. The JIT shall complete the investigation and
submit its final report before the said Bench within a period of sixty days
from the date of its constitution. The Bench thereupon may pass
appropriate orders in exercise of its powers under Articles 184(3), 187(2)
and 190 of the Constitution including an order for filing a reference
against respondent No. 1 and any other person having nexus with the
crime if justified on the basis of the material thus brought on the record
before it.
25. It is further held that upon receipt of the reports, periodic or
final of the JIT, as the case may be, the matter of disqualification of
respondent No. 1 shall be considered and appropriate orders, in this
behalf, be passed, if so required.

26. We would request the Honble Chief Justice to constitute a
Special Bench to ensure implementation of this judgment so that the
investigation into the allegations may not be left in a blind alley.
JUDGE
Gulzar Ahmed, J. I have read the proposed judgment
authored by my learned brother Asif Saeed Khan Khosa, J. and
observe that his lordship in his usual way has very elaborately
and eloquently dealt with all the matters and points raised
during hearing of these Constitution Petitions and has given a
very able and well reasoned judgment to which I agree. I,
however, wish to add my own note dealing with singular point
which in my estimation is the most crucial and much central to
all the questions which have been raised during the course of
arguments before us.
2. I may, at the outset, clarify and emphasize that this Court
under Article 184(3) of the Constitution has all the jurisdiction to
give any sort of declaration and to pass any consequential order
that may be the need of the case which may arise out of any of
the given facts and circumstances. In this regard, this Court has
given its judgments time and again in which this matter has
specifically been dealt with and answered to which I will be
making reference and discussing them herein below.
3. What is the nature of jurisdiction that has been conferred
upon this Court under Article 184(3) of the Constitution of the
Islamic Republic of Pakistan, 1973 (hereinafter called the
Constitution). Such Article is reproduced as follows:-
184(3) Without prejudice to the provisions of

Article 199, the Supreme Court shall, if it considers
that a question of public importance with reference

to the enforcement of any of the Fundamental Rights
conferred by Chapter 1 of Part II is involved, have
the power to make an order of the nature mentioned
in the said Article.
On reading of this very Article, it is clear that this Court has been
conferred with a power to make an order of nature mentioned in
Article 199 of the Constitution and such power is without
prejudice to the said Article meaning that this Court is not
constrained with any of the technicalities or any of the conditions
that may have been imposed on the High Court for exercising
jurisdiction under Article 199 of the Constitution. This Court has
been given free and unbridled powers to make an order of a
nature, as mentioned above, if it considers that the question of
public importance with reference to enforcement of any of the
Fundamental Rights conferred by Chapter 1 of Part II of the
Constitution is involved. In the case of Shahid Pervaiz & others
v Ejaz Ahmad & others [2017 SCMR 206], this Court has held
that where any of the provisions of law made by the Parliament
or otherwise comes in direct conflict with the Fundamental
Rights of the citizen conferred by Chapter 1 Part II of the
Constitution, the same can be declared as non-est. In the case
of Lahore Bachao Tehrik v Dr. Iqbal Muhammad Chauhan &
others [2015 SCMR 1520] this Court has held that the rules of
acquiescence, waiver, estoppels and past and closed transaction
or any other rule having nexus to such concepts would not at all
be relevant when this Court is exercising jurisdiction under

Article 184(3) of the Constitution. In the case of Anjum Aqeel
Khan & others v National Police Foundation through M.D &
others [2015 SCMR 1348], while considering power of the
Chairman, National Accountability Bureau, this Court observed
that under Article 184(3) of the Constitution it has very wide and
vast powers and if the Court considers that a question of public
importance with reference to the enforcement of the
Fundamental Rights conferred by the Constitution was involved it
has jurisdiction to pass appropriate orders. In the case of Ali
Azhar Khan Baloch & others v Province of Sindh & others [2015
SCMR 456], this Court has observed that in order to exercise
jurisdiction under Article 184(3) of the Constitution, requirement
of the Constitution is that this Court has to consider that
question of public importance with reference to enforcement of
Fundamental Rights conferred by Chapter 1 Part II of the
Constitution is involved, it has jurisdiction to pass appropriate
orders notwithstanding that there might be an alternate remedy.
Observing that the word consider being related to the
subjective assessment of this Court and this Court is the final
authority upon the matter affecting judicial determination on the
scope of constitutional provisions thus once the Supreme Court
arrived at a conclusion that the question of public importance,
having nexus with the Fundamental Rights guaranteed by the
Constitution, has been raised the exercise of its jurisdiction
under Article 184(3) of the Constitution cannot be objected to

either by the Government or by any other party. This Court , in
the case of Khalid Iqbal & 2 others v Mirza Khan & others [PLD
2015 Supreme Court 50] has observed that power of the
Supreme Court to revisit its earlier decision or depart from it and
while dealing with the scope stated that the Constitution did not
impose any restriction or bar on the Supreme Court to revisit its
earlier decisions or even to depart from them nor the doctrine of
stare decisis would come in its way so long as revisiting of the
judgment was warranted in view of the significant impact of the
Fundamental Rights of the citizen or in the interest of public
good. This Court has absolute powers to revisit, review or set
aside its earlier judgments and orders by invoking its suo motu
jurisdiction under Articles 184(3), 187 or 188 of the Constitution
and that for exercising such inherent jurisdiction, the Court is
not dependent upon an application being made by a party. In
the case of Jamshoro Joint Venture Limitted & others v Khawaja
Muhammad Asif & others [2014 SCMR 1858], this Court has held
that under Article 184(3) of the Constitution, the scope of
powers of the Court is that suit pending before a Court
containing a matter raised in the Constitution Petition this Court
has held as follows:
This Court while exercising jurisdiction under Article

184(3) of the Constitution has ample power to
adjudicate upon and consider the question of public
importance with reference to the enforcement of any
of the Fundamental Rights conferred by the
Constitution and the jurisdiction of this Court will not
be fettered or restricted merely for the reason that
some suit is pending on any of the questions
involved in the matter for that would be of
subordinate consideration when dealing with the

question of public importance with reference to the
enforcement of any of the Fundamental Rights which
are of supreme importance and have a much wider
connotation and implication to the public at large.
In the case of Asaf Fasihuddin Khan Vardag v Government of
Pakistan & others [2014 SCMR 676], while dealing with the
question of appointments made by the Government without
adverting to the merits, this Court has observed that under
Article 184(3) of the Constitution it has wide powers to ensure
that acts, actions of other organs of the State namely executive,
legislature did not breach the Fundamental Rights guaranteed by
the Constitution under the principle of trichotomy of powers, the
judiciary was entrusted with the responsibility of enforcement of
Fundamental Rights which called for independent and vigilant
system of judicial administration so that all acts and actions
leading to infringement of Fundamental Rights were nullified and
the rule of law was upheld in the society. In Human Rights case
No.14392 of 2013 etc [2014 SCMR 220], this Court exercising
jurisdiction under Article 184(3) of the Constitution on
newspaper clipping regarding unprecedented load-shedding in
the country and increase in electricity prices, lack of availability
of gas for production of electricity, gas load management policy
of the Government, priority of supply of gas to different sectors,
supply of gas to fertilizer companies on subsidized rates in bulk,
under Article 184(3) of the Constitution gave directions to the
Government for regularizing supply of gas etc. In the case of

Abdul Wahab & others v HBL & others [2013 SCMR 1383], this
Court has dealt with the scope under Article 184(3) of the
Constitution and held that the restraints, constraints and
limitations, if any, in Article 199 of the Constitution might not
stricto sensu be attracted to the jurisdiction of the Supreme
Court under Article 184(3) of the Constitution in view of the
expression without prejudice appearing at the very opening of
Article 184(3) meaning thereby without any detriment (i.e.
without being harmed or damaged or hurt). However, the
Supreme Court has the powers and jurisdiction to lay down the
rules for the purposes of regulating its own jurisdiction and apply
to rules of restraints besides Article 184(3) of the Constitution
itself has its own limitations and conditions which are that matter
before the Supreme Court should be for the enforcement of any
of the Fundamental Rights conferred by Chapter 1 Part-II of the
Constitution and the question involved should be of public
importance and that they are sine qua non i.e. both conditions
must be first established and the case must be established by
the petitioner in the case and shown to co-exist before enabling
the Court to exercise its jurisdiction in terms of Article 184(3) of
the Constitution. In the case of Maulana Abdul Haque Baloch &
others v Government of Balochistan through Secretary
Industries & Mineral Development & others [PLD 2013 Supreme
Court 641], this Court dealt with the matter of Cooper and Gold
reserves in Reko Diq area of the Province of Balochistan and

examined the Joint Venture Exploration agreement between the
Provincial Development Authority and respondent company and
highlighted irregularities and illegalities committed in the
execution of said agreement and on grounds including non-
transparency, violation of law/rules considered as curtailment of
the Fundamental Rights of the general public and thus was
declared illegal, void and non-est and the very exploration
licence was also held to be non-est. In the case of Air Marshal
(Retd) Muhammad Asghar Khan v General (Retd) Mirza Aslam
Baig, Former Chief of Army Staff & others [PLD 2013 Supreme
Court 1], this Court was dealing with a Human Rights case under
Article 184(3) of the Constitution concerning creation of an
Election Cell in the Presidency with the aid of Chief of Army Staff
and officials of intelligence agencies to provide financial
assistance from public exchequer to favoured candidates or a
group of political parties to achieve desired results in the
elections held in the year 1990. Looking at the seriousness of
the case and its implication affecting the Fundamental Rights of
the citizen and question of public importance, it was registered
under Article 184(3) of the Constitution. The Court, after
elaborate hearing of the case passed its judgment making the
following declaration :-
(1) That citizens of Pakistan as a matter of right

are free to elect their representatives in an
election process being conducted honestly,
justly, fairly and in accordance with law.
(2) The general election held in the year 1990 was

subjected to corruption and corrupt practices

as in view of the overwhelming material
produced by the parties during hearing it has
been established that an Election Cell had
been created in the Presidency, which was
functioning to provide financial assistance to
the favoured candidates, or a group of political
parties to achieve desired result by polluting
election process and to deprive the people of
Pakistan from being represented by their
chosen representatives.
(3) A President of Pakistan, in Parliamentary

system of government, being head of the State
represents the unity of the Republic under
Article 41 of the Constitution. And as per the
oath of his office in all circumstances, he will
do right to all manner of people, according to
law, without fear or favour, affection or ill-will.
Thus, holder of office of President of Pakistan,
violates the Constitution, if he fails to treat all
manner of people equally and without
favouring any set, according to law, and as
such, creates/provides an occasion which may
lead to an action against him under the
Constitution and the Law.
(4) The President of Pakistan, Chief of Army Staff,

DG ISI or their subordinates certainly are not
supposed to create an Election Cell or to
support a political party/group of political
parties, because if they do so, the citizens
would fail to elect their representatives in an
honest, fair and free process of election, and
their actions would negate the constitutional
mandate on the subject.
(5) However, in the instant case it has been

established that in the general elections of
1990 an Election Cell was established in the
Presidency to influence the elections and was
aided by General Mirza Aslam Beg, who was
the Chief of Army Staff and by General Asad
Durrani, the then Director General ISI and they
participated in the unlawful activities of the
Election Cell in violation of the responsibilities
of the Army and ISI as institution which is an
act of individuals but nor of institutions

represented by them respectively, noted
hereinabove.
(6) ISI or MI may perform their duties as per the

laws to safeguard the borders of Pakistan or to
provide civil aid to the Federal Government,
but such organizations have no role to play in
the political activities/politics, for formulation
or destabilization of political Governments, nor
can they facilitate or show favour to a political
party or group of political parties or politicians
individually, in any manner, which may lead in
his or their success.
(7) It has also been established that the Ghulam

Ishaq Khan, the then President of Pakistan
with the support of General Aslam Beg,
General Asad Durrani and others, who were
serving in M.I. and now either have passed
away or have retired, were supporting the
functioning of the Election Cell, established
illegally.
(8) Mr. M. Yunus A. Habib, the then Chief

Executive of Habib Bank Ltd. at the direction
and behest of above noted functionaries,
arranged/provided Rs.140 million belonging to
public exchequer, out of which an amount of
Rs.60 million was distributed to politicians,
whose incomplete details have been furnished
by General Asad Durrani, however, without
a thorough probe no adverse order can be
passed against them in these proceedings.
(9) The Armed Forces of Pakistan, under the

directions of Federal Government, defend
Pakistan against external aggression or threat
of war and, subject to law, are to act in aid of
civil power when called upon to do so under
Article 245 of the Constitution, thus, any extra-
constitutional act, calls for action in accordance
with the Constitution of Pakistan and the law
against the officers/officials of Armed Forces
without any discrimination.
(10) The Armed Forces have always sacrificed their

lives for the country to defend any external or
internal aggression for which it being an
institution is deeply respected by the nation.
(11) The Armed Forces, in discharge of their

functions, seek intelligence and support from
ISI, MI, etc., and on account of security
threats to the country on its frontiers or to
control internal situations in aid of civil power
when called upon to do so. However, ISI, MI
or any other Agency like IB have no role to
play in the political affairs of the country such
as formation or destabilization of government,
or interfere in the holding of honest, free and
fair elections by Election Commission of
Pakistan. Involvement of the officer/members
of secret agencies i.e. ISI, MI, IB, etc in
unlawful activities, individually or collectively
calls for strict action being, violative of oath of
their offices, and if involved, they are liable to
be dealt with under the Constitution and the
Law.
(12) Any election Cell/Political Cell in Presidency or

ISI or MI or within their formations shall be
abolished immediately and any
letter/notification to the extent of creating any
such Cell/Department (by any name
whatsoever, explained herein, shall stand
cancelled forthwith.
(13) Late Ghulam Ishaq Khan, the then President of

Pakistan, General Aslam Beg and General
Asad Durrani acted in violation of the
Constitution by facilitating a group of
politicians and political parties, etc., to ensure
their success against the rival candidates in the
general election of 1990, for which they
secured funds from Mr. Yunus Habib. Their
acts have brought a bad name to Pakistan and
its Armed Forces as well as secret agencies in
the eyes of the nation, therefore,
notwithstanding that they may have retired
from service, the Federal Government shall
take necessary steps under the Constitution

and Law against them.
(14) Similarly, legal proceedings shall be initiated

against the politicians, who allegedly have
received donations to spend on election
campaigns in the general election of 1990,
therefore, transparent investigation on the
criminal side shall be initiated by the FIA
against all of them and if sufficient evidence is
collected, they shall be sent up to face the
trial, according to law.
Mr. Yunus Habib shall also be dealt with in the

same manner.
(15) Proceedings shall also be launched against the

persons specified hereinabove for affecting the
recovery of sums received by them with profit
thereon by initiating civil proceedings,
according to law.
(16) An amount of Rs.80 million, statedly, has been

deposited in Account No.313 titled Survey and
Construction Group Karachi, maintained by MI,
therefore, this amount with profit shall be
transferred to Habib Bank Ltd. if the liability of
HBL has not been adjusted so far, otherwise,
the same may be deposited in the treasury
account of Government of Pakistan.
This Court also exercised jurisdiction in the matter of Law &
Order situation in the Province of Balochistan. In the case of
President Balochistan High Court Bar Association v Federation of
Pakistan & others [2012 SCMR 1958], held that the Constitution
Petition under Article 184(3) of the Constitution is maintainable
and passed the declaration. This Court also in the case of
Muhammad Yasin v Federation of Pakistan through Secretary,
Establishment Division, Islamabad & others [PLD 2012 Supreme

Court 132] took up the question of appointment of Chairman
OGRA and by exercising power under Article 184(3) of the
Constitution, declared such appointment being a question of
public importance with reference to the enforcement of
Fundamental Rights to be void ab initio. In Suo Motu Case
No.18 of 2010 [PLD 2011 Supreme Court 927], Suo Motu action
has been taken by the Court regarding violation of Public
Procurement Rules, 2004 and the matter related to investigation
of a corruption case of huge amount of money of people of
Pakistan and held that jurisdiction to control investigation of
criminal case and the reason offered in support of the contention
that such a control over the investigation of criminal case by the
Supreme Court could be prejudicial to the accused. The Court
held that approach of a Court of law while dealing with the
criminal matter had to be dynamic keeping in view the facts and
circumstances of each case and also the surrounding situation
prevailing in the country and it would be a felonious and
unconscionable on the part of the Supreme Court if it had
refused to intervene to defend the Fundamental Rights of such a
large section of the public and leaving it only to the concerned
officials who had done nothing at all in the matter for almost
two years and who had remained only silent spectators of entire
drama and had only witnessed the escape of the accused
persons to foreign lands, it was to check and cater for such kind
of gross negligence, nonfeasance and malfeasance that the

framers of the Constitution had obligated the High Court under
Article 199 of the Constitution and the Supreme Court under
Article 184(3) of the Constitution to intervene in the matters
exercising their power to review the administrative and
executive actions. In the case of Watan Party & another v
Federation of Pakistan & others [PLD 2011 Supreme Court 997],
it was held that Supreme Court in exercise of jurisdiction under
Article 184(3) of the Constitution, which is in the nature of
inquisitorial proceedings, has the same powers as are available
to the High Court under Article 199 of the Constitution and it is
not dependent only at the instance of the aggrieved party in the
context of adversarial proceedings while dealing with the case
Court is neither bound by the procedural trapping of Article 199
nor by limitations mentioned in the said Article. In Suo Motu
Case No.24 of 2010 [PLD 2011 Supreme Court 963], this Court
while considering Hajj Corruption case observed that power
under Article 199 and 184(3) of the Constitution is categorized
as power of judicial review. Every executive or administrative
action of the State or other statutory or public bodies is open to
judicial scrutiny and the Court in exercise of power of judicial
review under the Constitution quashed the executive action or
decision which is contrary to law or is violative of Fundamental
Rights guaranteed by the Constitution and further observed that
with the expanding horizon of Articles of the Constitution dealing
with Fundamental Rights, every executive action of the

government or other public bodies, if arbitrary, unreasonable or
contrary to law is now amenable to the writ jurisdiction of the
superior Courts and can be validly scrutinized on the touchstone
of the Constitutional mandate. In the case of Bank of Punjab &
another v Haris Steel Industries (Pvt) Ltd & others [PLD 2010
Supreme Court 1109], while dealing with financial fraud with
innocent people, this Court while examining Article 184(3) of the
Constitution, observed that the matter in present case related to
one of the gravest financial scams in the banking history of
Pakistan as a result of which the bank stood cheated of an
enormous amount of around eleven billion rupees which amount
of money in fact belonged to around one million innocent
depositors holding small amounts of money whose life savings
and property had come under serious threat causing thus an
obligation on the Supreme Court to move into to protect and
defend the rights of such large population. In Suo Motu Case
No.10 of 2007 [PLD 2008 Supreme Court 673], this Court held
that in exercise of its power under Article 184(3) of the
Constitution it was not supposed to interfere in the policy
decisions of administrative nature and to control the
administrative affairs of the government but the interference of
the Supreme Court in the matters relating to breach and
enforcement of Fundamental Rights of people at large scale was
always justified and must not act in departure to the settled
principles of judicial norms or in the aid of administrative policy

of executive authority or as social reformer rather must confine
itself within the domain of law and mandate of the Constitution.
Failure of the Government to have proper control on the prices
particularly of articles of daily use and essential commodities
related to enforcement of Fundamental Rights of the people and
of public importance, responsibilities of the Government in that
behalf were identified. In the case of Pakistan Muslim League
(N) through Khawaja Muhammad Asif, MNA & others v
Federation of Pakistan through Secretary Ministry of Interior &
others [PLD 2007 Supreme Court 642], it was observed that
jurisdiction of the Supreme Court to entertain petition under
Article 184(3) of the Constitution in the matters relating to
disputed questions of facts which do not required voluminous
evidence can be looked into where Fundamental Rights have
been breached. However, where disputed questions of fact
involving voluminous evidence are involved, the Supreme Court
will desist from entering into such controversies. In the case of
Wattan Party through President v Federation of Pakistan through
Cabinet Committee of Privatization, Islamabad & others [PLD
2006 Supreme Court 697], which was a case of Privatization of
Pakistan Steel Mills Limited, a Government owned industry and it
was observed that cases arising out of public interest litigation
shall not be covered under Section 28 of the Privatization
Commission Ordinance, 2000 for in such cases Court has been
called upon to exercise constitutional jurisdiction on the basis of

the information laid before it that the matter involves question of
public importance relating to the Fundamental Rights, individual
or collective, and for such like litigation Section 28 provides no
remedy for redresssal of their grievance. Vires of Privatization
Commission Ordinance, 2000 having been challenged in the
present case, it would not be fair to compel the petitioner to
avail the remedy under the same law as the High Court within its
limited jurisdiction under Section 28 of the Ordinance cannot
strike down any of the provisions of the said Ordinance and
petitioner having raised issues of great public importance falling
within the constitutional domain of the Supreme Court which
could not have been adequately addressed to by the High Court
in terms of Section 28 of the Ordinance and ultimately what the
Court held was that the process of privatizing of Pakistan Steel
Mills was not in accordance with law and thus set-aside the
same. In the case of Moulvi Iqbal Haider v Capital Development
Authority & others [PLD 2006 Supreme Court 394], which is a
case of conversion of public park into commercial park by the
CDA in violation of Fundamental Rights involving question of
public importance. In the case of Javed Jabbar & 14 others v
Federation of Pakistan & others [PLD 2003 Supreme Court 955],
this Court while exercising jurisdiction under Article 184(3) of
the Constitution declared Article 8AA of the Conduct of General
Elections Order, 2002 providing disqualification from being
Member of the Senate, as violative of the provisions of Article 25

of the Constitution and was struck down. In the case of Sardar
Farooq Ahmad Khan Leghari & others v Federation of Pakistan &
others [PLD 1999 Supreme Court 57], where Petitions under
Article 184(3) of the Constitution were filed in which, inter alia,
Article 233(1) and 233(2) of the Constitution suspending
enforcement of Fundamental Rights were challenged. This
Court, after considering all relevant issues including the material
placed before it concluded that the Presidents Order dated
28.05.1998 suspending Fundamental Rights under clause (2) of
Article 233 of the Constitution and further Order dated
13.07.1998 under the same clause and Article of the
Constitution were not justified and were declared to be without
lawful authority and of no legal effect. In the elections matters
also this Court has entertained Petitions under Article 184(3) of
the Constitution and has considered the material placed before it
by the parties and thereafter proceeded to pass declaration.
4. Having considered the vast variety of subject on which this
Court has exercised jurisdiction and gave declarations and
directions under Article 184(3) of the Constitution, the facts and
circumstances of the present case need to be examined and
considered as to whether they are sufficient and comprise of
enough material where this Court can proceed to make an order
in terms of Article 184(3) of the Constitution.
5. In all the above three Constitution Petitions, Mian
Muhammad Nawaz Sharif, sitting Prime Minister of Pakistan who

is also an elected Member of the National Assembly of Pakistan
has been made respondent. The central allegation made in the
three Constitution Petitions relates to four London Flats and it is
alleged that these Flats were purchased by incorporating
offshore companies by the name of Nescoll Limited and Nielsen
Enterprises Limited and in the following manner:
Flat No.17, Avenfield House, Park Lane, London

was registered in the name of Nescoll, British
Virgin Island Company in June 1992;
Flats No.16 & 16A, Avenfield House, Park Lane,

London were registered in the name of Nielsen, a
British Virgin Island Company on 31.07.1995;
Flat No.17A, Avenfield House, Park Lane, London

was registered in the name of Nescoll, British
Virgin Island Company on 23.07.1996.
That these companies being in the ownership of Hussain Nawaz
Sharif who was a minor at the time of acquiring all these
properties by these companies, they belong to Mian Muhammad
Nawaz Sharif and he has altogether failed to make a declaration
of these properties in his income tax returns, so also in the
declaration of assets submitted to the Election Commission of
Pakistan. It is further asserted that Mian Muhammad Nawaz
Sharif as a Prime Minister of Pakistan has made two speeches;
one to the Nation dated 05.04.2016 and the other which was a
written speech in the National Assembly on 16.05.2016 and in
both these speeches Mian Muhammad Nawaz Sharif did not
disown these properties rather in his speech on the floor of the
House has categorically admitted the ownership of the four

London Flats but altogether failed to disclose the source of funds
from which these four London Flats were purchased. It is
alleged that in his two speeches Mian Muhammad Nawaz Sharif
has lied to the Nation and on the floor of the House in that he
has asserted that these four London Flats were purchased from
the funds generated out of sale of Gulf Steel Mills, Dubai and Al-
Azizia Steel Mills, Jeddah; out of which the Gulf Steel Mills was
sold in the year 1980 while Al-Azizia Steel Mills was sold in the
year 2005 whereas the four London Flats were purchased during
1992 to 1996. Mian Muhammad Nawaz Sharif, as respondent in
the three Constitution Petitions, has filed his own replies. In
Constitution Petition No.29 of 2016, he filed concise statement
by way of CMA No.7244 of 2016 and has denied ownership (legal
or beneficial) of four London Flats No.16, 16A, 17 & 17A and has
also denied ownership (legal or beneficial) of any offshore
entities and that his name does not appear in the Panama
Papers nor any accusation has been made against him in the
said Papers. He has asserted that he is a regular tax payer and
files his returns as well as wealth tax statements in accordance
with the provisions of applicable law and entire income, assets
and liabilities of his are declared. He has also stated that the
entire income, assets and liabilities of his as well as of his spouse
are duly declared in the nomination form of General Elections
2013 as well as in the statement of assets and liabilities filed
with the Election Commission of Pakistan (ECP) and none of his

children is dependant nor any of them has been declared to be a
dependant on him and that he fulfills the requirements of Article
62 and 63 of the Constitution and is fully compliant with his
obligation of declaration of assets and liabilities within the
provision of ROPA. He has further asserted that for grant of
relief prayed in the petition there are pre-conditions that a valid,
final and binding declaration has to be made by a competent
Court in respect of the allegations leveled in the petition and
such determination, declaration requires proof beyond
reasonable doubt and no such proceedings before the competent
Court has been initiated nor there exist any valid or final binding
declaration. He has further asserted that post election
qualification in terms of Article 63(2) has to be referred to the
ECP by the Speaker of National Assembly and that no such
reference has been filed by the petitioner nor any reference to
ECP has been made and that reference(s) filed by Member of PTI
and others has been rejected by the Speaker of the National
Assembly. It was further asserted that pre-election qualification,
as provided in Article 62(1)(f) of the Constitution after a Member
of Parliament has been elected and notified, such election can
only be challenged by way of an Election Petition under Article
225 of the Constitution. The allegations as to the facts stated in
the petitions were denied. He has also filed separate concise
statements in Constitution Petition No.30 of 2016 by way of CMA
No.7245 of 2016 & CMA No.908 of 2017 as well as in

Constitution Petition No.3 of 2017 by way of CMA No.433 of
2017, which replies are more or less similar to the one as filed in
Constitution Petition No.29 of 2016.
6. The submission of Syed Naeem Bokhari, the learned ASC
for the petitioner in Constitution Petition No.29 of 2016 before
this Court was that pursuant to the issuance of Panama Papers
by the International Consortium of Investigative Journalists
(ICIJ) and various interviews given by Mariam Safdar, Hussain
Nawaz Sharif and Hassan Nawaz Sharif and the two speeches of
Mian Muhammad Nawaz Sharif himself in unequivocal terms
establish that the four London Flats were owned, possessed and
are being in use of Mian Muhammad Nawaz Sharif and his family
members since 1992 but Mian Muhammad Nawaz Sharif himself
did not disclose the real facts about the ownership of four
London Flats rather has contradicted himself in that in his speech
to the Nation dated 05.04.2016 so also on the floor of National
Assembly dated 16.05.2016 while admitting the fact of
ownership of four London Flats, he still when called upon by this
Court to make response to the allegations made against him
about such ownership, has merely chosen the path of making a
barefaced denial. He contended that such conduct of Mian
Muhammad Nawaz Sharif who not only is a Member of the
National Assembly of Pakistan but also the sitting Prime Minister
of Pakistan is unbecoming for a person holding such high Public
Office and it establishes that he is not Honest and Ameen in

terms of Article 62(1)(f) of the Constitution and is accordingly
required to be adjudged and declared by this Court and removed
from office. He contended that the people of Pakistan has the
Fundamental Right to know true facts about their Members of
National Assembly and also Prime Minister regarding four London
Flats which is also question of great public importance with
reference to enforcement of Fundamental Rights.
7. Sheikh Rasheed Ahmad appearing for himself in
Constitution Petition No.30 of 2016, M/s Taufeeq Asif, learned
ASC and Sh. Ahsanuddin, learned ASC for the petitioner in
Constitution Petition No.3 of 2017 referred to the material filed
before the Court and contended that the material so placed is
sufficient to establish that Mian Muhammad Nawaz Sharif is not
Honest and Ameen in terms of Article 62(1)(f) of the
Constitution and is liable to be removed from office.
8. On the other hand, Mr. Makhdoom Ali Khan, learned Senior
ASC for Mian Muhammad Nawaz Sharif in his arguments has
confined himself to same line as is adopted in the concise
statements of Mian Muhammad Nawaz Sharif that of denial of
ownership of four London Flats and offshore companies. Mr.
Shahid Hamid, learned Senior ASC and Mr. Salman Akram Raja,
learned ASC for the remaining private respondents have in their
arguments contended that Mian Muhammad Nawaz Sharif has
nothing to do with four London Flats and the two offshore

companies. The learned Attorney General for Pakistan appearing
for the Federation conceded that the Court has power to make
order as sought by the petitioners in the Constitution Petitions
but contended that such power be not exercised as it is likely to
affect pending proceeding in Tribunal so also the elections of
other Parliamentarians. He further contended that no rights of
the petitioners have been violated and no case for relief claimed
in the three Constitution Petitions is made out.
9. Admitted facts appear on the record are that after the
nationalization of the Ittefaq Foundary in the year 1972 it is the
case of Mian Muhammad Nawaz Sharif himself that his father
Mian Muhammad Sharif had proceeded to Dubai where he has
established Gulf Steel Mills and 75% of the shares of Gulf Steel
Mills were sold in the year 1978 through tripartite share sale
contract in which the first party was Muhammad Abdullah Kaid
Ahli, a UAE national as Buyer; second party Muhammad Tariq
Shafi, a Pakistani national as Seller; and third party Bank of
Credit & Commerce International (BCCI), Deira Dubai as a
Creditor of the second party. Pursuant to this contract
Muhammad Tariq Shafi as the owner of Gulf Steel Mills factory
sold to the first party 75% share of the factory for a total
consideration of Dirhams 21,375,000/- the whole of this amount
was paid to the third party i.e. BCCI in payment of liability of
Gulf Steel Mills. The remaining liabilities of Gulf Steel Mills
towards BCCI Dirhams 6,289,589/-, Dubai Electricity Company

Dirhams 2,852,659/- and Dubai Water Supply were taken over
exclusively by Muhammad Tariq Shafi, as his own liabilities. The
name of Gulf Steel Mills was changed to that of Ahli Steel Mills
Company and a partnership agreement was made in the year
1978 where Ahli Steel Mills Company was formed with a capital
of Dirham 28,500,000/- of which 75% share was of Muhammad
Abdullah Kaid Ahli and the remaining 25% share was of
Muhammad Tariq Shafi. The distribution of the capital of Ahli
Steel Mills Company, comes as follows:
Muhammad Abdullah Kaid Ahli, 75% = Dirhams

21,375,000/-
Muhammad Tariq Shafi, 25% = Dirhams 7,125,000/-
It is obvious that 75% share reflecting payment of Dirhams
21,375,000/- which Muhammad Abdulllah Kaid Ahli made to
BCCI for purchasing of 75% share of Gulf Steel Mills. Thus while
Muhammad Tariq Shafi owned 25% share in Ahli Steel Mills
Company amounting to Dirhams 7,125,000/- he also had with
him the liabilities towards payment of remaining Gulf Steel Mills
dues to BCCI, Dubai Electric Company and Dubai Water Supply.
Apparently where liabilities of Gulf Steel Mills and the share of
Muhammad Tariq Shafi in Ahli Steel Mills Company are put
together, the share of Muhammad Tariq Shafi will come to NIL
amount. However, on selling of 25% shares of Ahli Steel Mills
Company by Muhammad Tariq Shafi to Muhammad Abdullah
Kaid Ahli vide agreement dated 14.04.1980 it is alleged that it

has generated Dirhams 12 million which are said to have been
paid in installments over a period of six months from
15.05.1980. It is really intriguing and almost a mystery as to
how in the first place the 25% shares of Dirhams 7,125,000/- in
the year 1978 appreciated to Dirhams 12 million. Nothing on
the record to show that capital value of Ahli Steel Mills Company
had increased and further what happened to the liabilities of Gulf
Steel Mills taken over by Muhammad Tariq Shafi. Hussain
Nawaz Sharif, in his interview dated 07.03.2016 to Express News
in Program Kal Tak, has said that Mian Muhammad Sharif when
he came from Jati Umra was penniless and when Hussain Nawaz
Sharif himself went to Saudi Arabia he did not had much
treasure with him but had two sources of funds i.e. by way of
loan from foreign friends and the loan from Saudi Banks from
which a small mill was established for which he himself
purchased scrape of Ahli Steel Mills on very low price as the
owner of Mills was thinking that this will never be sold as it has
become scrape and this scrape was reconditioned at Jeddah and
the very fact that Ahli Steel Mills was lying closed and has
become scrape negates the fact that its capital value had
increased to make 25% shares in the amount of Dirhams 12
million.
10. On termination of the ownership of Gulf Steel Mills and
sale of its remaining 25% shares in 1980 there is lull in between
of almost 21 years, when in 2001 Al-Azizia Steel Mills is said to

have been established in Jeddah. It was asserted by Hussain
Nawaz Sharif in his interview dated 07.03.2016 that he had no
treasure when he came to Saudi Arabia and no funds were
available, he has drawn on two sources; one that of foreign
friends from whom loans were obtained and secondly the loans
obtained from Saudi Banks for establishing Al-Azizia Steel Mills.
Now, as the case has been put up before the Court, there was a
treasure trove of Dirhams 12 million available to Mian
Muhammad Nawaz Sharif and his family but why this treasure
trove was not tapped, it could be inferred and inferred well that
it did not exist. Be that as it may, admittedly Al-Azizia Steel
Mills was sold in the year 2005 for an amount of US$17 million.
What happened to its own loans and how they were paid,
nothing is said about them. It may be relevant here to mention
as a fact that Hussain Nawaz Sharif, the first son of Mian
Muhammad Nawaz Sharif was born on 01.05.1972 and the
daughter Mariam Safdar on 28.10.1973 while Hassan Nawaz
Sharif the other son was born on 21.01.1976. It is obvious from
these dates of their birth that when Gulf Steel Mills was
established none of the above named three children was major.
At the best Hussain Nawaz Sharif the eldest son must be a
suckling child yet again when 75% shares of Gulf Steel Mills
were sold and thereafter in 1980 the remaining 25% shares
were sold still all the three above named children were minors
and of tender ages. It is admitted that Hussain Nawaz Sharif

went to London in 1992 for the purpose of his education while
Hassan Nawaz Sharif went to London in 1993/94 for his
education purpose. It is admitted that both the sons of Mian
Muhammad Nawaz Sharif had occupied the London Flats while
they were purely students. Photocopy of Certificate of
Incorporation of Nescoll Limited has been filed by respondents
No.6 to 8 with CMA No.7531 of 2016 which is dated 27.01.1993
and of Nielsen Enterprises Limited is dated 04.08.1994. The
land registry shows the ownership of four London Flats as
follows:-
Flat No.16, 31.07.1995, Proprietor Nielsen

Enterprises Limited;
Flat No.16A, 31.07.1995, Proprietor Nielsen

Enterprises Limited;
Flat No.17, 01.06.1993, Proprietor Nescoll

Limited;
Flat No.17A, 23.07.996, Proprietor Nescoll
Limited.
11. During the course of arguments, it was contended by Mr.
Shahid Hamid, learned Senior ASC so also by Mr. Salman Akram
Raja, learned ASC that both Nescoll and Nielsen have issued one
Bearer Certificate each of US$ 1 each and custodian of these
Bearer Share Certificate was the owner of the two companies
and owner of the properties comprised of four London Flats. In
this respect the Nescoll Limited is issued Bearer Certificate No.1,

number of shares 1 par value of US$1 dated 29.04.1993, a
photocopy of which has been filed at page 69 of CMA No.7531 of
2016 filed by Mr. Muhammad Akram Sheikh, learned Senior ASC
for respondents No.6 to 8. At page 65 of this very CMA, there is
Bearer Certificate No.1, number of shares 1 par value of US$1
dated 22.11.1994 issued in respect of Nielsen Enterprises
Limited. It was contended by the learned ASC for the
respondents that these were the only Bearer Share Certificates
issued by the two companies and their bearer was the owner of
the two companies so also the owner of four London Flats. In
this very CMA it was claimed that both these Bearer Share
Certificates were cancelled and registered shares were issued i.e.
two shares of Nescoll Limited Share Certificate No.2, number of
share 1 of US$1 dated 04.07.2006 issued to Minerva Nominees
Limited and Share Certificate Number 3, number of share 1 of
US$1 dated 04.07.2006 to Minerva Services Limited. Yet again
two shares of Nescoll Limited of US$1 each are issued to
Trustees Services Corporation on 09.06.2014. As regards
Nielsen Enterprises Limited Share Certificate No.2, number of
share 1 of US$ 1 was issued to Minerva Nominees Limited on
04.07.2006 and Certificate No.3, number of share 1 of US$1 was
issued to Minerva Services Limited on 04.07.2006. Two shares
of Nielsen Enterprises Limited of US$ 1 each are issued to
Trustee Services Corporation on 09.01.2014. It is worth to point
out here that there existed one Bearer Share Certificate each of
the two companies, however, in 2006, each of the company is
shown to have two share certificates each registered in the name
of companies, noted above. This anomaly of increase in the
number of shares of the two companies is not explained.
Further, I find that the Bearer Share Certificates of the two
companies separately mentioned authorized capital of each of
the company to be US$ 50,000 divided into 50,000 shares of par
value US$1 each. No record is made available on the basis of
which it can be ascertained as to what number of shares in each
of the company were issued either bearer or registered. The
Bearer Share Certificate of Nescoll Limited is dated 29.04.1993
while that of Nielsen Enterprises Limited is dated 22.01.1994
Mian Muhammad Nawaz Sharif and his family does not claim
that these Bearer Share Certificates were in their custody from
their respective dates. Prince Al-Thani of Qatar, in his two
statements, has not said that the Bearer Share Certificates of
the two companies were in the custody of Al-Thani family or that
of himself. So from 1993/94 to 2006 nobody has come before
us claiming custody of two Bearer Share Certificates. What does
this mean? It cannot, however, be said that the two Bearer
Share Certificates of the two companies were not in the custody
of someone. Who that someone could be? Overall circumstance
leads only to Mian Muhammad Nawaz Sharif and his family who
are in possession and occupation of the four London Flats from
the dates of Bearer Share Certificates and as per their own

admission, are paying rents and all charges of the four London
Flats including that of maintenance. Being in possession and
occupation of the said four London Flats and by paying their
dues and maintaining them like an owner does, it heavily rested
upon Mian Muhammad Nawaz Sharif to explain in a very clear
and unambiguous terms with supporting material about his and
his family connection with the four London Flats, more so when
he himself from his own mouth stated that he has nothing to
hide and that there are all records available with him. This was
an obligation cast upon him and duty towards the people of
Pakistan, who had Fundamental Right to know about the
standing of their chosen representative and Prime Minister of
Pakistan which is also a question of great public importance. He
when called upon by the highest Court of the country to explain,
what Mian Muhammad Nawaz Sharif chose was to remain silent
and gave bare statement that he is not owner of the four London
Flats and of the two offshore companies. This evasive attitude of
Mian Muhammad Nawaz Sharif, more so before the highest
Court of the country, to me, did not appear to be justified or
bonafide rather its purpose appears to throw the Court in
altogether a dark alley where it is left groping without realizing
that this very act of his will cast a substantial shadow upon him,
more so when the Court is considering the very question of his
being Honest and Ameen in holding office of the Member of
National Assembly and the Prime Minister of Pakistan.

12. The people of Pakistan have a Fundamental Right under
the Constitution to know about the standing of their chosen
representative and the Prime Minister vis--vis his connection
with the four London Flats which has so much been highlighted
in the print and electronic media not only in Pakistan but all over
the world. The Prime Minister of Iceland was named in the
Panama Paper Leaks so also the Spanish Industry Minister and
Prime Minister of Ukraine, they all have resigned from their
offices owing to such leaks. The British Prime Minister so also
the President of Russian Federation, who were named in Panama
Paper Leaks, have stated their positions and got themselves
cleared. Against many other functionaries of the World, matters
on the basis of Panama Paper Leaks are stated to be pending.
Such major scandalous news needed a careful and very
thoughtful consideration and to me, Mian Muhammad Nawaz
Sharif ought to have given all details regarding the ownership of
four London Flats, more so when the same being in his own
personal knowledge as he has claimed to have purchased the
four London Flats. I, however, note with dismay that Mian
Muhammad Nawaz Sharif did not make a clean breast and
provided nothing to the Court where it could have fairly
concluded that yes Mian Muhammad Nawaz Sharif had nothing
to do with these four London Flats.
13. The principle of pleading is that the written statement
must deal specifically with each allegation of fact in the plaint

and when the defendant denies any such fact, he must not do so
evasively but answer the point with substance and in case denial
of fact is not specific but evasive, the fact shall be taken to be
admitted. This is the most general and well entrenched legal
principle of pleading in our jurisdiction and the reference in this
regard may be made to the cases of Karachi Metropolitan
Corporation, Karachi & another v. Raheel Ghayas & 3 others
[PLD 2002 Supreme Court 446]; Secretary to Government (West
Pakistan) now NWFP Department of Agriculture and Forests,
Peshawar & 4 others v Kazi Abdul Kafil [PLD 1978 Supreme
Court 242] and Muhammad Akhtar v Mst. Manna & 3 others
[2001 SCMR 1700]. In his speech dated 16.05.2016 Mian
Muhammad Nawaz Sharif has claimed that four London Flats
were purchased from the funds made available from sale of Gulf
Steel Mills and Al-Azizia Steel Mills but admitted material placed
before us altogether give a different story regarding the source
of funds for the purchase of four London Flats. Prince Al-Thani
of Qatar in his two private statements has no where stated that
the four London Flats were in fact purchased by Al-Thani family
and that the Bearer Share Certificates of Nescoll and Nielsen
were in the custody of Al-Thani family. No particulars in this
respect are available in the two statements as to on what date
these four London Flats were purchased, for what consideration
amount and from whom they were purchased. It is also not in
his two private statements as to how and by what mode and

means consideration amount of four London Flats was paid. Not
a shred of bank papers is available on record in this respect. In
this backdrop, the scenario unfolds before us is that:
(i) Who formed and got the two companies i.e.

Nescoll Limited and Nielsen Enterprises Limited
incorporated is not known;
(ii) Who had the custody of two Bearer Share

Certificates of Nescoll Limited and Nielsen
Enterprises Limited from the date of their
incorporation and issue is not known;
(iii) There is total vacuum of ownership of the two

companies namely Nescoll Limited and Nielsen
Enterprises Limited from the day they were
formed upto the day of their Bearer Share
Certificates are stated to have been given to
Hussain Nawaz Sharif in the year 2006;
(iv) The Nescoll Limited and Nielsen Enterprises

Limited, the owner of four London Flats, the
very ownership of these London Flats from the
period they were acquired by Nescoll Limited
and Nielsen Enterprises Limited upto the years
2006 also remained in vacuum.
This scenario, as has unfolded before us, obviously cannot be
believed. The central reason for it is that the four London Flats
remained in possession and occupation of Mian Muhammad
Nawaz Sharif and his family since the year 1992/93 and all this
time they have been paying their rent and all other dues and
charges so also maintaining them and all such things were being
done as the owner does towards his property. While the four
London Flats remained in possession and occupation of Mian
Muhammad Nawaz Sharif and his family, Managers/Agents of the
two companies namely Nescoll Limited and Nielsen Enterprises

Limited were changed and successive companies were appointed
for maintaining the four London Flats. Who did this, it remained
unexplained by Mian Muhammad Nawaz Sharif.
14. Another glaring circumstance that connects Mian
Muhammad Nawaz Sharif and his family with the four London
Flats in the year 1999, is the order dated 05.11.1999 of the High
Court of Justice Queen's Bench Division, London in the Suit filed
by Al-Towfeek Company for Investment Funds Limited against
Hudabiya Paper Mills Limited, Mian Muhammad Shehbaz Sharif,
Mian Muhammad Sharif and Mian Muhammad Abbas Sharif by
which to secure the payment of decretal amount of US$34
million, the Court charged the four London Flats to the extent of
the interest in the said asset of Mian Muhammad Shehbaz Sharif,
Mian Muhammad Sharif and Mian Muhammad Abbas Sharif. It is
admitted that the liability under the decree of Al-Towfeek
Company was discharged by the defendants and the charge on
these four London Flats was got vacated but available record
does not show remittance or payment of US$34 million to Al-
Towfeek Company. Further the defendants never before the
High Court of Justice Queens Bench Division, London raised plea
of they having no interest in the four London Flats charged nor
any other person or entity seems to have filed objection in Court
claiming ownership of the four London Flats.
15. The other important circumstance is the conduct of Mian

Muhammad Nawaz Sharif himself on the publication of Panama
Paper Leaks, he himself felt compelled to come up with his own
version about the four London Flats. On close examination of his
two speeches first dated 05.04.2016 to the Nation and the other
dated 16.05.2016 on the floor of National Assembly, he has not
disowned the ownership of the four London Flats by him and his
family rather in categorical terms has admitted of having
acquired/ purchased the four London Flats albeit from sources of
sale of Gulf Steel Mills, Dubai and Al-Azizia Steel Mills, Jeddah.
Had he or his family nothing to do with the four London Flats,
there would have been no occasion for him to appear and give
response to it. Yet another fact that seems to be established on
record is the very interview of Hassan Nawaz Sharif to Tim
Sebastian in BBC program Hard Talk where the interviewer/
anchor asked him a direct question that does he know who owns
the flats he is living in, his answer to this question was that it is
not the question right now. Again he was asked by the
interviewer that does he know who owns the flats he lives in, he
again answered by saying I am not the right person to ask that.
These were total evasive replies and one can imagine as to why
and for what reason and on what account such evasiveness has
been displayed. He could not have been so innocent or naive as
not to know the owner of the Flats in which he has been
continuously living for almost more than six years. The
innocence has its limits. He could have named the owner of the
four London Flats but he chose not to do so. Even when he was
specifically asked that the London Flats are illegally bought by
his father, he chose not to deny but again replied evasively.
Hussain Nawaz Sharif, in his interview dated 07.03.2016 in
Program Kal Tak at Express News stated that he has three
offshore companies in London and he has also categorically
stated that London Flats are his properties; Nescoll and Nielsen
companies own those Flats and he is the owner of Nescoll and
Nielsen. In this very interview, he has neither given the date on
which he become owner of the three companies and the four
London Flats nor did he mention about the source of funds from
which these properties were acquired by him and how he paid
them. No income purported to be generated from businesses of
Hussain Nawaz Sharif and Hassan Nawaz Sharif has been
brought on record. One document of Aldar Audit Bureau dated
19.01.2017 addressed to Hussain Nawaz Sharif as the owner of
Hill Metals Establishment Jeddah has been filed at page 133 of
CMA No.432 of 2017 by Mr. Salman Akram Raja, learned ASC.
With this letter is attached a summary showing net profit after
tax of Hill Metals Establishment in the years 2010 to 2014.
Apart from this letter, no other record has been made available
to the Court regarding Hill Metals Establishment and it is even
not disclosed as to when Hill Metals was established and from
what funds and what business it was doing. Even the certificate
showing registration of Hill Metals Establishment is not filed. The

figures, as per letter has been traced and it is not stated that as
to from where and from what sources they have been traced.
No bank document showing the financial transactions of Hill
Metals Establishment has been placed on record. This very
letter, therefore, does not establish anything. Hussain Nawaz
Sharif in his interview dated 07.03.2016 in Program Kal Tak has
specifically stated as follows:
"

"
This statement of Hussain Nawaz Sharif is altogether
contradictory as they cannot stand together. If Mian Muhammad
Nawaz Sharif is not the owner of properties then in Sharia also
he will not own the properties. However, in the second sentence
while asserting that in Sharia all his properties belong to his
father Mian Muhammad Nawaz Sharif appears to be true fact for
that had it not been true he would have not spoken so, more so
looking at the background of his education i.e. Barrister from
Lincolns Inn since 1996 and also having his own family that of
two wives and children. It may be noted here that none of the
interviews are disputed or denied rather they all are admitted.
16. Mr. Makhdoom Ali Khan, learned Senior ASC for Mian
Muhammad Nawaz Sharif has contended that privilege under
Article 248 of the Constitution is not claimed by Mian Muhammad
Nawaz Sharif as Prime Minister of Pakistan rather he claims

privilege of his speech made on floor of the House in terms of
Article 66 of the Constitution. He has cited many cases to show
that this privilege cannot be abridged or taken away from the
Parliamentarians and the only restriction placed on the
Parliamentarian is provided under Articles 68 and 204 of the
Constitution. To the extent the submission of the learned Senior
ASC for Mian Muhammad Nawaz Sharif goes there cannot be any
cavil, however, Mian Muhammad Nawaz Sharif time and again
stated that he will not claim any privilege in this matter. Even in
his concise statement while referring to speech in the
Parliament, he himself has relied upon his speech on floor of the
House and did not out rightly claim privilege. However, I am not
altogether basing my note on mere speech of Mian Muhammad
Nawaz Sharif on the floor of the House.
17. Mr. Makhdoom Ali Khan, learned Senior ASC for Mian
Muhammad Nawaz Sharif has vociferously argued that standard
of proof which was actually required for proving qualifications for
membership of Majlis-e-Shoora after 18th amendment was
substantially raised and it is not the same as is applicable to
ordinary cases. Mr. Taufeeq Asif, learned ASC however
contended that standard of proof was not raised but remained
ordinary. The provision of Article 62 of the Constitution, prior to
18th amendment was as follows:
62. Qualifications for membership of Majlis-e-

Shoora (Parliament),- A person shall not be
qualified to be elected or chosen as a member of
Majlis-e-Shoora (Parliament) unless-
(a)
.
(b)
.
(c)
.
(d)
.
(e)
.
(f) he is sagacious, righteous and non-profligate
and honest and ameen;
The provision of Article 62 of the Constitution, after 18 th
amendment is as follows:
62(1) A person shall not be qualified to be elected

or chosen as a member of Majlis-e-Shoora
(Parliament) unless-
(a)
.
(b)
.
(c)
.
(d)
.
(e)
.
(f) he is sagacious, righteous, non-profligate,
honest and ameen, there being no declaration
to the contrary by a court of law.
The difference that has been made in clause (f) of this Article
after 18th amendment is the addition of words there being no
declaration to the contrary by a Court of law. This only means
that the qualification of candidate of Majlis-e-Shoora
(Parliament) under clause (f) previous to the 18th amendment
was capable of being challenged without any hurdle in that the
challenger only had to establish that the candidate is not
sagacious, righteous, non-profligate and honest and ameen.

However, after 18th amendment this open ended provision was
circumscribed by addition that there being no declaration to the
contrary by a Court of law. It was conceded by Mr. Makhdoom
Ali Khan, learned Senior ASC during the course of arguments
that the Supreme Court is the Court of law and also competent
to give declaration but contended that there has to be a trial by
way of recording evidence before the Court of appropriate
jurisdiction. There may not be two views about this submission
of the learned Senior ASC but at the same time it is also well
established that the question of trial do arise when there are
disputed questions about the given facts and yet again the High
Court under Article 199 of the Constitution so also this Court
under Article 184(3) of the Constitution has ample power to pass
declaration where the matter is based on practically admitted
facts. Although large number of cases have come before this
Court where challenge under Article 62(1)(f) of the Constitution
were adjudicated and determined in the lower forums.
Incidently, a direct Petition under Article 184(3) of the
Constitution was filed before this Court in the case of Syed
Mehmood Akhtar Naqvi v Federation of Pakistan through
Secretary Law & others [PLD 2012 Supreme Court 1054] where
the election of Parliamentarian was challenged on the ground of
their having dual citizenship and after elaborate discussion on
the issue this Court passed the declaration as follows:
(a) Ch. Zahid Iqbal, MNA, Ms. Farah Naz Isfahani,

MNA, Mr.Farhat Mehmood Khan, MNA, Mr. Jamil
Ahmad Malik, MNA, Mr. Muhammad Akhlaq, MPA
(Punjab), Dr. Muhammad Ashraf Chohan, MPA

(Punjab), Ms. Nadia Gabol, MPA (Sindh), Ch.
Waseem Qadir, MPA (Punjab), Ch. Nadeem Khadim,
MPA(Punjab), Ms. Amna Buttar, MPA (Punjab), Dr.
Ahmad Ali Shah, MPA (Sindh) have been found
disqualified from being members of Majlis-e-Shoora
(Parliament) and Provincial Assemblies because of
their disqualification under Article 63(1)(c) of the
Constitution.
(b) The Parliamentarians/Members of Provincial

Assemblies, who have been declared to be
disqualified, in view of the established fact that they
have acquired the citizenship of Foreign States,
therefore, no question has arisen, which is to be
determined by the Chairman/Speaker. Thus, no
reference under Article 63(2) is being made.
(c) The Election Commission is directed to de-notify

the respective memberships of
Parliament/Assemblies of aforesaid persons.
(d) All the Members of the Parliament/Provincial

Assemblies noted above had made false declarations
before the Election Commission while filing their
nomination papers and as such appear to be guilty of
corrupt practice in terms of Section 78 of
Representation of Peoples Act, 1976, therefore, the
Election Commission is directed to institute legal
proceedings against them under section 82 of the
Act read with sections 193, 196, 197, 198 and 199
PPC in accordance with law.
(e) The members of Parliament/Provincial Assemblies

noted hereinabove, being disqualified persons are
directed to refund all monetary benefits drawn by
them for the period during which they occupied the
public office and had drawn their emoluments etc.
from the public exchequer including monthly
remunerations, TA/DA, facilities of accommodation
along with other perks which shall be calculated in
terms of money by the Secretaries of the Senate,
National Assembly and Provincial Assemblies
accordingly.
(f) The amount, so recovered from all of them by

respective Secretaries shall be deposited in the
public exchequer within a period of two weeks and
compliance report shall be sent to the Registrar.
(g) As regards the case of Senator A. Rehman Malik,

it may be noted that at the time of filing of

nomination papers for election to the Senate held in
the year 2008, he had made a false declaration to
the effect that he was not subject to any of the
disqualifications specified in Article 63 of the
Constitution or any other law for the time being in
force for being elected as a member of the
Parliament/Provincial Assembly, therefore, reference
will be required to be made to the Chairman Senate
under Article 63(2) in view of the provision of section
99(1)(f) of the Act of 1976, which lays down that a
person shall not be qualified from being elected or
chosen as a member of an Assembly unless he is
sagacious, righteous and non-profligate and honest
and ameen. Mr. A. Rahman Malik, in view of the
false declaration filed by him at the time of
contesting the election to the Senate held in the year
2008, wherein he was elected, cannot be considered
sagacious, righteous, honest and ameen within the
contemplation of section 99(1)(f) of the Act of 1976.
Therefore, for such purposes Article 63(1)(p) is to be
adhered to because the disqualification incurred by
him is
envisaged under the law, referred to hereinabove
in view
of his own statement that he had renounced his
citizenshipof UK
whereas the fact remains that such renunciation
along with declaration can only be seen as having
been made on 29-5-2012.
(h) Senator A. Rehman Malik is directed to refund all

monetary benefits drawn by him up to 11-7-2012 for
the period during which he occupied the public office
in the same manner as directed in the case of other
Parliamentarians noted above.
(i) As Mr. A. Rehman Malik had made false

declarations while filing his nomination papers before
the Election Commission in the election held in the
year 2008, therefore, the Election Commission is
directed to institute legal proceedings against him as
it has been directed in the case of above said
parliamentarians.
18. I may also observe here that this Court while dealing with
Constitution Petition under Article 184(3) of the Constitution

neither acts as a Civil Court conducting trial of the case nor does
it act as a Criminal Court conducting trial of an accused person in
a criminal offence rather the Court purely decide such
Constitution Petition on matters and facts stated and brought
before this Court purely on the basis of constitutional provision
that being a case of public importance with reference to
enforcement of Fundamental Rights as conferred in Chapter 1
Part II of the Constitution.
19. This being the legal position, Mian Muhammad Nawaz
Sharif against whom in the very Constitution Petitions before us
allegation was made that he and his family own four London
Flats and the sources of acquiring all these properties have not
been declared, to me as is said earlier, there was a duty cast
upon Mian Muhammad Nawaz Sharif as holder of Public Office to
satisfy this Court and the Nation of the country (which being
their Fundamental Right) about the true facts regarding four
London Flats, which he miserably failed to do so and thus what
emerges is that he has not been Honest and Ameen in terms of
Article 62(1)(f) of the Constitution. Being faced with this
scenario, the Court cannot be expected to sit as a toothless body
and become a mere spectator but it has to rise above screen of
technicalities and to give positive verdict for meeting the ends of
justice and also to safeguard the Fundamental Rights of the
people of Pakistan. It is thus declared that Mian Muhammad
Nawaz Sharif has not been Honest and Ameen in terms of Article
62(1)(f) of the Constitution and thus rendered himself
disqualified from holding the office of a Member of National
Assembly of Pakistan and ceasing to be the Prime Minister of
Pakistan. I will accept the three Constitution Petitions to the
above extent.
JUDGE
SH. AZMAT SAEED, J.- I have had the privilege of reading the
judgments of my learned brothers Ejaz Afzal Khan and Ijaz ul Ahsan, JJ. I find
myself, in principle, in agreement with the conclusions drawn in the said
judgments. However, in order to elaborate the reasons, which have prevailed with
me, I have added my following additional note.
2. The instant matter attracted more public interest and media
attention than anyone expected. Some of such attention unfortunately was
contaminated with factually incorrect opinions, legally fallacious concepts and
predicted decisions, which were bounced around on the airwaves every evening.
The temptation to restrain such media coverage and public comments was
resisted. Freedom of expression and press is a right enshrined in Article 19 of the
Constitution of the Islamic Republic of Pakistan, 1973 and this Court is bound to
defend the same. An open Court is the essence of our Legal System. Restraining
comments on the Court proceedings would perhaps negate the very concept of an
open Court. Being insulted from all criticism, it can do more harm to an
Institution than a little unfair criticism. In the instant cases, strong emotions were
unleashed from both sides of the aisle but this Court cannot allow itself to
succumb to populism and must remain steadfast to its oath. We cannot be tempted
to pronounce a popular decision but must decide all cases in accordance with law
without fear or favour, affection or ill-will.
3. Tragically, some of such legal fallacies of the often ill-informed
and misguided public debate penetrated into the Courtroom, hence, it has become
imperative to address the same even at the risk of stating the obvious.
4. Constitution Petitions Nos.29 and 30 of 2016, under Article 184(3)
of the Constitution of the Islamic Republic of Pakistan, 1973, have been variously
filed by the two Members of the National Assembly, who are also the Heads of
their respective Political Parties currently in the Opposition. It has been alleged
that in the first week of April, 2016, documents, purportedly the record of a
Panama based Law Firm, Mossack-Fonseca were leaked, released and published
in the International Media, the world over. The said Law Firm was apparently
involved in establishing, structuring and managing Offshore Companies on behalf
of its clients from all over the world, including Pakistan. It is in the above
backdrop, the Petitioners filed the aforesaid two Constitution Petitions.
5. In pith and substance, it is the case of the Petitioners in
Constitution Petitions Nos.29 and 30 of 2016 that, primarily, as per the
information in the public domain, purportedly emanating from the aforesaid leaks,
commonly referred to as the Panama Papers, various assets, properties and
businesses held in the name of Offshore Companies and other entities are, in fact,
owned by Respondent No.1 i.e. the Prime Minister of Pakistan and the members
of his family, including Respondents Nos.6 to 8. It is alleged that such assets have
neither been declared in the Nomination Papers of Respondent No.1 nor the
source of funds for the acquisition thereof disclosed.
6. Initially, the Respondents did not take any objection to the
maintainability of the instant petitions under Article 184(3) of the Constitution.
This Court vide its order dated 03.11.2016 passed in Constitution Petition No.29
of 2016 held that the questions raised were of public importance and involved, the
enforcement of Fundamental Rights. The precedent law on the subject as laid
down by this Court was cited and relied upon. However, during the course of the
proceedings, on behalf of the Attorney General for Pakistan, a question was raised
to the effect that there is no issue regarding the enforcement of Fundamental
Rights involved in these proceedings. Furthermore, the learned counsels for
Respondents also contended that disputed questions of facts had emerged, which
could not be adjudicated upon by this Court in exercise of its jurisdiction under
Article 184(3) of the Constitution.
7. The foundation of our Constitutional dispensation as is evident
from the Constitutional provisions, more particularly, the opening lines of its
Preamble is that the Sovereignty vests in Almighty Allah and authority is to be
exercised by the people of Pakistan through their chosen representatives. This is
the heart and soul of our Constitution, which is also reflected in Article 17, the
Fundamental Right of Freedom of association. It is an unalienable right of the
people of Pakistan to be governed by and under the authority of their chosen
representatives. A right on which the entire edifice of our Constitutional and
Legal Framework rests. This aspect of the matter in the context of the jurisdiction
of the Court under Article 184(3) of the Constitution has been considered in
various judgments of this Court, including the judgment, reported as Air Marshal
(Retd) Muhammad Asghar Khan v. General (Retd) Mirza Aslam Baig, Former
Chief of Army Staff and others (PLD 2013 SC 1), wherein it has been observed,
inter alia, as follows:-
102. Above are the reasons for our short

order of even date whereby the instant petition
was disposed of as under:
The Constitution of the Islamic

Republic of Pakistan commands
that it is the will of the people of
Pakistan to establish an order
wherein the State shall exercise its
powers and authority through the
chosen representatives of the
people, wherein the principles of
democracy, freedom, equality,
etc., shall be fully observed, so
that the people of Pakistan may
prosper and attain their rightful
and honoured place amongst the
nations of the world, and make
their full contribution towards
international peace and progress
and happiness of humanity.
People of Pakistan had been

struggling to establish a
parliamentary and democratic
order since long within the
framework of the Constitution and
now they foresee a strong system
which is established by the
passage of time without any threat
and which is subject to the
constitution and rule of law.
2. The essence of this Human

Rights case is based on the
fundamental right of citizens
enshrined in Article 17 of the
Constitution. It raises an
important question of public
importance to enforce the
fundamental rights, inter alia,
noted hereinabove, therefore, in
accordance with the provisions of
Article 184(3) of the Constitution,
jurisdiction has been assumed and
exercised to declare, for the
reasons to be recorded later, as
under:-
(1) That citizens of

Pakistan as a matter of
right are free to elect
their representatives in
an election process
being conducted
honestly, justly, fairly
and in accordance with
law.
8. If the authority is exercised by an alien body i.e. other than the

chosen representatives of the people of Pakistan then will the laws made by some
alien body qualify as law in terms of Article 5 of the Constitution and will the
citizens of the Pakistan be under any legal obligation to obey the same?
9. Thus, to exercise authority on their behalf by their chosen
representatives is the most foundational of all the Constitutional rights of the
people of Pakistan, if a disqualified person, as alleged, usurps such role and
thereafter becomes the Prime Minister surely such right of the people is effected
and is liable to be enforced by this Court. The contentions of the learned Attorney
General for Pakistan to the contrary cannot be accepted and it is reiterated that
these Petitions under Article 184(3) of the Constitution are maintainable.
10. A close scrutiny of the case of the Petitioners, more particularly, as

is obvious from the contents of Constitution Petitions No.29 & 30 of 2016 and the
prayers made therein reveals that a two pronged attack has been made. On the one
hand, it is the case of the Petitioners that Respondent No.1 Mian Muhammad
Nawaz Sharif is disqualified from being a Member of the Majlis-e-Shoora in view
of non-disclosure of the properties i.e. Flats. No 16, 16-A, 17 and 17-A, Avenfield
House, Park Lane, London owned by him through his dependent daughter
Maryam Safdar i.e. Respondent No.6, in his Nomination Papers. It is also prayed
that Respondents Nos.9 and 10 are also disqualified from holding such public
office and liable to be prosecuted for abetting the other private Respondents.
11. Furthermore, it is alleged that Respondent No.1 and the other
private Respondents in their various public statements and interviews have neither
honestly nor successfully explained the source of funds for the acquisition of the
properties in question i.e. Flats No.16, 16-A, 17 and 17-A, Avenfield House, Park
Lane, London, hence, are guilty of an offence under Section 9(a)(v) of the
National Accountability Bureau Ordinance, 1999, hence, they are liable to be
prosecuted and punished thereunder.
12. Disqualification from being a Member of the Majlis-e-Shoora on
account of non-declaration or false declaration of assets and prosecution and
punishment for inability to explain the source of funds for acquisition of such
assets have their genesis in two separate sets of Statutes with different principles
of law involving distinct and separate jurisprudence, hence, intermingling the two
would be illogical, patently illegal and may lead to a gross miscarriage of justice.
13. The elections to the Majlis-e-Shoora, as ordained by the
Constitution are conducted in accordance with the provisions of the
Representation of the People Act, 1976 (ROPA). The scheme of the law, includes
financial disclosures with a declaration of assets and liabilities by each candidate.
Such disclosure is critical and failure, in this behalf, has painful consequences.
14. Every candidate for the National Assembly is required to file his
Nomination Papers in terms of Section 12 of ROPA and the relevant provision of
Section 12(2)(f) thereof reads as follows:-
12(2)(f) a statement of his assets and
liabilities and those of his spouse and
dependents on the prescribed form as on the
preceding thirtieth day of June;
15. The Nomination Papers are subjected to scrutiny in terms of
Section 14 of the ROPA and if the financial disclosures, as made, are found to be
false, the Nomination Papers are rejected and the candidate is not permitted to
contest the election, as is obvious from the provisions of Section 14(3)(c) of
ROPA, which reads as under:-
14. Scrutiny.(3) The Returning

Officer may, either of his own motion
or upon any objection, [either by an
elector or] [by any person referred to
in subsection (1),] conduct such
summary enquiry as he may think fit
and may reject nomination paper if
he is satisfied that-
(a)

.;
(b)
...
.;
(c) any provision of section 12 or

section 13 has not been complied with
[or submits any false or incorrect
declaration or statement in any
material particular] ; or
(d)
.......
;.
16. The election of a Returned Candidate can be declared void by the
Election Tribunal under Section 68 of ROPA, if the Returned Candidate has not
correctly disclosed his own assets and liabilities or that of his spouse or
dependants and false statement has been made in this behalf. Such an omission
also constitutes an offence of corrupt practices in terms of Section 78(3) of ROPA
with an exposure to criminal prosecution.
17. In the event of an election dispute, more particularly, after the
election, reaching the Election Tribunal strict procedural requirements have been
prescribed, which are rigorously enforced at the cost of the Election Petitioner.
However, an exception has been made in terms of Section 76A of ROPA,
whereby even if the Election Petitioner is to fail on account of non-fulfillment of
the aforesaid procedural requirements, the Election Tribunal is vested with the
inherent jurisdiction to nullify the election, where, inter alia, a Returned
Candidate has failed to faithfully disclose his assets (or liabilities) of himself, his
spouse or dependents. Section 76A of ROPA is reproduced hereunder for ease of
reference:-
76A. Additional powers of Election

Tribunal.-(1) If an Election Tribunal,

on the basis of any material coming
to its knowledge from any source or
information laid before it, is of the
opinion that a returned candidate
was a defaulter of loan, taxes,
government dues or utility charges,
or has submitted a false or incorrect
declaration regarding payment of
loans, taxes, government dues or
utility charges, or has submitted a
false or incorrect statement of assets
and liabilities of his own, his spouse
or his dependents under section 12,
it may, on its own motion or
otherwise, call upon such candidate
to show cause why his election
should not be declared void and, if it
is satisfied that such candidate is a
defaulter or has submitted false or
incorrect declaration or statement, as
aforesaid, it may, without prejudice
to any order that may be, or has been
made on an election petition, or any
other punishment, penalty or liability
which such candidate may have
incurred under this Act or under any
other law for the time being in force,
make an order
(a) declaring the election of the

returned candidate to be void;
and
(b) declaring any other contesting
candidate to have been duly
elected.
(2) If on examining the material or

information referred to in sub-section
(1), an Election Tribunal finds that
there appear reasonable grounds for
believing that a returned candidate is
a defaulter or has submitted a false
or incorrect declaration referred to in
subsection (1) it may, pending
decision of the motion under

subsection (1), direct that the result
of the returned candidate shall not be
published in the official Gazette.
(3) No order under sub-section (1) or

sub-section (2) shall be made unless
the returned candidate is provided an
opportunity of, being heard.]
18. A bare reading of the aforesaid provisions of the Representation of
the People Act, 1976 makes it clear and obvious that if a person fails to disclose
any asset owned by him, his spouse or dependent in his Nomination Papers in
terms of Section 12 of ROPA, he exposes himself not only to disqualification but
also prosecution for corrupt practices under Section 78 of ROPA besides any
other liability prescribed by the law.
19. In the aforesaid provisions reference to the source of funds for
acquisition of such undisclosed assets is conspicuous by its absence, hence;
wholly irrelevant. Even, if a delinquent person offers a perfect, legally acceptable
explanation for the source of funds for acquiring the undeclared assets, he cannot
escape the penalty of rejection of his Nomination Papers or annulment of his
election. Such is the law of the land and as has been repeatedly and consistently
interpreted by this Court, including in the judgments, reported as (1) Muhammad
Jamil v. Munawar Khan and others (PLD 2006 SC 24), (2) Khaleefa Muhammad
Munawar Butt and another v. Hafiz Muhammad Jamil Nasir and others (2008
SCMR 504) and (3) Muhammad Ahmad Chatta v. Iftikhar Ahmad Cheema and
others (2016 SCMR 763).
20. In all the above cases, the candidates were de-seated for non-
disclosure of assets belonging to them, their spouses or their dependants. No
explanation as to the source of funds for acquisition of such assets was asked for,
offered, accepted or rejected.

21. On the other hand, with regard to a criminal offence under Section
9(a)(v) of the National Accountability Bureau Ordinance, 1999 (NAB Ordinance),
the law is equally settled. The relevant provisions read as under:-
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) .
(ii) .
(iii) .
(iv) ..
(v) If he or any of his dependents or
benamidars owns, possesses, or has
acquired right or title in any assets or
holds irrevocable power of attorney in
respect of any assets or pecuniary
resources disproportionate to his known
sources of income, which he cannot
reasonably account for or maintains a
standard of living beyond that which is
commensurate with his sources of
income or;
22. It is evident from a bare reading of the aforesaid provisions that the
prosecution must establish that a person or his spouse or dependent or benamidar
owns or possesses a property. If the aforesaid allegation is proved then the
accused must give an explanation as to the source of legal funds for acquiring
such property and upon his failure to do so, he becomes liable for punishment
under the aforesaid law. Such punishment not only includes fine and
imprisonment but also disqualification from holding a public Office, including

that of Member of the Majlis-e-Shoora for a period of 10 years under Section 15
of the NAB Ordinance, 1999. Reference, in this behalf, can be made to the
judgments, reported as (1) Iqbal Ahmed Turabi and others v. The State (PLD
2004 SC 830), (2) Ghani-ur-Rehman v. National Accountability Bureau and
others (PLD 2011 SC 1144), (3) Abdul Aziz Memon and others v. The State and
others (PLD 2013 SC 594), (4) The State through Prosecutor General
Accountability, National Accountability Bureau, Islamabad v. Misbahuddin Farid
(2003 SCMR 150), (5) Syed Zahir Shah and others v. National Accountability
Bureau and another (2010 SCMR 713), (6) Muhammad Hashim Babar v. The
State and another (2010 SCMR 1697) and (7) Khalid Aziz v. The State (2011
SCMR 136).
23. In none of the aforesaid cases was any person convicted without a
definitive finding that the assets were in fact owned or possessed by the accused,
his spouse, his dependents or benamidars. And thereafter, the accused had failed
to account for the source of funds for acquiring the said property and if the
explanation was found unsatisfactory, conviction followed.
24. The explanation of the source of funds for acquiring the property is
a requirement of Section 9(a)(v) of the NAB Ordinance, which cannot ipso facto
migrate into ROPA or the Constitutional provisions pertaining to elections
especially in the absence of any legislation by the Reformers. Any effort, in this
behalf, would not only be without any jurisprudential basis but be illegal.
25. In the above backdrop to hold that an MNA, who may (or may not)
own an undeclared property yet his explanation for the source of the funds for
acquiring such property, though legally irrelevant, is not acceptable, hence, such
MNA is disqualified, is a legal absurdity under the laws of the Islamic Republic
of Pakistan.
26. We cannot resort to exceptionalisim by making a departure from

the settled law and inventing a new set of rules merely because Respondent No.1
holds the Office of the Prime Minister. The last time in our legal history, when
such a course of action was followed, it had tragic consequences.
27. There is a possibility that the alleged grounds for disqualification
and the allegations constituting an offence under Section 9(a)(v) of the NAB
Ordinance may partially overlap. However, it is a legal impossibility to disqualify
a person merely upon allegations. Though, such allegations may be sufficient for
initiation of criminal proceedings under the NAB Ordinance. To disqualify a
person in such an eventuality would require turning our entire Legal System on its
head and would constitute an act of jurisprudential heresy.
28. The Petitioners in an attempt to advance their case laid great
emphasis on Article 62(1)(f) of the Constitution. It was canvassed at the bar, on
their behalf, that the explanation offered by Respondent No.1 for acquisition of
the four Flats in London was not honest.
29. The provisions of Article 62(1)(f) of the Constitution are
reproduced herein below for ease of reference:-
62. (1) A person shall not be qualified to be

elected or chosen as a member of Majlis-e-
Shoora (Parliament) unless
(a) .
(b) .
(c) .
(d) .
(e) .
(f) he is sagacious, righteous, non-

profligate, honest and ameen, there
being no declaration to the contrary by a
court of law; and
(g)
30. Before the said provisions can be pressed into service, there must
be a declaration by Court of law. At the risk of stating the obvious, it may be
clarified that the Courts of law are concerned with the matters of law not morality.
There can be no manner of doubt that the term honest as employed in Article
62(1)(f) refers to legal honesty, an objective concept and not mere moral or
ethical honesty, which is subjective. The Courts have never wandered into the
realm of morality, in this behalf.
31. In the instant case, the issue agitated pertains not to any incorrect
statement made by the Respondents but rather the alleged failure to disclose the
entire facts. In the circumstances, a legal obligation to disclose such facts appears
to be a sine qua non to attract the provisions of Article 62(1)(f) of the
Constitution.
32. The election disputes pertaining to disqualification, including in
view of Article 62(1)(f) of the Constitution, may crop up before, after or during
the elections. It may originate at the time of scrutiny of the Nomination Papers by
the Returning Officer, during the course of election and immediately thereafter in
disputes before the Election Commission of Pakistan. But most often Election
Petitions are filed before the Election Tribunal eventually constituted under
ROPA. And occasionally through Constitutional Petitions in the nature of quo
warranto filed before the High Court under Article 199 or before this Court under
Article 184(3) of the Constitution of the Islamic Republic of Pakistan, 1973. Such
proceedings may or may not result in disqualification of a person or annulment of
his election or a part thereof. In some of such matters, which have come up before
this Court Article 62(1)(f) of the Constitution required interpretation.
33. The provisions of Article 62(1)(f) of the Constitution in not too

dissimilar circumstances were invoked earlier seeking disqualification of
Respondent No.1. A Writ Petition was filed in the Lahore High Court wherein it
was contended that Respondent No.1 was liable to be disqualified on the
allegations that he had made a misstatement before the National Assembly. The
Writ Petition was dismissed vide Order dated 02.09.2014. An Intra Court Appeal
bearing No.865 of 2014 was also filed, which was also dismissed vide judgment
dated 8th September, 2014, reported as Gohar Nawaz Sindhu v. Mian Muhammad
Nawaz Sharif and others (PLD 2014 Lahore 670). The Appeal was dismissed by,
inter alia, holding that a political question was involved, further the allegations of
misstatement have not been established on the material available on the record
and such statement on the floor of the House was protected by the privilege under
Article 66 of the Constitution, as it did not fall within the ambit of any of the
exception thereto as set down by this Court in its various judgments.
34. The aforesaid judgment was challenged before this Court through a
Civil Petition for Leave to Appeal. Simultaneously, several Constitutional
Petitions under Article 184(3) of the Constitution were also filed seeking a similar
relief which were heard along with the said Civil Petition for Leave to Appeal.
The aforesaid Civil Petition for Leave to Appeal and the Constitutional Petitions
were heard by a Larger Bench of this Court and were dismissed vide judgment,
reported as Ishaq Khan Khakwani and others v. Mian Muhammad Nawaz Sharif
and others (PLD 2015 SC 275). This Court held that the question involved before
the learned High Court was not of a nature which could not be adjudicated upon,
hence, the judgment of the learned High Court only to the extent that the Writ
Petitions being not maintainable, were set aside. However, the judgment
dismissing the Writ Petition was maintained and the Constitutional Petitions
under Article 184(3) of the Constitution were also dismissed. The legal questions,
which floated to the surface, were not answered.

35. However, Article 62(1)(f) of the Constitution also came up in the
cases, reported as (1) Ghaznafar Ali Gull v. Ch. Tajammul Hussain and others
(1997 CLC 1628), (2) Nawabzada Iftikhar Ahmed Khan Bar v. Chief Election
Commissioner, Islamabad and others (PLD 2010 SC 817), (3) Muhammad
Rizwan Gill v. Nadia Aziz and others (PLD 2010 SC 828), (4) Rana Aftab Ahmad
Khan v. Muhammad Ajmal and another (PLD 2010 SC 1066), (5) Muddasar
Qayyum Nahra v. Ch. Bilal Ijaz and others (2011 SCMR 80), (6) Mian Najeeb-
ud-Din Owaisi v. Aamir Yar and 7 others (2011 SCMR 180), (7) Malik Iqbal
Ahmad Langrial v. Jamshed Alam and others (PLD 2013 SC 179), (8) Mian
Najeeb-ud-din Owasi and another v. Amir Yar Waran and others (PLD 2013 SC
482), (9) Sadiq Ali Memon v. Returning Officer, NA-237 Thatta-I and others
(2013 SCMR 1246), (10) Abdul Ghafoor Lehari v. Returning Officer PB-29,
Naseerabad-II and others (2013 SCMR 1271), (11) Muhammad Khan Junejo v.
Federation of Pakistan through Secretary, M/o Law, Justice and Parliamentary
Affairs and others (2013 SCMR 1328), (12) Allah Dino Khan Bhayo v. Election
Commission of Pakistan (2013 SCMR 1655), (13) Molvi Muhammad Sarwar and
others v. Returning Officer PB-15 Musa Khail and others (2013 CLC 1583), (14)
Malik Umar Aslam v. Mrs. Sumaira Malik and others (2014 SCMR 45), (15)
Muhammad Siddique Baloch v. Jehangir Khan Tareen and others (PLD 2016 SC
97) and (16) Muhammad Ijaz Ahmed Chaudhry v. Mumtaz Ahmed Tarar and
others (2016 SCMR 1).
36. In all the aforesaid cases, the applicability of Article 62(1)(f) of the
Constitution was considered. In no case, any person was disqualified under the
said Article in the absence of an established and proved breach of a legal
obligation or violation of a law. In no case, the question of Article 62(1)(f) was
even seriously considered in the absence of at least specific allegations of breach
of a legal obligation or violation of law. No judgment of this Court has been cited
at the bar where a person has been disqualified under Article 62(1)(f) for being
dishonest where such alleged dishonesty did not offend against the law or involve
a breach or non-fulfillment of a legal obligation.
37. Such is the true and obvious import of Article 62(1)(f) of the
Constitution, as has been consistently without any exception interpreted and
applied by this Court. Article 62(1)(f) of the Constitution cannot be permitted to
be used as a tool for political engineering by this Court nor should this Court
arrogation unto itself the power to vet candidates on moral grounds, like a Council
of Elders as is done in a neighbouring Country. Under our Constitutional
dispensation, Pakistan is to be governed by the Representatives chosen by the
people and not chosen by any Institution or a few individuals.
38. The Petitioners have laid great emphasis on the various speeches
on the subject in question made by Respondent No.1 as well as interviews given
by him and Respondents Nos.6 to 8 at various points of time. The learned counsel
went to great lengths in an attempt to show contradictions and improvements in
explanations offered by the said Respondents with regard to the assets attributed
to them. The aforesaid speeches and interviews are, at best, previous statements
with which the makers thereof could be confronted in the event of an evidentiary
hearing, especially as the said Respondents were under no legal obligation to
make such statements or give such interviews. The compulsion was political and
so to its effect.
39. Be that as it may, there can be no escape from the fact that the
statements made in the speeches and interviews given by Respondents No.1 and 6
to 8 do not appear to be in sync with each other.
40. At best periodically and incrementally small pieces of a jigsaw
puzzle were made public, which do not really fit in with each other. Had the
explanations been clear, satisfactory and acceptable, no one would have been
allowed to come knocking at our door.
41. Emphasis was laid on behalf of the Petitioners upon the alleged
contradictions between the statements/interviews of Respondent No.1 and those
of Respondents Nos.6 to 8. The response of the counsel for the Respondents No.7
and 8, in this behalf, was not without force. He contended that there is no basis for
the assumption that the statements/interviews of Respondent No.7 are the gospel
truth and, therefore, the statements/ interviews of Respondent No.1 in purported
deviation thereof are untrue as is alleged by the Petitioners.
There is another aspect of the matter that true facts in respect of the title to
and the source of funds for the acquisition of the properties in question has not
been consecutively established through cogent, undisputed or reliable evidence,
therefore, truthfulness or otherwise of the statements/ interviews of Respondents
No.1 or 7 cannot be ascertained.
42. It has been noticed that the learned counsel for the Petitioners had
attempted to present their case for disqualification of Respondent No.1 on the
alleged lack of probity in statements/interviews of Respondent No.7. Vicarious
liability has a precarious existence on the periphery of our Legal System as an
extreme exception to the general principle that a person is responsible for his own
acts and omissions and not that of others. Such vicarious liability must be
specifically set forth in clear-cut terms and cannot be assumed. Such vicarious
liability has no place in our Election Laws, including the Constitutional provisions
of Articles 62 and 63 pertaining to the qualification and the disqualification of
candidates. A father cannot be disqualified if his son is of unsound mind [Article
63(1)(a)]. Similarly, a father cannot be disqualified if his son has been convicted
for an offence involving moral turpitude or such son has been dismissed from the
service of Pakistan (Article 63(1)(h) & (i). Thus, obviously a father cannot be
disqualified if his son is allegedly dishonest [Article 62(1)(f)].

43. To rely upon the statements/interviews of Respondents No.7 and 8,
in the above context, would require rewriting the Laws pertains to Elections,
including Articles 62 and 63 of the Constitution and the corresponding provisions
of ROPA, 1976. In the current legal dispensation attributing vicarious liability to a
father for the acts and omissions of his son, more particularly, oral statements
would result in a legal farce, which cannot be contemplated.
44. The learned counsel for Respondent No.1 with his usual
professional dexterity pleaded privilege under Article 66 of the Constitution
regarding the speech on 16th May, 2016 made on the floor of the House by
Respondent No.1. We are aware of the speech and debate clause and the
protection available to the Members of the Parliament thereunder and also the
limitations of such protection and privilege. The speech dated 16th May, 2016, on
its own is not a ground for culpability, hence, it is not necessary to decide such
privilege.
45. In pith and substance, the case of the Petitioners in Constitution
Petitions Nos.29 & 30 of 2016, was focused on the four flats i.e. Flats Nos.16, 16-
A, 17 and 17-A, Avenfield House, Park Lane, London, in respect whereof, it was
contended that the same were in the beneficial ownership of Respondent No.6
Maryam Safdar, who allegedly was legally dependant of Respondent No.1 Mian
Muhammad Nawaz Sharif and the said Respondent No.1 had not disclosed the
ownership of the said flats in his Nomination Papers and in the periodic statement
of assets submitted to the Speaker, hence, was disqualified. The case of the
Petitioners in Constitution Petitions Nos.29 & 30 of 2016 hinged on the allegation
that Respondent No.6 Maryam Safdar was a dependant of Respondent No.1 and,
in this behalf, reliance was placed upon the Income Tax Return of Respondent
No.1 for the year 2011, in which Respondent No.6 had been mentioned in
Column No.12 pertaining to the assets held in the name of, inter alia, a
dependant. It was also alleged that the said Respondent No.6 had no independent
source of income. Reference, in this behalf, was made to her Income Tax Returns
and that of her husband Muhammad Safdar, Respondent No.9.
46. The record reveals that Respondent No.6 was mentioned in the
aforesaid terms only in one Income Tax Return i.e. for the year 2011, while it is
not so mentioned in the preceding or succeeding Financial Years in the Income
Tax Returns by Respondent No.1.
47. The learned counsels for Respondents Nos.1 & 6 also stated that if
property was held in someone else's name whether a dependant or not, it could
only be mentioned in the said Column at that point of time. Since land had been
purchased by Respondent No.1 in the name of Respondent No.6, hence, her name
was mentioned in respect of the said land in the relevant Column in the relevant
year and upon receipt of consideration subsequently with regard to the said land
from Respondent No.6 Maryam Safdar through Banking Channels, her name was
excluded in the next year from the said Column.
48. The learned counsel also brought to the notice of this Court a
subsequent Notification dated 03.7.2015 issued by the Federal Board of Revenue
amending the Income Tax Form wherein property if held in someone else's name
would be specifically mentioned without showing the said person, as a dependant.
49. It is also evident from the public record, copies whereof were filed
by the Petitioners that a large number of shares of various companies were owned
by Respondent No.6.
50. It was also found strange that on one hand, the Petitioners claimed
that Respondent No.6 owned four very valuable flats in Central London worth
millions of dollars, yet, it was alleged, she was a dependant of Respondent No.1.
51. In the above circumstances, it is not possible to determine
conclusively on the basis of the material produced by the Petitioners or which had
otherwise become available that Respondent No.6 was a dependant of Respondent
No.1 and the property, if any, in her name, was required to be disclosed by
Respondent No.1 in his Nomination Papers.
52. The primary basis of the case of the Petitioners are the series of
documents, which allegedly formed a part of the record of a Panamian Law Firm
Mossack-Fonseca, which was leaked and are commonly referred to as the Panama
Papers. The said documents are, in fact, copies, including of e-mails and are by
and large unsigned. Furthermore, the said documents to the extent that the same
pertains to the private Respondents are, in fact, denied. In the circumstances, only
an innocent simpleton could expect this Court to give a finding or pronounce
judgment based upon the copies of unsigned documents, which are disputed and
have not come from proper custody. This is a legal impossibility in view of the
provisions of Qanun-e-Shahadat Order, 1984. Such documents cannot form the
basis of a judicial pronouncement in any civilized country with a developed or
even a developing Legal System. There is no legal precedent, in this behalf.
53. The documents in question are the purported result of the efforts of
investigative journalists. Such efforts should never be underestimated. Exposure
by such journalists has resulted in the crumbling of many an alabaster pedestal
and the fall of political icons. Such is the political not the legal consequence of the
reports of the journalists. We are also witnesses to the fact that such reports have
resulted in initiation of criminal prosecutions and launch of the proceedings for
the disqualification or impeachment of the high and mighty but mere publication
of such reports of material discovered by investigative journalists on its own, do
not ipso facto result in the convictions or impeachment.
54. The source of incriminating information is usually not official and
is fiercely guarded by such journalists with their liberty and occasionally with
their lives. The documents usually, as in the instant case, are copies and not duly
certified nor in a form acceptable in a Court of law. The whistle blower, who can
perhaps prove the documents may or may not be available. Immediate fall out is
political. However, for legal purposes, the efforts of such journalists should not be
discounted. Their reports are the vital key, which is used by investigators and
prosecutors to gather and collect material and evidence in a form acceptable to the
Court so that the facts can be ascertained and the law applied thereto.
Investigative journalists are not a substitute for investigators and prosecutors.
55. In the instant case, upon release of the Panama Papers, the
Opposition Parties and the Civil Society started demanding that the allegations
against the Members of the Sharif Family arising from the Panama Papers be
inquired into and the facts be ascertained. It was understood between the
Government and the Opposition that the allegations emanating the Panama
Papers would require to be established. In fact, there was consensus between
the lawman and layman alike that no punitive action could be taken against
Respondent No.1, any member of his family or any other person without at least
some ascertainment of facts through investigation or inquiry perhaps by a
Commission. In the above backdrop, a demand was made that a Commission
consisting of a Judge of this Court be appointed to conduct an inquiry, gather the
evidence and ascertain the facts. The Government, in principle, perhaps
reluctantly, accepted the demand. However, a serious dispute arose as to the
Terms of Reference (TORs) for such Commission. Despite many a meetings and
photo opportunity, the matter of the TORs could not be resolved. The
Government accused the Opposition of seeking a Prime Minister centric TOR,
while the Opposition claimed that the Government wished to expand the scope on
TORs to such an extent that no conclusion would be possible.
56. However, it appeared to be a common ground between all the
parties concerned that the contents of the Panama Papers raised serious issues
forming the basis of a host of allegations against Respondent No.1 and his family
and such allegations needed to be inquired into and established so that an action in
law, if justified, would be taken against Respondent No.1 be it disqualification or
prosecution for a criminal offence.
57. Such revelations regardless of the credibility of the journalists
responsible therefor, legally, at best, would form the basis of allegations until
proved through admission or evidence before the Court of Law. In 60 years
touching from 1957 to 2017, the proceedings, seeking disqualification of a
candidate or an elected member, have repeatedly come up before this Court from
various subordinate forums including the cases reported as (1) Muhammad Saeed
and 4 others v. Election Petitions Tribunal, West Pakistan and others [PLD 1957
SC (Pak.) 91], (2) Muhammad Khan Junejo v. Fida Hussain Dero (PLD 2004 SC
452), (3) Imtiaz Ahmed Lali v. Ghulam Muhammad Lali (PLD 2007 SC 369), (4)
Nawabzada Iftikhar Ahmed Khan v. Chief Election Commissioner (PLD 2010 SC
817), (5) Muhammad Rizwan Gill v. Nadia Aziz and others (PLD 2010 SC 828),
(6) Rana Aftab Ahmed v. Muhammad Ajmal (PLD 2010 SC 1066), (7) Haji Nasir
Mehmood v. Mian Imran Masood (PLD 2010 SC 1089), (8) Malik Iqbal Ahmad
Langrial v. Jamshed Alam and others (PLD 2013 SC 179), (9) Mian Najeeb-ud-
din Owaise v. Amir Yar Waran (PLD 2013 SC 482), (10) Muhammad Siddique
Baloch v. Jehangir Khan Tareen and others (PLD 2016 SC 97), (11) Muhammad
Yousaf Kaselia v. Peer Ghulam (PLD 2016 SC 689), (12) Rai Hassan Nawaz v.
Haji Muhammad Ayub and others (PLD 2017 SC 70), (13) Muddasar Qayyum
Nahra v. Ch. Bilal Ijaz and others (2011 SCMR 80), (14) Mian Najeeb-ud-Din
Owaisi v. Aamir Yar and 7 others (2011 SCMR 180), (15) Sadiq Ali Memon v.
Returning Officer, NA-237 Thatta-I and others (2013 SCMR 1246), (16) Abdul
Ghafoor Lehari v. Returning Officer PB-29, Naseerabad-II and others (2013
SCMR 1271), (17) Muhammad Khan Junejo v. Federation of Pakistan through

Secretary, M/o Law, Justice and Parliamentary Affairs and others (2013 SCMR
1328), (18) Dilawar Hussain v. The State (2013 SCMR 1582), (19) Allah Dino
Khan Bhayo v. Election Commission of Pakistan (2013 SCMR 1655), (20) Malik
Umar Aslam v. Mrs. Sumaira Malik and others (2014 SCMR 45), (21)
Muhammad Ijaz Ahmed Chaudhry v. Mumtaz Ahmed Tarar and others (2016
SCMR 1), (22) Muhammad Ahmed Chatta v. Iftikhar Ahmed Cheema (2016
SCMR 763), (23) Shamuna Badshah Qaisrani v. Muhammad Dawood (2016
SCMR 1420) and (24) Molvi Muhammad Sarwar and others v. Returning Officer
PB-15 Musa Khail and others (2013 CLC 1583).
58. In none of the above cases, any person was disqualified or
unseated on the basis of allegations alone without such allegations being duly
proved or the relevant facts duly ascertained before the Competent Legal Forum.
59. It is in the above perspective that the
instant Petitions were filed before this Court. The
parties were initially heard in an effort to narrow
down the controversy and formulate fair and
result oriented TORs. Proposed TORs were filed by
all the sides. It was understood between the
parties that a Commission would be appointed, as
is obvious from the order of this Court dated
07.11.2016, which is reproduced hereunder for
ease of reference:-
2. Be that as it may, we deem it appropriate

to direct all the parties to these proceedings to

place on record all the documents on which
they intend to rely in support of their
respective cases. No further opportunity in this
regard will be available to them during the
proceedings before the Commission. It is all
the more necessary for the reason that this
Court may also be able to go through these
documents before deciding the question of
appointment of Commission or otherwise. It is,
however, clarified here that in case the
Commission is appointed, this order will not
prejudice or curtail its authority to call for any
record from any source.
However, on 09.12.2016 Mr. Naeem Bokhari, learned counsel for the
Petitioner in Constitution Petition No.29 of 2016 on instructions, in a rather
belligerent tone, stated that a Commission by a Judge of this Court was not
acceptable and the matter be decided by this Court on the existing record. The
relief of the opposite side could barely be concealed. One of the unsolved
mysteries of the case is this sudden change of heart by the Petitioners and more
importantly what persuaded the Petitioners to believe that a definitive finding
could be given by this Court on the photocopies of disputed unsigned documents
not coming from a proper custody or Respondent No.1 could be disqualified on
mere allegations emanating out of the Panama Papers.
60. However, in order to initiate proceedings for an alleged offence
under Section 9(a)(v) of the NAB Ordinance, the allegations seriously leveled
may be sufficient. On its Constitutional jurisdiction being invoked, this Court and
the High Court may direct initiation of such criminal proceedings. Obviously,
neither this Court nor the High Court can directly convict a person, while
exercising its Constitutional original jurisdiction that too without recording any
evidence.
61. Adverting now to the Constitution Petition No.3 of 2017 filed by

Senator Siraj-ul-Haq, Ameer Jamat-e-Islami, who also sought the disqualification
of Respondent No.1 Mian Muhammad Nawaz Sharif. The main thrust of the
arguments of the learned counsel for the Petitioner (In Constitution Petition No.3
of 2017) was that the corruption and holding of assets beyond his known sources
of income by Respondent No.1 had been conclusively established in view of the
judgment of this Court in Syed Zafar Ali Shahs case, reported as Syed Zafar Ali
Shah and others v. General Pervaiz Musharaf, Chief Executive of Pakistan and
others (2000 SCMR 869). It was contended that the allegations, in this behalf,
were leveled by the State against Respondent No.1 Mian Muhammad Nawaz
Sharif but his counsel Mr. Khalid Anwar, learned Sr. ASC did not controvert the
said allegations. The record of the said case was summoned and examined and it
was discovered that Mr. Khalid Anwar, learned Sr. ASC was not the counsel of
Respondent No.1 Mian Muhammad Nawaz Sharif in the aforesaid case, hence,
the entire contention of the learned counsel is based on a misunderstanding.
62. Furthermore in the said case, the overthrow of a Democratic
Government through extra-Constitutional means was unfortunately upheld but no
findings of fact with regard to Respondent No.1 Mian Muhammad Nawaz Sharif,
were or could have been recorded. A mere mention that a large number of
references are pending against Respondent No.1 Mian Muhammad Nawaz Sharif
cannot form the basis of his disqualification.
63. Thus, the case, as canvassed by the Petitioners, more particularly,
in Constitution Petition No.29 of 2016 could not succeed as the allegations therein
could not be proved to the satisfaction of this Court. However, in view of the
nature of the jurisdiction invoked i.e. under Article 184(3) of the Constitution of
the Islamic Republic of Pakistan, 1973, which is inquisitorial in nature rather than
merely adversarial the Petitioners cannot be tied down merely to their pleadings.
The entire material available on the record must necessarily be examined in the
context of the applicable law.
64. We are confronted with a matter consisting of rather interesting
legal propositions and complicated facts. We cannot afford the luxury of over
simplification or intellectual lethargy. The questions raised will need to be
analyzed in their true, factual and legal perspective. Even the question of the
source of funds may become relevant but in a totally different context and
perspective.
65. In order to ascertain the real matter in controversy, which has
floated to the surface, it is necessary to avoid being distracted by the sound and
fury raised by all sides in equal measures both inside and outside of the
Courtroom. Having distanced ourselves from the irrelevant, the illogical and the
non-legal, we must now come to the grips with the real matter in issue before us,
whose seriousness and importance should not be underestimated. It is an admitted
fact between the parties that the said four Flats are owned by two Offshore
Companies i.e. M/s. Nielsen Enterprises Limited and Nescoll Limited registered
in the British Virgin Islands (BVI). It is also evident from the record and not
disputed between the parties that the said Flats were acquired by the two aforesaid
BVI Companies, between the years 1993-1995 for a total consideration of US$
1.9 million.
66. It is the case of Respondents No.1 and 6 to 8 that the aforesaid two
BVI Companies i.e. M/s. Nielsen Enterprises Limited and Nescoll Limited (hence
the Flats) are owned by Respondent No.7 Hussain Nawaz since June 2006. Prior
to 2006, the two Companies had issued Bearer Share Certificates not in the name
of any particular person and the Companies, (and the Flats) vested in the
person(s), who had possession of such shares. It is the case of Respondents No.1
and 6 to 8 that Respondent No.7 had acquired the two Companies in June, 2006
from the Al-Thani Family of Qatar, which had the custody of the Bearer Share
Certificates. It was their case that an investment had been made by Mian
Muhammad Sharif, the father of Respondent No.1 with the Al-Thani Family and,
as per the wishes of Mian Muhammad Sharif, upon settlement of accounts of such
investment, the Bearer Share Certificates of the two Companies, hence, the Flats
in question were given to Respondent No.7. It is also their case that upon
obtaining custody of Bearer Share Certificates of the two companies, Respondent
No.7 Hussain Nawaz Sharif nominated his sister i.e. Respondent No.6 Maryam
Safdar, as a Trustee of the two companies in June, 2006.
67. Respondent No.7 through CMA No.7531 of 2016 has made
available some of the documents pertaining to the two BVI Companies i.e. M/s.
Nielson Enterprises Limited and Nescoll Limited. It appears from the record
appended with the said CMA that M/s. Nielson Enterprises Limited was
incorporated on 04.8.1994. A Certificate of Incorporation in this respect was
issued by the Registrar of the Companies of British Virgin Island (BVI). On
22.11.1994, one Bearer Share Certificate was issued i.e. Bearer Share Certificate
No.001 (available at page 65 of CMA No.7531 of 2016). The said Share
Certificate was eventually cancelled as is noted thereupon. On 04.7.2006 another
share Certificate bearing No.0002 was issued in the name of M/s. Minerva
Nominees Limited. Also on 04.7.2006, another Share Certificate bearing No.0003
was issued in the name of M/s. Minerva Services Limited. On 09.6.2014, Share
Certificate No.4 was issued pertaining to two Ordinary Shares issued in the name
of M/s. Trustee Service Corporation.
68. With regard to M/s. Nescoll Limited, the documents appended
with CMA No.7531 of 2016 reveal that it was incorporated on 27.01.1993 as is
evident from the Certificate of Incorporation issued by the Registrar of
Companies BVI. On 29.4.1993, one Bearer Share Certificate was issued bearing
No.1. The said Certificate was subsequently cancelled. On 04.7.2006, one Share
Certificate bearing No.0002 was issued in the name of M/s. Minerva Nominees
Limited. On 04.7.2006, yet another Share Certificate No.0003 was issued in the
name of M/s. Minerva Services Limited. Subsequently, on 09.6.2014, two
Ordinary Shares bearing Certificate No.4 was issued in the name of M/s. Trustee
Service Corporation.
69. A perusal of the aforesaid record reveals that originally Bearer
Shares Certificates were issued, which vested in the person, who had custody and
possession thereof. Such person owned the Companies, hence the flats. However,
subsequently in 2006 shares were issued in the name of two entities M/s. Minerva
Nominees Limited and Minerva Services Limited. It was obvious and not
disputed by the parties that M/s. Minerva is a service provider. Such relationship
continued till 2014, when M/s. Minerva was replaced by M/s. Trustee Service
Corporation, obviously another service provider for Offshore Companies. In the
circumstances, it is clear and obvious that the person, who instructed M/s.
Minerva Nominees Limited and M/s. Minerva Services Limited in 2006 and M/s.
Trustee Service Corporation in June 2014 to provide services for the two
companies M/s. Nielsen Enterprises Limited and Nescoll Limited, is the real
beneficial owner of two companies. The said documents were not provided. This
aspect of the matter was pointed out to the learned counsel for the Respondents,
more particularly, Respondent No.7.
70. In the above backdrop, CMA No.432 of 2017 was filed on behalf
of Respondents Nos.7 and 8 appended therewith were various letters procured
during pendency of the case originating from M/s. Minerva, Trustee Service
Corporation and JPCA Limited indicating that they were providing services for
the two companies M/s. Nielsen Enterprises Limited and Nescoll Limited.
Reference was also made to some meetings with Respondent Hussain Nawaz
Sharif but what was not filed were the agreements or any other document
instructing M/s. Minerva, Trustee Service Corporation or JPCA Limited to
provide the services in respect of the said Offshore Companies, which should
have indentified the real beneficial owner of the said Companies.
71. During the course of proceedings, an attempt was also made by
Respondent No.7 to suggest that Respondent No.6 was only an authorized
signatory qua of two Companies rather than its beneficial owner or trustee. The
record, in this behalf, was also appended with CMA No.432 of 2017.
72. There is no document available on the record in favour of
Respondent No.7 Hussain Nawaz to show that he (Respondent No.7) is a
shareholder i.e. owner of the two BVI Companies. The Trust Deed dated 2nd/4th
June, 2006 is not the evidence of Respondent No.7s title. It pre-supposes that the
shares vest in Respondent No.7 Hussain Nawaz Sharif and, at best, is an
admission in ones own favour, which is legally irrelevant.
73. In case of dispute or lack of clarity as to the true title, legal,
equitable or beneficial of a property, it may be necessary to identify the source of
funds for acquisition thereof. In the instant case, it has been presented before us
that the father of Respondent No.1, Mian Muhammad Sharif setup Gulf Steel
Mills in 1972 in Dubai. It was sold through two separate agreements of 1975 and
1980. The funds realized therefrom were invested with the Al-Thani Family in
Qatar and the proceeds of such funds and the profit therefrom upon mutual
settlement, as per the desire of Mian Muhammad Sharif, made available to
Respondent No.7 and accounted for the Flats in question the Steel
Mills/businesses set up in Saudi Arabia and various businesses commenced in
London by Respondent No.8 Hassan Nawaz. In support of said contentions,
Respondent No.7 had filed a Tripartite Agreement of 1978 for sale of 75% shares
of Gulf Steel Mills and Agreement dated 14.4.1980 for sale of remaining 25%
shares. Two letters dated 05.11.2016 and dated 22.12.2016 issued by a member of
the Al-Thani Family were filed and relied upon, in this behalf.
74. A perusal of the aforesaid documents reveals that the Gulf Steel
Mills, Dubai, the alleged mother source of all the assets, had a negative equity at
the time of its sale i.e. its liabilities exceeded its assets. A fact mentioned in
clause (viii) of the Tripartite Agreement of 1978. Through the Tripartite
Agreement, 75% of the shares allegedly held by Mian Muhammad Sharif in the
name of his nephew Tariq Shafi, were sold and all funds received paid directly to
BCCI towards repayment in partial satisfaction of an existing loan. The entire
remaining liability of the company was taken over by said Tariq Shafi, the proxy
of Mian Muhammad Sharif, as per clause viii(a). Subsequently, vide Agreement
dated 14.4.1980, the balance of 25% shares were sold and the funds released, it
was claimed, were invested with the Al-Thani Family in Qatar. However, no
explanation for payment of the remaining obviously outstanding liabilities of Gulf
Steel Mills has been offered. The learned counsel for Respondents Nos.7 and 8
frankly conceded that there are gaps, in this behalf, which could not be
explained.
75. It has also been noticed that the entire narrative, in this behalf, was
disclosed incrementally by Respondents No.1 and 7.
76. However, the most critical aspects of the matter are the documents,
which have not been filed. No agreement of deposit or investment by Mian
Muhammad Sharif with Al-Thani Family of Qatar has been filed. No formal
document of alleged settlement of accounts, in this behalf, has been filed.
77. No receipt for the alleged periodic withdrawal by the
Respondents is available on the record. The transactions, as alleged, in the normal
course involved investment, withdrawal and transfer of large amounts from one
country to another country, yet, no banking documents evidencing such
transactions have made available. The failure to underpin even one of the
transactions through banking documents is neither strange.
78. The narrative, as presented by Respondents, does not seem
confidence inspiring in view of what has been said in the preceding paragraphs. A
counter narrative also surfaced at various points of time and criminal proceedings
on the basis of said counter narrative were initiated, firstly in year 1994, when two
FIRs were registered, which were quashed and the accused therein were acquitted
vide judgment dated 27.5.1997 passed in Writ Petitions Nos.12172 & 12173 of
1997 on the basis of the Economic Reforms Order of 1992 and subsequently, the
proceedings under the NAB Ordinance were initiated through Reference No.5 of
2000. However, the said Reference was quashed on the ground that since
Respondent No.1 and his family were not in Pakistan and, therefore, they had no
opportunity to explain the source of funds for the assets in question, which, inter
alia, included the four Flats in question. The two learned Judges of the Lahore
High Court, having concurred in this aspect of the matter, differed on the future
course of action available to the NAB. One was of the view that in future, the
investigation could take place, while the other expressed his opinion that the
matter stood concluded. The case was referred to a third learned Judge, who also
held vide judgment dated 11.3.2014, reported as M/s. Hudaibya Papers Mills Ltd
and others v. Federation of Pakistan and others (PLD 2016 Lahore 667) that
further investigations were not legally possible. We have examined the said
judgments, which have been placed on record and are surprised by the
conclusions drawn but we are not surprised by the failure of NAB to file an
appeal against the aforesaid judgments before this Court. The Chairman, NAB
shamelessly defended the decision of not filing an appeal. Interestingly, appeals
are filed by the NAB before this Court in routine but not in this case. We believe
that a population census is in progress. It is expected that the population of
Pakistan would be more or less 200 million. If out of the 200 million people of
Pakistan the only person, we can find to head over Premier Anti-corruption
Institution is Respondent No.2, we might as well legalize corruption.
79. In this day and age, when Offshore Companies and Special
Purpose Vehicles are employed to disguise ownership as in the instant case, the
title of a person in a property is not necessarily in black or white. Such title, legal
equitable and/or beneficial needs to be discovered in the various shades of grey.
This Court in the case, reported as Rai Hasan Nawaz v. Haji Muhammad Ayub
and others (PLD 2017 SC 70) observed as follows:-
Where assets, liabilities, earnings and

income of an elected or contesting candidate
are camouflaged or concealed by resort to
different legal devices including benami,
trustee, nominee, etc. arrangements for
constituting holders of title, it would be
appropriate for a learned Election Tribunal to
probe whether the beneficial interest in such
assets or income resides in the elected or
contesting candidate in order to ascertain if his
false or incorrect statement of declaration
under Section 12(2) of the ROPA is intentional
or otherwise.
The instant case involves various properties not only the four Flats in
London owned through two BVI Companies but also Gulf Steel Mills, Dubai and
Azizia Steel Mills near Jeddah and the Hill Metal Establishment, which is
currently functioning in Jeddah.
80. A clear cut explanation for the title thereof and all the obvious
documents in support thereof should be in the custody of the private Respondent,
who claims to be the owner. Such documents have been deliberately withheld
from this Court. The Flats have been in occupation of the Sharif Family since
early 90s through Respondent No.8, who was a student and was a dependent upon
Respondent No.1 at that point of time. The alleged source of funds through which
the various properties were acquired is shrouded in mystery and no clear cut
transparent transactions have been shown. Respondent No.1 has admittedly
benefitted from such assets, including Hill Metal Establishment through various
gifts totaling an amount of Rs.84 corers as is mentioned in CMA No.432 of
2017. The stand of Respondent No.7, in this behalf, was also interesting and is
reproduced herein below:-
The purpose of these remittances has been to
free his father form any financial constraints
given his full time involvement in politics.
81. In the above circumstances, I find myself unable to conclude that
the assets in question, more particularly, the four flats i.e. Flats No.16, 16-A, 17
and 17-A, Avenfield House, Park Lane, London, businesses in London and Hill
Metal Establishment in Kingdom of Saudi Arabia have no nexus with Respondent
No.1 and the possibility of his equitable or beneficial interest therein cannot be
ruled out.
82. We are dealing with the first Family of the country. Respondent
No.1 is the Prime Minister of Pakistan. The questions regarding properties of his
family members outside Pakistan have remained unanswered. Such an
inconclusive state of affairs is not acceptable. The people of Pakistan have a right
to know the truth.
83. No doubt, ordinarily this Court in exercise of its jurisdiction under
Article 184(3) of the Constitution tends to avoid deciding the disputed questions
of facts. However, this is not an absolute rule. In exceptional circumstances, this
Court on more than one occasion has undertaken such an exercise.
84. In the case, reported as Syed Mehmood Akhtar Naqvi v.
Federation of Pakistan through Secretary Law and others (PLD 2012 SC 1089),
this Court in order to determine whether the Respondent Parliamentarians held
dual nationality, summoned and examined the various official records and reports,
in this behalf, and gave a finding of fact that some of such Parliamentarians were
foreign nationals, hence, disqualified. In the case, reported as Pakistan Muslim
League (N) through Khawaja Muhammad Asif, MNA and others v. Federation of
Pakistan through Secretary Ministry of Interior and others (PLD 2007 SC 642),
this Court while examining the nature of jurisdiction of this Court under Article
184(3) observed as follows:
20. (vii) That even the disputed questions

of facts which do not require voluminous
evidence can be looked into where
Fundamental Right has been breached.
However, in case where intricate disputed
questions of facts involving voluminous
evidence are involved the Court will desist
from entering into such controversies.
85. As far back as in the year 1994, this Court, in the case, reported as
General Secretary, West Pakistan Salt Miners Labour Union (CBA) Khewra,
Jhelum v. the Director Industries and Mineral Development, Punjab, Lahore
(1994 SCMR 2061) appointed a Commission to determine whether water supply
was being polluted, which fact was disputed between the parties.
86. We are aware of the provisions of Article 225 of the Constitution,
whereby an election can be called into question only through the Election
Tribunals constituted thereunder. Such Election Tribunals can also examine, inter
alia, the qualification and disqualification of the candidates if challenged before
them. The legal possibility of referring the matter to the Election Commission of
Pakistan under Article 63(2) of the Constitution, was also considered. The
aforesaid provision reads as under:
63.(2)If any question arises whether a member

of the Majlis-e-Shoora (Parliament) has become
disqualified from being a member, the Speaker
or, as the case may be, the Chairman shall,

unless he decides that no such question has
arisen, refer the question to the Election
Commission within thirty days and if he fails to
do so within the aforesaid period it shall be
deemed to have been referred to the Election
Commission.
A bare reading of the aforesaid provision makes it clear and obvious that the same
is attracted when a sitting Member by virtue of events subsequent to the election
has become disqualified. It pertains to post-election disqualification. The said
provision has been interpreted by this Court in the case, reported as Muhammad
Azhar Siddiqui and others v. Federation of Pakistan and others (PLD 2012 SC
774) in the following terms:
40. If a question of post-election

disqualification arises under any sub-clause of
Art. 63(1) the matter must be referred to the
Speaker or Chairman of the House of
Parliament under Art. 63(2).
In the instant case, the allegations against Respondent No.1 primarily pertain to
the alleged non-declaration of his assets in the Nomination Papers. Even though
such allegations surfaced after the elections, the same would not qualify as a post-
election disqualification, hence, the matter cannot be referred to the Election
Commission of Pakistan through the Speaker or otherwise.
However, it is now settled law and has been
so settled through a series of judgments of this
Court including Farzand Ali v. Province of West
Pakistan (PLD 1970 SC 98) and Muhammad
Azhar Siddiqui v. Federation of Pakistan and
others (PLD 2012 SC 774) that a Constitution
Petition in the nature of a writ of quo warranto is

maintainable against a Member of the Majlis-e-
Shoora, if he is disqualified or did not possess or
has lost his qualification, in this behalf. Such
Constitutional Petitions can always be filed before
the learned High Court under Article 199 of the
Constitution and before this Court under Article
184(3) of the Constitution, as has been filed in the
instant case.
87. In the instant case, the allegations against Respondent No.1 were
not conclusively established, yet, sufficient suspicious circumstances, detailed
above, have come to light, which require to be investigated to facilitate the
discovery of the true facts. Such investigation appears to be necessary before we
can proceed further in the matter. Despite the jurisdiction to determine the
disputed questions of facts and the tools, in this behalf, available to this Court
mentioned above, this Court does not have the powers under Article 184(3) of the
Constitution to investigate a matter. Reference, in this behalf, may be made to the
judgment of this Court, reported as Suo Motu Action regarding allegation of
business deal between Malik Riaz Hussain and Dr. Arsalan Iftikhar attempting to
influence the judicial process (PLD 2012 SC 664).
88. When the matter relates to the persons in high places, special
measures need to be taken to ensure an impartial, fair and effective investigation
and inquiry. To achieve such end, in unexceptional circumstances, the Court
keeps a vigilant eye over the investigation by keeping itself abreast of the
progress thereof. The most significant case in hand is the Hawala case of Indian
Supreme Court, reported as Vineet Narain and others v. Union of Indian and
another (AIR 1998 SC 889). This Court also on more than one occasion has
passed similar orders with regard to the investigation, including the cases,
reported as Corruption in Hajj Arrangements in 2010 (PLD 2011 SC 963) and
Suo Motu action regarding violation of Public Procurement Rules, 2004 in
procurement loss of billions of Rupees of exchequer caused by National Insurance
Company Ltd. [2012 PLC (CS) 394].
89. Since, the primary Anti-Corruption Agency appears to be neither
able nor willing to fulfill its legal obligations, we are constrained to look
elsewhere. In India, an issue pertaining to foreign accounts of Indian Nationals
organizing in Brazil with information in respect thereof available in Germany
came up before its Supreme Court in the case, reported as Ram Jethmalani and
others v. Union of India and others [(2011) 8 Supreme Court Cases 1]. The
Government was allegedly dragging its feet and not even disclosing the names of
individuals involved. The Supreme Court of India constituted a Special
Investigation Team. The relevant portion of this case is reproduced hereunder for
ease of reference:
49. In light of the above we herewith

order:
(i) That the High Level

Committee constituted by
the Union of India,
comprising of (i) Secretary,
Department of Revenue; (ii)
Deputy Governor, Reserve
Bank of India; (iii) Director
(IB); (iv) Director,
Enforcement; (v) Director,
CBI; (vi) Chairman, CBDT;
(vii) DG, Narcotics Control
Bureau; (vii) DG, Revenue

Intelligence; (ix) Director,
Financial Intelligence Unit;
and (x) JS (FT & TR-I),
CBDT be forthwith
appointed with immediate
effect as a Special
Investigation Team;
(ii) That the Special

Investigation Team, so
constituted, also include
Director, Research and
Analysis Wing;
(iii) That the above Special

Investigation Team, so
constituted, be headed by
and include the following
former eminent judges of
this Court: (a) Hon'ble Mr.
Justice B.P. Jeevan Reddy
as Chairman; and (b)
Hon'ble Mr. Justice M.B.
Shah as Vice-Chairman;
and that the Special
Investigation Team function
under their guidance and
direction;
In the instant case, in order to ensure that every possible effort is made to discover
the truth and place it before the people of Pakistan and also to ensure that the legal
consequences, if any, follow. It appears that the help and assistance must be
sought from similar institutions of the State of Pakistan. Involvement of such
institutions for the purposes of investigation in criminal matters is not alien to our
Law in Pakistan. Reference, in this behalf, may be made to Section 19(i)(1) of
Anti-Terrorism, Act, 1997.

90. Consequently, it is appropriate that the matter be investigated by a
Joint Investigating Team (JIT) headed by a Senior Officer not below the rank of
Additional Director General, Federal Investigation Agency (FIA), and consisting
of Representatives of Intelligence Bureau (IB), Inter Services Intelligence (ISI),
Military Intelligence (MI), State Bank of Pakistan (SBP), Security & Exchange
Commission of Pakistan (SECP) and National Accountability Bureau (NAB). The
Heads of the aforesaid Institutions shall nominate the Members of the Joint
Investigation Team (JIT) and communicate such names to us in Chambers within
one week for our information and approval.
91. We have been constrained to cast a wide
net as regard to the institution, the Offices
whereof are to form the Members of the JIT. The
attitude of NAB has gone a long way in pushing
us in this direction. Furthermore, it has been
alleged that some of other investigating
institutions are also under the influence of
Respondent No.1 and under his direct or indirect
control. Such sweeping allegations may or may
not be wholly true but do not appear to be
unfounded. Furthermore, the nature of expertise
require in the instant investigation is not confined
to any one institution and the several institutions

may be able to supplement such expertise.
92. The matter, in issue, in this case
requiring investigation and eventually
adjudication is whether Respondent No.1 directly
or indirectly owns the properties and assets,
which has not been disclosed in his Nomination
Papers, more particularly, the flats in question i.e.
Flats Nos. 16, 16-A, 17 and 17-A, Avenfield
House, Park Lane, London and the current
business known as Hill Metal Establishment,
being currently conducted in the Kingdom of
Saudi Arabia. The sources of funds for acquisition
of such properties would also need to be identified
as they may be relevant for identifying the true
ownership of the property and assets, and if such
sources are unexplained or beyond the known
sources of income of the owner of such assets,
criminal proceedings may follow.
93. The Joint Investigation Team (JIT) will

submit its periodic Reports after every two weeks
to this Court and a final Report will be submitted
within sixty days from its constitution. This Court
will examine the matter of disqualification of
Respondent No.1 on the basis of such Reports
and if at any point of time, it is found necessary
that Respondent No.1 and Respondents No.6 to
10 or any one or all of them or any other person
may be summoned for recording of the statement
before this Court, appropriate orders may be
passed.
94. If the conclusions of the investigation by
the Joint Investigation Team (JIT), so justify,
appropriate orders may be passed for initiation of
criminal proceedings under Section 9(a)(v) of the
NAB Ordinance against the private Respondents,
some of them or any other person, as the case
may be.
Judge
IJAZ UL AHSAN, J-. I have had the privilege of going
through the scholarly judgments handed down by my learned
brothers Ejaz Afzal Khan and Sh. Azmat Saeed, JJ. I agree with
the conclusions drawn by them. However, considering the
importance of the issues raised in the matter, I have recorded
my own opinion.
2. Through these petitions filed under Article 184(3) of
the Constitution of Islamic Republic of Pakistan, 1973
(hereinafter referred to as the Constitution), the Petitioners
seek inter alia a declaration from this Court to the effect that
Respondents No.1, 9 and 10 are disqualified to be Members of
the National Assembly. Directions are also sought to
Respondents No.2, 3, 4 & 5 to discharge their legal obligation
with reference to the allegations of involvement of
Respondents No.1, 9 & 10 in corruption, money laundering and
owning assets beyond their known means.
3. The allegations stem from information coming into
public domain on the basis of documents recovered from the
database of Mossack Fonseca, a law firm operating in
Panama. It appears to be engaged in the business of setting
up and structuring offshore companies. The documents were
placed on the website of International Council of Investigative

Journalists (ICIJ) and are commonly referred to as the
Panama Papers. The case of the petitioners is primarily based
on information and documents downloaded from the said
website. It is alleged that Respondent No.1 who is the Prime
Minister of Pakistan and members of his family i.e. Respondents
No.6, 7 & 8 namely Mrs. Maryam Safdar, Mr. Hussain Nawaz
Sharif and Mr. Hasan Nawaz Sharif own various offshore
companies including Nescol Limited and Nielsen Enterprises
Limited. These companies are registered in the British Virgin
Islands (BVI) and are special purposes vehicles for ownership of
four residential flats bearing Nos.16, 16-a, 17 & 17-a, Avenfield
House No.118, Park Lane, London (Mayfair Properties). It is also
alleged that the properties in question, ostensibly owned by
Respondent No.6, are in fact owned by Respondent No.1, in
addition to other businesses being run by Respondents No.6 &
7. Such assets and businesses having been acquired / started
when Respondents No.6 & 7 were in their early 20s and had
no independent sources of income. Respondent No.6 is the
daughter of Respondent No.1 and is his dependent and has
been so declared in his Wealth Tax Returns of 2011. However,
Respondent No.1 had failed to declare assets of his
dependent daughter in the Nomination Papers filed by him for
his election to the National Assembly his annual Statement of
Assets and Liabilities required to be filed under the

Representation of People Act, 1976 (RoPA) and the Rules
framed thereunder as well his Tax Returns. Such concealment
of facts, it is averred must lead to his disqualification in terms of
the RoPA read with Article 62 of the Constitution. It is further
alleged that Respondents No.7 & 8 who are sons of
Respondent No.1 are also conducting businesses through
offshore companies. The sources of funding for the Mayfair
Properties as well as other businesses of the children of
Respondent No.1 has been questioned.
4. Additionally, it has been alleged that Respondent
No.1 is involved in tax evasion and has failed to declare/pay
tax on amounts received by way of purported gifts in foreign
exchange from Respondent No.7. It has also been alleged
that when the aforesaid information was highlighted by the
local as well as the international media, Respondent No.1
addressed the Nation on the television on 05.04.2016 and also
delivered a speech in the National Assembly on 16.05.2016 to
clear his position. He denied having committed any
wrongdoing and took the stance that his children were doing
legitimate businesses with legitimate funds and that the
Mayfair Properties had been acquired with funds generated
from business transactions in Dubai/Saudi Arabia. He also
stated that all requisite information/records were available

and will be produced before the appropriate fora as and
when required.
5. Considering that ownership of the offshore
companies/Mayfair Properties had not been denied and
prima facie questions of public importance had been raised,
we entertained these petitions.
6. Notices were issued to the Respondents who filed
their concise statements/supplementary concise statements
and a large number of documents during the course of
proceedings before us. These have been carefully examined
and considered. The stance taken by Respondents No.1, 6, 7 &
8 with regard to their businesses, Mayfair Properties/offshore
companies and source of funds was more or less the same as
taken by Respondent No.1 in his aforesaid speeches. However,
during the course of proceedings before us, the above stated
position was abruptly changed and a position was taken that
Mayfair Properties had been acquired by Respondent No.7 by
way of a business settlement with Al Thani Family of Qatar
(Thani Family) with whom the late father of Respondent No.1
had longstanding personal and business relationship. It was
therefore stated that proceeds of sale of family business of
Respondent No.1 in Dubai (Gulf Steel) had been invested in
the real estate business of the Thani Family in Qatar which

culminated in the afore-noted settlement/acquisition of shares
in the offshore companies/Mayfair Properties. A letter dated
05.11.2016 purportedly written by Sheikh Hamad bin Jassim bin
Jaber Al Thani (Sheikh Hamad) was initially produced before
us. This was followed by another letter dated 22.12.2016.
Likewise, to counter the allegation that Respondent No.6
owned the Mayfair Properties and that Respondent No.1 had
failed to disclose the same in his nomination papers, a
declaration of trust document dated 2/4 February, 2006 was
also produced before us claiming that Respondent No.6 was a
trustee of Respondent No.7 to hold bearer shares in the Nescol
Limited and Nielsen Enterprises Limited, the special purposes
vehicles which own the Mayfair Properties. The parties have
attached copies of various other documents with their
respective pleadings.
7. Syed Naeem Bukhari, learned ASC, appearing for
the petitioner in Constitution Petition No.29 of 2016 has made
the following submissions to support his case:-
i. That Respondent No.1 (Mian Muhammad

Nawaz Sharif) addressed the Nation on
05.04.2016 in response to the allegations that he
and his family had indulged in money
laundering & corruption and had illegally
acquired assets and properties including
Mayfair Properties which were the subject
matter of Panama Papers. In the said speech,

he had stated that when he and his family were
forcibly exiled, his father (Mian Muhammad
Sharif) had set up a Steel Mill in Saudi Arabia.
Funds for the said project were provided by the
Saudi Banks by way of loans. A few years later
the said Steel Mills along with all its assets, was
sold and the funds thus generated were utilized
by his two sons namely Hussain Nawaz Sharif
and Hassan Nawaz Sharif i.e. Respondents No.7
& 8 herein, for setting up their new businesses. It
was disclosed by Respondent No.1 that
Respondent No.8 had been residing in London
since 1994 while Respondent No.7 was residing
in Saudi Arabia since the year 2000. In this
regard, the learned counsel has pointed out
that although it was claimed by Respondent
No.1 that the factory in Saudi Arabia was set up
with loans obtained from Saudi Banks, no
documentation to substantiate such assertion
has been placed on record. Further, there is
neither any mention of the sale price for which
the factory in Saudi Arabia was sold nor has any
document been placed on record in this
regard. He has also emphasized the fact that
there is no mention of any investment in Dubai in
the afore-noted address of Respondent No.1.
He has also stressed the point that no money
trail has been shown either orally or through any
documentation.
ii. That Respondent No.1 thereafter addressed the

National Assembly on 16.05.2016. In this address,

he (Respondent No.1) improved upon his earlier
speech and gave further details regarding the
sources of funds allegedly generated from
business of his family. It was stated by
Respondent No.1 that in April, 1980 a Steel Mill
operating under the name and style of Gulf
Steel Mill which had earlier been established by
his father with funds obtained from Banks in
Dubai was sold for a sum of Rs.33.37 Million
Dirhams equivalent to 9 Million US$. Respondent
No.1 stated that funds generated from the sale
of Gulf Steel Mill also helped his family in setting
up the factory at Jeddah, Saudi Arabia.
iii. That it was claimed by Respondent No.1 that

the factory at Jeddah was sold in June, 2005 for
a sum of 64 Million Riyals equivalent to 17 Million
US$. The Respondent No.1 also claimed that all
records regarding Dubai and Jeddah factories
were available and would be presented as and
when required by the competent authorities. He
further claimed that the above were the sources
and means from which the Mayfair Properties
were purchased.
iv. That Respondent No.7 in an interview, transcript

whereof has been placed on record through
CMA No.7319 of 2016 filed on 07.11.2016, took
the stance that the source of funds for purchase
of the Mayfair Properties was the investment
made by his late grandfather (Mian
Muhammad Sharif) in the year 1980 from the

sale proceeds of his steel business in Dubai. The
petitioner urges that there is a clear
contradiction between the statements of
Respondent No.1 and Respondent No.7 in so far
as Respondent No.1 claims that the funds
generated from sale of Gulf Steel Mill were
utilized in setting up of the Steel Mill in Jeddah
while Respondent No.7 claims that the said
funds were invested and utilized for purchase of
the Mayfair Properties.
v. Learned ASC has vehemently argued that

neither Respondent No.1 nor Respondents No.6
to 8 have disclosed the true facts before this
Court. He maintains that the documents
presented before this Court including the
Tripartite Contract of 1978 for sale of shares
clearly indicate that Gulf Steel Mill was a
financial disaster, there were huge outstanding
dues and the entire sale price received from
sale of 75% shares in the company was utilized in
clearing the amounts owed to the creditors. He
further submits that even after settlement of
dues of BCCI, there were other liabilities in
substantial amounts which were required to be
cleared by the family of Respondent No.1. It
appears that the said liabilities may have been
cleared, however, the resources which were
utilized for such clearance are shrouded in
mystery. The learned counsel maintains that the
only logical explanation for settlement of the
dues is that this was done through undeclared

wealth.
vi. That the Mayfair Properties were held in the

names of two offshore companies namely
Nescol Limited and Nielsen Enterprises Limited.
The beneficial owner of the properties in
question was Respondent No.6 who is the
daughter of Respondent No.1 and she at all
relevant times was and continues to be a
dependent of the latter. As such he was obliged
to declare her beneficial ownership of the
Mayfair Properties not only in his Wealth
Statements but also in his Nomination Papers
filed with the Election Commission of Pakistan for
contesting the General Election, 2013 and his
annual Statement of Assets and Liabilities. Adds
that by concealment, withholding and mis-
declaration made by him in his Nomination
Papers, the Respondent No.1 had been proved
to be neither sadiq nor Ameen and
rendered himself liable to be disqualified in
terms of Article 62 read with Article 63 of the
Constitution.
vii. Learned counsel submits that Nescol Limited

was incorporated in British Virgin Islands (BVI) as
an International Business Company on
27.01.1993. It holds Flats No.17 & 17-a, and
Nielsen Holdings Limited later renamed as
Nielsen Enterprises Limited was registered on
04.08.1994 and holds Flats No.16 & 16-a. On
22.11.1994 bearer certificate of Nielsen

Enterprises Limited was issued in the
denomination of 1US$ which was subsequently
cancelled. Likewise a bearer certificate was
also issued by Nescol Limited which was also
cancelled. Subsequently, in 2006 shares were
issued in favour of Minerva Nominees Limited
which became the shareholder of both BVI
Companies. He has argued that holding of
shares in the said companies was changed from
time to time in order to hide the real ownership
of the companies beneath layers of shadow
companies.
viii. Learned counsel has vehemently questioned

the letters produced on behalf of Respondents
No.6 to 8. The said letters which were
purportedly issued by Sheikh Hamad on
05.11.2016 and 22.12.2016 (Qatari Letters) state
that since his father had a business relationship
with the father of Respondent No.1 and
grandfather of Respondents No.6 to 8 (Mian
Muhammad Sharif), the funds generated from
sale of 25% shares in the Gulf Steel in the sum of
12 Million Dirhams, were invested in the business
of the Thani family in Qatar which had
instructions from Mian Muhammad Sharif that
the beneficiary of these funds will be his
grandson namely Respondent No.7. According
to the Qatari letters, in the year 2006 accounts
of the business were settled, and by way of
settlement it is claimed that bearer certificates
of Nescol Limited and Nielsen Enterprises

Limited, the two companies which held the
Mayfair Properties, were handed over to the
representative of Respondent No.7. He further
submits that the letters of the Sheikh Hamad are
fabrications and concoctions, the same have
been produced by way of an afterthought in
order to cover up the illegalities and money
laundering. He has been pointed out that even
otherwise, there was no mention of any business
in Qatar either in the address of the Respondent
No.1 to the Nation or in his speech in the
National Assembly a month later.
ix. The learned ASC submits that the Mayfair

Properties were purchased by the family of
Respondent No.1 between the period from
1993-96 through funds which were not legitimate
and were the result of corrupt and illegal
practices including money laundering. He has
also drawn our attention to the Wealth
Statements of Respondent No.6 for the year
2011, in Column No.12 at page 68 of CP#29 of
2016 under title Assets, if any, standing in the
name of spouse, minor children & other
dependents whereof Respondent No.1 had
mentioned that there was land in the name of
his daughter Maryam Safdar (Respondent No.6)
valuing Rs.24,851,526/-. He has further pointed
out that Respondent No.1 by way of gift
received a sum of Rs.129,836,905/- in the year
2011 from Respondent No.7. Out of the said
amount, a sum of Rs.31,700,000/- was gifted by

Respondent No.1 to Respondent No.6 while an
amount of Rs.19,459,440/- was presumably
gifted to his son Hasan Nawaz. Further stated
that 13 Crores of Rupees were received by
Respondent No.1 from his sons between 2011 to
2016. He submits that the sources of funds to
finance business of Respondents No.7&8 are
also shrouded in mystery. It has nowhere been
explained how Respondents No.7&8 had such
large sums of money available to them which
could finance the steel business of Respondent
No.7 in Saudi Arabia and real estate business of
Respondent No.8 in the UK.
x. That neither the Respondent No.6 nor

Respondent No.9 who is her husband have any
independent source of income and are solely
dependent upon funds made available to them
by Respondent No.1 and Respondents No.7 & 8
by way of gifts. He therefore maintains that for
all intents and purposes, Respondent No.6
continues to be a dependent of Respondent
No.1. Adds that having concealed the said
facts and failed to disclose beneficial ownership
of the Mayfair Properties, Respondent No.1 has
been guilty of concealment, mis-declaration
and dishonesty, and is therefore liable to be
disqualified from being Member of the
Parliament and holding the office of Prime
Minister.
xi. That between the years 2011-15 Respondent

No.1 received an aggregated sum of
Rs.741,298,44/- by way of gifts from Respondents
No.7 & 8. He argues that the said gifts
constituted income from other sources and
were taxable. But he did not pay any taxes on
the said gifts which exposes him to the mischief
of Article 63 of the Constitution. He further
maintains that there is no indication regarding
the sources and the accounts from which
Respondents No.7 & 8 remitted such huge
amounts to Respondent No.1. In this regard,
reference has been made to Section 39(3) of
the Income Tax Ordinance, 2001.
xii. As far as Respondent No.6 is concerned,

learned counsel has reiterated that neither she
nor her husband have any independent source
of income. Her Income Tax Returns/Wealth
Statements show ownership of assets either by
way of gifts or loans without disclosing any other
source of income. He therefore relies on the
meaning of word dependent as defined in
Oxford English Dictionary and submits that a
person who relies on another for support and
sustenance falls within the definition of
dependent.
xiii. That since Respondent No.6 is a dependent of

Respondent No.1 he was obliged to disclose her
beneficial ownership of Nescol Limited and
Nielsen Enterprises Limited, BVI Companies
which own the Mayfair Properties. He relies on a

letter issued by Errol George dated 12.06.2012
and the replies sent by Mossack Fonseca which
state that the beneficial ownership of both
Companies is with Respondent No.6.
xiv. Learned counsel has raised serious doubts

about the Trust Deed dated 02.02.2006 signed
by Respondent No.6 on the same date and
Respondent No.7 on 04.02.2006 according to
which Respondent No.7 is the beneficial owner
of both Companies and hence the Mayfair
Properties are held by Respondent No.6 on trust
for Respondent No.7. Further submits that the
said document is fake, fabricated and not
worthy of any reliance.
xv. Learned ASC has also drawn our attention to an

interview given by Respondent No.8 namely
Hassan Nawaz to a British Journalist in
November, 1999. In the said interview,
Respondent No.8 allegedly stated that he was
residing in one of the Mayfair Properties on rent;
was a student and earning nothing; was not
aware who was the real owner; and rent for the
said properties was sent to him by his family from
Pakistan. Submits that Respondent No.8
became a Director of Flagship Investments
Limited on 12.04.2001 much before the sale of Al
Azizia Steel Mills, Jeddah in June 2005 injecting
substantial sums of money in his company.
xvi. Learned counsel has vehemently argued that

while Respondent No.1 asserts that it was the
sale of Saudi factory in June 2005 which
provided funds for his sons to start their
businesses yet the interview given by his son to
the British Journalist completely negates that
story. Adds that even otherwise, there is no
explanation of funds becoming available to
Respondent No.8 for setting up of Flagship
Investments Limited and availability of funds to
undertake real estate business in the UK. He
therefore submits that stories given by
Respondent No.1 in his first and second
addresses and the interviews given by members
of his family to various media outlets clearly
contradict each other.
xvii. Referring to the Trust Deed whereby Respondent

No.6 has been shown as trustee on behalf of
Respondent No.7, it is argued that the
document in question has neither been
stamped nor attested as required by law.
Further, creation of the Trust was never
communicated to Mossack Fonseca which on
22.06.2012 confirmed, after making the requisite
inquiries that Respondent No.6 was the
beneficial owner of Nescol Limited and Nielsen
Enterprises Limited.
xviii. Learned ASC has also drawn our attention to a

copy of judgment and decree passed by the
London High Court on 18.03.1999 against
Hudaibiya Paper Mills Limited (HPML). He submits

that Respondents No.6 to 8 are included in the
list of Directors of the said Company which
borrowed funds from Al-Tawfeeq Investment
Company in London. HPML defaulted on its loan
which led Al-Tawfeeq Investment Company to
file a suit for recovery of its dues which was
decreed. Under the decree, Mian Muhammad
Sharif, Mian Muhammad Shahbaz Sharif, Mian
Muhammad Abbas Sharif and HPML were
required to pay about 34 Million US$ to the
decree holder. The said amount was not paid
which led to an order dated 05.11.1999 whereby
attachment of the Mayfair Properties was
ordered for recovery of the decretal amount.
Further, the record indicates that the
attachment was not implemented in so far as
the amount of 34 Million US$ was apparently
paid which led to an application for withdrawal
of caution / attachment on the aforesaid flats
by the Bank. Learned counsel submits that in
case the family of Respondent No.1 did not
have any right, title or interest in the flats in
question why and from what source the
decretal amount was paid leading to
withdrawal of the caution and release of
charge on the Mayfair Properties.
xix. That the debacle of HPML also led to filing of a

Reference by the National Accountability
Bureau (NAB) against the family of Respondent
No.1 in the Accountability Court. However, the
said Reference lay dormant for about 10 years.

In the said Reference, a statement was made
by Respondent No.10 disclosing details of
money laundering on part of Respondent No.1
and his family. However, the said Reference was
quashed by the Lahore High Court without
leaving an option with the NAB to reinvestigate
the matter. He maintains that the Chairman,
NAB Respondent No.2 herein in connivance with
the private Respondents did not challenge the
order of the Lahore High Court before this Court
and deliberately allowed the judgment of the
High Court to remain in the field in order to help
the accused. He therefore seeks a direction to
the Chairman, NAB to perform his duties in
accordance with law.
xx. Learned counsel maintains that Respondent

No.1 has neither been just nor honest to the
Nation either in his speech on the electronic
media or on the floor of the National Assembly.
That a series of false statements made by the
Prime Minister stand established which shows
that he is neither just nor honest and is
disqualified to be a Member of the Parliament
or to hold the office of the Prime Minister. In
support of his contention, the learned counsel
relies on Workers Party Pakistan v. Federation of
Pakistan (PLD 2012 SC 681), Watan Party v.
Federation of Pakistan (PLD 2011 SC 997) and All
Pakistan Newspapers Society v. Federation of
Pakistan (PLD 2012 SC 1).
xxi. That the Prime Minister has evaded taxes which

were payable on gifts received by him from his
sons. He is therefore hit by the provisions of
Article 63 of the Constitution. Further, that
Respondent No.1 has been untruthful in denying
that Respondent No.6 was his dependent and
has failed to disclose his beneficial ownership of
the Mayfair Properties. He points out that
Respondents No.6 to 8 repeatedly contradicted
Respondent No.1 and have come out with
totally contradictory versions in the matter. He
maintains that the letters issued by the Sheikh
Hamad dated 05.11.2016 and 22.12.2016 are
desperate attempts to cover up money
laundering and acquisition of assets with such
money. Even otherwise, the document in
question is not worthy of reliance.
xxii. That the Mayfair Properties were purchased by

the Prime Minister and his family in 1993/96, their
purchase could only materialize through money
laundering which stands established from the
record. He finally submits that Respondent No.1
has evaded taxes on a sum of Rs.74 Crores
which was admittedly received as gifts from his
sons which renders him ineligible to be Member
of the Parliament or to hold the office of the
Prime Minister.
xxiii. Lastly, he submits that the Federal Board of

Revenue (FBR) as well as the NAB should be
directed to proceed against Respondent No.1

in accordance with law.
8. Mr. Muhammad Taufiq Asif, learned ASC for the
petitioner in Constitution Petition No.3 of 2017, has submitted
that a declaration was being sought to the effect that
Respondent No.1 was not sadiq and ameen in terms of Article
62 read with Article 63 of the Constitution of Islamic Republic of
Pakistan, 1973. In this regard, he has made the following
submissions:-
i. That the contents of speech of Respondent No.1

in the National Assembly on 16.05.2016 were
misleading and incorrect. That twice in the said
speech it was stated that he (Respondent No.1)
and his family had been sent into forced exile
against their will and that subsequent events
had proved that he (Respondent No.1) had left
the country voluntarily as a result of a deal. At
this juncture, it was pointed out to the learned
counsel that the question whether or not
Respondent No.1 had been sent into exile
against his will had been dealt with by this Court
in a judgment reported as Muhammad Nawaz
Sharif v. State [PLD 2002 SC 814] in which while
dealing with the question of condonation of
delay this Court recorded a finding that
Respondent No.1 had been exiled against his
will and was not allowed to return. This being the
position, in collateral proceedings, we were not
inclined to revisit and reexamine the aforesaid

findings of this Court.
ii. That Respondent No.1 had made certain

admissions in his speech in so far as he admitted
that Gulf Steel was established in UAE and the
same was sold in 1980 for a sum of US $ 9 Million.
He submits that no explanation has been
forthcoming regarding source of the funds
which were utilized to set up the said project. He
further submits that there is no money trail
showing how the sale proceeds were moved
from UAE to Qatar and Saudi Arabia.
iii. The learned counsel has pointed out that

Respondent No.1 had made a categoric
statement that the funds generated from sale of
Steel Mill in Saudi Arabia were utilized for
purchase of the Mayfair Properties. In this
regard, he (Respondent No.1) also made a
statement in the National Assembly during his
address on 16.05.2016 that all relevant records
regarding sale of Gulf Steel and Jeddah
business were available and will be produced
before the competent fora. However,
according to the learned counsel, the said
record has not been produced by the
Respondent No.1.
iv. The learned ASC has contended that the Prime

Minister in his address had stated that neither he
nor his family would claim any immunity before
any forum. However, contrary to his

commitment, he has claimed privilege under
Article 66 of the Constitution. In this regard, he
has relied on Zahur Ilahi v. Mr. Zulfikar Ali Bhutto
[PLD 1975 SC 383 @ 395] and Masroor Ahsan v.
Ardeshir Cowasjee [PLD 1998 SC 823] to argue
that immunity/privilege can be claimed in
accordance with law and the Constitution; no
one is above the law; and in case, the
Respondent No.1 had committed any illegality
or made a false statement during his address in
the National Assembly, he can neither claim any
immunity nor privilege.
v. Learned counsel has further contended that

Respondent No.1 had opted to defend himself
and his family against the allegations coming to
light on the basis of documents discovered
through the Panama Papers. That Respondent
No.1 had claimed that all transactions including
purchase of Mayfair Properties were legitimate
and all requisite record would be produced
which has not been done by him or his family.
He maintains that after having lied to the
Parliament he cannot claim immunity or
privilege. In addition privilege can be claimed
only in situations where a statement is made
while participating in the parliamentary business.
However, in the instant case, the statement was
made by the Prime Minister in his personal
capacity to explain transactions involving his
family which had nothing to do with any matter
involving parliamentary business. He, therefore,

submits that no privilege can be claimed by
Respondent No.1 for his private actions.
vi. The learned counsel for the petitioner has further

argued that Respondent No.1 had taken two
Oaths. One as a Member of the National
Assembly and the other as Prime Minister of
Pakistan. In both the said oaths, he had sworn to
perform his functions honestly, to the best of his
ability, faithfully, in accordance with the law
and the Constitution and the Rules of Business of
the National Assembly. Further he had sworn to
preserve, protect and defend the Constitution.
He further maintains that in terms of Article 5 of
the Constitution loyalty to the State is the basic
duty of every citizen. He, therefore, submits that
by failing to disclose the correct facts and
producing the relevant records before the
Parliament or before this Court, Respondent
No.1 had been guilty of dishonesty giving
preference to his personal interests over and
above the national interests and as such he has
not only violated his oath of office but has also
been guilty of dishonesty which attracts the
penal consequences of Article 62 read with
Article 63 of the Constitution.
vii. Learned ASC has also produced a copy of the
order of the day issued by the Secretariat of
National Assembly for 16.05.2016 to point out
that the speech of Respondent No.1 was not on
the agenda of the National Assembly for that
day. He has also referred to Rules 31 (1), 50 & 51

of the Rules of Procedure & Conduct of Business
in the National Assembly, 2007 to argue that
since the speech of the Prime Minister was not a
part of the order of the day it cannot be termed
as participation in the parliamentary business.
Secondly, no privilege can be claimed for a
statement made by Respondent No.1 of his own
accord and volition before the National
Assembly. Reliance in this regard has been
placed on Zahur Ilahi v. Mr. Zulfikar Ali Bhutto
[PLD 1975 SC 383]; Masroor Ahsan v. Ardeshir
Cowasjee [PLD 1998 SC 823] and Iftikhar Ahmad
Khan Bar v. Chief Election Commissioner [PLD
2010 SC 817 @ 826 (para 14)]. He also submits
that it has repeatedly been held by this Court
that there is sanctity attached to the
parliamentary proceedings and business but
such sanctity does not extend to personal
matters voluntarily discussed in the Assembly
chambers without being part of the
parliamentary business.
viii. Learned counsel has drawn our attention to

Article 119 of the Qanun-e-Shahadat Order,
1984 to argue that burden of proof as to any
particular fact lies on the person who wishes the
Court to believe in its existence, unless it is
provided by any law that the proof of that fact
shall lie on any other person. He submits that as
a whistleblower the only responsibility on the
shoulders of the petitioner was to bring to the
notice of this Court certain facts of public

importance where-after the burden of proof
was on the Respondent No.1 to establish that he
had neither acted dishonestly nor in any other
manner that would expose him to the penal
consequences of Article 62 read with Article 63
of the Constitution. Reference in this regard has
been placed on Workers Party Pakistan v.
Federation of Pakistan [PLD 2012 SC 681 (para
32)].
ix. It is further contended that under Article 184(3)

of the Constitution, the jurisdiction of this Court is
in the nature of inquisitorial proceedings and this
Court can delve into the arena of any fact
finding so as to promote public interest. In
support of his contention, the learned counsel
has relied on Watan Party v. Federation of
Pakistan [PLD 2011 SC 997 @ paras 50 & 52];
Philips Electrical Industries of Pakistan Ltd. V
Pakistan [2000 YLR 2724]; Peoples Union for
Democratic Rights v. Union of India [AIR 1982 SC
1473]; Workers Party Pakistan v. Federation of
Pakistan [PLD 2012 SC 681]; Muhammad Azhar
Siddiqui v. Federation of Pakistan [PLD 2012 SC
774 @ 806 (paras 14 & 15)]; and Watan Party v.
Federation of Pakistan [PLD 2012 SC 292 @ 365].
x. The learned ASC has also referred to Articles 53

& 122 of the Qanun-e-Shahadat Order, 1984 to
argue that facts within the special knowledge of
a person need to be proved by him. He
maintains that admittedly, the Mayfair Properties

are held by offshore companies which are
owned and controlled by the children of
Respondent No.1. Documents and records
relating to the said properties are not and
cannot be available to the petitioner. However,
the Respondents have access to such records
and documents and are therefore liable to
produce the same before this Court. He further
submits that this Court is neither averse to nor is
its jurisdiction restricted in relation to undertaking
factual inquiries or even recording evidence in
order to uncover the truth to do complete
justice. Reliance in this regard has been placed
on Pakistan Muslim League (N) v. Federation of
Pakistan [PLD 2007 SC 642].
xi. The learned counsel for the petitioner has

referred to Zafar Ali Shah v. Pervez Musharraf,
Chief Executive of Pakistan [PLD 2000 SC 869]
and read certain portions appearing at page
1207 thereof to argue that although there were
specific allegations relating to ownership of the
Mayfair Properties, Mr. Khalid Anwar, learned
Sr.ASC, who allegedly represented Respondent
No.1 in the said matter did not specifically rebut
the said allegations. He submits that failure to
rebut the allegations amounts to admission and
necessary legal consequence for the same
should follow. At this stage, the record of the
case was summoned and seen by the Court
and it was observed that Respondent No.1 was
neither a party to the said proceedings nor was

Mr. Khalid Anwar representing him in the said
case. Although in one of the related matters,
Respondent No.1 was a party, however, the
judgment in Zafar Ali Shahs case (supra) did not
contain any finding recorded by this Court
regarding the allegations involving ownership of
the Flats in question. Confronted with this
position, the learned counsel for the petitioner
did not further press the point.
xii. The learned ASC has argued that it was an

admitted position that the London High Court
had passed a decree in the case of HPML as
well as Mian Muhammad Sharif, Mian
Muhammad Shahbaz Sharif and Mian
Muhammad Abbas Sharif. He further submits
that documents available on record also
indicate that the said properties were attached
under orders of the London High Court.
However, such attachment was removed
apparently on satisfaction of the decree. He
maintains that there is no evidence on record or
money trail explaining how the decree in access
of US$ 34 Million was satisfied. He further submits
that this raises a serious question which needs to
be answered by Respondent No.1. The learned
counsel has also submitted that in his speech in
the National Assembly on 16.05.2016,
Respondent No.1 had given certain facts
relating to sale of the Gulf Steel at Dubai and
thereafter setting up and sale of Steel Mills at
Jeddah. However, no further details were

provided either in the National Assembly or
before this Court to indicate how the sale
proceeds were utilized and whether or not the
amount generated from the said sales were
utilized for purchase of the Mayfair Properties.
xiii. The learned ASC further maintains that the

petitioner has discharged the onus by alleging
that the Mayfair Properties are owned by
Respondent No.1 and now the onus is on him to
establish either that the properties in question
were not owned by him or that the same were
not procured with funds which were illegally
transferred from Pakistan to other countries. He
also maintains that in order to establish the truth,
this Court has the power to record evidence
and even summon the Prime Minister if the need
arises in exercise of its powers under Article
184(3) of the Constitution.
9. Mr. Ehsan ud Din Sheikh, learned ASC was allowed
on his request to make certain additional submissions on
behalf of the petitioner. He submitted that the powers being
exercised by this Court were inquisitorial in nature and the
Court was expected to act as Prosecutor, Defender and
Judge at the same time. He was, however, reminded that
inquisitorial jurisdiction of this Court was to be understood in
the context of being different from adversarial proceedings

and the same was not necessarily to be equated with the
inquest Tribunals set up in different countries including Spain for
special reasons. He, however, referred to the definition of
inquisitorial proceedings as given in Blacks Law Dictionary to
argue that the jurisdiction of this Court extends to taking such
steps as may be necessary to uncover the true facts. He
further argued that Respondent No.6 was a dependent of
Respondent No.1 who had failed to disclose her status in his
Nomination Papers filed with the Election Commission during
the General Elections of 2013. He was therefore liable to be
disqualified. The learned counsel placed on record
photocopies of the definition of dependent taken from
Oxford English Dictionary, Merriam Webster Dictionary and
some legal treatises.
10. Sheikh Rashid Ahmed, petitioner in person in
Constitution Petition No.30 of 2016 also addressed the
following arguments:
i. He referred to the speeches of Respondent No.1

to submit that he had not disclosed the correct
information either before the people of the
country or before this Court. He maintained that
there were contradictions in the statements
made by Respondent No.1, his sons and wife
which show that he had been untruthful and
was liable to be disqualified in terms of Article
62(1)(f) of the Constitution. He further submitted

that the privilege claimed by Respondent No.1
in terms of Article 66 of the Constitution was not
available to him in view of the fact that he had
raised a private matter on the floor of the house
which was neither in the agenda nor a part of
the business of the house. In this context, he
relied upon Chaytor v. House of Lords (2010 UK
SC 52 (paras 62, 118, 121 & 122) and Canada v.
Vaid, [2005] 1 S.C.R. 667, 2005 SCC 30 (paras 29,
37 to 40 & 46 to 48). He also referred to Masroor
Ahsan v. Ardeshir Cowasjee [PLD 1998 SC 823 @
1018] and Zahur Ilahi v. Mr. Zulfikar Ali Bhutto
[PLD 1975 SC 383]. He made reference to a
portion of the judgment handed down by
Hamdoor ur Rehman, J in Masroor Ahsans case
spelling out the parameters of immunity /
privilege.
ii. He further submitted that in terms of Article

184(3) of the Constitution, this Court can mold
the relief and can grant the reliefs which have
not even been prayed for. He maintained that
this Court has to be dynamic in rendering a
judgment to do complete justice in the facts
and circumstances of this case. He places
reliance on Benazir Bhutto v. Federation of
Pakistan [PLD 1988 Supreme Court 416], Nasir Ali
Khan v. Federation of Pakistan [PLD 2013
Supreme Court 568], Muhammad Ashraf Tiwana
v. Pakistan (2013 SCMR 1159), Muhammad Yasin
v. Federation of Pakistan (PLD 2012 Supreme
Court 132) and Mehmood Akhtar Naqvi v.

Federation of Pakistan (PLD 2012 Supreme Court
1054).
iii. Sheikh Rashid Ahmed further submitted that the

letters allegedly issued by Sheikh Hamad are
contradictory and it is apparent that by issuing
successive letters an attempt has been made to
fill the gaps and answer the questions raised by
this Court. He pointed out that in an earlier case
reported as Muhammad Nawaz Sharif v. State
(PLD 2010 Lahore 81), the same person had
come to the rescue of Respondent No.1. He
further submitted that Mian Muhammad Tariq
Shafi had also improved his statement as in his
first affidavit there was no mention of the Qatari
investment while in the second one after certain
questions were raised by this Court, the story of
investment of 22 Million Dirhams in Qatar and
names of the persons to whom the said money
had allegedly been handed over for investment
in the real estate business of Thani Family in
Qatar were added. He maintained that if the
two letters were to be disbelieved the entire
defence of the Respondents would fall to the
ground. He also submitted that burden of proof
that the Mayfair Properties were acquired
through lawful means was upon the
Respondents who have failed to discharge such
onus.
11. Mr. Makhdoom Ali Khan, learned ASC appearing

for Respondent No.1 (Mian Muhammad Nawaz Sharif), made
the following submissions:-
i. At the very outset, learned counsel has read the

prayer clauses of Constitution Petition No.29 of
2016 and submitted that Respondent No.1 does
not and never had any company registered in
the BVI or any other safe heaven. Further, he
was not a Director / Shareholder or beneficial
owner of any such company. He submits that
the grounds on which disqualification of
Respondent No.1 is sought can be broadly
categorized into following categories:
(a) Address of Respondent No.1 to the

Nation on television on 05.04.2016;
(b) Speech made by Respondent No.1 on

the floor of the National Assembly on
16.05.2016.
ii. That the petitioner alleges that in the said

speeches Respondent No.1 had lied to the
Nation, in consequence of which he had
ceased to be honest and ameen in terms of
Article 62(1)(f) of the Constitution and was
therefore liable to be disqualified.
iii. That the second ground on which

disqualification has been sought is that
Respondent No.1 had received large sums of
money as gifts from Respondent No.7. The said
amounts were required to be treated as other
income within the contemplation of Section 39
of the Income Tax Ordinance. The said amount
was neither declared as such nor was the

requisite income tax paid on it. Consequently,
he was liable to be disqualified in terms of
Article 63(2)(o) of the Constitution.
iv. The learned counsel points out that the

treatment of any amount received by way of
gift is different depending upon whether or not
the donor has a tax number in terms of Section
39 of the Income Tax Ordinance, 2001. He
submits that the petitioner has incorrectly stated
that Respondent No.7 does not have a tax
number. The factual position is that Respondent
No.7 has a tax number and therefore any
amount received from him by Respondent No.1
by way of gift was exempt from payment of
income tax. He further submits that Article 63
(1)(o) of the Constitution is attracted only where
default/non-payment of government dues is
determined either by the competent authorities
or by a Court of law and after such
determination it remains unpaid.
v. The third ground for seeking disqualification is

that Respondent No.6 (Maryam Safdar) is a
dependent of Respondent No.1. Therefore,
assets of Respondent No.6 should have been
declared by Respondent No.1 in his nomination
papers for election to a seat in the National
Assembly from NA.120. In view of the fact that
Respondent No.1 had failed to declare
Respondent No.6 as his dependent and to
disclose her assets in his nomination papers and

annual statement of assets, the disqualification
clause of Article 62(1)(f) of the Constitution was
attracted. He submits that Respondent No.6 has
independent sources of income and owns
valuable immovable property. Therefore, she
cannot be termed as a dependent of
Respondent No.1.
vi. Learned counsel for the Respondent No.1 while

responding to the aforesaid allegations has
read the speech made by Respondent No.1 to
the Nation as well as his speech made on the
floor of the House. He has vehemently denied
the allegation that Respondent No.1 had lied
either to the Nation or during his address on the
floor of the House. He submits that the contents
of the speeches are factually correct in all
respects including statements relating to setting
up of Gulf Steel Mill at Dubai, its sale, the sale
price, setting up of a Steel Mill in Saudi Arabia in
the year 2000, the same having been set up
from finances provided by the Saudi Banks and
sale of the same at a price stated by
Respondent No.1 in his address. He has however
stated that in both the addresses, Respondent
No.1 had given a broad overview of the
activities of his family regarding a business which
was set up in the year 1937 prior to his birth on
which, as long as his father Mian Muhammad
Sharif was alive, he was Incharge and solely
running the business. He has further submitted
that the speeches made by Respondent No.1

were not in the nature of an item wise response
or an affidavit of facts setting out in detail, in a
chronological order generation and use of the
funds as they were utilized and invested in the
lifetime of his father. The learned counsel has
also referred to the affidavit of Mian
Muhammad Tariq Shafi which has been placed
on record through CMA No.735 of 2016
narrating substantially the same facts. He
submits that Mian Muhammad Tariq Shafi has in
his affidavit stated that the business in Dubai
had been set up by Mian Muhammad Sharif in
the name of Mian Muhammad Tariq Shafi. The
Tripartite Agreement for sale of Gulf Steel was
signed on behalf of Mian Muhammad Tariq
Shafi who received the sale price in various
tranches from Dubai and had utilized the funds
received according to the instructions of Mian
Muhammad Sharif. The learned counsel has
categorically stated that Respondent No.1 was
not a Shareholder/Director/Guarantor of Gulf
Steel nor was he a recipient of the whole or any
part of the sale proceeds.
vii. It is further submitted that in the case of Al Azizia

Steel Mill in Saudi Arabia, the position was the
same. Respondent No.1 was not a Director or
Shareholder of the said company nor did he
receive any part of the sale proceeds. He has
stated that the facts known to Respondent No.1
were shared in order to give a broad overview
of the business activities of his family in which he

was not personally involved. Further, in case
there was any omission in the speeches the
same was not deliberate and could not furnish
basis for disqualification. There was neither any
reason nor intention to misstate the facts or
provide incorrect or wrong information either to
the Members of National Assembly or to the
citizens of the country.
viii. Learned counsel submits that in case an

elected Prime Minister is to be removed from
office, the Constitution and the law provide a
procedure for doing so namely a vote of no
confidence or a declaration by a Court of
competent jurisdiction in terms of Article 62(1)(f)
of the Constitution or on a judgment/order to
that effect being passed by the relevant fora
under the provisions of the RoPA. He further
submits that in terms of Article 63(2) of the
Constitution where a question arises whether a
Member of the Majlis-e-Shoora (Parliament) has
become disqualified from being a member, the
Speaker may refer the question to the Election
Commission by way of a Reference within 30
days, where after the Election Commission has
the jurisdiction to decide whether or not the
Member has become disqualified to be a
Member of the Parliament. He submits that an
application in this regard relating to Respondent
No.1 was moved before the Speaker of the
National Assembly which was rejected on
02.09.2016. The ruling of the Speaker has been

challenged before the Lahore High Court by
way of Writ Petition No.31193 of 2016 which is
being heard by the said High Court.
ix. The learned counsel has further stated that in

terms of Article 62(1)(f) of the Constitution read
with various provisions of the RoPA, a
declaration issued by a Court of competent
jurisdiction is required to the effect that a holder
of public office is not sagacious, righteous, non-
profligate, honest or ameen. He submits that
there is no declaration against Respondent No.1
in the field therefore, he cannot be disqualified.
He further submits that in a large number of
cases this Court has upheld the decisions of
Election Tribunals and / or other Courts which
have issued declarations but has seldom
entertained matters in exercise of its powers
under Article 184(3) of the Constitution and
proceeded to issue declarations and then
disqualified the holder of public office.
x. The learned counsel has relied upon

Muhammad Ijaz Ahmad Chaudhry v. Mumtaz
Ahmad Tarar (2016 SCMR 1); D.G. Customs
Valuation v. Trade International Lahore (2014
SCMR 15); Iqbal Ahmad Landrail v. Jamshed
Alam (PLD 2013 SC 179); Muhammad Khan
Junejo v. Federation of Pakistan (2013 SCMR
1328); 2013 SCMR 1279; Allah Dino Khan Bhayo
v. Election Commission of Pakistan (2013 SCMR
1655); PLD 2013 SC 282; Mudassar Qayyum

Nahra v. Bilal Ijaz (2011 SCMR 80); Nasir
Mehmood v. Imran Masood (PLD 2010 SC 1089);
Iftikhar Ahmad Khan Bar v. Chief Election
Commissioner (PLD 2010 SC 817); Muhammad
Rizwan Gill v. Nadia Aziz (PLD 2010 SC 828);
Muhammad Khan Junejo v. Fida Hussain Junejo
(PLD 2004 SC 452) and Aftab Ahmad Khan v.
Muhammad Ajmal (PLD 2010 SC 1066).
xi. On the basis of the afore-noted judgments, the

learned counsel has vehemently argued that a
prior declaration / determination is required
before the holder of a public office can be
disqualified by this Court in exercise of its powers
under the Constitution. Referring to the case of
Mr. Yousuf Raza Gillani, Former Prime Minister, he
submits that the said case originated from the
NRO case reported as Mobashir Hassan v.
265) in which a direction was issued to the
Federal Government to write a letter to certain
Swiss authorities which was not complied with. A
five member Bench of this Court therefore issued
a notice to Mr. Gillani for contempt of this Court
where after, he was convicted and sentenced
to imprisonment till rising of the Court vide order
dated 02.02.2012. However, in view of the fact
that the Speaker of the National Assembly
refused to send the matter to the Election
Commission for denotification of Mr. Gillani, he
was disqualified by this Court. He therefore
submits that the said case is distinguishable on

facts as well as the law and cannot be used as
a precedent in the instant case.
xii. The learned counsel further submits that another

set of cases arose out of dual nationality held by
certain holders of public offices, Tassaduq
Hussain Jillani, J as he then was in his judgment
reported as Umar Ahmad Ghumman v.
Government of Pakistan (PLD 2002 Lahore 521)
had held that a person holding dual nationality
could not hold a public office. On the basis of
aforesaid judgment which had been upheld by
this Court, various petitions were entertained
and holders of public offices were either
disqualified on admitted facts and official
documents or where there was no written denial
of the allegations of dual nationality. In none of
the cases, did this Court investigate the
matter/held a factual inquiry, conduct a trial
and record findings of fact.
xiii. Making his submission with reference to powers

of this Court under Article 184(3) of the
Constitution, the learned counsel submits that
bulk of authorities and previous judgments of this
Court point towards prior declaration by a Court
of competent jurisdiction before this Court can
proceed to disqualify the holder of a public
office. He further submits that in the limited
number of cases where such powers have been
exercised directly, the said course was adopted
either because there were admitted facts /

documents or there was no need to go into an
exercise of recording voluminous evidence.
xiv. Learned counsel for Respondent No.1 submits

that the petitioner seeks disqualification of
Respondent No.1 on the basis of speeches
made on the television and on the floor of the
House. He maintains that in the first place it has
not been established that Respondent No.1 had
lied in either of the two speeches or had made
a false statement. If at all there was any
omission, the same cannot be termed as a
misstatement. He further submits that if a
comparison is to be made between the facts
narrated by Respondent No.1 in his speeches
and those disclosed by other members of his
family in their interviews which have appeared
on the Electronic and Print Media, the said
exercise cannot be undertaken by this Court in
exercise of its jurisdiction under Article 184 of the
Constitution because the same would require
examination of voluminous record and an
opportunity being provided to all concerned to
meet the allegations against them.
xv. Without prejudice to the fact that Respondent

No.1 did not lie or make any false statement in
his speeches, the learned counsel submits that
the speech made by him before the National
Assembly is covered by the privilege available
to members of Parliament provided under
Article 66 of the Constitution. He submits that the

Constitution provides for freedom of speech in
the Parliament and protects speeches made on
the floor of the House against liability in any
proceedings in any Court in respect of anything
said by such Member. Learned counsel
maintains that parliamentary privilege is a
concept recognized all over the world and it is
an accepted norm all over the world that
speeches made in the Parliament cannot be
used as evidence before any Court, authority or
Tribunal against the maker of such speeches. In
this regard, the learned ASC has referred to
Halsbury's Laws of England, Wade & Bradley on
Constitution and Administrative Law; and case
of Regina v. Chaytor [2010] UK SC 52].
xvi. The learned counsel has also referred to various

judgments of the Indian Courts to stress that
parliamentary privilege protects speeches
made on the floor of the House which cannot
be used against the maker of such speeches as
evidence in any Court or Tribunal. He further
maintains that parliamentary privilege is equally
available to all members of the Parliament and
no exception applies to the Prime Minister by
reason of his office.
xvii. The learned ASC for Respondent No.1 has next

taken up the allegation of tax evasion. He
submits that disqualification of Respondent No.1
is sought on the basis of provisions of Article
63(1)(o) of the Constitution read with Section 99

(1)(a)(d) of the RoPA. In this regard, he submits
that the petitioners have leveled the following
allegations against Respondent No.1:-
a) That a sum of US$ 9 Million had been
received from sale of Gulf Steel Mill.
Respondent No.1 should have declared
the said sum in his Wealth Tax Statement
and paid wealth tax on the same.
b) The Wealth Tax Statements for the years

2011-15 were filed late by Respondent
No.1. The said act is an offence which
must lead to his disqualification.
c) Respondent No.1 had given gifts in the

sum of Rs.31,700,000/- to Respondent No.6
and Rs.19,459,400/- to Respondent No.8
which were sham transactions and were
not given through normal banking
channels.
d) That the gifts received by Respondent

No.1 from Respondent No.7 should have
been treated as income from other
sources and tax should have been paid
on the same.
xviii. As far as late filing of Wealth Tax Statements is

concerned, the learned counsel for Respondent
No.1 submits that the allegation was utterly
baseless in view of the fact that the Wealth Tax
Statements were filed on 29.11.2011 &
09.12.2012 which were well within time. Even
otherwise, he submits that the said grounds were
not pressed by the learned counsel for the
petitioner in his arguments and had abandoned
the same. As far as the question of
disqualification in terms of Article 63(1)(o) of the
Constitution is concerned, the learned counsel

submits that it is settled law that such
disqualification cannot be pressed into services
unless there is a finding by a Court of
competent jurisdiction that the holder of a
public office had defaulted in payment of
government dues. He maintains that there is
nothing on record nor a finding handed down
by any Court, Tribunal or authority that
Respondent No.1 had committed default of any
nature involving payment of government dues.
In support of his contentions, the learned
counsel has relied on National Bank of Pakistan
v. SAF Textile Mills Ltd (PLD 2014 SC 283); Summit
Bank Limited v. Qasim and Co. (2015 SCMR
1341) and Agril D. B. of Pak v. Sanaullah Khan
(PLD 1988 SC 67).
xix. The learned counsel has further submitted that

the petitioner seeks disqualification of
Respondent No.1 in terms of clause 1 of his
prayer. However, in clause 6 of the prayer, he
seeks a direction to the FBR to reopen the Tax
Returns of Respondent No.6 and scrutinize the
same. On the basis of prayer clause 1 and
prayer clause 6, the learned counsel for
Respondent No.1 submits that if prayer clause 6
of the petitioner is granted, prayer No.1 cannot
be granted. Likewise, he maintains that prayer
clause 6 itself shows that no determination of
government dues has been undertaken by any
competent Court, authority or Tribunal. Further, if
prayer clause 6 is denied, the prayer clause 1

cannot be granted either.
xx. As far as payment of wealth tax is concerned,

the learned counsel has argued that the Wealth
Tax Act, 1963 was repealed in 2003. In terms of
Sections 17 & 17A of the Wealth Tax Act, a
limitation of 4 to 5 years has been provided
within which Wealth Tax Officer can reopen the
Returns and make a determination regarding
short payment / default, if any. The learned
counsel submits that the period of limitation has
since expired and no officer or machinery is
available for implementation of the Act. Even
otherwise, relying on Section 6(a) of the General
Clauses Act, the learned counsel maintains that
once a statute has been repealed and during
its subsistence no liability has been determined,
no such liability can now be determined
especially so where a period of limitation as
provided in the Act itself has expired. He further
maintains that Respondent No.1 is to be judged
on the same standards as other citizens of the
country and he cannot be judged on any
higher standard by reason of the fact that he is
the Prime Minister of the country.
xxi. Learned counsel further submits that it is an

admitted fact that Gulf Steel was set up from
funds generated through loans obtained from
Banks. The Respondent No.1 was not a
Shareholder or Director or Guarantor of the said
business. Even otherwise, according to the case

of the petitioner himself, the sale of said business
did not generate any profits which could have
necessitated disclosure of the same by the
Respondent in any of his Returns. He maintains
that this is without prejudice to the stance of
Respondent No.1 that he had no nexus or
connection with the said businesses.
xxii. The learned counsel for Respondent No.1 refers

to paragraph No.18 (xxi) of Constitution Petition
No.29 of 2016 and submits that there were
assertions in the said paragraph, that a sum of
Rs.31,700,000/- had been gifted by Respondent
No.1 to Maryam Safdar (Respondent No.6) and
a sum of Rs.19,459,400/- had been gifted by him
to his son Hassan Nawaz (Respondent No.8). He
further submits that Respondent No.1 admits the
said transactions and the same have duly been
reflected in the Return filed by him for the
financial year 2011. He also submits that
corresponding entries in the accounts statement
have been made which are being placed on
record. The said transactions were undertaken
through banking channels and the allegation
that the transactions were merely devices to
evade payment of income tax is patently
incorrect. He also submits that various sums of
money including a sum of US$1,914,054/-
received by Respondent No.1 from his son
Hussain Nawaz which was duly reflected in the
Tax Returns of Respondent No.1 for the year
2011. He submits that the argument of the

learned counsel for the petitioner that amounts
received by Respondent No.1 by way of gift
should have been treated as income from other
sources and were therefore, liable to be taxed is
not supported by the law. In this regard the
learned counsel has drawn our attention to
Section 39(3) and (4) of the Income Tax
Ordinance, 2001 which provides that where a
person receives a gift through banking channels
from a person who has a National Tax Number
(NTN), he is not required to pay tax on the
amount received. He states that Mr. Hussain
Nawaz, despite being a non-resident, possesses
an NTN, therefore, the said gift from him to
Respondent No.1 is neither liable to be treated
as Income from Other Sources nor is it taxable.
Explaining the transaction, the learned counsel
submits that the funds originated from Saudi
Arabia which were sent through banking
channels to the account of Respondent No.1
who encashed the same at the official
exchange rate of the State Bank of Pakistan
and the concerned Bank duly issued a
certificate of encashment to claim the benefit
of Section 111 of the Income Tax Ordinance,
2001 (the Ordinance). He has also referred to
Section 111(4) of the Ordinance to argue that
no tax is payable on foreign remittances
received through banking channels. Referring to
the Tax Returns filed by Respondent No.1, the
learned counsel submits that under the new tax

regime under the Ordinance a scheme of self-
assessment was introduced. An assessee can file
his Return on the basis of self-assessment with
the Taxation Officer under Section 114 of the
Ordinance. On expiry of the statutory period,
the Return so filed is treated as a Final
Assessment Order of the Commissioner by
operation of law. He submits that although the
Taxation Officer has the jurisdiction on receipt of
definite information regarding tax evasion to
reopen the matter, no such, definite
information was provided to the Taxation
Officer that may have furnished justification to
reopen, reexamine or re-scrutinize the Returns
filed by Respondent No.1. In support of his
contention, the learned counsel has relied on
the cases of Commissioner of Income-Tax v.
Sindh Engineering (Pvt.) Ltd. [2002 SCMR 527 at
535(F)], Income-tax Officer v. Chappal Builders
[1993 SCMR 1108 at 1112 and 1113]; and
Commissioner of Income-Tax v. Sindh
Engineering (Pvt.) Ltd. [2002 SCMR 527].
xxiii. The learned counsel further submits that

according to the law laid down by this Court,
tax evasion has to be specifically alleged and
proved, whereas the same cannot be
presumed. Reliance has been placed on the
case Federation of Pakistan v. Sindh High Court
Bar Association [PLD 2012 SC 1067 at 1071, 1072
and 1074]. He further submits that the law
discourages fishing and roving inquiries and

insists upon definite information regarding tax
evasion before the tax record of an assessee
can be reopened. Reference has been made
to the cases of Assistant Director, Intelligence
and Investigation v. M/s. B.R. Herman [PLD 1992
SC 485 at 491 (C)] and Re State of Norways
Application (No. 1) [1989 1-AER 661 at 684, 685
and 691].
xxiv. The learned counsel for Respondent No.1 further

submits that the following amounts were
received by Respondent No.1 from Mr. Hussain
Nawaz from 2011 to 2014: -
i) Rs.129,836,905/- (Tax Year 2011);
ii) Rs.26,610,800/- (Tax Year 2012);
iii) Rs.190,445,024/- (Tax Year 2013); and
iv) Rs.197,499,348/- (Tax Year 2014)
xxv. He submits that all the aforesaid gifts were sent

and received through banking channels, were
duly declared to the authorities by filing the
requisite Returns and were not liable to any tax in
view of the fact that the same had been sent by
holder of a National Tax Number. Consequently,
there was neither concealment nor tax evasion
on the part of Respondent No.1.
xxvi. Concluding his arguments on the question of tax

evasion, the learned counsel submits that
disqualification of Respondent No.1 is being
sought inter alia on the basis of Article 63(1)(o) of
the Constitution read with relevant provisions of
the RoPA. Both the said provisions require liability

of a person being determined by a competent
forum and such determined liability remaining
unpaid. He submits that it is neither alleged nor
established from the record that any
determination of tax liability of Respondent No.1
has been made by a competent forum and that
the same has remained unpaid. The learned
counsel submits that even otherwise in prayer
clause 6, the petitioner he has admitted that no
determination has so far been made by the
competent authorities against Respondent No.1.
As a necessary corollary, it can safely be said
that in the absence of determination of liability
regarding payment of Government dues the
provisions of Article 63(1)(o) of the Constitution
cannot be invoked.
xxvii. The learned ASC for Respondent No.1 has read

paragraph 18 (ix) and (xxiii) of the petition to
point out that it has been asserted in the said
paragraphs that, admittedly Ms. Maryam
Nawaz is a dependent of Respondent No.1. By
alleging that Respondent No.1 had failed to
disclose the said fact in his nomination papers
for the General Election, 2013, Respondent No.1
was guilty of concealment and signing a false
declaration and was therefore, liable to be
disqualified. The learned counsel submits that in
the first place it is not admitted that Respondent
No.6 was / is a dependent of Respondent No.1.
He has taken us through the Wealth Statement

filed by Respondent No.1 for the tax year 2011
which shows that land worth Rs.24,851,526/- was
shown to be held in the name of Ms. Maryam
Safdar, Respondent No.6 in the column for
spouse, minor children and other dependents.
He submits that the land in question was owned
by Respondent No.1 and was held in the name
of Respondent No.6. In the absence of any
specific column to disclose Benami transactions,
the name of Respondent No.6 was mentioned in
Column No.12 which deals with assets owned by
spouse, minor children and other dependents.
He however, maintains that merely by reason of
the name of Respondent No.6 being mentioned
in Column No.12 would not make her a
dependent especially so where the property
was clearly mentioned as being held in the
name of Respondent No.6. In order to
substantiate his contention, the learned counsel
has drawn our attention to Notification dated
26.8.2015 issued by the Federal Board of
Revenue through which the anomaly in the
Wealth Statement Form was removed by
inserting a column for assets held in the name of
others. He has also referred to an opinion
rendered by A.F. Ferguson & Company,
Chartered Accountants which supports the
aforesaid contentions.
xxviii. He further submits that the price / value of the land

in question (Rs.24,851,526/-) was subsequently
paid by Respondent No.6 to Respondent No.1

through banking channels and the said
transaction was duly reflected in the wealth
statement of Respondent No.6 for the tax years
2011-13. Likewise since the agricultural property
in question had been purchased by Respondent
No.6 on payment of sale consideration, the said
property was not mentioned in the wealth
statement of Respondent No.1 for the years
2012-13. However, the cash received in lieu of
transfer of the property was duly reflected in the
accounts statement of Respondent No.1.
xxix. On the question whether or not Respondent No.6 is

a dependent of Respondent No.1, learned
counsel submits that Respondent No.6 has
independent sources of income and
notwithstanding gifts made by Respondent No.1
in favour of Respondent No.6 involving cash and
immovable properties, status of Respondent
No.6 as an independent adult has remained
unchanged. In this regard, he has placed
reliance on M. A. Faheemuddin Farhum v.
Managing Director/Member (Water) [2001 SCMR
1955], in which the definition of dependent as
given in the Blacks Law Dictionary was cited
with approval. The learned counsel also refers to
Ball, Decd., In re. Hand v. Ball [1947 1 Chancery
228] and In re Badens Trusts [1973 Chancery 9].
In the earlier judgment, it was held that the word
dependent was a vague term and the Court
declined to define the same, however, in the
subsequent judgment it was held that

dependency was a question of fact which was
required to be decided on case to case basis.
xxx. As far as legal value of the Trust Deed produced by

Respondent No.6 is concerned, the learned
counsel submits that the said document was
governed by the English Law. He maintains that
it is settled law that questions arising out of
foreign law are to be treated as questions of
fact which need to be proved through the
various modes provided in law including
production of expert witnesses. In this regard, he
refers to Articles 52, 94 & 112 of the Qanun-e-
Shahadat Order, 1984. Reference was also
made to Order VII Rule 1(e) of the Code of Civil
Procedure, 1908. The learned counsel also relies
upon Atlantic Steamers Supply Co. v. M.V.
Titisee [PLD 1993 SC 88 @ 94(B) and 97].
xxxi. The learned ASC submits that this Court has, over
time set standards and criteria which may be
applied by it while dealing with questions of
disqualification of elected holders of public
offices in exercise of powers under Article 184(3)
of the Constitution. In this regard, he made the
following submissions:-
i) In most cases where elected
Parliamentarians were disqualified in
exercise of powers under Article 184(3) of
the Constitution, this Court relied on
material which was either admitted or not
denied or decisions of Courts / Tribunals
were not appealed against. In some
cases, involving fake degrees and dual

nationality, the material/documents
available before this Court were either
undisputed or undisputable, therefore, this
Court relied on such material and
recorded its findings on the same;
ii) Where there were disputed questions of

fact requiring recording of evidence, or
there was voluminous record that needed
to be proved, involving intricate questions
of law and facts this Court declined to
interfere. In support of his contention, the
learned counsel has placed reliance on
Farzand Ali v. Province of West Pak [PLD
1970 SC 98 @ 113]; Khuda Bakhsh v.
Zafarullah Khan Jamali [1997 SCMR 561];
Mehmood Akhtar Naqvi v. Federation of
Pakistan [PLD 2012 SC 1089].
xxxii. Referring to the material placed by the

petitioner on the record, the learned counsel
submits that the petitioner has relied upon
certain passages of a book titled Capitalism's
Achilles Heel authored by Raymond W. Booker.
He submits that at best the text of the book
represents an opinion of the author and unless
the said author appears before this Court, is
examined and subjected to cross-examination,
his opinion cannot be read in evidence or taken
as gospel truth. In this regard, reference has
been made to Article 78 of the Qanun-e-
Shahadat Order, 1984 to argue that unless the
author/ signatory of a document appears as a
witness and is subjected to cross-examination,
such document cannot be read in evidence.
He further stated that in a few exceptional cases
where this Court has recorded findings on the
basis of unproved documents, such documents

had been admitted by both sides on the basis
whereof the Court recorded its findings. In this
regard, reference has been made to
Muhammad Asif v. Federation of Pakistan [PLD
2014 SC 206 @ 227].
xxxiii.As far as the use of newspaper clippings and

articles are concerned, the learned counsel
submits that the general law on the subject is
that such cuttings, reports and news items
cannot be read as evidence. He has referred to
Aftab Shaban Mirani v. President of Pakistan
[1998 SCMR 1863 @ 1874(E)] and Muhammad
Azam v. Khalid Javed Gillan [1981 SCMR 734 @
736(B)] and Pakistan Muslim League (N) v.
Federation of Pakistan [PLD 2007 SC 642 @
668(H) and 669]. He maintains that although in
some cases, this Court relied upon newspaper
clippings and articles, such cases were
exceptions to the general rule in so far as in such
cases, this Court was called upon to examine
the validity of executive actions to see whether
there was any material available before the
executive authority to take executive action
and whether such executive actions had not
been taken arbitrarily and without any justifiable
basis. In such case, this Court had held that it
was not sitting in appeal against exercise of
powers by the executive authority but was
examining the validity of such exercise to see
whether or not there was any material before
the executive authority which furnished basis for

exercise of such authority. He further maintains
that most of these cases related to exercise of
executive powers by the President of Pakistan
under the erstwhile Article 58(2)(b) of the
Constitution. In this regard, he referred to Islamic
Republic of Pakistan v. Abdul Wali Khan [PLD
1976 SC 57 @ 112 (LL)]; Begum Nusrat Bhutto v.
Chief of Army Staff [PLD 1977 SC 657]; and
Wattan Party v. Federation of Pakistan [PLD 2006
SC 697].
xxxiv. He further maintains that the general policy of law

as well as the view of this Court has been that
efforts should be made to uphold executive
actions. Unless it is shown that such actions were
taken maliciously, arbitrarily and without
sufficient and adequate material, this Court has
desisted from interference in such cases.
Reference has been made to Chairman,
Railways Board v. Abdul Majid Sardar [PLD 1966
SC 725 @ 730]; Lahore Improvement Trust v.
Custodian of Evacuee Property [PLD 1971 SC
811 @ 837(J)]; Saghir Ahmed v. Province of
Punjab [PLD 2004 SC 261 @ 267(B)]; and Benazir
Bhutto v. President of Pakistan [PLD 2000 SC 77 @
84].
xxxv. In the case of Benazir Bhutto v. President of

Pakistan [PLD 2000 SC 77], the matter arose out
of dismissal of the Government of Mohtarma
Benazir Bhutto by the then President of Pakistan
in exercise of powers conferred on him under

Article 58(2)(b) of the Constitution. This Court
dismissed the petitions challenging the
executive action taken by the President of
Pakistan in which inter alia allegations of
corruption were also leveled. However, on an
application moved by the petitioner in the said
case, this Court clarified that the material and
evidence examined and findings recorded by it
were limited to the legality and validity of an
executive action under Article 58(2)(b) of the
Constitution and the same would not be used
against the petitioner in any other proceedings
initiated against her on charges of corruption.
xxxvi. The learned counsel for Respondent No.1

specifically stated that he did not challenge the
maintainability of the petition or the powers of
this Court in terms of Article 184(3) of the
Constitution to entertain the same. Relying on
the cases of Murree Brewery Co. Ltd v. Pakistan
[PLD 1972 Supreme Court 279] as well as CIT v. Eli
Lilly Pakistan (Pvt) Ltd [2009 SCMR 1279], the
learned counsel submits that by now it is settled
law that even if an alternate remedy is available
this Court may in exercise of its constitutional
jurisdiction entertain the matter. He, however,
pointed out that it has also been held by this
Court that where a party has chosen to avail an
alternate remedy, and is in the process of doing
so, this Court will exercise powers (despite
availability of alternate remedy and the fact
that it is being availed) only in cases where the

matter involves fundamental rights and has
been pending in the High Court for a number of
years without any effective order having been
passed. He further submits that on the doctrine
of effective pendency mere pendency would
not preclude this Court from exercising its
jurisdiction under Article 184(3) of the
Constitution. Reference in this regard has been
made to Benazir Bhutto v. Federation of Pakistan
[PLD 1988 SC 416]. He, however, maintains that
the aforesaid preconditions for exercise of
jurisdiction by this Court are not present in the
instant case.
xxxvii. In the above context, the learned counsel has

referred to CMA#320 of 2017 which provides
details of a number of References filed by the
Members of Political Parties headed by the
petitioners and others which are presently
pending before the Election Commission. It is
also pointed out that a constitutional petition
(Writ Petition No.31193 of 2015) filed by a
Member of the Political Party headed by the
petitioner is also pending before the Lahore
High Court which raises identical questions of
law and fact. Other References have been filed
before the Speaker of the National Assembly
which are presently pending before him.
xxxviii. The learned counsel for Respondent No.1 submits

that in matters involving disqualification, this
Court has set standards of evidence which are

required to be met in order to disqualify an
elected Member of the Parliament. He
maintains that one such standard is that the
evidence must meet the requirements of a
criminal trial and the benefit of any doubt that
may arise must go to the accused. In this
regard, he has referred to Muhammad Saeed v.
Election Tribunal, West Pakistan, etc [PLD 1957
SC 91 @ 123 & 124]; Saeed Hassan v. Pyar Ali
[PLD 1976 SC 6 @ 25] and Hafeezuddin v. Abdul
Razzaq [PLD 2016 SC79 @ 93].
xxxix. The learned counsel submits that in order to

disqualify a holder of public office under Article
62(1)(f) of the Constitution a declaration of a
Court of law is required. Although, this Court is a
Court of law, the declaration visualized under
Article 62 of the Constitution has to be given
effect by complying with the requirements of
Articles 10A, 17 & 25 of the Constitution. He
maintains that unless provisions of Article 10A of
the Constitution are adhered to, the
requirements of justice and equality before the
law would not be met. He therefore maintains
that the allegations against Respondent No.1
must be judged on the same standards as set
by this Court for disqualification of ordinary
Members of the Parliament as there are no
separate and / or special rules for
disqualification of the Prime Minister of the
country.
12. Mr. Shahid Hamid, learned Sr.ASC, appearing on
behalf of Respondents No.6, 9 & 10 made the following
submissions:-
i. At the very outset, the learned counsel stated

that he adopts the arguments of Mr. Makhdoom
Ali Khan, learned Sr.ASC for Respondent No.1.
He has also placed on record a statement of
Respondent No.6 which was duly signed by him
on her behalf. He submitted that the petitioners
had alleged that the Respondents had not
submitted any documents in order to
substantiate their defence. He pointed out that
Respondents No.6 to 8 had submitted a number
of documents and if necessary more
documents would be submitted on behalf of
Respondents No.7 & 8. In this regard, he gave a
list of documents that had been submitted on
behalf of Respondents No.6 to 8 in view of the
fact that at the relevant time all three
Respondents were being represented by one
learned counsel (Mr. Muhammad Akram
Sheikh). However, on a subsequent stage the
team of Lawyers representing the said
Respondents was changed and now
Respondents No.6, 9 & 10 were being
represented by him (Mr. Shahid Hamid, Sr.ASC)
while Respondents No.7 & 8 were being
represented by Mr. Salman Akram Raja, ASC.
The list of documents is as follows:-
i) Concise statement on behalf of
Respondents No.6 to 8 (CMA#7391 of

2016);
ii) Supplementary concise statement

(CMA#7531 of 2016);
iii) Letter issued by Sheikh Hamad

(CMA#7638 of 2016);
iv) Response to CMA#7511 of 2016 filed by

the petitioner (CMA#7646 of 2016);
v) Trust Deed dated 02.02.2006 relating to

London Flats (CMA#7661 of 2016);
vi) Copies of land record Registry relating to

London Flats (CMA#7953 of 2016) [total
cost of the Four Flats was amounting to
1.905 Million at the relevant time];
vii) Tax Returns of Respondent No.6 from 2011-

16;
viii) Tax Returns of Mst. Shamim Akhtar,

grandmother of Respondent No.6
(CMA#8116 of 2016);
ix) Wealth Tax Statements of the father of

Respondent No.6, Bank Statements and
related documents (CMA#2519 of 2017);
x) Copies of five References pending before

the Election Commission of Pakistan and a
Constitutional Petition pending before the
Lahore High Court (CMA#320 of 2017);
and
xi) Documents in support of establishing that

Respondent No.6 was not beneficial
owner of the London Flats (CMA#394 of
2017).
ii. The learned counsel submits that there were

mainly three allegations against Respondent
No.6 as spelt out in paragraph 18(ix), (xi) & (xiii)
of Constitution Petition No.29 of 2016. He further

submits that the first allegation is that
Respondent No.1 did not declare the assets of
Respondent No.6 in his Nomination Form filed for
NA-120 during General Election, 2013. The
second allegation is that the amounts gifted by
Respondent No.1 to Respondent No.6 were not
through a crossed cheque. And the third
allegation (xiii) is that Respondent No.1 had
declared Respondent No.6 as his dependent in
his Wealth Tax Statements for the year 2011.
iii. The learned counsel submits that there is no

prayer against Respondent No.6 made in the
petition. He further points out that neither in
Constitution Petition No.30 of 2016 filed by
Sheikh Rashid Ahmed nor in Constitution Petition
No.3 of 2017 filed by Ameer, Jamaat-e-Islami,
Respondents No.6 to 10 have been impleaded.
iv. As far as Respondent No.9 is concerned, the

learned counsel states that in paragraph 18(xii)
of Constitution Petition No.29 of 2016, it has
been alleged that he had not disclosed the gift
of Rs.31,700,000/- received by his wife
(Respondent No.6) in his Tax Returns and on this
basis alone disqualification of the said
Respondent was being sought as a Member of
the National Assembly.
v. Giving an outline of his submissions, the learned

counsel for Respondents No.6, 9 & 10 has
submitted that he would focus his arguments on

the following aspects:-
i) That on the basis of pleadings before the
Court, no case is made out against
Respondent No.6. Further no relief is sought
against her;
ii) That he would submit arguments with

reference to the Income Tax Ordinance,
2001 (the Ordinance); Representation of
People Act, 1977 (the RoPA); and Section
5(e) of the Prevention of Corruption Act,
1947 (the Act);
iii) That he would make submissions relating to

the concept of dependent / dependency
with reference to the provisions of the RoPA
and the Ordinance;
iv) That arguments would be addressed by him

with reference to CMA No.2519 of 2017 to
establish that neither in fact nor in law was
Respondent No.6 a dependent of
Respondent No.1;
v) That he would discuss and analyze the

interview of Respondent No.6 with Sana
Bucha an Anchor Person of Geo Television
Network;
vi) That the concept of beneficial ownership

would be discussed and arguments would
be addressed to establish that Respondent
No.6 is and never was a beneficial owner
of the Mayfair Properties (CMA#394 of
2017); and
vii) That arguments would be addressed

relating to the scope and extent of
jurisdiction of this Court under Article 184(3)
of the Constitution and exercise of such
powers against private parties.
vi. The learned counsel submits that during the

course of his arguments, he would also rely on
the following documents:-

i) Income Tax Returns of Respondent No.6 from
2011-12 (CMA#7319 of 2016);
ii) Income Tax Returns of Respondent No.6 for

the year 2011-12; and
iii) An opinion rendered by A.F. Ferguson &

Company, Chartered Accountants
CMA#7531 of 2016.
vii. He states that the following documents have

been placed on record with the aforesaid
CMA which would be relied upon:-
a) License issued in favour of Gulf Steel by

the Dubai Municipality;
b) Lease Agreement in favour of Gulf Steel;
c) Land Rent Agreement with Gulf Steel;
d) Contract for sale of 75% share of Gulf Steel

in favour of Al-Ahli;
e) Agreement to Sell for transfer of remaining

25% share in Gulf Steel;
f) Photographs showing inauguration of Gulf

Steel by the Ruler of Dubai;
g) Affidavits of Mian Muhammad Tariq Shafi;
h) Incorporation Certificates of Nescol

Limited and Nielsen Enterprises Limited;
i) Shares Certificate issued from time to time

regarding ownership of Nescol Limited
and Nielsen Enterprises Limited (pages 65
to 70);
j) Trust Deed dated 02.02.2006 relating to

Coomber Enterprises;
k) Income Tax Returns of Respondent No.6

from 2011-16 [CMA#8116 of 2016 (pages 2

to 100)];
l) Income Tax Returns of Mst. Shamim Akhtar,

grandmother of Respondent No.6 for the
years 2011-16 (pages 100 to 177);
m) Wealth Tax Statements of Respondent

No.1 and that of Mst. Shamim Akhtar for
the year 2010 (CMA#2519 of 2016); and
n) Accounts Statements of Respondent No.1

relating to his accounts with Standard
Chartered Bank and Habib Bank Limited
showing entries dated 15.02.2011
indicating debit and credit entries to
reflect payment by Respondent No.6 to
Respondent No.1 for price of land held in
the name of Respondent No.6.
viii. Learned counsel appearing on behalf of

Respondents No.6, 9 & 10 has submitted that
the allegation that Respondent No.9 had not
disclosed the gift of Rs.31,700,000/- received
by his wife (Respondents No.6) in his Tax
Returns is misconceived. He has stated that in
the first place, Respondent No.9 did not file
his Tax Returns during the period between
2011-14, in view of the fact that he did not
have an NTN till 28.01.2014 and tax payable
by him was deducted at source. However,
the gift received by Respondent No.6 from
her father was disclosed in her Returns and
copies of her Returns were filed with the
nomination papers of Respondent No.9. This
being the situation, there was no question of
any concealment on the part of Respondent
No.9 or violation of any laws on his part,
attracting the penalty of disqualification. He

submits that even if for the sake of argument
it is admitted that for the years 2011-14,
Respondent No.9 was required to file Income
Tax Returns and having failed to do so was
liable to pay penalties in terms of Section
114(2) read with Section 82 of the Ordinance,
neither a show cause notice was issued to
him by the Income Tax authorities nor were
any penalties imposed on him which may
have remained unpaid. Therefore,
Respondent No.9 cannot by any stretch of
language be termed as a defaulter.
ix. Learned counsel has also informed us that a

number of References on the same subject
as this petition are pending before the
Election Commission of Pakistan. In one case
where the Speaker of the National Assembly
had declined to forward a Reference to the
Election Commission, the order of the
Speaker is under challenge before the
Lahore High Court under Article 199 of the
Constitution. He submits that although he
does not challenge the maintainability of
these petitions, this fact needs to be kept in
mind while adjudicating these petitions.
x. The learned counsel has formulated the

following questions with reference to the
scope of jurisdiction of this Court under Article
184(3) of the Constitution:-

a) Enforcement of which Fundamental
Rights requires a declaration that
Respondent No.6, who is a private
citizen, is a dependent of her father
and the owner of a property in a
foreign country;
b) How a question whether Respondent

No.6 is a dependent of her father is a
matter of public importance;
c) Can disputed questions of fact i.e.

whether Respondent No.6, a private
citizen, is a dependent of Respondent
No.1 and whether she is the owner of a
foreign property, be determined by this
Court in exercise of its powers under
Article 184(3) of the Constitution without
recording evidence; and
d) Whether the petition is bona fide or

based upon political animosity and
forged documents. If it is found that the
petition is based upon forged
documents, what is the effect?
xi. Learned counsel has drawn our attention to

the document produced by the petitioner
and appended with CMA#7511 of 2016 which
is a board resolution purportedly passed on
07.02.2016 bearing the signatures of
Respondent No.6 (Mrs. Maryam Safdar). He
submits that the document in question is
patently a forged document as the signatures
appearing on the said document are not
those of Respondent No.6. He refers to the
admitted signatures of Respondent No.6 (Mrs.
Maryam Safdar) on the documents available
on page 244 of CMA#7530 of 2016 and page
5 of CMA No.7661 of 2016. He submits that

even to a naked eye, it is apparent that the
admitted signatures of Respondent No.6 differ
in material aspects from the signatures
appearing on the afore-noted board
resolution. Likewise, he has referred to the
personal information form produced by the
petitioner appended with CMA#4 of 2016 at
page 17 and submitted that the said
signatures are ex facie not those of the
Respondent No.6 as the same are clearly
different from her admitted signatures. In this
context, the learned counsel has relied on
Hafeezuddin v. Abdul Razzaq [PLD 2016 SC 79
@ 95]. He has also referred to, the law
relating to handwriting, signatures etc by Dr. B.
R. Sharma.
xii. He further submits that the document in

question is a forged document, as there was
neither reason nor occasion for Respondent
No.6 to appoint LZ Nominee Limited as a
Nominee Director of Nescol Limited
retrospectively with effect from 13.05.2004.
xiii. At this stage, the learned counsel read the

concise statement filed on behalf of
Respondent No.6. It was noticed that the said
concise statement was filed on 07.11.2016. It
may be noted that the letter sent by Sheikh
Hamad was dated 05.11.2016, while the
concise statement was filed two days later,

yet there was no mention in the concise
statement filed on behalf of Respondents
No.6 to 8 that a part of the funds generated
from sale of Gulf Steel was invested in the real
estate business of Thani Family in Qatar (as
has been stated in the letter of Sheikh
Hamad). No explanation has been offered by
the learned counsel for Respondent No.6 for
the said omission.
xiv. It also appears that in paragraph 5(c) at

page 6 of the concise statement, Respondent
No.6 has stated that she is only a Trustee for
Respondent No.7 in relation to Nescol Limited.
Learned counsel was asked to explain why
there is no mention of Nielsen Enterprises
despite the fact that Respondent No.6 also
claims to be a Trustee for the said company.
The learned counsel attempted to argue that
the lapse was on account of bona fide
error/lapse in view of the fact that Trust Deed
dated 02.02.2006 clearly indicates that
Respondent No.6 is a Trustee for both
companies.
xv. The learned counsel for Respondents No.6, 9

& 10 while addressing arguments on the
question of dependency of Respondent No.6
on Respondent No.1 submitted that she had
indeed received gifts from Respondent No.1
i.e. her father from time to time in various

amounts and in the form of immovable
property, but there was nothing unusual
about it. In our society, it is a common
practice for fathers to give gifts to their
married daughters. The said fact does not
make her dependent on Respondent No.1.
He maintained that the term dependency is
not defined in the Ordinance. In this context,
he referred to Section 2(33) which defines a
minor child; Section 19(8)(b) which states that
a minor child shall not include a married
daughter; and Section 116(1)(b) of the
Ordinance, which refers to other dependents.
He submitted that in the absence of any
specific definition of dependent one would
have to rely on the ordinary meaning of the
said word. In this regard, he referred to Blacks
Law Dictionary as well as a judgment of this
Court reported as M. A. Faheemuddin Farhum
v. Managing Director/Member (Water) [2001
SCMR 1955] in which the definition of
dependent as given in Blacks Law Dictionary
have been relied upon.
xvi. The learned counsel further referred to Section

116(2) of the Ordinance read with Rule 36 of
the Income Tax Rules and the form of Wealth
Tax Statement as given in part 4 of the 2nd
Schedule of the Income Tax Rules which
provide for filing of Wealth Statements and
Wealth Reconciliation Statements. He

submitted that Item#12 of the said form
requires a disclosure of assets held in the
name of spouse, minor children and other
dependents. In view of the fact that
immovable property was purchased by
Respondent No.1 in the name of Respondent
No.6 and there was no separate column to
disclose the same, it was mentioned in the
only available column provided in the form.
He, however, emphasized the fact that mere
mentioning of Respondent No.6 in the said
column did not mean that she was a
dependent of Respondent No.1. In fact it was
bona fide disclosure of a property held by
No.6. He has substantiated his argument by
referring to SRO No.184/2015 through which a
new column was added to the aforesaid form
by substituting Column#12 with Column#14
which provides for disclosure of assets held in,
others names. He further maintains that in
view of the fact that price of the said property
was paid by Respondent No.6 to Respondent
No.1 through banking channels, the said
property was not mentioned in the Wealth Tax
Returns or the nomination papers of
Respondent No.1 in the year 2013. He has
further pointed out that copies of the
accounts statements of Respondent No.6 as
well as Respondent No.1 indicate that a sum
of Rs.24,851,526/- was debited from the

account of Respondent No.6 and credited to
the account of Respondent No.1 during the
tax year 2012. He therefore submits that there
is no substance in the argument of the
learned counsel for the petitioner that
Respondent No.6 was a dependent of
Respondent No.1.
xvii. Learned counsel submits that the word

dependency has different connotations in
different laws and the definition used in one
law cannot be transposed / transferred to
another law. He maintains that the question of
dependency along with its extent is to be
determined keeping in view the facts and
circumstances of each case.
xviii. Learned counsel has referred to the Wealth

Statements filed by Respondent No.1 and
Respondent No.6 to show that as of 31st
March 2013 when Respondent No.1 filed his
nomination papers, Respondent No.6 had
sufficient income and assets of her own,
generated from various sources including
agricultural income, sale of assets and receipt
of gifts from various sources and therefore she
could not be termed as a dependent of
Respondent No.1. The learned counsel also
took us through four sale deeds on the basis of
which agricultural land was purchased by

No.6. He emphasized the fact that at the
relevant time, consideration for said sale deed
was paid by Respondent No.1 while ostensible
owner was Respondent No.6. However,
subsequently the entire sale consideration of
Rs.24,851,526/- was paid by Respondent No.6
to Respondent No.1 through banking
channels where-after she became real owner
of the said assets which were duly reflected in
her Wealth Statements and Wealth
Reconciliation Statements.
xix. The learned counsel also drew our attention

to various documents indicating that she and
her family had been contributing their due
shares in the pool of household expenses
maintained by Mst. Shamim Akhtar, the
grandmother of Respondents No.6, 7 & 8 who
owns all five properties in the compound in
which Respondent No.6 resides along with her
family.
xx. While rebutting the allegation of the petitioner

that the gifts received by Respondent No.1
and thereafter partly transferred to his
children including Respondent No.6
constituted income from other sources and
was therefore taxable, the learned counsel for
the Respondents pointed out that the funds
were sent by Respondent No.7 who holds an
NTN, in favour of Respondent No.1 who also

holds a Tax Number therefore the same did
not constitute income from other sources and
was not liable to be taxed. He further pointed
out that the amounts given by Respondent
No.1 to Respondent No.6 were transferred
through banking channels and were not liable
to be taxed. He further maintains that
according to Wealth Statements of
Respondent No.6, she owned assets in access
of 200 Million Rupees between 2013-16
therefore by no stretch of the language she
could be termed as a dependent.
xxi. Learned counsel maintained that while

exercising jurisdiction under Article 184(3) of
the Constitution, this Court must establish the
bona fides of the petitioners. He argued that
the present petitions were the result of
political differences and rivalries, the
petitioners had approached this Court with
unclean hands and were therefore not
entitled to any relief in the present
proceedings. In this context, he also referred
to T. N. Godavarman Thirumulpad v. Union of
India (AIR 2006 SC 1774); Janata Dal v. H. S.
Chowdhry (AIR 1993 SC 892); and S.P. Gupta
and others v. President of India and others
(AIR 1982 SC 149).
xxii. Learned counsel also made submissions

regarding the case against Respondent

No.10. Referring to paragraph 18(xvi) of
Constitution Petition No.29 of 2016, he
submitted that the allegation against
Respondent No.10 is that he had admitted to
the charge of money laundering to the tune
of US$ 14.886 Million in a confessional
statement made by him before the Judicial
Magistrate on 25.04.2000. Further, that
Respondent No.1 and his brother, the current
Chief Minister of the Province of Punjab had
instructed Respondent No.10 to open foreign
currency accounts in the names of Mst.
Sikandra Masood Kazi, etc and Mr. Talat
Masood Kazi in the Bank of America and
many other banks with foreign currency/funds
provided by Respondents No.1 and his
brother. He pointed out that it is alleged that
in order to meet financial needs of HPML, fake
foreign currency accounts were opened in
Emirate Banks with US$ 3.725 Million, and Al
Faysal Bank with US $ 8.539 Million and US$
2.622 Million. In this regard, the learned
counsel submits that the confessional
statement constituted basis for lodging of two
FIRs, one bearing No.12 of 1994 lodged on
10.11.1994 and the other bearing No.13 of
1994 dated 12.11.1994 with FIA and SIU,
Islamabad. He submits that Respondent No.10
was arrested on 15.10.1999 and the
confession was forcibly procured from him
while he was in custody on 25.04.2000. Even

after the confession, he remained in custody
till September, 2001. He submits that in the first
place, the statement has nothing to do with
the Panama Papers. Further, the FIRs were
quashed and all the accused were acquitted
by a Bench of Lahore High Court in Writ
Petitions No.12172 of 1997 and 12173 of 1997
vide a judgment reported as Hamza Shahbaz
Sharif v. Federation of Pakistan (1999 P. Cr. L. J
1584).
xxiii. Subsequently, a Reference was filed by the

NAB on the same facts which were narrated
in the FIRs in the year 2000. However, the
proceedings in the Reference were
adjourned sine die in view of the fact that the
accused had in the meantime left the country
and were not available to face the
Reference. However, pursuant to a Writ
Petition filed before the Lahore High Court, a
learned Division Bench of the High Court
quashed the Reference. There was
disagreement between Members of the
Bench on the question whether or not the
matter could be reinvestigated by the NAB.
One learned Member of the Bench held that
despite quashment of the Reference, NAB
was not barred from reinvestigating the
matter and proceeding further in
accordance with the law. However, the other
learned Member of the Bench held that the

matter could not be reinvestigated. In order
to resolve the difference of opinion, the
matter was referred to a Referee Judge who
agreed that the matter could not be
reinvestigated. The learned counsel pointed
out that since the said judgment of the High
Court was never challenged before this Court,
the same had attained finality and the
confessional statement on which the
Reference was based had lost its legal value.
He maintained that even otherwise, the
confession of Respondent No.10 had been
procured under coercion and was not worthy
of any reliance.
xxiv. The learned counsel was asked whether this

Court could pass an appropriate order to
interfere in the judgment of the Lahore High
Court whereby the Reference against
Respondent No.10 and others was quashed
and the NAB was restrained from
reinvestigating the matter on the principles
laid down in Tauqeer Sadiqs case (PLD 2012
SC 132), the learned counsel submitted that
the allegation against Respondent No.10 had
withstood scrutiny before various superior
Courts of the country and it would be unjust
and unfair to reopen the matter after a lapse
of more than 16 years.
xxv. The learned counsel further pointed out that

when Respondent No.10 was elected as a
Senator in 2014, his election was challenged
by way of a constitutional petition before the
Islamabad High Court raising the same
allegations as earlier leveled in the FIRs and
the References. The Islamabad High Court
dismissed the Writ Petition No.4818 of 2014 and
the Intra Court Appeal filed against the
judgment of the learned Single Judge was
also dismissed. The matter was never agitated
before this Court, which therefore also
attained finality.
xxvi. As far as the questions of money laundering

and fake foreign currency accounts are
concerned, the learned counsel also drew our
attention to a judgment of Full Bench of the
Lahore High Court reported as Hudabiya
Engg. (Pvt) Ltd. v. Pakistan [PLD 1998 Lahore
90 (paragraph 30)] in which relying on the
Economic Reforms Ordinance, 1992 the Full
Bench had held that foreign currency
accounts and transactions undertaken by the
petitioner therein enjoyed complete immunity
and protection in terms of the said Ordinance.
He, therefore, maintained that the relief
sought against Respondent No.10 could not
be granted.
xxvii. The learned counsel further submitted that

disqualification of Respondent No.10 is sought

on grounds which have already been
repelled by the Islamabad High Court as well
as the Lahore High Court where a learned
Division Bench unanimously quashed the
Reference and one of the grounds which
prevailed with the learned Division Bench was
that the alleged confession of Respondent
No.10 was not admissible having been made
before the wrong forum. He contended that
although there was disagreement amongst
the learned Judges of the Division Bench on
the question whether or not NAB could
reinvestigate the matter and proceed
thereafter, such disagreement was resolved
by the learned Referee Judge who held that
the matter could not be reinvestigated for
reasons recorded by one of the Members of
the Division Bench. He, therefore, submitted
that the matter stood settled and could not
be reopened at this stage, especially so,
where the judgment of the Lahore High Court
was not challenged before this Court. He
further submitted that the prayer of the
petitioner that NAB be directed to file an
appeal against the judgment of the Lahore
High Court and the order of the Referee
Judge in Writ Petition No.2617 of 2011 could
not be granted because the same was
barred by time.
xxviii. The learned counsel for Respondent No.10

summarized his formulations as follows:-
i) The disqualification of Respondent No.10

is being sought on the basis of
allegations leveled in 1992 i.e. over 25
years ago. It would, therefore, neither
be just nor proper to reopen the matter
at this stage.
ii) The allegations against Respondent

No.10 pertain to a period of time when
he did not hold a public office. In 1992,
Respondent No.10 was the Chief
Executive of First Hajveri Modaraba
which was a non-banking financial
institution. He further submits that he
held a public office for the first time with
effect from 15.09.1992 when he was
appointed as Chairman, Pakistan Board
of Investment. He resigned from the said
post on 19.04.1993.
iii) Over the past 25 years many superior

Courts adjudicated upon the matters
directly or indirectly involving
Respondent No.10. He was not
convicted of any wrongdoing..
xxix. On our query, the learned counsel conceded

that the acquittal order passed by a learned
Division Bench of the Lahore High Court and
the order passed by a five Members Bench of
the Lahore High Court were passed in
proceedings in which Respondent No.10 was
not a party. He, however, submitted that
both judgments emerged from the same set
of facts and a five Members Bench of the
Lahore High Court held that FIA had no
jurisdiction to investigate transactions and
foreign currency accounts which were
protected by the Economic Reforms

Ordinance, 2002.
xxx. Making his submissions regarding validity of

the confessional statement allegedly made
by Respondent No.10, the learned counsel
submitted that it had repeatedly been held
by different Courts that the confessional
statement of Respondent No.10 had no
evidentiary value, firstly because it was not
made before the competent forum and
secondly, because he was not an accused in
the Reference filed against
Directors/Shareholders of Hudaibiya Paper
and Board Mills Limited. The record indicates
that Respondent No.10 was granted pardon
under Section 26 of the National
Accountability Bureau Ordinance, 1999 (NAB
Ordinance) on 21.04.2000 where-after his
confessional statement was recorded under
the NAB Ordinance. The learned ASC submits
that in terms of Section 26(b) of the NAB
Ordinance in its original form an accused
was required to be examined as a witness.
He, however, submits that the said Section of
the NAB Ordinance was subsequently
amended to incorporate a provision that the
accused was required to be produced
before a Magistrate to make a confessional
statement. He submits that it is settled law as
was held by a learned Division Bench of the
Lahore High Court that amendment in the

law could not be given retrospective effect.
Therefore, the confessional statement
allegedly made by Respondent No.10 before
a Magistrate had no legal value. He further
submits that since after the grant of pardon
Respondent No.10, was no longer an
accused and was not named as an accused
in the Reference, as such, his confessional
statement can neither be used against him
nor any 3rd party. He also submits that the
confessional statement can only be used as
a statement of a witness if he appears as a
witness in the trial of others. He submits that
since no trial was conducted, there is no
question of confessional statement being
used against the Respondent No.10 or any 3rd
party.
xxxi. The learned counsel contended that

Respondent No.10 was arrested on
15.10.1999 and his confessional statement
was recorded while he was in custody in
Attock Fort in April, 2000. It is clear and
obvious from the surrounding circumstances
that the confession had not been made
freely, was obtained while Respondent No.10
was under duress, and as such, it cannot
constitute basis for any conviction. He further
points out that no Court has so far assigned
any value to the said alleged confession. He
has referred to the provisions of Article 13 of

the Constitution, Section 403 of the Code of
Criminal Procedure (Cr.PC) and Section 26 of
the General Clauses Act to argue that said
provisions provide protection against double
jeopardy. The learned counsel however did
not press this point any further.
xxxii. The attention of the learned counsel was

drawn to a judgment reported as
Muhammad Yasin v. Federation of Pakistan
(PLD 2012 Supreme Court 132) in which this
Court had held that even if a judgment of a
High Court is not challenged before this
Court, it can in exercise of its jurisdiction
under Article 184(3) of the Constitution
interfere in the matter in public interest and
for enforcement of Fundamental Rights. The
learned counsel referred to paragraph 8 of
the judgment to argue that the judgment in
question was distinguishable in so far as this
Court has held that the Islamabad High Court
had only examined transfer orders passed by
the Chairman, OGRA and had not examined
the validity of his appointment which is not
the case before this Court. He emphasized
the fact that the judgment was
distinguishable and this was not a fit case for
this Court to exercise its jurisdiction under
Article 184(3) of the Constitution to resurrect a
matter which had been laid to rest in 2014 by
a judgment of the Lahore High Court.
13. Respondents No.7 & 8 are represented by Mr.
Salman Akram Raja, learned ASC. He made the following
submissions:-
i. The case against Respondents No.7 & 8 has

three broad aspects. Firstly, the speeches and
interviews given by Respondent No.1 and
members of his family including Respondents
No.7 & 8 and the inconsistencies which are
being attempted to be shown. He submits that
statements of Respondents No.7 & 8 are being
taken as a standard against which correctness
of statements and speeches made by
Respondent No.1 are sought to be judged.
Secondly, the official records, Income Tax
Returns and Nomination Papers filed by
Respondent No.1 are being used to build a case
of default / nonpayment of government dues /
evasion of taxes on the part of Respondent
No.1. He submits that an attempt is being made
to show that Respondent No.7 had made gifts
to Respondent No.1 which should have been
treated as, income from other sources and tax
was required to be paid on such income. He
stated that it was being argued by petitioners
learned counsel that since neither the gifts were
disclosed as income from other sources nor was
tax paid on the same, Respondent No.1 was
liable to be disqualified.
ii. Thirdly, this Court is being called upon to

determine facts, compare the speeches,
statements and interviews of Respondent No.1
with such facts and on the basis thereof
disqualification of Respondent No.1 is being
sought under Articles 62 & 63 of the Constitution.
iii. He further submits that status of Respondents

No.6 & 7 is being canvassed as that of
beneficiaries holding assets acquired through
illegal means by Respondent No.1. He further
submits that this requires a detailed factual
inquiry which cannot be undertaken by this
Court in exercise of its powers under Article
184(3) of the Constitution. He also submits that
even if for the sake of argument, Respondents
No.7 & 8 are beneficiaries in terms of Section
9(a)(v) of the NAB Ordinance or Section 5 of the
Prevention of Corruption Act, 1947, the said
exercise requires a full trial before a Court of
competent jurisdiction and is beyond the scope
of Article 184(3) of the Constitution.
iv. The learned counsel has read prayer clause 2 of

Constitution Petition No.29 of 2016 to point out
that it seeks direction for recovery of
looted/laundered money along with properties
purchased through BVI Companies. He submits
that since Respondent No.7 is the beneficial
owner of the Mayfair Properties through offshore
companies, the prayer can be interpreted to be
against him. He further submits that the prayer
as well as the averments made in the

Constitution Petition are vague and without an
evidentiary hearing, the said prayer cannot be
granted. He maintains that it would have to be
established through cogent and reliable
evidence that the properties in question have
been acquired through looted money which
was then laundered and utilized to purchase
the said properties. He contends that grant of
such prayer inherently requires investigation and
trial which cannot be undertaken under Article
184(3) of the Constitution. He further submits that
prayer clauses 1 & 6 are self-contradictory as on
the one hand disqualification of Respondents
No.1, 9 & 10 is sought while on the other a
direction to probe and minutely scrutinize the
Tax Returns and Assets Declarations of
Respondent No.1 and his entire family is prayed
for. He, therefore, submits that prayer clause 1
cannot be granted unless the process sought in
prayer clause 6 is completed.
v. He further submits that the offence of money

laundering is covered under the Prevention of
Money Laundering Act, 2002 which provides a
mechanism for its investigation and trial. He
maintains that although the jurisdiction of this
Court under Article 184(3) of the Constitution is
vast, it does not take away the jurisdiction of the
statutory authorities to exercise their functions.
He further maintains that hearing before this
Court cannot be termed as an evidentiary
hearing, as such, no convictions / declarations

can be recorded in the facts and
circumstances of the present case. He also
refers to Article 19A of the Constitution to argue
that the right to have access to information is
defined and structured. Since Respondents No.7
& 8 are not public servants nor do they hold
public offices their private affairs are not subject
to scrutiny under the provisions of Article 19A of
the Constitution.
vi. As far as the question of burden of proof is

concerned, the learned ASC has relied upon a
judgment of this Court reported as Khalid Aziz v.
State [2011 SCMR 136]. He argued that in cases
where a departure is made from the general
rule (i.e. the onus of proof lies upon the
prosecution) and the onus is placed on the
accused (by legislative instrument), the
standard of proof is considerably reduced and if
he provides a plausible explanation, the same is
deemed to be sufficient. In such situations, he
submits that an accused is not required to prove
his innocence beyond reasonable doubt. He
further maintains that where a person is
accused of holding properties beyond his
means or holding properties through ostensible
owners/Benami, the initial onus is on the
prosecution to prove that the properties are
being held Benami and the same have been
purchased with funds which are in excess of
known means of the accused and the said
factors have to be established beyond

reasonable doubt. The onus then shifts to the
accused who is required to provide a plausible
explanation and if he succeeds in doing so, the
onus of proof stands discharged. He has
emphasized the fact that benchmark of onus of
proof is much higher on the prosecution which is
beyond reasonable doubt while the benchmark
of onus of proof on the accused is much lower
and is confined to provision of plausible
explanation. He maintains that the explanation
being provided by Respondents No.7 & 8
regarding Mayfair Properties and the funds
utilized to purchase the said properties
constitutes a plausible explanation within the
realm of possibilities, therefore, this Court should
hold that they have successfully discharged the
onus of proof placed on them.
vii. Learned counsel also read paragraphs 2 and 11

of the petition which contain allegations against
Respondents No.7 & 8. As far as paragraph 2 is
concerned, the learned counsel submits that
the said paragraph consists of general
allegations as there is no specific allegation
leveled against Respondents No.7 & 8. As
regards paragraph 11, he submits that the same
consists of an interview of Respondent No.7 in
which he allegedly stated the properties in
London were purchased from the sale of Steel
Mills in Jeddah which had been set up with
loans from Banks and friends. He submits that
the said statement was a general statement

regarding the family businesses of Respondent
No.1 and did not constitute a misstatement. He
further maintains that the statement of
Respondent No.8 in the BBC Program Hard
Talk was being misinterpreted and taken out of
context. He has pointed out that a statement
has been attributed to the first lady, who
allegedly stated that her family had purchased
the Mayfair Properties in 2000 for its children. He
submits that remarks attributed to the first lady
are part of an article and it is not even claimed
that the article correctly and faithfully reflects
what the first lady had allegedly said. He further
submits that the said article cannot be relied
upon in order to place any responsibility or
liability on the first lady, who in any event is not a
party before this Court.
viii. The learned ASC further referred to paragraph

18 (vii & viii) of the Petition to point out that
generalized allegations had been made
regarding setting up of Gulf Steel Mills in 1980,
the amounts received on sale of the same and
the alleged non-disclosure of the sum US $ 9
Million which was allegedly received from such
sale. The learned counsel further pointed out
that the said assertion is self-contradictory in
view of the fact that according to the
petitioners the entire sale price of Gulf Steel was
utilized towards settlement of liabilities of BCCI
and as such, no disclosure in the Wealth Tax
Statements was required. He further submits that

even if any disclosure was required to be made,
the same had to be made by the father of
Respondent No.1 and not Respondent No.1 or
his family. Likewise it was being alleged without
any proof that the Mayfair Properties were
purchased between 1993-96 and Respondent
No.1 did not disclose the source of such funds.
ix. Learned counsel submits that in first place, the

properties were not purchased by any of the
present Respondents during the period 1993-96
and secondly, the same were received by
Respondent No.7 by way of a business
settlement with Thani Family of Qatar where
funds had been invested by his late grandfather
(Mian Muhammad Sharif). In this view of the
matter, he contends that neither Respondents
No.7 & 8 nor Respondent No.1 can be held
liable or responsible on any count.
x. Going to the factual narration of his case, the

learned counsel submitted that Gulf Steel was
established in 1973 in the backdrop of losses
suffered by the family of Mian Muhammad
Sharif after the fall of Dhaka and nationalization
of Ittefaq Foundry in 1972. In the year 1973, Mian
Muhammad Sharif decided to set up a business
in Dubai and offered his services to set up a
steel manufacturing Unit in Dubai. The Royal
Family of Dubai agreed to grant a lease of land
and a licence to Mian Muhammad Sharif to
conduct such business which was set up with a

loan given by the Banks including BCCI. He has
frankly conceded that no documents have
been placed on record to show how, when and
against what security the loan was obtained. He
further submits that the loan was taken as far
back as 1974 and when the factories and
houses of Respondent No.1 and his family were
raided in 1999 all records and documents were
taken away by various agencies, the same were
never returned.
xi. The learned ASC has pointed out that in 1978

Mian Muhammad Sharif decided to sell 75% of
his shareholdings in the company in favour of
Muhammad Abdallah Kaid Ahli (Ahli Family) for
a consideration of AED 21,375,000. In this regard,
a Tripartite Sale Agreement was executed
which has been placed on record. He submits
that it is an admitted position that the entire sale
price was paid directly to BCCI which was the
main creditor of the company to settle its
outstanding dues. He further submits that
subsequently a partnership agreement was
executed between the Ahli Family and Mian
Muhammad Tariq Shafi through which a new set
up called Ahli Steel Mills Company was
established having 25% shareholding of Mian
Muhammad Tariq Shafi who was acting on
behalf of Mian Muhammad Sharif. The said 25%
shareholdings were subsequently sold on
14.04.1980 by Mian Muhammad Tariq Shafi to
Ahli Family for an aggregated sum of AED 12

Million which was to be paid over a period of 6
months in installments. In this regard, he referred
to the affidavits filed by Mian Muhammad Tariq
Shafi, the first of which was sworn on 12.11.2016
stating the facts and mentioning that AED 12
Million received by way of sale price of 25%
shareholdings was used by him as per
instructions of Mian Muhammad Sharif. He
further submits that in a subsequently filed
affidavit before this Court with CMA No.434 of
2017 on 20.1.2017, Mr. Tariq Shafi stated that he
had handed over various installments to Sheikh
Fahad Bin Jassim bin Jaber (Sheikh Fahad), who
was the brother of Hamad bin Jassim bin Jaber,
for investment in the real estate business of the
Thani Family in Qatar. It was further stated that
he delivered the funds in cash on instructions of
Mian Muhammad Sharif and that such amounts
were handed over to Sheikh Fahad in Dubai,
the place which he frequently visited in
connection with his business activities. He,
therefore, submits that since the transactions
were made in cash and were handed over in
person to Sheikh Fahad, no account statements
or money trail is available to establish transfer of
such funds.
xii. The learned ASC for Respondents No.7 & 8

submitted that admittedly, the sale price of 75%
share in Gulf Steel was AED 21,375,000 while it
owed AED 27,664,584 to BCCI. There was an
obvious shortfall. He also admits that other than

the amounts owed to BCCI there were amounts
owed to Dubai Electric Company and others.
He further submits that he is unaware of the
source of funds from where the above liabilities
may have been settled. He, however, submits
that there is nothing on record to suggest that
the amount of AED 12 Million which was
received by Mian Muhammad Tariq Shafi in
1980 from sale of the remaining 25%
shareholdings in Ahli Steel Mills was used for the
purpose of settlement of the aforesaid liabilities.
He has frankly admitted that he can offer no
definitive information as to how the above
liabilities were settled.
xiii. The learned counsel also submits that in 1980

Ittefaq Foundries were returned to the Sharif
Family. He points out that not only Ittefaq
Foundries once again became profitable
earning huge profits between the period 1981-
90 but during this period the Sharif Family
became one of the most established business
groups in the country having multiple Units
involving Textiles, Sugar and Steel
Manufacturing. He further submits that in 1990
Sharif Family was victimized by the new
government which disallowed a ship containing
scrap meant to be used in Steel Factories of
Sharif Family. To offload its cargo at the Karachi
Port, it remained anchored at sea for over a
year which caused a loss of about
Rs.500,000,000/- to the Sharif Family. The family

was however able to absorb the said loss and
continued to operate as a viable and profit
bearing Group. Therefore, the allegation that
the Sharif Family could ill afford to purchase four
Flats at a price of 1.905 Million which translated
into about Rs.70,000,000/- at the then prevalent
exchange rates has no basis. He further submits
that although Respondents No.7 & 8 did not
own the Mayfair Properties, they occupied the
same because the properties in question were
owned by Thani Family with which their
grandfather (Mian Muhammad Sharif) had
longstanding personal and business relations.
On our query, the learned counsel informed us
that Respondent No.7 completed his education
in 1996 from the UK while Respondent No.8
graduated from the London School of
Economics in 1999 and continued to live in the
same properties.
xiv. The learned counsel referred to the report

prepared by Mr. Abdul Rahman Malik in 1998
and pointed out that according to the said
report a company titled Ansbacher & Company
was managing Nescol Limited and Nielsen
Enterprises Limited in 1993-96 when the
properties appeared to have been purchased
by Thani Family through two offshore companies
namely Nescol Limited and Nielsen Enterprises
Limited. He further submits that Respondents
No.7 & 8 had nothing to do with Ansbacher &
Company, Nescol Limited or Nielsen Enterprises

Limited at the relevant time and were merely
occupying the properties in question as
students.
xv. The learned counsel further submits that one of

the pillars of the case built by the petitioners is
that the Mayfair Properties were placed under a
charge by the High Court of London in the year
2000. He maintains that in the first place, the
said properties were never mortgaged with Al-
Tawfeeq Investment Company. The said
company had managed to obtain an ex parte
decree against members of Sharif Family who
were Directors / Guarantors of HPML and were
at the relevant time incarcerated in Pakistan. In
execution proceedings, Mr. Shezi Nackvi filed an
affidavit stating that Mian Muhammad Sharif,
Mian Muhammad Shahbaz Sharif and Mian
Muhammad Abbas Sharif who were defendants
in the said suit had beneficial interests in the
properties in question and sought their
attachment. This was done by the London High
Court on the basis of affidavit in question and in
the absence of any counter affidavit on record.
He has also referred to the affidavit of Mr. Shezi
Nackvi which has been filed before this Court
through CMA No.432 of 2017 (page 17) to show
that Mr. Nackvi had no independent
information regarding ownership and title of the
defendants in the properties in question and
had filed the affidavit merely on the basis of the
report of Mr. Rahman A. Malik in which it was

alleged that the Mayfair Flats were owned by
the Sharif Family. He maintains that the charge
on the properties was removed in February /
March, 2000 when the liability of HPML was
settled on payment of US $ 8 Million. This amount
was paid by the Al-Thani Family out of the
amounts owed to Mian Muhammad Sharif from
an investment made by him on the basis of sale
price of 25% shareholdings in the Ahli Steel Mills
amounting to AED 12 Million.
xvi. The learned counsel also referred to the

financial statements of HPML (attached at
pages 80, 84, 93 and 98 of CMA No.432 of 2017)
which indicated the liability of the company
towards Al-Tawfeeq Investment Company and
its settlement through payment of US $ 8 Million.
He further submits that the decree of the
London High Court has wrongly been
considered to mean that the decree was for a
sum of US $ 34 Million which figure has been
arrived at by aggregating the amounts
appearing against the name each of the
defendants in the suit. He states that the decree
was in the sum of around US $ 16 Million and the
defendants No.3, 4 and 5 were required in their
respective capacities as guarantors to pay the
said sums in accordance with the Guarantees
executed by them in favour of Al-Tawfeeq
Investment Company. However, in view of the
fact that the principal liability was that of the
company which discharged the said liability

through a settlement sum of US $ 8 Million, there
was no personal liability enforceable against the
guarantors. Learned counsel further submits that
there is nothing on record to show that prior to
2006 there was any ownership/proprietary links
of Respondents No.6 or 8 with the Mayfair
Properties.
xvii. Learned ASC next made submissions regarding

the nature of fact finding proceedings under
Article 184(3) of the Constitution. He submitted
that a substantial body of jurisprudence had
developed in the past few years in which this
Court had delivered various judgments in
exercise of powers under Article 184(3) of the
Constitution. He further submits that although in
some cases factual inquiries were undertaken
but such exercise was limited to reliance on
admitted facts or admitted documents. He also
submits that the jurisdiction of this Court under
Article 184(3) read with Article 187 is subject to
Article 175 of the Constitution and the
jurisdiction of other Courts or Government
Agencies charged with performance of certain
functions cannot be taken away in exercise of
such powers. In support of his contention, the
learned counsel has placed reliance on Suo
Motu Case No.5 of 2012 (PLD 2012 Supreme
Court 664); Mehmood Akhtar Naqvi v.
195); Contempt of Court against General (Retd)
Mirza Aslam Beg (PLD 1994 Supreme Court 574);

and Pakistan Muslim League (N) v. Federation of
Pakistan (PLD 2007 Supreme Court 642) in which
it was held that evidence could be recorded
provided it did not involve voluminous record
and intricate questions of law.
xviii. Learned counsel submitted that in the facts and

circumstances of the present case a trial cannot
be conducted and a conviction cannot be
recorded either against Respondents No.1, 7 or
8 without proper investigation. In this regard, he
referred to Arslan Iftikhar case to point out that
even in that case the matter was referred to
NAB for investigation which shows that
investigative machinery of the State cannot be
ignored to proceed in a matter where an
exercise of investigation and collection of
evidence is required. He further submits that the
doctrine of continuous mandamus can also be
resorted to where State functionaries/
investigative machinery can be adverted to for
investigation and collection of evidence while
remaining under the continuous supervision of
this Court.
xix. Learned counsel for Respondents No.7 & 8

submits that on the material available on
record, this Court has to determine whether
there are irreconcilable differences between
the speeches made by Respondent No.1 and
the material on record and on that basis decide
the question whether or not the difference are

fatal/irreconcilable and what would be
consequences of the same. He further submits
that there is no undisputed record available
against Respondents No.6 & 7 on the basis of
which such decision could be taken or a
conclusion arrived at.
xx. Learned counsel further submits that in the worst

case scenario the speeches of Respondent No.1
can be treated at par with a statement under
Section 342 Cr.P.C in a situation where the
prosecution has failed to produce any evidence
to convict the accused. He further submits that
it is settled law that if the prosecution evidence
is rejected, the defence evidence cannot be
relied upon to convict an accused. Another
principle in this regard is that the defence
evidence is to be accepted or rejected as a
whole. He therefore maintains that in the
absence of any positive evidence produced by
the petitioners to establish any wrongdoing on
the part of the Respondents their defence
ought to be accepted. He further maintains that
unless the defence set up by Respondents No.1
or 7 and 8 is inherently defective and beyond
the realm of probabilities or possibilities, their
version cannot out rightly be rejected.
xxi. Mr. Salman Akram Raja, learned ASC,

appearing on behalf of Respondents No.6, 7 & 8
submitted that there are three main aspects of
the case set up by the petitioners namely, (i)

verbal aspects which include speeches and
interviews of Respondent No.1 and Respondents
No.6, 7 & 8 in which an effort has been made to
show that contradictions exist with relation to
ownership of the properties, source of funds and
identity of the person who owns such properties;
(ii) official records including Tax Returns,
Nomination Forms etc. Although an effort has
been made to show that there is tax evasion or
mis-declaration in Nomination Forms, the
petitioners have not been able to make out a
case either for disqualification of Respondent
No.1 or any wrongdoing on the part of
Respondents No.6, 7 & 8; and (iii) discovery of
acts or omissions on the part of Respondent
No.1 which could lead to legal consequences
including disqualification in terms of Articles 62 &
63 of the Constitution.
xxii. He submitted that during the course of hearing

of these petitions, the focus of this Court has
been on the following eight questions: -
1) How was the outstanding debt liability of
Gulf Steel settled?
2) Why did Tariq Shafi not state in his affidavit

that he received 12 Million Dirhams in cash
from Mr. Ahli?
3) Why did Mian Muhammad Sharif cause

cash deposits to be made with the Al
Thani Family when he used bank accounts
to obtain business loans?
4) Where is the record of the

communications between Mian

Muhammad Sharif and Shaikh Jassim bin
Jaber (father of Sheikh Fahad and Sheikh
Hamad) over the period 1980 to 1999?
Was the family aware of the
entrustment/deposit by Mian Muhammad
Sharif?
5) Is there any record of the ownership of the

shares of Nielsen and Nescol that could
have been made available to the Honble
Court by Respondent No.7?
6) What is the basis of Respondent No.7s

beneficial ownership of the shares of
Nielsen and Nescol? What was the role of
Respondent No.6? What is nature of
beneficial ownership, as opposed to legal
title, under English law? What are the
requirements for a valid trust?
7) Why was the balance amount that was

payable by the Al Thani Family to Mian
Muhammad Sharif not made a part of the
estate of Mian Sharif for distribution
amongst his heirs?
8) If the Mayfair Properties were purchased

by the Al Thani Family from the proceeds
of the real estate business in which Mian
Muhammad Sharif had invested, could
Mian Sharif be said to have acquired a
proprietary interest in these flats at the
time of the purchases by Nielsen and
Nescol in 1993, 1995 and 1996?
xxiii. Learned counsel submits that although an effort

has been made to answer all questions, it has to
be understood that the Respondents are being
asked to account for a period of more than
forty years, and every act and transaction
undertaken by their grandfather cannot be
established through documentation. He frankly
conceded that there are records which are

missing and there are gaps in the narration of
facts and events which are on account of lapse
of time and death of grandfather of the
Respondents who was the patriarch of the
family and sole Incharge of its businesses as well.
Further, he was at the helm of affairs when
misfortunes befell the family of the Respondents
including nationalization of family business in
1972 and the military takeover of 1999 when
Respondent No.1 as well as Respondent No.7
and various other members of their family were
incarcerated, their houses and offices taken
over and all relevant records taken away. He
further submits that nevertheless every possible
effort has been made to produce before this
Court the relevant records which do not
establish any wrongdoing either on the part of
Respondents No.6, 7 & 8 or Respondent No.1. He
maintains that no relief has been sought against
the Respondents No.6, 7 & 8 and even
otherwise, Respondent No.1 cannot be
penalized for any alleged wrongdoing on the
part of Respondents No.1, 7 or 8. He further
maintains that even if Respondents No.6, 7 & 8
are charged with the offence of having assets
beyond their known means in terms of Section 9
(v) of the National Accountability Ordinance,
1999 read with Section 45 of the Prevention of
Corruption Act, 1945, they cannot be held liable
on the basis of evidence and material available
on record. Further, even if, for the sake of

argument the Respondents were held liable
such liability cannot be used against
Respondent No.1.
xxiv. Elaborating the above arguments, the learned

ASC submits that any culpability of the
Respondents would have to be examined in
light of the following circumstances:-
i) Even if the Respondents were charged

under Section 9 (a)(v) of the Ordinance,
they are not required to prove without
reasonable doubt that the assets owned
by them are not beyond their known
sources of income. Even if they offer a
plausible and reasonable explanation
regarding the source of funds from where
such assets were acquired, the onus then
shifts on the petitioners to establish a case
of possession of assets beyond known
sources of income. In this context, he
relied upon Khalid Aziz v. State (2011 SCMR
136).
ii) Secondly, the learned ASC submits that

even if the Respondents were treated as
accused in a criminal trial and their
statements were to be treated as
statements under Section 342 Cr. P.C, it is
settled law that such statements are to be
taken as a whole including the inculpatory
and exculpatory portions. On the basis of

such criteria, the learned counsel submits
that there is no evidence to record a
conviction against Respondent No.1 or
Respondents No.6, 7 & 8. Reliance in this
regard has been placed on State v.
Muhammad Hanif (1992 SCMR 2047).
iii) Thirdly, the learned counsel submits that

jurisdiction of this Court in terms of Article
184(3) and Article 187 of the Constitution is
inquisitorial in nature. However, this Court
has desisted from recording findings of
guilt or innocence on its own accord and
has traditionally left the matters of
investigation and inquiry to appropriate
State organs and trial Courts which may
record their findings after hearing all sides
and fulfilling the requirements of a fair trial
as enshrined in Article 10A of the
Constitution. He maintains that there is
precedent to follow such course of action
by directing State functionaries to
undertake inquiry and investigation under
the direct supervision of this Court. In this
regard, he referred to the cases of NICL
(Suo Motu Case No.18 of 2010) and Hajj
Corruption (Corruption in Hajj
Arrangements in 2010). He, however,
maintains that even a commission cannot
undertake the job of investigator and
thereafter record findings of guilt or

innocence. The right of a fair trial and
requirements of Article 10A of the
Constitution would be violated if a
commission is empowered to conduct an
investigation and record a conviction.
xxv. The learned counsel submits that the first

question on the factual aspect of the case is
whether the Mayfair Properties were acquired
by Respondent No.7. He submits that in the first
place it has to be kept in mind that the
Respondent No.7 belongs to a family which has
a long history of being in the Steel business.
Father/grandfather of Respondents was running
a big and successful business even prior to
partition and the entire family had substantial
financial resources. He further submits that the
Mayfair Properties were acquired by
Respondent No.7 by way of a settlement in
2005/2006 and prior to that the same were held
by Al-Thani Family through bearer certificates in
two offshore companies namely, Nescol Limited
and Nielsen Enterprises. He pointed out that the
only document relied upon by the petitioners to
establish that the properties in question were
owned by Respondent No.7 in 1999 is the
judgment of the London High Court on the basis
of which the said properties were attached. He
further pointed out that it is evident that the
order of the London High Court was based upon
an affidavit of Mr. Shezi Nackvi in which it had
categorically been stated that according to his

information certain members of the Sharif Family
had proprietary interests in the said properties.
He further submits that the affidavit was based
upon the information contained in a report
prepared by Mr. Rehman A. Malik in his personal
capacity. He maintains that the report
contained baseless and unsubstantiated
allegations and even otherwise it was not an
official report prepared under any authorization
from any quarter. In this regard, he referred to
paragraphs 12 and 26 of the affidavit of Mr.
Nackvi. The learned counsel further submitted
that other than the affidavit there was nothing
on record to show that any member of the
Sharif Family owned the said flats prior to 2006.
He further maintains that the case set up against
the Sharif Family on the basis of allegations of
money laundering and acquisition of assets in
London was quashed in 1999 by the Lahore High
Court in a case reported as Hamza Shahbaz
Sharif v. Federation of Pakistan (1999 P. Cr. L. J
1584).
xxvi. The learned counsel further submits that the

Mayfair Properties were originally acquired by
Al-Thani Family through two offshore companies
Limited. The said family was in possession of
bearer certificates of the said companies which
were subsequently handed over to a
representative of Respondent No.7 pursuant to
settlement of accounts of the investment of AED

12 Million made by the grandfather of the
Respondents in 1980 in the business of Al-Thani
family in Qatar. These funds were received
pursuant to sale of 25% shares held by Mr. Tariq
Shafi on behalf of Mian Muhammad Sharif in
Gulf Steel (later renamed as Ahli Steel).
Settlement of accounts of the said investment in
the business of the Thani Family took place in
2006 and as a part of settlement, Al-Thani Family
paid US$ 8 Million to Al-Tawfeeq Investment
Bank to settle the liabilities of HPML, handed
over bearer certificates of two companies as
well as title document of the London properties
to representative of Respondent No.7. Certain
sums were earlier paid by the Thani family as
returns on the said investment during the life
time of Mian Muhammad Sharif which were
utilized by Respondent No.7 for his business in
Saudi Arabia and Respondent No.8 for his
business in the UK in 2001.
xxvii. The said bearer certificates were surrendered

and registered in June 2006 in accordance with
the changed law in the name of Minerva
Holdings and Minerva Officers, which were
service providers appointed by Respondent No.
7. He stated that earlier, by virtue of Trust Deed
dated 02.02.2006 Respondent No.7 appointed
Respondent No.6 as a trustee/authorized
signatory on behalf of Respondent No.7 who
remained beneficial owner of the properties.
xxviii. The learned counsel submits that the only

question regarding the status of Respondent
No.6 with reference to the Mayfair Properties
that has any relevance to Respondent No.1 is
whether Respondent No.6 is a dependent of
Respondent No.1. He maintains the entire case
of the petitioners hinges on the argument that
Respondent No.6 is a dependent of Respondent
No.1, she holds beneficial interest in the Mayfair
Properties, and that Respondent No.1 failed to
disclose the assets held by his dependent in his
Nomination Papers, and had been guilty of mis-
declaration of assets. He was therefore liable to
be disqualified in terms of Articles 62 & 63 of the
Constitution. The learned counsel submits that
there is not an iota of evidence available on the
record to show that Respondent No.6 is the
beneficial owner of the Mayfair Properties or is a
dependent of Respondent No.1. He therefore
maintains that the Income Tax Returns filed by
Respondent No.6 in 2012 would indicate that
she had agricultural income of Rupees 2.2
Million, her husband earned Rupees 1.8 Million
by way of salary as a Member of the National
Assembly and she owned assets worth more
than Rupees 50 Million. He argues that with this
income and assets, she could have
independently lived with her husband and the
fact that she was, by choice living in a
compound owned by her grandmother is not
enough to establish that she was a dependent

of Respondent No.1. The learned counsel
therefore submits that the question whether the
Respondent No.6 is a trustee, authorized
signatory or beneficial owner of the Mayfair
Properties is of no significance in so far as it
relates to the case against Respondent No.1 on
account of the fact that she was not his
dependent at the relevant time i.e. when he
filed his Nomination Papers or at any time
thereafter.
xxix. The learned ASC further submits that two letters

issued by Sheikh Hamad establish a number of
things including the fact that the grandfather of
Respondent No.7 had invested AED 12 Million in
the real estate business of Thani Family in 1980,
there was a settlement of accounts in 2005/2006
and as a part of the settlement, the bearer
certificates of two companies which held the
Mayfair Properties were delivered to a
representative of Respondent No.6 namely
Waqar Ahmad by a representative of the Sheikh
Hamad namely Nasir Khamis.
xxx. He further submits that version of facts and

circumstances given by the Respondents is
possible and plausible, cannot be discarded out
rightly and despite gaps for obvious reasons of
lapse of time and death of various people
involved, the material available on record
supports the stance taken by the Respondents.
The learned counsel referred to various

assertions made and documents appended
with CMA No.432 of 2017 to point out that for
the first time, the shares in Nescol Limited and
Nielsen Enterprises Limited were registered in
favour of Minerva Holdings/Minerva Officers in
2006 on the instructions of Respondent No.7 who
is the beneficial owner of the two companies as
well as the properties held by them.
Subsequently in 2014, Minerva Holdings /
Minerva Officers were replaced by Trustee
Services Corporation Limited which is an in-
house corporate Trust company of JPCA Limited
on instructions of Respondent No.7.
xxxi. The learned counsel submits that although it has

been admitted at various stages in their
interviews by Respondents No.7 & 8 that were in
possession of the Mayfair Properties since 1993,
such possession was not in the capacity of
owners. The real owners i.e. Royal Family of
Qatar, had on account of their businesses and
personal association with the grandfather of the
Respondents, permitted them to use the said
properties as a courtesy because at the
relevant time the said Respondents were
studying in London and required the
accommodation to stay there to pursue their
education.
xxxii. The learned counsel took us through the

provisions of International Business Companies
Act, 1984 to submit that in terms of Section 28 of

the said Act, the companies could issue bearer
certificates which were not required to be
registered anywhere. He pointed out that in
terms of Section 31(a) of the Act, the bearer
certificates could be transferred by delivery. He
maintains that although the law was reenacted
in 2004, requiring the holders of bearer
certificates to register such certificates, the
deadline for registration of the certificates was
31st December, 2009. The learned counsel
submits that the two offshore companies
Limited were voluntarily re-registered in July
2006, under the new law, the bearer share
certificates initially held by the Thani Family,
delivered to the representative of Respondent
No.7 in 2006 were cancelled and on his
instructions the same were registered in the
names of Minerva Holdings / Minerva Officers,
the service providers appointed by Respondent
No.7.
xxxiii. The learned counsel further submitted that the
only documents that establish the alleged
beneficial ownership of Respondent No.6 of the
two companies are two letters purportedly
written by Mossack Fonseca to the Financial
Investigation Agency of BVI which indicate that
Respondent No.6 was the beneficial owner of
the two companies. Such information appears
to be based upon correspondence conducted
between Mossack Fonseca and Minerva

Holdings / Minerva Officers which was
apparently based upon the information
available with Minerva Holdings / Minerva
Officers at the relevant time. He submits that
neither the records of Minerva Holdings /
Minerva Officers are presently available nor is he
presently in a position to explain on what basis
Minerva Holdings / Minerva Officers took the
position that Respondent No.6 was the
beneficial owner of the two companies. He
submits that the said information is incorrect and
contrary to the record. He, however, drew our
attention to CMA No.432 of 2017 to submit that
the alleged Board Resolution dated 7.2.2006
signed by Respondent No.6 whereby LZ
Nominee Limited was reappointed as Nominee
Director of Nescol Limited with effect from
13.05.2004 has been disowned by Minerva
Holdings / Minerva Officers. He further submits
that the document in question is fake and
Minerva Holdings / Minerva Officers has
specifically stated that the same was not
prepared by it. He vehemently argued that
Respondent No.6 had specifically denied her
signatures on the said document. As such, he
maintains that any attempt on the part of the
petitioners to connect Respondent No.6 with the
two companies in her capacity as a beneficial
owner is a futile exercise not supported by any
record.
xxxiv. The learned ASC for Respondents No.6, 7 & 8

took us through fresh documents filed through
CMA No.856 of 2017 to show that Respondent
No.7 had appointed Arrina Limited to provide
full management services with reference to the
Mayfair Properties. Further, the Arrina Limited
had undertaken to liaise on his behalf with the
service providers for Nescol Limited and Nielsen
Enterprises Limited to provide such services. He
drew our attention to some sample receipts
issued by Barclays Bank confirming that Arrina
Limited had paid certain amounts to Minerva
Trust and Corporate Services Limited for their
professional services. He also drew our attention
to letters containing terms of engagement
issued by JPCA Limited Chartered Accountants
dated 01.08.2014 whereby an agreement for
provision of secretarial services regarding Nescol
Limited and Nielsen Enterprises Limited was put
in place.
xxxv. Turning to his legal submissions, the learned ASC

submitted that the trust document on the basis
of which Respondent No.6 was appointed as a
Trustee of Respondent No.7 is a valid document
and there is nothing available on record to
show that she had any beneficial interest either
in the two companies or the Mayfair Properties
owned by the said companies. In this regard, he
pointed out that a legal opinion provided by Mr.
Stephen Moverley Smith QC dated 12.01.2017
has already been placed on record.
xxxvi. The learned ASC further submits that powers of

this Court under Article 184(3) of the Constitution
have been subject matter of a large number of
judgments rendered by it in the past five years.
He further submits that the settled principle of
law is that where intricate questions requiring
recording of voluminous evidence is required,
this Court has refrained from taking up such
exercise and left the matter for the statutory
authorities to undertake such exercise. Learned
counsel relies on the case of Muhammad
Ashgar Khan v. Mirza Aslam Baig (PLD 2013 SC 1)
to argue that the Court called upon the parties
to file affidavits, no oral statements were
recorded and decision was given on the basis
of facts admitted by the parties. He has
vehemently argued that no evidence was
recorded in the said case.
xxxvii. The learned counsel has emphasized the fact

that this Court has on various occasions
examined the scope of inquisitorial proceedings
and came to the conclusion that in such
proceedings, the Court cannot record any
findings of fact, as such an exercise would
prejudice the trial of the case before a Court of
competent jurisdiction and thereby violate the
due process right of a party as guaranteed
under Article 10A of the Constitution. In this
regard, learned counsel relied upon Watan
Party v. Federation of Pakistan [PLD 2011 SC 997

(@ 1053 to 1055, 1060 & 1088)]. He has also
referred to 2013 SCMR 683 (@1687).
xxxviii. Referring to General Secretary v. Director,

Industries (1994 SCMR 2061), Zulfiqar Ali Babu v.
Government of the Punjab (PLD 1997 SC 11) and
Watan Party v. Federation of Pakistan (PLD 2012
SC 292), it was argued that a detailed inquiry
cannot be undertaken in exercise of powers
under Article 184(3) of the Constitution, the only
exception being limited to findings of
constitutional violations recorded on the basis of
admitted facts. He maintains that there is a
distinction between a declaration and
conviction and submitted that while a
declaration can be given by this Court under
limited circumstances on the basis of admitted
or uncontroverted facts, a conviction cannot
be recorded by this Court in exercise of its
constitutional jurisdiction. He maintains that such
exercise would be violative of the foundational
principles of independence of investigation and
independence of Courts which are two mutually
exclusive domains and cannot be intermingled.
Reference in this regard has been made to
Emperor v. Nazir Ahmed [AIR 1945 PC 18] and
Shaukat Ali Dogar v. Ghulam Qasim [PLD 1994
SC 281].
xxxix. The learned counsel next contended that a

right to due process and fair trial is enshrined in
the Constitution and any finding recorded or

declaration given by this Court under Article
184(3) of the Constitution or by any Commission
appointed by this Court for the said purpose
would seriously violate such right. He maintains
that in the limited number of cases where
declarations have been issued in exercise of
powers under Article 184(3) of the Constitution,
such declarations have invariably been issued
on the basis of admitted facts and or
documents.
xl. The learned ASC has referred to various
judgments rendered by US Courts to argue that
even in foreign jurisdictions, while commissions
have been appointed to record findings of fact,
such jurisdiction has been termed as an
accusatory jurisdiction which does not extend to
recording convictions or issuing declarations.
xli. The learned counsel has further maintained that

this Court has repeatedly held in a number of
cases that this Court would not embark upon
fishing and roving inquiries in exercise of its
jurisdiction under Article 184(3) of the
Constitution. In support of his arguments, the
learned counsel has relied upon Jam Madad Ali
v. Asghar Ali Junejo [2016 SCMR 251] and Akhtar
Hassan Khan v. Federation of Pakistan [2012
SCMR 455].
xlii. The learned ASC has summed up his submissions

by stating that even if the entire stance of the
Respondents is disbelieved by this Court, the

matter requires a factual inquiry which has to be
undertaken by the statutory bodies set up under
the law and the Constitution for the said
purpose. Once the facts have been uncovered
and evidence has been collected, the matters
need to be placed before a Court of
competent jurisdiction for trial in accordance
with the law and in line with the rights
guaranteed under Article 10A of the
Constitution. It is only after such an exercise has
been undertaken that a person found guilty can
be convicted and visited with various penalties
and punishments provided by the law and the
Constitution.
14. On conclusion of the arguments of learned counsel
representing Respondents No.1 & 6 to 10, the Prosecutor
General, NAB was directed to inform this Court as to why the
aforesaid judgment of the High Court was not challenged
before this Court. Tracing the sequence of events, the learned
Prosecutor General informed us that Respondent No.10 had
moved an application for grant of pardon on 20.04.2000. The
Chairman, NAB granted full pardon to him vide letter dated
21.04.2000 in exercise of powers under Section 26 of the
National Accountability Bureau Ordinance, 1999 (NAB
Ordinance). He further pointed out that although an interim
Reference was filed on 27.03.2004 wherein Respondent No.10

was arrayed as accused No.7, since he was granted pardon
on his request on 21.04.2000 and his confessional statement
was recorded on 25.04.2000 by a Magistrate under Section
164, Cr.PC he was shown as a witness and not as an accused
in the final Reference. He points out that the final Reference
was filed on 16.11.2000 which was quashed by the Lahore High
Court on a Writ Petition filed by HPML and its Directors. He
submits that the judgment of the Lahore High Court was not
challenged before this Court because the competent
authorities in the NAB had decided that since the Lahore High
Court had unanimously quashed the Reference, it would be a
futile exercise to approach this Court by way of an appeal.
15. On being summoned by us, the Chairman,
National Accountability Bureau, (NAB) also appeared before
us along with the Prosecutor General, NAB. We asked him
whether NAB had taken any action or conducted any inquiry
or investigation on the basis of the information that had come
in the public domain indicating a number of citizens including
Respondents No.6, 7 & 8 held offshore companies and
properties worth Millions of Dollars for which there were no
verifiable sources of income and there were serious allegations
of corruption and money laundering had been levelled
against Respondent No.1. The Chairman, NAB informed us that

the NAB was awaiting initial inquiry and investigation by the
Regulators, before proceeding with the matter. He
submitted that the same stance was taken by him before the
Public Accounts Committee of the National Assembly. He
further submitted that in terms of Section 18 read with Section
20 of the NAB Ordinance, the NAB could only initiate
investigations on receipt of a complaint from State
functionaries including Securities & Exchange Commission of
Pakistan and State Bank of Pakistan, etc. His attention was
drawn by us to Section 9(v) and certain other provisions of the
Ordinance which provide independent powers to NAB to
initiate inquiries, investigations and proceedings in situations
where a person is alleged to be in possession of assets beyond
his known means. At this, the Chairman, NAB stated that
certain preliminary steps had been taken by collecting the
requisite information and as soon as it was finalized, he would
proceed further in accordance with the law.
16. It is interesting to note that NAB had initiated a
Reference bearing No.5 of 2000 involving HPML and its
Directors which included some of the Respondents and other
members of their families. The said Reference and other
proceedings initiated by NAB as well as the confessional
statement made by Respondent No.10 contained information

which was found sufficient by NAB to initiate the Reference.
However, despite the fact that information available with NAB
had direct nexus with the issues raised in these proceedings,
no steps were taken by NAB to investigate and inquire into the
allegations that the offshore companies and
properties/businesses owned by Respondents No.7 & 8 were
acquired through laundered funds or ill-gotten gains and
could have a connection with Respondent No.1. He was
further asked to explain why a judgment of the Lahore High
Court in which reinvestigation of matters contained in the
Reference was disallowed was not appealed before this
Court. He responded that as a matter of internal policy, he
had sought opinion of its own Law Officers who had opined
that in view of the fact that since two Judges of the Lahore
High Court had recorded findings against the NAB, chances of
success of an appeal before this Court were limited. On the
basis of such opinion, it was decided not to file an appeal
against the judgment of the Lahore High Court. On being
asked by us whether the NAB wished to revisit its decision and
reconsider the matter in changed circumstances, and in view
of fresh evidence becoming available, the Chairman, NAB
submitted that he would stand by his earlier views.
17. The Chairman, Federal Board of Revenue, (FBR)

also appeared in accordance with the directions issued by us.
He was assisted by Mr. Muhammad Waqar Rana, Additional
Attorney General for Pakistan. At the very outset, we asked the
Chairman, FBR to update us qua the steps taken by him
pursuant to the Panama Papers and the information
contained therein becoming public. He informed us that as
soon as the Panama Leaks appeared in April 2016, the FBR
immediately took up the matter and started investigations /
measures to collect information regarding the persons, about
400 in numbers, who allegedly owned offshore companies. He
stated that there were practical and procedural difficulties in
finding the full names and addresses of the persons whose
names appeared in the Panama Papers. On being pressed to
disclose when such information was sought, the Chairman, FBR
hesitatingly informed us that the first notice / correspondence
was initiated in October 2016. We cannot help but notice that
even the initial steps were halfheartedly initiated six months
after the afore-noted information came to light. It is
astonishing to see that while the matter was being widely
agitated and discussed in the Print and Electronic Media and
the Courts were being approached by different parties who
were clamoring for investigation and probe, the FBR had gone
into deep slumber and failed to initiate even the preliminary
steps towards ascertaining the identities and other

antecedents of the persons named in the Panama Papers, let
alone taking any action against them.
18. The complete and utter apathy shown by the State
functionaries / Departments including the FBR in this matter
besides being shocking has raised many questions and the
constant foot dragging on their part shows complete and utter
lack of interest and a desire to sweep the matters under
carpet. This is obviously at the behest of those likely to be
affected by deeper probe and investigation into the matter.
The Chairman, FBR informed us that since a large number of
persons named in the Panama Papers were either non-filers or
non-residents, information and data regarding the said
persons was not available in the database of FBR. However,
the matter had to be coordinated with NADRA and other
State agencies charged with the responsibility of maintaining
the records of citizens to collect the requisite information in
order to have access to such persons. Further, since the record
and information relating to offshore companies was beyond
the territorial jurisdiction of Pakistan and located in a number
of tax havens including British Virgin Islands, letters were written
to the Foreign Office of Pakistan to coordinate with their
counterparts in the British Virgin Islands etc. in order to collect
the requisite information. However, so far no appreciable

progress has been made in this regard.
19. With reference to the Respondents in these
Constitution Petitions, the Chairman, FBR pointed out that
Respondents No.7 & 8 are non-residents and therefore not
amenable to the jurisdiction of the tax authorities in Pakistan.
He submits that although the said persons were issued notices,
they filed their replies on 21.11.2016 in which the position taken
by them was that since they were non-resident Pakistanis, they
were under no obligation to file Returns or pay taxes on
income generated outside Pakistan. He, however, stated that
the matter had not been closed and if any material came to
light which necessitated any action on the part of the FBR
against Respondents No.7 & 8, the same shall be initiated
immediately in accordance with the law.
20. The Chairman, FBR was asked to explain how
Respondent No.7 claimed to have an NTN when the same was
issued in 1995 and according to a Circular issued by the FBR
itself, all Tax Numbers issued upto 1998 stood cancelled and
fresh tax numbers could be obtained by filing appropriate
applications before the competent authorities which had
apparently not been done. His response was that he had no
specific information in this regard. However, the learned
Additional Attorney General submitted that according to the

records of FBR, Respondent No.7 was the holder of an NTN
which appeared in the Database of FBR. He later confirmed
that the earlier had subsequently withdrawn and all tax
numbers initially issued by the FBR had been restored/revived.
21. As far as Respondent No.6 is concerned, the
Chairman, FBR submitted that she had also filed her response
on 21.11.2016 in which she had categorically denied
ownership of any foreign property or offshore company.
According to her stance, her brother (Respondent No.7) had
authorized her to deal with offshore companies owned by him
on his behalf.
22. After hearing the Chairman, FBR we are
constrained to express our dissatisfaction and extreme
disappointment on the mode and manner in which the
premier taxation authority of the country has dealt with the
matter.
23. The learned Attorney General for Pakistan was
called upon to assist the Court on the legal issues raised in
these proceedings. In this regard, he made the following
submissions:-
i. There are three main cases pending before this

Court filed by Pakistan Tehreek-e-Insaf; Awami
Muslim League Pakistan; and Jamaat-e-Islami

Pakistan, respectively. These are opposition
parties and seek disqualification of the Leader
of the House (Prime Minister). He maintains that
earlier challenges of the same nature have
already been dealt by this Court in the
judgment reported as Ishaq Khan Khakwani v.
Mian Muhammad Nawaz Sharif (PLD 2015
Supreme Court 275). He has pointed out that a
similar case (Constitution Petition No.35 of 2016
titled as Muhammad Hanif Abbasi v. Imran Khan
Niazi & others) on the basis of similar allegations
has been filed against one of the petitioners
which is pending before this Court and has not
been heard so far.
ii. This is a unique case in many respects including

the forum chosen and the form of proceedings
initiated. He argues that by way of these
proceedings, the petitioners seek a writ of quo
warranto and also reliefs which are generally
prayed for in election petitions. He maintains
that these are not proceedings in the normal
course and it is neither the function nor practice
of this Court to entertain and proceed in matters
of such nature in exercise of its powers under
Article 184(3) of the Constitution. He further
maintains that in pith and substance, the matter
relates to a challenge to the election of a
Member of the National Assembly and a
declaration is being sought in terms of Article
62(1)(f) of the Constitution. He also maintains
that it has to be kept in mind that any

declaration granted by this Court will be binding
on all Courts and Tribunals which would get
guidance from how this Court proceeds in the
matter. He states that the law laid down by this
Court would be applicable to about 1045 MNAs
& MPAs who would henceforth be governed by
the same.
iii. The Attorney General for Pakistan submits that

he would restrict his formulations to the following
points:-
(a) What is the scope of Article 184(3) of the
Constitution with reference to the facts
and circumstances of the present case;
and
(b) Should this Court exercise jurisdiction even

if the case falls within the purview of Article
184(3) of the Constitution.
In this regard, the learned Attorney General
submits that jurisdiction of this Court can be
inquisitorial or adversarial. However, where the
inquisitorial jurisdiction is to be exercised, it has
to be established that a matter of public
importance requiring enforcement of
fundamental rights is involved. He maintains that
generally this jurisdiction is exercised where relief
is to be granted for benefit of the society and or
to protect under privileged classes.

iv. He further states that although in Farzand Ali v.

Province of West Pakistan (PLD 1970 Supreme
Court 98) and Muhammad Nawaz Sharif v.
President of Pakistan (PLD 1993 Supreme Court
473), this Court had held that jurisdiction under
Article 184(3) of the Constitution can be
exercised to issue orders in the nature of quo
warranto, the person seeking such
disqualification must prove the same in
adversarial proceedings. In this context, he has
also referred to the cases reported as Ishaq
Khan Khakwani v. Mian Muhammad Nawaz
Sharif (PLD 2015 Supreme Court 275) as well as
Mahmood Akhtar Naqvi v. Government of Sindh
(2015 SCMR 810) wherein this Court has
exercised its powers under Article 184(3) of the
Constitution.
v. The learned Law Officer questioned whether this

Court is an appropriate forum to issue a
declaration under Article 62(1)(f) of the
Constitution considering that in making such
declaration, provisions of Article 10A of the
Constitution would also be applicable. He
further submits that this Court must also consider
the fact that a declaration issued by this Court
under Article 62(1)(f) of the Constitution, the
mode and manner in which such declaration is
issued will be binding on all Courts and Tribunals
which would be called upon to issue such
declarations in future.
vi. Elaborating his first formulation, the learned

Attorney General submitted that it has to be
determined which fundamental rights are under
threat or have actually been breached, who is
the complainant of the alleged breach and in
this regard which facts need to be proved. He
further submits that the burden of proof that a
fundamental right has been breached is on the
person complaining of such breach and once
such breach has been proved to the
satisfaction of this Court, an appropriate order
can be passed for enforcement of such right.
He, however, maintains that the person
complaining of a breach of fundamental right
must first establish a legal obligation which if not
performed has led to the alleged breach of a
Fundamental Right.
vii. In the context of this case, the learned Attorney

General submitted that in the first place the
petitioners have not shown which of their
Fundamental Rights have been breached by
Respondent No.1. He further submits that the
petitioners have neither alleged nor established
that Respondent No.1 was under any obligation
to disclose certain facts which obligation, the
latter has failed to fulfill which has led to breach
of some Fundamental Right available to the
petitioners.
viii. The learned Attorney General for Pakistan

further submitted that in order for this Court to
exercise powers under Article 184(3) of the
Constitution, it must be established that in
addition of enforcement of fundamental rights a
question of public importance is involved in the
matter. In this context, it was pointed out to the
learned Attorney General that vide order dated
03.11.2016, this Court had already passed an
order with the consent of all concerned that a
petition under Article 184(3) of the Constitution
was maintainable in the facts and
circumstances of the present case and all
requirements of the said Article had been met.
Confronted with this situation, he submitted that
even if this Court determines that it has
jurisdiction in the matter, it would have to be
seen whether or not jurisdiction ought to be
exercised to grant the relief sought in the
petitions.
ix. Referring to the case of Farzand Ali v. Province

of West Pakistan (PLD 1970 Supreme Court 98),
the learned Law Officer submitted that the
same was no longer good law in view of the
fact that the judgment was rendered under the
provisions of Constitution of Pakistan, 1962
without mentioning that the High Courts had
power to issue a writ of quo warranto against
the holder of public office as defined in Article
242 of the said Constitution. The said definition

included Members of the National Assembly
and Provincial Assemblies. He maintains that
under the Constitution of Pakistan, 1973 a writ in
the nature of quo warranto cannot be issued
against Members of the National or Provincial
Assemblies in view of the fact that such persons
are not included in the definition of holder of
public office. He submits that since the
Parliamentarians hold elected offices, the
mechanisms provided in Articles 62 and 63 of
the Constitution and provisions of the
Representation of People Act, 1976 (RoPA) have
to be resorted to. The argument of the learned
Attorney General is farfetched, self-
contradictory and contrary to our judicial
precedents and has not impressed us.
x. The learned Attorney General further submitted

that a declaration as visualized in Article 62 of
the Constitution cannot be issued by this Court
in view of the fact that such declaration requires
an evidentiary hearing. He pointed out that in a
few cases where such declarations were issued
by this Court, the same were issued on the basis
of admitted facts or undisputed material
available on record. In this context, he referred
to the cases reported as Ishaq Khan Khakwani v.
Mian Muhammad Nawaz Sharif (PLD 2015
Supreme Court 275) and Mahmood Akhtar
Naqvi v. Government of Sindh (2015 SCMR 810).
xi. The learned Law Officer also submitted that in

the event of an allegation of corrupt or illegal
practices, Sections 42A and 82 of the RoPA
provide a procedure of filing a complaint and its
trial by a District & Sessions Judge. He further
submits that matters being agitated before this
Court are already pending before the Election
Commission of Pakistan. As such, exercise of
jurisdiction by this Court under Article 184(3) of
the Constitution in the facts and circumstances
of the case is not called for. He maintains that
there are factual controversies involved which
require evidentiary hearings and the law
provides the mode, manner and forum for such
hearings. He, therefore, concluded by
submitting that special care is to be taken in
exercise of jurisdiction. He maintains that a
declaration issued by this Court would have
serious and far-reaching consequences and a
stigma will be attached to the name of
Respondent No.1 who is the head of the largest
political party of the country. To support his
contentions, he relied upon the cases of Aftab
Ahmad Khan v. Muhammad Ajmal (PLD 2010 SC
1066) and Ishaq Khan Khakwani v. Mian
Muhammad Nawaz Sharif (PLD 2015 Supreme
Court 275).
24. In rebuttal, Mr. Naeem Bukhari, learned ASC for the
petitioner in Constitution Petition No.29 of 2016, submitted

that:-
i. Date of Birth of Respondent No.7 is 01.05.1972.

According to the documents produced on
behalf of Respondents No.6, 7 & 8 through CMA
No.7531 of 2016, the land for Gulf Steel was
allotted on 12.04.1974 and the Rent Agreement
was signed on 12.06.1974. On the said dates,
Respondent No.7 was two years old; and
ii. When Tripartite Agreement for sale of 75% shares

in Gulf Steel was executed in 1978, Respondent
No.7 was six years old. The outstanding liabilities
of the Gulf Steel in 1978 were as follows:-
a) Approximately 27 Million Dirhams
owed to BCCI;
b) Approximately 36 Million Dirhams

owed to others;
c) Aggregated liability at the relevant

time was in excess of 63 Million
Dirhams.
iii.The learned ASC for the Petitioner pointed out that

sale of 75% shares in Gulf Steel fetched about 21
Million Dirhams. Admittedly, the entire amount
was paid to BCCI. This left an outstanding liability
of 6 Million Dirhams to BCCI and 36 Million
Dirhams to others. Therefore, when the balance
25% shareholding in the Gulf Steel was sold in
1980 for 12 Million Dirhams (when Respondent
No.7 was eight years old), there was nothing
which could possibly be invested in Qatar in
view of the fact that an outstanding liability of
42 Million Dirhams still existed. He further submits

that in the first affidavit of Mian Muhammad
Tariq Shafi, it was merely stated that 12 Million
Dirhams received from sale of 25% shares in Gulf
Steel were, applied as per instructions of Mian
Muhammad Sharif. However, in the second
affidavit, an improvement was made and it was
claimed that the said amount was given to the
elder brother of Hamad bin Jassim bin Jaber in
Dubai for investment in the real estate business
of Al Thani Family. This improvement was
obviously an afterthought and an attempt to
lend credence to an otherwise baseless and
concocted tale.
iv. The learned counsel also maintains that there is a

stark and noticeable difference between the
stance taken by Respondent No.1 and
Respondent No.7 before this Court. While
Respondent No.1 has constantly taken the
position that the funds generated from the sale
of Gulf Steel and Azizia Steel Mills at Jeddah
were used for purchasing the London Properties
and the investment in Qatar was neither
mentioned in his various speeches nor in the
concise statement filed before this Court, the
stance taken by Respondent No.7 is that the
said properties were received by way of a
settlement with the Al Thani Family.
v. The learned ASC submits that this Court should

believe the word of the Prime Minister of the

country and ignore the statement of his children
who at the relevant time were minors. In the said
scenario, both letters issued by Hamad bin
Jassim bin Jaber lose their significance and the
story built on the same falls to the ground. In that
case, it can safely be concluded that the real
owner of the Mayfair Properties is Respondent
No.1. Further, there is no explanation
whatsoever available on the record showing the
source of funds for acquiring the properties in
London.
vi. He maintained that despite being asked neither

learned counsel for Respondent No.1 nor for
Respondents No.6, 7 & 8 submitted any
documents showing real owner of the Mayfair
Properties, the source of funds or the money
trail.
vii. He further submits that Respondent No.6 has

denied the document as well as her signatures
thereon through which LZ Nominee Limited was
reappointed as Nominee Director with effect
from 13.05.2004. He maintains that in the first
place, the said document was not made or
forged by the Petitioners. It appeared in the
Daily Guardian and was obtained from the
correspondent of the said Newspaper but more
importantly the document in question was
acted upon. In this context, he drew our
attention to a document appearing on page 12

of CMA No.895 of 17 which is a photocopy of
the record of the Nescol Limited showing names
of Directors of the said Company from time to
time. It shows that LZ Nominee Limited was
reappointed as Nominee Director on 13.05.2004
and resigned on 26.01.2006. He maintained that
13.05.2004 is the exact date which was
mentioned in the aforesaid resolution containing
the signatures of Respondent No.6 (Maryam
Safdar). This unmistakably establishes that
Respondent No.6 was, at all relevant times, the
beneficial owner of Nescol Limited and the
Mayfair Properties held in its name.
viii. The learned counsel further maintained that a

declaration is liable to be issued against
Respondent No.1 to the effect that he is neither
truthful nor honest in view of the fact that he
failed to disclose the correct facts and source of
funds for purchase of London Properties. He
referred to his address to the nation as well as
the speech made on the floor of the house in
which there was no mention of the investment
made in Qatar and the funds generated from
the said alleged investment. He vehemently
argued that the fact that Respondent No.1 had
lied to the Nation, to the National Assembly and
to the highest Court of the country had clearly
and unambiguously been established.
25. Mr. Muhammad Taufiq Asif, learned ASC for the

petitioner in Constitution Petition No.3 of 2017 in his rebuttal
arguments submitted that Respondent No.1 had misstated /
withheld the material facts in his speech on the floor of the
house. Therefore, the privilege claimed under Article 66 of the
Constitution was not available to him as the said Article is
subject to the Constitution. He further maintained that
Respondent No.1 had violated his oath by putting his personal
interest over and above the national interest and had made
an effort to secure the same by making false statements on
the floor of the house as well as before this Court. He was
therefore not truthful and ameen. He further maintained that
despite having categorically stated that all relevant records
regarding acquisition of assets in London will be produced,
Respondent No.1 has consistently failed to do so which has
rendered him liable to be disqualified. He referred to Nasir
Mehmood v. Imran Masood [PLD 2010 SC 1089 @ 1117] to
submit that Respondent No.1 did not meet the criteria of being
truthful and ameen as provided in Article 62(1)(f) of the
Constitution.
26. Mr. Imran Ahmad Khan Niazi, petitioner in
Constitution Petition No.29 of 2016 sought permission of the
Court to make a few submissions, which was granted by us. He
submitted that the Prime Minister amongst other capacities is

the custodian of the treasury of the country. A person who is
not truthful, dishonest or corrupt cannot be expected to enjoy
the trust of the people. He maintained that this is one reason
why people of Pakistan are unwilling to pay taxes as they do
not trust the custodians of their tax money. He further
submitted that a leader is a role model and leadership by its
example uplifts the moral values of the society as has been
seen in the history of Islam as well as the world. He expressed
his full confidence in the Court and prayed that the petition
may be accepted.
27. Senator Siraj ul Haq, petitioner in Constitution
Petition No.3 of 2017 was also granted an opportunity to
address the Court. He submitted that Respondent No.1 had
failed to explain or justify the sources of funds which were used
to acquire assets in London. He maintained that it is incumbent
upon this Court to decide the matter in accordance with the
law to uphold the Constitution and safeguard the interests of
200 Million citizens of the country.
28. We have heard the learned counsel of the parties
at length and examined the record submitted by the parties
before us at various stages of the hearings. To our mind, inter
alia, the following questions need to be answered on the basis
of submissions made by learned counsel for the parties, the

assertions made in the petitions and the stance adopted by
the Respondents in their respective concise statements. We
have also considered additional documents filed by the
parties through numerous Civil Miscellaneous Applications filed
at various stages of hearing of these petitions:
i. What was the source of funds for acquisition of

the Mayfair Properties in London, UK?
ii. Whether Respondents No.7 & 8, owing to their

tender ages had the financial resources in early
nineties to possess, purchase or acquire the
Mayfair Properties?
iii. Who is the real and beneficial owner of Nescol

Limited and Nielsen Enterprises Limited?
iv. Whether sufficient material has been placed on

record to explain the source of funds used for
acquisition of the Mayfair Properties?
v. Whether Respondent No.1 has any direct or

indirect, legal or beneficial right, title or interest
in the Mayfair Properties or any of the businesses
of Respondents No.7 and /or 8.
vi. Whether enough documentary evidence

comprising of account statements and banking
documents etc has been produced before us to
establish generation of funds through legitimate
sources and movement of such funds through
banking channels for acquisition of the Mayfair
Properties and businesses of Respondents No.7
& 8. If the answer is in the negative, what is its
effect?
vii. Whether the two letters dated 05.11.2016 and

22.12.2016 submitted on behalf of Respondent
No.7 allegedly written by Sheikh Hamad can be
taken into consideration for the purpose of
substantiating the stance taken by Respondent
No.7
viii. Whether the business transactions allegedly

occurring in 1974, 1978 and 1980 in Dubai and
the documentation produced on behalf of
Respondent No.7 in this regard show legitimate
business activity generating sufficient funds to
have supported subsequent transactions
claimed to have been undertaken in Qatar,
Saudi Arabia and UK?
ix. Whether there is sufficient material to support

the claim of Respondent No.7 that a sum of 12
million Dirhams was invested in the real estate
business of the Thani family in Qatar which
multiplied manifold between 1980 to 2000 and
consequently led to availability of requisite funds
for settlement of dues of Hudaibiya Paper Mills
Limited (HPML), provision of funds to
Respondents No.7 & 8 in Saudi Arabia and the
UK respectively and transfer of Mayfair
Properties in favor of Respondent No.7 by way
of a final settlement of accounts?
x. Whether Respondent No.1 failed to provide a

satisfactory explanation regarding the
ownership of the Mayfair Properties and whether
he was able to satisfy this Court that he has no
nexus or connection with the Mayfair Properties
and other businesses of his children?
xi. Whether Respondent No.6 was/is the beneficial

owner of the Mayfair Properties. What is the
effect of the trust document allegedly executed
between her and Respondent No.7. What is the
legal effect of the letter written by Mossack
Fonseca to Financial Investigation Agency of
British Virgin Islands (BVI), confirming that the
Respondent No.6 is the beneficial owner of the
Mayfair Properties?
xii. Whether Respondent No.6 is/was at the relevant

time a dependent of Respondent No.1 and if so,
whether Respondent No.1 had rendered himself
liable to disqualification by making a
misstatement in his Nomination Papers for the

general elections of 2013 and concealing the
same from the tax authorities?
xiii. Whether Respondent No.1 had been guilty of

tax evasion in consequence of which he was
liable to be disqualified in terms of Article 62 (1)
(o) of the Constitution of Islamic Republic of
Pakistan, 1973?
xiv. Whether the affidavits submitted on behalf of

Mr. Tariq Shafi can be relied upon and believed
in order to establish generation and transmission
of funds in the manner claimed by Respondents
No.1 & 7?
xv. Whether sufficient material has been placed on

record explaining the source of funds for
establishing Azizia Steel Mills in Jeddah, Saudi
Arabia and its sale in 2005?
xvi. What were the sources of funds utilized by

Respondent No.8 to set up Flagship Investments
Limited and a number of other companies, set
up/taken over by Respondent No.8?
xvii. Whether Respondent No.7 adequately

explained the mode and manner and the
financial resources utilized for setting up Hill
Metal Establishment in Saudi Arabia.
xviii. Does Respondent No.1 have any direct, indirect,

legal, beneficial or equitable right, title or
interest in Hill Metals Establishment, considering
that he has regularly received amounts
ostensibly by way of gifts for amounts in excess
of US $ 7,612,350 from Respondent No.7? In the
year 2015-16 alone a sum of approximately US $
2.3 Million were received from the account of
Hill Metals Establishment.
xix. Whether regular and consistent receipt of huge

amounts of money from/on account of Hill
Metals Establishment shows a financial/

ownership interest and stake of Respondent
No.1 in the said business.
xx. Whether there are contradictions and

discrepancies in the speeches, press interviews
and statements made by Respondent No.1 and
other members of his family at different times
before different fora explaining ownership of
Mayfair Properties and the sources of funds for
purchase of the Mayfair Properties and other
businesses of Respondents No.7 & 8. Further,
whether there are irreconcilable discrepancies
in the stance taken by Respondent No.1 and
the statements, interviews and plea taken by
Respondent No.7 and other members of his
family before this Court?
xxi. Whether there is enough evidence available

before this Court furnishing basis for
disqualification of Respondent No.1 or to issue a
declaration under Article 62(1)(f) of the
Constitution and disqualify them from being
member of the Parliament?
29. In order to answer the afore-noted amongst a host
of other questions which have arisen during these proceedings
(all of which need not necessarily be dealt with by us), we
consider it appropriate to examine the respective pleas taken
by Respondents Nos.1, 6 to 8, 9 & 10 in the respective concise
statements filed by them and submissions made by their
learned counsel before us. It may also be noted that during
the course of proceedings in these matters which were spread
over 26 full day hearings before this Bench, additional
documents were filed at regular intervals presumably to
substantiate what was being asserted and to answer various

queries raised by the Court regarding matters considered
relevant in order to understand and resolve the controversy
before us.
30. These cases arose out of documents recovered
from the database of Mossack Fonseca, a Panama based law
firm engaged in the business of establishing, structuring and
managing offshore companies on behalf of its clients from all
over the world, including Pakistan. On the basis of the said
information which was available in the public domain it was
alleged that assets and businesses were held in the names of
offshore companies which were owned by Respondent No.1
i.e. Prime Minister of Pakistan and members of his family
including Respondents No.6 to 8. At the heart of the
controversy were four residential flats bearing No.16, 16-a, 17 &
17-a, Avenfield House 118, Parklane London, UK (hereinafter
referred to as the Mayfair Properties). The Mayfair Properties
were held in the names of two offshore companies namely
Nescol Limited and Nielsen Enterprises Limited registered in the
British Virgin Islands (BVI). It was alleged that the real owner of
the Mayfair Properties was Respondent No.1 though beneficial
ownership of the same was shown to be that of Respondent
No.6, who is the daughter of Respondent No.1. She was at all
relevant times and continues to be his dependent. Since

Respondent No.1 had failed to declare the assets of his
dependent daughter in the nomination papers filed by him for
his election to the National Assembly and his yearly Statements
of Assets and Liabilities required to be filed under Section 42-A
of RoPA and had consistently failed to disclose or declare the
same in his Tax Returns/Wealth Tax Statements, there had
been a conscious and deliberate concealment of facts which
must lead to a declaration that he was not honest and
ameen within the contemplation of Article 62(1)(f) of the
Constitution. Consequently, he was liable to be disqualified
from being a member of the Parliament.
31. In addition to the above, allegations of money
laundering, corruption and use of corrupt practices on the
part of Respondent No.1 were levelled. Questions were raised
regarding the businesses being run by Respondents No.7 & 8 in
Saudi Arabia and the United Kingdom. The said Respondents
are the sons of Respondent No.1. Serious questions were also
raised regarding the sources of financing of such businesses.
Allegations of tax evasion and filing of incorrect/inaccurate
tax returns were also levelled.
32. Faced with the disclosures that the Mayfair
Properties were owned by the children of Respondent No.1
and the allegations that he is the real owner of these

properties, Respondent No.1 who is the Prime Minister of
Pakistan, addressed the Nation on 05.04.2016 on national
television. This address was also televised by private media
networks. He took the stance that on being sent into exile in
the year 2000, he and his family had set up a Steel Mill in
Jeddah, Saudi Arabia with financing obtained from Saudi
Banks and loans given by friends and well-wishers. He stated
that the business in question was sold in 2005 and the funds
received from such sale were utilized by his sons for their
various businesses. He also stated that his son Hassan Nawaz
(Respondent No.8), had been residing in London since 1994
and his other son Hussain Nawaz (Respondent No.7) was
residing and doing business in Saudi Arabia since 2000. Both
were engaged in lawful businesses. He lamented that political
opponents would criticize the legitimate businesses of his
children whether these were conducted within Pakistan or
abroad. He denied any impropriety or wrongdoing on the part
of his family. It appears that the speech failed to have the
desired effect. The opposition parties as well as the Print and
Electronic Media continued to allege wrongdoing on the part
of Respondent No.1 and his family. There were calls for his
accountability. This appears to have prompted Respondent
No.1 to deliver another speech. This time, he spoke in the
National Assembly of Pakistan on 16.05.2016. The said speech

was also televised by the National Television Corporation
Network all over Pakistan as well as other private TV Channels.
In the said speech, Respondent No.1 took the position that he
had no personal connection with the offshore companies or
Mayfair Properties mentioned in the Panama Papers. His name
did not feature in any of the leaked documents. Although, he
had been advised not to get embroiled in the controversy, but
since the name of his family was mentioned in the said Papers,
he considered it necessary to clarify the position so that the
truth would come out. He stated that he did not need to seek
any legal or constitutional immunity. He categorically stated
that he had nothing to hide, his past and present conduct was
like an open book and he was not averse to any form of
accountability or investigation through any mode and before
any forum.
33. Referring to the source of funds for the Mayfair
Properties he stated that pursuant to nationalization of the
family businesses in 1972 his late father Mian Muhammad Sharif
went to Dubai and set up a Steel Factory under the name and
style of Gulf Steel for which a license was granted by the
Government of UAE. A long term lease was also granted to set
up the factory over a plot of land measuring 1 million square
feet. Subsequently, this factory was sold in 1980 at an

approximate price of 33.37 Million Dirhams equivalent to US$ 9
Million. In the same speech, he also stated that when he and
his family were sent into exile in 2000 his father set up a Steel
Mill in Jeddah for which the amount received from sale of the
factory at Dubai was also helpful. The factory at Jeddah was
sold in June, 2005 for about 64 Million Riyals equivalent to US$
17 Million. He stated that these were the sources and resources
which were utilized for businesses of his children and purchase
of the Mayfair Properties. He also stated that all records and
documentation relating to Dubai and Jeddah factories were
available and would be produced before any forum to clear
the name of his family.
34. It appears that even the second speech failed to
settle the storm of criticism caused by the sudden and
unexpected disclosures coming in the public domain through
Panama Leaks. Therefore, initially efforts were made by/and
on behalf of Respondent No.1 to refer the matter to an Inquiry
Commission. A letter was accordingly written by the
Government of Pakistan through Secretary, Ministry of Law &
Justice, to the Honorable Chief Justice of Pakistan requesting
him to appoint a Commission of Inquiry. However, such request
was declined for reasons mentioned in the letter issued by the
Registrar of this Court in response to the said letter. The matter

was also referred to a Parliamentary Committee with the
consent of the ruling party which is headed by Respondent
No.1 as well as most of the opposition parties, to agree on a
modus operandi and possibly pass legislation for appointing a
Commission of Inquiry to conduct an inquiry/investigation into
the matter. It is therefore clear that there was consensus across
the board amongst all parties that there was a need for inquiry
and investigation to ascertain the true facts. However,
unfortunately no consensus could be reached amongst the
Parliamentarians regarding the mode, manner, scope and
Terms of References (ToRs) of such Commission of Inquiry. This
led to the present petitions being filed before this Court on
behalf of Mr. Imran Ahmed Khan Niazi, Chairman, Pakistan
Tehreek-e-Insaf (PTI), Sheikh Rashid Ahmed, Head of Awami
Muslim League Pakistan and Senator Siraj ul Haq, the Ameer of
Jamaat-e-Islami. The petitioners are leaders of Political Parties
which have representation in the National Assembly of
Pakistan. They seek inter alia, disqualification of Respondents
No.1, 9 & 10 as Members of the National Assembly; a direction
that looted / laundered money along with properties
purchased through offshore companies should be recovered;
a direction to Chairman NAB to discharge his obligations
under Section 18 read with Section 9 of the National
Accountability Ordinance, 1999 (NAO) and an order directing

Respondents No.2 & 3 to initiate claims on behalf of the
Government of Pakistan for recovery of the properties subject
matter of these petitions (Mayfair Properties, etc), and also a
direction to Respondent No.5, Federal Board of Revenue to
probe and scrutinize tax returns and asset declarations of
Respondent No.1 and his family.
35. During the course of hearings, transcripts of various
television interviews given by Respondents No.6, 7 & 8 were
also produced before us. These have not been denied. It
appears that Respondent No.7 Hussain Nawaz in an interview
with the anchor of a television channel stated that the Mayfair
Properties had been purchased from profits on investments
made by his late grandfather Mian Muhammad Sharif in Dubai
in 1980. Yet in another interview, he stated that the said
Properties had been purchased by him (Hussain Nawaz) in
2006 with funds received from sale of the Azizia Steel Mills at
Jeddah. Surprisingly, the said Respondent has not made any
attempt before us to clarify, explain or reconcile the aforesaid
patently contradictory statements made in two different
interviews. The series of contradictions did not end here. After
the parties had filed their concise statements a totally new
dimension was introduced in this saga when in a dramatic turn
of events the learned counsel representing the children of

Respondent No.1 suddenly produced a letter purportedly
written by Sheikh Hamad bin Jassim bin Jaber Al Thani (Sheikh
Hamad), statedly a member of the Royal Family of the
Kingdom of Qatar. The antecedents, international reputation
and credibility of the said gentleman, as pointed out by Mr.
Naeem Bukhari, learned ASC for the Petitioner, and not
specifically contradicted by the learned counsel for the
Respondents, are, it is stated with great respect, not very
enviable. It appears that he is/has been the subject of
investigations for doubtful money across borders and similar
activities in many countries. The least said the better about the
evidentiary value and admissibility of the letters issued by him
for a number of legal and procedural reasons. These need not
be gone into because the letters in question have not been
proved in accordance with law, are ex facie based upon
hearsay and not substantiated by any credible material, let
alone document(s)/evidence. However, suffice it to say at this
stage that the Respondents relied upon these letters to take
the position that funds generated through sale of Gulf Steel in
1980 (12 Million Dirhams against sale of 25% stake in Gulf Steel
Mills in favour of Mr. Abdallah Kaid Al Ahli) were, on the
instructions of late Mian Muhammad Sharif, father of
Respondent No.1 and grandfather of Respondents No.6 to 8,
handed over to the older brother of Sheikh Hamad namely

Sheikh Fahad bin Jassim bin Jabir Al Thani (Sheikh Fahad). It is
claimed that these funds were given for the purpose of
investment of the same in the real estate business of the Thani
Family in Qatar. This investment was statedly made on the
alleged basis of longstanding and close personal and business
relations of late Mian Muhammad Sharif, father of Respondent
No.1 and grandfather of Respondents No.6, 7 & 8 with the
father of Sheikh Hamad and Sheikh Fahad and the Thani
Family of Qatar.
36. Nevertheless, coming back to the sequence of
events set out by Respondents No.7 & 8 in their pleadings and
submissions of their learned counsel, in order to substantiate
the transactions of sale of Gulf Steel in Dubai, photocopy of a
Tripartite Agreement between Gulf Steel acting through Mian
Muhammad Tariq Shafi who was allegedly acting on
instructions and on behalf of Mian Muhammad Sharif, Mr.
Abdallah Kaid Al Ahli and BCCI was placed on record. This
agreement shows sale of 75% shares in Gulf Steel in favour of Al
Ahli family in 1978. This document indicates that a sum of
21,375,000 Dirhams was paid by the Ahli Family as purchase
price of 75% shares owned by Mian Muhammad Sharif in Gulf
Steel. The agreement also shows that at the time of sale of 75%
shares of Mian Muhammad Sharif, Gulf Steel owed about

27,664,589 Dirhams to BCCI alone. The total liability of Gulf
Steel was about 36,023,899.31 Dirhams. According to the terms
of the agreement, the entire sale price for the 75%
shareholding was received by BCCI towards part payment of
amounts owed to it by Gulf Steel. There is no explanation
available on record and none has been offered despite
repeated queries by us as to whether the balance outstanding
amounts which were admittedly owed by Gulf Steel or its
shareholders/partners to BCCI and other creditors were paid
and if so by whom and from what source(s). There has either
been complete silence or evasive responses on the part of the
Respondents claiming lack of
information/documentation/record to answer this question or
fill these material gaps in the information.
37. It has been claimed on the basis of photocopy of
another document that two years later the remaining 25%
shareholding in the business which was held by Mian
Muhammad Sharif through Mr. Tariq Shafi was also sold for an
aggregate amount of 12 Million Dirhams. This amount was
allegedly received in installments over a period of six months.
In this context, it may be noted that Mr. Tariq Shafi initially
submitted an affidavit dated 12.11.2016 stating that being a
member of the Sharif Family he was acting on behalf of late

Mian Muhammad Sharif and had sold the 75% shareholding in
Gulf Steel. He also submitted that he sold the balance 25%
shareholding on the directions of his uncle and utilized the
proceeds as instructed by him. At that stage, we note that he
did not disclose what those instructions (regarding utilization of
proceeds) were. It has been asserted by the learned counsel
for the Petitioners that Gulf Steel/Mian Muhammad Sharif
owed amounts much in excess of 12 Million Dirhams when the
25% stake was sold. Therefore, the entire amount was utilized
to pay off the outstanding liabilities. This assertion appeals to
reason and logic considering the contents of the documents
showing sale of Gulf Steel in favour of Mr. Abdallah Kaid Al Ahli
and the figures showing liabilities of Gulf Steel/Mian
Muhammad Sharif.
38. In an apparent effort to fill the gaps and provide
answers to various questions raised and reservations expressed
by us an improved version of the previous affidavit was
submitted by Mr. Tariq Shafi. This affidavit was executed on
20.01.2017. This time it was stated that the sum of 12 Million
Dirhams was received in six different installments, spread over
a period of about six months. Such installments were received
from Mr. Abdallah Kaid Al Ahli in cash and were delivered in
cash for investment in the real estate business of Thani Family

to Sheikh Fahad who was the older brother of Sheikh Hamad
who has allegedly passed away. He received the amounts on
behalf of the Thani Family in Dubai during his frequent visits. This
investment was allegedly made on the basis of some
understanding between their father Sheikh Jassim bin Jaber,
who has also allegedly passed away and late Mian
Muhammad Sharif who has also passed away. It is stated that
both had close family ties and business relations. It is important
to note that Mr. Tariq Shafi did not appear before this Court
and other than letters allegedly issued by Sheikh Hamad and
Affidavits of Mr. Tariq Shafi, the evidentiary value of which is
highly questionable to say the least, there is not an iota of
evidence or other credible material on record to substantiate
the above story regarding investment of 12 Million Dirhams in
Qatar.
39. We have found it strange that while all other
transactions including setting up of Gulf Steel, obtaining
financing for it, repayment of dues of BCCI, furnishing of
guarantees stipulated in the Tripartite Agreement, etc. were
undertaken by involvement of Banks / Financial Institutions, the
entire alleged transaction related to investment of 12 Million
Dirhams in Qatar is claimed to have been undertaken through
cash transactions without documentation of any nature being

executed by the parties evidencing such transaction(s). There
is not a shred of evidence showing the terms and conditions
on the basis of which this sum of 12 Million Dirhams was
invested in the real estate business of the Thani Family. Late
Mian Muhammad Sharif was a seasoned businessman of long
standing. We find it hard to believe that he instructed Mr. Tariq
Shafi to handover 12 Million Dirhams in cash to Sheikh Fahad
for investment in his fathers business without any
documentation whatsoever. The learned counsel for the
Respondents have also failed to explain to us the terms and
conditions on the basis of which the alleged business
arrangement between Mian Muhammad Sharif and the Thani
Family took place. No evidence or material of any nature
whatsoever has been produced to show that any relationship
being claimed by the Respondents actually existed, what part
the late Mian Muhammad Sharif played in this business
relationship, whether or not any accounts were maintained
and if at all there was any interaction in person or otherwise
between late Mian Muhammad Sharif and the Thani Family.
The entire story has been woven around two letters and two
affidavits, the contents of which we have found to be dubious
and hard to believe.
40. Notwithstanding what has been stated above, the

story was stretched further by stating that for the next about 20
years the funds were left alone, apparently forgotten or
intentionally kept untouched and unaccounted for by late
Mian Muhammad Sharif. During this time, apparently the funds
continued to multiply expotentially at a very healthy rate.
However, between 2001 to 2004 various sums aggregating US
$ 4,207,925 which allegedly constituted a part of the return on
the initial investment of 12 Million Dirhams were allegedly
transmitted to the account of Respondent No.8 to help him set
up his business in the UK. Another sum of US $ 8 Million is
claimed to have been paid to Al Tawfeeq Investment
Company to satisfy a decree issued by the London High Court
against Hudaibiya Paper Mills Limited (HPML) and some of its
Directors. Other sums aggregating US $ 5,410,000 were
claimed to have been given to Respondent No.7 for setting up
his business (Azizia Steel Mills) in Jeddah, Saudi Arabia.
Surprisingly, there is no documentation, record of banking
transactions or any verifiable money trail to show that the said
funds which ended up in UK and Saudi Arabia at various times,
originated from Qatar and were part of the amounts allegedly
owed by the Thani Family to late Mian Muhammad Sharif on
his initial investment of 12 Million Dirhams. The record does
however indicate that Respondent No.8 who till the year 1999
was a student and was (according to his own admission which

has not been disowned or denied) not earning anything, at all,
was suddenly able to set up Flagship Investments Company
and had more than Half a Million UK Pounds available to him
to start a real estate business and later, register/take over and
operate a number of other companies for the purpose of
running and expanding his business. The funds used by these
businesses and the sources of the same, although not the
subject matter of the present proceedings, also raise question
marks, owing to the fact that these were being received from
unknown and unverifiable sources, which have not been
explained to us and were used by the sons of the holder of an
elected office who also happened to hold the office of the
Prime Minister of Pakistan on three different occasions. No
effort has been made to provide even the basic answers to
such questions, considering that accusing fingers are being
pointed towards Respondent No.1, who is the sitting Prime
Minister of Pakistan and has held high public offices since 1985.
41. It has further been claimed on behalf of
Respondents No.7 & 8 (without proof) that late Mian
Muhammad Sharif had instructed the Thani Family that the
beneficiary of the proceeds of his investment will be his oldest
grandson namely Hussain Nawaz (Respondent No.7). Late
Mian Muhammad Sharif breathed his last in October, 2004

where-after it was claimed that in 2006, the Thani Family
settled the accounts of investment made by him. In terms of
the said settlement, it was claimed on behalf of Respondent
No.7 that in addition to other amounts paid earlier and as part
of the settlement, in lieu of balance payable amount of US $
8,039,753, bearer certificates of the two offshore companies
namely Nescol Limited and Nielsen Enterprises Limited which
owned the Mayfair Properties were handed over by a
representative of the Thani Family to a representative of
Respondent No.7 in Qatar as the bearer certificates in
question were being held in Qatar.
42. It is important at this stage to point out that the
Respondents have all along admitted that they were in
physical possession and using Mayfair Properties since
1993/1996 when the same appear to have been acquired by
two offshore/BVI registered companies namely Nescol Limited
and Nielsen Enterprises Limited. However, it has been claimed
that the Thani Family owned the said offshore companies and
the Mayfair Properties. On account of their family relations with
the late Mian Muhammad Sharif, the Thani Family had allowed
Respondents No.7 and 8 to occupy and use the said
properties while they were studying in London. No effort was
made, despite questions asked, to explain why two young

men, who were studying in London, needed four large
independent flats to live in. Further, once Respondent No.7
(Hussain Nawaz) admittedly left UK to come home and later
started businesses in Saudi Arabia, why Respondent No.8
(Hasan Nawaz) continued to hold on to four flats for at least
the next six years till 2006 when the same were allegedly given
to Respondent No.7 as part of a settlement.
43. The above claim appears to be in contradiction to
an interview of Respondent No.8 with Tim Sebastian of BBC
London (neither the interview nor its contents have been
denied by Respondent No.8). Respondent No.8 was
specifically asked by Mr. Sebastian if the Flats he was living in
had been acquired by his father through various offshore
companies. He responded by saying that he was living on
rental basis and rent for the same came from Pakistan, every
quarter, from the family business in Pakistan. He also stated
that he was a student at that time and was not earning. It is
therefore clear that at least three different versions about
ownership of the Mayfair Properties, and purchase of the same
are available on the record not to speak of yet another
version in which the first lady allegedly stated in an interview
that the properties in question were purchased in the year
2000 for use of their children who were studying in London.

44. In order to substantiate the claim of a settlement
with Thani Family, a photocopy of an unauthenticated
handwritten note has been produced. It has some random
figures/calculations on it. Nobody has even tried to explain to
us, who made these calculations and on what basis. Further, a
print out of a computerized spread sheet which too is
unsigned and unauthenticated has also been produced.
Besides other calculations, it gives details of the aforesaid
amounts paid to Respondents No.7 & 8 as well as Al-Tawfeeq
Investment Company, which for ease of understanding are
given in the following table:-
i. 8 million Year 2000 Al Tawfeeq

ii. 1st payment to Respondent No.7 ( Azizia Steel) US$ 650,000 Year
2001
iii. 2nd payment to Respondent No.7 ( Azizia Steel) US$ 3,160,000 Year
2002
iv. 3rd payment to Respondent No.7 ( Azizia Steel) US$ 1,600,000 Year
2003
v. Final payment to Respondent No.7 (Mayfair Properties) US$ 8,039,753
Year 2006
Total = US$ 13,449,753 (including Mayfair Properties)
vi. 1st payment to Respondent No.8 US $ 1,038,569 Year 2001

vii. 2nd payment to Respondent No.8 US $ 461,333 Year 2002
viii. 3rd payment to Respondent No.8 US $ 1,771,257 Year 2003
ix. 4th payment to Respondent No.8 US $ 936,766 Year 2004
Total = US $ 4,207,925
The spread sheet shows that interest was paid on
the so called initial investment of 12 Million Dirhams calculated
at the London Interbank Offered Rate (LIBOR) from 1980
onwards till the alleged final settlement. This document is an
obvious but amateurish exercise in reverse accounting in order

to show accrual of money and then its alleged
payment/distribution under various heads of account, to
create a semblance of availability and utilization of legitimate
funds. No effort has been made to explain why, if at all funds
were invested in Qatar in Dirhams (of which there is no
evidence), for the purpose of investment in the real estate
business of the Thani Family (of which there is not an iota of
evidence either) the returns mysteriously accruing and
multiplying over the next twenty years were calculated in US
Dollars. Further, the alleged investment was admittedly not
made by placement of the same in a Bank or financial
institution or some investment company. Why, how and on the
basis of what understanding or arrangement could returns on
the alleged investment be linked to and calculated on the
basis of LIBOR? In our opinion, the document is bogus, has no
legal or evidentiary value and we have no hesitation in out
rightly rejecting it.
45. It may be pointed out that in the year 2000, the
London High Court had issued an ex parte decree against
HPML, Mian Muhammad Sharif, Mian Muhammad Shahbaz
Sharif and Mian Muhammad Abbas Sharif in a recovery suit
filed by Al Tawfeeq Investment Company. On an application
accompanied by an affidavit for execution of the decree, the

London High Court passed a conditional attachment order
creating a charge on the Mayfair Properties. The petitioners
have heavily relied upon the attachment order of the London
High Court to allege that the properties were owned by the
Sharif Family in the year 2000, which led to attachment of the
same in execution of the decree passed against HPML and
the aforesaid members of the Sharif Family who were
presumably arrayed as defendants in their capacity as
directors of the Company and guarantors of the loan. It,
however, appears that the attachment was based on an
affidavit filed by Mr. Shezi Nackvi, an officer of Al Tawfeeq
Investment Company, stating that the said members of the
Sharif Family had proprietary rights/interest in the said
properties. The Respondents have, during the course of
proceedings before this Court procured and produced an
affidavit of Mr. Nackvi stating that he had submitted the
affidavit before the London High Court in the year 2000 on the
basis of information available in a Report prepared by Mr.
Abdul Rehman Malik, who was then working in the Federal
Investigation Agency (FIA) stating that the Sharif Family owned
these properties. Mr. Nackvi has further stated in his affidavit
that other than the afore-noted information he had no
independent information or knowledge about the identity of
the persons who owned the Mayfair Properties. We have

various reservations about the contents, reliability and
admissibility of the affidavit. However, nothing turns either on
the affidavit or the decree, because in neither, Respondents
No.1, 6, 7 or 8 find any mention. The affidavit of Mr. Nackvi
does however raise a number of questions and issues relating
to the family businesses of Respondent No.1, including HPML
etc for which no answers have been found nor has any
attempt been made to furnish any answers backed by
evidence and documentation. It has however, been claimed
that the attachment order/charge was removed by the Court
on being informed by the decree holder that the Judgment
Debtors (members of the Sharif Family) had satisfied the
decree which was apparently for a sum of approximately US $
16 Million, by payment of a claimed settlement amount of US $
8 Million. No proof or documentation has been produced to
show the terms of settlement (if any). Additionally, it has been
claimed that this settlement amount of US $ 8 Million was also
paid by the Thani Family to Al Tawfeeq Investment Company.
46. No documentation, paper trail, money
transactions, remittances records etc or any other record /
material has been placed before us to back this claim. We,
therefore, have no reason to believe that this amount was
indeed paid by the Thani Family. The question as to who

satisfied the decree of the London High Court against HPML
and its Directors has remained unanswered. It has further been
claimed that out of the settlement amount, a few Million
Dollars were also given to Respondent No.7 for the purposes of
his businesses in Saudi Arabia. No proof, paper trail or bank
records of the same have been furnished either and the
learned counsel appearing on behalf of Respondent No.7 has
conveniently stated that no record, documentation or
evidence is available on account of the fact that most of the
persons directly involved in these transactions have passed
away, the records have not been retained by the
Banks/Financial Institutions and whatever records were
available with the Sharif Family were taken over by the NAB,
FIA and other authorities when the Government of
Respondent No.1 was over thrown in 1999. We are neither
convinced nor satisfied by the said explanation.
47. With regard to the Mayfair Properties, it has been
claimed on behalf of Respondent No.7 that on receipt of
bearer certificates of Nescol Limited and Nielsen Enterprises
Limited, he became the beneficial owner of the two
companies as well as the properties owned by the said
companies in 2006. However, in view of the fact that he has
two families and various children, in order to safeguard the

rights of both families, he appointed his sister (Respondent
No.6) as a Trustee to hold the shares in trust for him. In this
regard, a so called Trust Deed has also been produced which
appears to have been signed on 2nd of February, 2006 in Saudi
Arabia by Respondent No.6 and in London, UK on 04.02.2006
by Respondent No.7. Admittedly, this is a private document,
was never registered or authenticated by any competent
authority and strangely enough was never placed in any
official record or disclosed to any authority that had anything
to do with the two offshore companies or the Mayfair
Properties held by the said companies. Apparently, it saw the
light of the day for the first time in these proceedings before
us. It has not been established as to who is the real owner of
the Mayfair Properties. However, the facts and circumstances
narrated herein raise a suspicion that Respondent No.1 may
be the real owner of these properties. Such ownership may be
direct, indirect, beneficial or equitable. This requires probe and
investigation.
48. It is also important to highlight that in response to
letters written by the Financial Investigation Agency of British
Virgin Islands (FIA-BVI), Mossack Fonseca after having
collected information from Nescol Limited and Nielsen
Enterprises Limited confirmed to it that Mrs. Maryam Safdar,

Respondent No.6 whose address was mentioned in the
records of the two companies as Saroor Palace, Jeddah,
Saudi Arabia was the beneficial owner of the two offshore
companies which owned the Mayfair Properties. It is pertinent
to note that Respondent No.6 was at that time living in exile in
Saudi Arabia along with her father (Respondent No.1) and
other members of the Sharif Family. We have asked the
learned counsel for Respondents No.6 to 8 why this information
which according to them is incorrect and erroneous was
provided by Mossack Fonseca to FIA-BVI. We have also
pointed out to the learned counsel representing the
Respondents that this letter directly contradicts the stance of
Respondent No.7 who claims beneficial ownership but has
failed to produce any document in this regard. However,
other than feigning complete ignorance we have not
received any satisfactory or even remotely convincing
response. It is also noticeable that by and large the
Respondents have not denied the information and data
coming to light through what is commonly known as Panama
Leaks. The only document specifically denied is a Resolution
purportedly signed by Respondent No.6. She has denied her
signatures on the Resolution dated 07.02.2006 through which
she had ostensibly reappointed LZ Nominee Limited as
Nominee Director of Nescol Limited, retrospectively, with

effect from 13.05.2004. However, from the sketchy record
made available to us, we find that the said resolution was duly
acted upon by Nescol Limited. The record of Nescol Limited
(placed before us through CMA No.859 of 2017) shows that LZ
Nominees were reappointed as Nominee Director on 15.5.2004
and resigned as such on 26.01.2006. We cannot help but
notice that the date of appointment i.e. 13.05.2004 is exactly
the same as it appears in the Board Resolution said to be
signed by Mrs. Maryam Safdar and denied by her. Further, we
have found no reason either for the petitioner or for any other
party to forge a document of this nature. Even otherwise, the
resolution was published by a German Newspaper which
appears to have dug it out from the cache of documents that
constituted part of the Panama Leaks.
49. It appears that in the background of events of 9/11
and the consequent international efforts to curb money
laundering, holding assets through offshore companies by
masking identity of real owners and tracing illegal money etc,
the law relating to offshore companies in BVI namely
International Business Companies Act, 1984 was reenacted in
2006. The earlier law provided for issuance of bearer
certificates without disclosing the name of the holder which
could be issued under Section 28 of the Act without requiring

any registration and could be transferred by delivery under
Section 31 thereof. In other words a person could hold a share
in an offshore company which owned immovable property in
UK without disclosing his identity. The reenacted law however
provided for registration of the bearer certificates with
disclosure of identity of holder of the bearer certificates. The
deadline in the reenacted law for registration of such bearer
certificates was 31.12.2009.
50. Respondent No.7 claims that pursuant to the
aforesaid requirements, the bearer certificates of Nescol
Limited and Nielsen Enterprises were surrendered with the said
companies and bearer certificates were issued/registered in
the names of two management companies namely Minerva
Holdings and Minerva Services. This arrangement continued till
2014 when the shares issued in favour of Minerva Holding and
Minerva Services were cancelled and fresh shares were issued
in favour of Trustee Services Corporation. Thereafter, it appears
that Arrina Limited was appointed to provide management
services for the Mayfair Properties and liaise with service
providers of Nescol Limited and Nielsen Enterprises Limited.
Respondent No.7 has attempted to show that he was in
effective control of and instructing the management
companies as well as service companies. He has thus tried to

establish that the beneficial owner of the Mayfair Properties is
and always was Respondent No.7 and that Respondent No.6
had no direct or indirect right, title or interest of any nature in
the Mayfair Properties other than in her capacity as a Trustee
(authorized signatory, etc) for and on behalf of Respondent
No.7. However, not a single document showing real ownership
of Nescol Limited, Nelson Enterprises Limited, Minerva Holdings,
Minerva Services, Trustee Services Corporation, etc or control
of Respondent No.7 over the said entities has been produced.
The real ownership and control of the companies/properties
and more importantly the sources of funds used to acquire
these properties remains shrouded in mystery. Another material
factor that has to be kept in mind is that admittedly the
Mayfair Properties were in possession/occupation of the family
of Respondent No.1 since 1993/1996 when these are alleged
(without proof) to have been acquired by the Thani Family
through Nescol Limited and Nielson Enterprises Limited. At that
time neither Respondent No.7 nor Respondent No.8 had any
sources to purchase/acquire these assets. Respondent No.1
was at the relevant time (1993/1996) and still is holder of a
public office. His children have since then been in possession
of the Mayfair Properties, when they were admittedly
dependents of Respondent No.1 and had no sources of
income. The value of the Mayfair Properties was ostensibly

disproportionate to the declared and known sources of
income of Respondent No.1 (if his income tax returns are kept
in mind). In his concise statement as well as his two speeches,
Respondent No.1 has totally denied his connection with these
assets. This prima facie amounts to failure to account for these
assets. The matter clearly attracts the provisions of Section
9(a)(v) read with Section 14(c) of NAO authorizing NAB to
proceed against Respondent No.1 and any other person
connected with him in this regard. We cannot help but
conclude that this matter has intentionally and deliberately
been kept vague, undocumented and unexplained to hide
and conceal the real facts, which if disclosed would be
damaging for the case of Respondents No.1, 6, 7 & 8.
51. Having examined the transactions leading to
acquisition of the Mayfair Properties and having made
earnest, and at times, highly frustrating and fruitless efforts to
find a verifiable trail of transactions showing legitimate funds
being transmitted through legitimate sources and verifiable
banking channels for acquisition of the Mayfair Properties, we
have been left in a lurch. This was despite tall and unequivocal
claims on the part of Respondents No.1, 6, 7, other members of
the Sharif Family and their political spokespersons who took to
every available television channel and availed every possible

opportunity to assert and claim that all relevant
documents/evidence showing legitimate sources, money trails
and banking transactions were available, in possession of the
Respondents and will be produced before the legal fora.
Regrettably, there has been complete utter and total failure to
do so. It was repeatedly promised that all record will be
produced before the concerned fora in order to show that
there was no wrongdoing and the acquisition of the properties
was through legitimate sources which were transparent and
above board. On the contrary, we note with regret and
disappointment that every possible effort was made and
every conceivable device was adopted to withhold and
conceal information and documents which were necessary to
answer the numerous questions which have been raised
regarding probity, transparency and legitimacy of the
transactions in question by the highest Court of the country.
We have valid reasons and lawful justification to believe and
hold that most of the material questions have either not been
answered or where any answers have been attempted, the
same have been found by us to be most unsatisfactory,
farfetched and unbelievable. It has candidly been admitted
by the learned counsel for Respondents No.7 & 8 that there
are holes and gaps in the stance adopted by the
Respondents which have neither been filled nor explained by

supplying acceptable explanations, evidence and
documentation. There is a host of material, crucial and critical
questions which have remained unaddressed, unresolved and
unanswered. It has been argued that the explanation offered
by Respondents No.7 & 8 meets the threshold of realm of
possibilities, and this is what the Respondents were required to
do. We are unfortunately unable to agree with the said
argument in the facts and circumstances of the present case.
We may observe that the contradictory, discrepant and
divergent explanations offered to us by the Respondents,
including Respondent No.1 have been found by us to be
absurd, fanciful and ludicrous. Owing to the missing pieces
and gaps we have found it impossible to make any
reasonable sense out of a convoluted, contradictory and
deliberately jumbled up set of facts to come to a conclusion
on a number of matters including the fact that the Mayfair
Properties were purchased/acquired with legitimate funds and
verifiable sources.
52. The most material question that arises from the
above discussion is whether the findings recorded above are
enough for us to declare that Respondent No.1 is not truthful
and ameen and then proceed to disqualify him from being a
member of the National Assembly. In order to answer these

questions, it would have to be seen if there is any provision of
the Constitution which may require a Parliamentarian to
disclose assets of his adult and independent children and the
sources of funds with which such assets were acquired and in
the event of such non-disclosure or inability to explain the
sources, empowers this Court to disqualify such
Parliamentarian, in exercise of powers under Article 184(3) of
the Constitution. Articles 62 & 63 of the Constitution deal with
the issue of qualification and disqualification of the
Parliamentarians. Interpretation of the said constitutional
provisions, being pivotal to the question in issue, the said
Articles are reproduced below, for ease of reference:-
62(1). A person shall not be qualified to be elected or

chosen as a member of Majlis-e-Shoora (Parliament)
unless
(b) he is, in the case of the National Assembly, not

less than twenty-five years of age and is enrolled
as a voter in any electoral roll in
(i) any part of Pakistan, for election to a

general seat or a seat reserved for non-
Muslim; and
(ii) any area in a Province from which she

seeks membership for election to a seat
reserved for women.
(c) he is, in the case of Senate, not less than thirty

years of age and is enrolled as a voter in any
area in a Province or, as the case may be, the
Federal Capital or the Federally Administered
Tribal Areas, from where he seeks membership;
(d) he is of good character and is not commonly

known as one who violates Islamic Injunctions;
(e) he has adequate knowledge of Islamic

teachings and practices obligatory duties
prescribed by Islam as well as abstains from
major sins;
(f) he is sagacious, righteous, non-profligate, honest

and ameen, there being no declaration to the
contrary by a court of law; and
(g) he has not, after the establishment of Pakistan,

worked against the integrity of the country or
opposed the ideology of Pakistan.
(2) The disqualifications specified in paragraphs (d)

and (e) shall not apply to a person who is a non-Muslim,
but such a person shall have good moral reputation.
63 (1). A person shall be disqualified from being elected

or chosen as, and from being, a member of the Majlis-
e-Shoora (Parliament), if
(a) he is of unsound mind and has been so declared

by a competent court; or
(b) he is an undischarged insolvent; or
(c) he ceases to be a citizen of Pakistan, or acquires

the citizenship of a foreign State; or
(d) he holds an office of profit in the service of

Pakistan other than an office declared by law
not to disqualify its holder; or
(e) he is in the service of any statutory body or any

body which is owned or controlled by the
Government or in which the Government has a
controlling share or interest; or
(f) being a citizen of Pakistan by virtue of section

14B of the Pakistan Citizenship Act, 1951 (II of
1951), he is for the time being disqualified under
any law in force in Azad Jammu and Kashmir
from being elected as a member of the
Legislative Assembly of Azad Jammu and
Kashmir; or
(g) he has been convicted by a court of competent

jurisdiction for propagating any opinion, or acting
in any manner, prejudicial to the ideology of
Pakistan, or the sovereignty, integrity or security

of Pakistan, or the integrity, or independence of
the judiciary of Pakistan, or which defames or
brings into ridicule the judiciary or the Armed
Forces of Pakistan, unless a period of five years
has elapsed since his release; or
(h) he has been, on conviction for any offence

involving moral turpitude, sentenced to
imprisonment for a term of not less than two
years, unless a period of five years has elapsed
since his release; or
(i) he has been dismissed from the service of

Pakistan or service of a corporation or office set
up or, controlled by the Federal Government,
Provincial Government or a Local Government
on the grounds of misconduct, unless a period of
five years has elapsed since his dismissal; or
(j) he has been removed or compulsorily retired

from the service of Pakistan or service of a
corporation or office set up or controlled by the
Federal Government, Provincial Government or a
Local Government on the grounds of
misconduct, unless a period of three years has
elapsed since his removal or compulsory
retirement; or
(k) he has been in the service of Pakistan or of any

statutory body or any body which is owned or
controlled by the Government or in which the
Government has a controlling share or interest,
unless a period of two years has elapsed since he
(l) he, whether by himself or by any person or body

of persons in trust for him or for his benefit or on
his account or as a member of a Hindu
undivided family, has any share or interest in a
contract, not being a contract between a
cooperative society and Government, for the
supply of goods to, or for the execution of any
contract or for the performance of any service
Provided that the disqualification under this

paragraph shall not apply to a person
(i) where the share or interest in the contract

devolves on him by inheritance or
succession or as a legatee, executor or

administrator, until the expiration of six
months after it has so devolved on him;
(ii) Where the contract has been entered into

by or on behalf of a public company as
defined in the Companies Ordinance, 1984
(XLVII of 1984), of which he is a shareholder
but is not a director holding an office of
profit under the company; or
(iii) Where he is a member of a Hindu

undivided family and the contract has
been entered into by any other member of
that family in the course of carrying on a
separate business in which he has no share
or interest; or
Explanation.In this Article goods

does not include agricultural produce or
commodity grown or produced by him or
such goods as he is, under any directive of
Government or any law for the time being
in force, under a duty or obligation to
supply; or
(m) he holds any office of profit in the service of

Pakistan other than the following offices,
namely:-
(i) an office which is not whole time office

remunerated either by salary or by fee;
(ii) the office of Lumbardar, whether called by

this or any other title;
(iii) the Qaumi Razakars,
(iv) any office the holder whereof, by virtue of

such office, is liable to be called up for
military training or military service under
any law providing for the constitution or
raising of a Force; or
(n) he has obtained a loan for an amount of two

million rupees or more, from any bank, financial
institution, cooperative society or cooperative
body in his own name or in the name of his
spouse or any of his dependents, which remains
unpaid for more than one year from the due
date, or has got such loan written off; or
(o) he or his spouse or any of his dependents has

defaulted in payment of government dues and
utility expenses, including telephone, electricity,
gas and water charges in excess of ten thousand
rupees, for over six months, at the time of filing his
nomination papers; or
(p) he is for the time being disqualified from being

elected or chosen as a member of the Majlis-e-
Shoora (Parliament) or of a Provincial Assembly
under any law for the time being in force.
Explanation.For the purposes of this

paragraph law shall not include an Ordinance
promulgated under Article 89 or Article 128.
(2) If any question arises whether a member of the

Majlis-e-Shoora (Parliament) has become disqualified
from being a member, the Speaker or, as the case may
be, the Chairman shall, unless he decides that no such
question has arisen, refer the question to the Election
Commission within thirty days and if he fails to do so
within the aforesaid period it shall be deemed to have
been referred to the Election Commission.
(3) The Election Commission shall decide the

question within ninety days from its receipt or deemed
to have been received and if it is of the opinion that
the member has become disqualified, he shall cease
to be a member and his seat shall become vacant.
53. Perusal of the afore-noted constitutional provisions
would reveal that the said Articles of the Constitution do not
impose an obligation on a Parliamentarian to disclose his own
assets or those of his spouse, dependent or independent
children. Likewise, there is no corresponding provision in the
Constitution providing a penal consequence for non-
disclosure of such assets or failure to explain the source(s) of
funds with which such assets may have been acquired. In the
absence of any constitutional requirement, the same cannot

be read into the language of Articles 62 or 63 of the
Constitution. For the said purpose, one has to look towards
other laws which create such obligations, violation whereof
attracts the provisions of Articles 62 and /or 63 of the
Constitution.
54. One such law relating to the conduct of elections
to the National and the Provincial Assemblies is the
Representation of People Act, 1976 (RoPA). It provides for the
conduct of elections and to guard against corrupt and illegal
practices and other offences at or in connection with such
elections. Article 218 of the Constitution provides for
establishment of an Election Commission to organize and
conduct elections and to make such arrangements as may be
necessary to ensure that the election is conducted honestly,
justly, fairly and in accordance with law and that corrupt
practices are guarded against.
55. Section 12 of RoPA deals inter alia with nomination
papers, sub-section (f) thereof requires a candidate to file with
his nomination papers, on solemn affirmation, a statement of
his assets and liabilities and those of his spouse and
dependents on the prescribed form as on the preceding
thirtieth day of June. Section 107 of the RoPA empowers the
Election Commission of Pakistan to make Rules for carrying out

the purposes of the Act. In exercise of such powers, the
Representation of People (Conduct of Election) Rules, 1977
(the Rules) have been promulgated. In terms of Rule 3 thereof,
Nomination Forms have been prescribed. The standard
Nomination Form, in addition to other particulars of the
candidate, requires him to make and sign a number of
declarations. The declaration relating to assets and liabilities
reads as under:-
STATEMENT OF ASSETS AND LIABILITIES
I, . A candidate for election to general seat from

constituency No hereby declare on solemn affirmation that no
immovable and movable property, including bonds, shares, certificates,
securities, insurance policies and jewellery, other than specified herein
below, is held by me, my spouse(s) and dependents on the 30th day of
June, ..
ASSETS
Cost of Present value Remarks

Assets of property
1. IMMOVABLE PROPERTY
Open plots, houses,

apartments, commercial buildings,
under construction properties,
agricultural property, etc.
(a) Held within Pakistan

(i) ____________
(ii) ____________
(iii) ____________
(b) Held outside Pakistan

(i) ____________
(ii) ____________
2. MOVABLE ASSETS
(a) Business capital within Pakistan
(i) Name of business

(ii) Capital amount
(b) Business capital outside Pakistan
(i) Name of business
(ii) Capital amount
(c) Assets brought or remitted form
outside Pakistan*
(i) Bank drafts/Remittances
(ii) Machinery
(iii) Other
(d) Assets created out of

remittances from abroad*
(e) Investments
(i) Stock and Shares
(ii) Debentures
(iii) National Investment (Unit) Trust
(iv) ICP Certificates
(v) National Savings Schemes
- Defence Savings Certificate
- Special Savings Certificate
- Regular Income Certificate
(vi) Unsecured loans
(vii) Mortgages
(viii) Any other
(f) Motor Vehicles **

Make Model Reg. No.
(i) ____ ____ ____
(ii) ____ ____ ____
(g) Jewellery, etc

Weight _______
Description______
(h) Cash and Bank Accounts*
(i) Cash in hand
(ii) Cash at Bank
Account No. Bank & Branch

Current __ _____
Deposit __ _____
Savings __ _____
Other Deposits __ _____
(i) Furniture, Fittings & articles of
personal use
(j) Assets transferred to any
person---
(i) Without adequate
consideration, or
(ii) By revocable
transfer
(k) Any other assets
LIABILITIES
Amount Remarks
(i) Mortgages Secured On Property Or Land

(ii) Unsecured Loans Owing
(iii) Bank Overdraft
(iv) Bank Loans
(v) Amounts Due Under Hire Purchase Agreement
(vi) House Building Loans
(vii) Advances from Provident Funds etc
(viii) Other debts due
(ix) Liabilities in the names of minor children (in respect of assets
standing in their names)
Total
VERIFICATION
I, S/o, W/o, D/o . Do hereby solemnly

declare that, to the best of my knowledge and belief, the above
statement of assets and liabilities of myself, my spouse(s), dependents as
on 30th June, .. is correct and complete and nothing has been
concealed therefrom.
Dated. Signature of Candidate
56. The said declaration is also required to be verified
under Oath. Section 42-A of the RoPA also requires every
member to submit a statement of assets and liabilities of his
own, his spouse and dependents annually to the Commission
by the thirteenth day of September each year. Rule 28-A of
the Rules requires such statement to be submitted in Form XXI,
the format whereof is provided therein. In terms of Section 42-
A(4) of the RoPA if a member submits the statement of assets
and liabilities which is found to be false in material particulars,

he may be proceeded against under Section 82 of the RoPA
for committing an offence of corrupt practice. If found guilty
by a Sessions Judge under Section 94 of the RoPA, such
member is punishable with imprisonment for a term which may
extend to three years or with fine which may extend to Five
Thousand Rupees or with both. In case, it is established in a
Court or Tribunal of competent jurisdiction that a candidate
has concealed any of the assets required to be disclosed
under the statement of assets and liabilities in his Nomination
Papers or his Annual Statement of Assets and Liabilities, the
same may constitute basis for his disqualification inter alia
under the provisions of Articles 62 and/or 63 of the
Constitution.
57. However, it needs to be emphasized that where
such declaration is properly made there is neither any
requirement nor power vesting in the hierarchy provided under
the Election Laws to require the candidate to explain the
source of funds used to acquire such assets. Does this mean
that a candidate or holder of a public office, who acquires
assets through unlawful means goes scot-free as long as he
declares the same in his Nomination Papers? The answer is
obviously in the negative. However, the mechanism provided
by the law in order to make such a person answerable and

accountable for disclosure of sources for acquisition of assets is
incorporated in the NAO under which a person, holding assets
directly or indirectly, which are disproportionate to his known
sources of income can be called upon to explain and disclose
the sources with which such assets were acquired and on his
failure to do so to the satisfaction of the Court, he can be
visited with penal consequences provided in the said law. A
conviction under NAO or any other law for the time being in
force can also trigger the disqualification mechanism
provided in the Constitution. Section 9(a)(v) read with Section
14(c) and Section 15 of the NAO provide as follows:-
9(a)(v). if he or any of his dependents or

benamidars owns, possesses, or has
http://www.nab.gov.pk/Downloads/nao.asp - 12-4[acquired]
right or title in any [assets or holds irrevocable power of
attorney in respect of any assets] or pecuniary
resources disproportionate to his known sources of
income, which he cannot [reasonably] account for; [or
maintains a standard of living beyond that which is
commensurate with his sources of income]
14(c) In any trial of an offence punishable under

clause (iv) of sub-section (a) of section 9 of this
Ordinance, the fact that the accused person or any
other person on his behalf, is in possession, for which the
accused person cannot satisfactorily account, of
[assets] or pecuniary resources disproportionate to his
known sources of income, or that such person has, at or
about the time of the commission of the offence with
which he is charged, obtained an accretion to his
pecuniary resources or property for which he cannot
satisfactorily account, the Court shall presume, unless
the contrary is proved, that the accused person is guilty
of the offence of corruption and corrupt practices and
his conviction therefore shall not be invalid by reason
only that it is based solely on such a presumption.
15. Disqualification to contest elections [or to hold to

public office]. (a) Where an accused person is

convicted [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:
Provided that any accused person who has

availed the benefit of [sub-section (b) of section 25]
shall also be deemed to have been convicted for an
offence under this Ordinance, and 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 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 [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 [or other
financial accommodation by] any bank or financial
institution [owned or controlled by the Government] for
a period of 10 years from the date of conviction.
58. Where there is an allegation that a holder of public
office or any of his dependents or benamidars owns or
possesses any assets or pecuniary resources which are
disproportionate to his known sources of income which he
cannot reasonably account for he can be convicted of an
offence of corruption and corrupt practices and upon such
conviction, penal consequences would follow. However, such
conviction can only be recorded by an Accountability Court
under the NAO, after a proper trial, recording evidence and

granting due process rights guaranteed by the Constitution to
the accused. To transplant the powers of the Accountability
Court and to attach such powers to the jurisdiction of this
Court under Article 184(3) of the Constitution has neither been
prayed for by the petitioners nor can it be, in our opinion,
done without stretching the letter of the law and the scheme
of the Constitution. Further, such course of action would be
violative of the principles enshrined in Articles 4 and 25 of the
Constitution, which guarantee to every citizen the right to be
dealt with in accordance with law, equality before law and
entitlement to equal protection of law. Adopting any other
mode would set a bad precedent and amount to a
constitutional Court following an unconstitutional course. This,
we are not willing to do, in the interest of upholding the rule of
law and our unflinching and firm belief in adherence and
fidelity to the letter and spirit of the Constitution.
59. Perusal of Article 62 (1) of the Constitution would
indicate that, prima facie it relates to pre-election qualification
as is evident from the words, a person shall not be qualified to
be elected .. The provisions of Article 62 of the Constitution
which have also been replicated in Section 99 of the RoPA are
initially enforceable through the hierarchy established under
the RoPA starting from the Returning Officer and culminating in

the Election Tribunal/Election Commission in terms of Articles
218 & 225 of the Constitution. For instance, if it is established
before the Returning Officer, Election Tribunal or the Election
Commission that a Court of law has issued a declaration that
a candidate is not sagacious, righteous, non-profligate, honest
and ameen, any of the fora provided in the RoPA (depending
on the time, the stage and the proceedings in which such
information is placed before the concerned forum) can hold
that he is not qualified to contest the election. It must also be
kept in mind that various provisions of RoPA prescribe a period
of limitation for filing objections to the candidature of an
intending candidate or to challenge his election after
notification of the result is published in the official gazette. The
question that arises is what remedy is provided under the law
and the Constitution if certain facts or circumstances as
enumerated in Articles 62 or 63 of the Constitution are
discovered after a person has been elected and the stage or
the period of limitation to challenge his election on any of the
grounds provided in the said Articles before the competent
fora provided in RoPA has passed/expired. Does this mean
that a person once elected cannot be disqualified on the said
grounds by any mode or manner despite the fact that he
suffers from any of the disqualifications mentioned in Articles 62
and/or 63 or any provision of RoPA? The answer is obviously in

the negative. Where there is a wrong there is a remedy. The
Constitution and the law clearly cater for situations like these.
60. It may be noticed that Article 63 of the Constitution
inter alia deals with the issue of post-election disqualification
and also provides a forum for the same. Therefore, if a
question is raised by a member as to whether or not another
member of the Majlis-e-Shoora (Parliament) has become
disqualified from being a member on any ground available
under the Constitution or any law for the time being in force
including RoPA, the Speaker or the Chairman, as the case
may be, is obliged to examine the material placed before him
and if he comes to the conclusion that such question has
arisen, he is required to refer the same to the Election
Commission within 30 days. If he fails to do so within the said
period such question is deemed to have been referred to the
Election Commission.
61. Before referring the matter to the Election
Commission, the Speaker / Chairman has 30 days to decide
whether or not such question has arisen and if he decides that
no such question has arisen he has the power to refuse to refer
the question to the Election Commission for decision. However,
the decision of the Speaker has to be made on the basis of
lawful, valid and cogent reasons showing due application of

mind to the facts, circumstances and material placed before
the Speaker/Chairman, as the case may be. Such decision is
justiciable before Courts of competent jurisdiction. If a Court of
competent jurisdiction on being approached by any of the
parties finds that the decision of the Speaker/Chairman is
legally or factually incorrect it can set aside such decision, and
pass appropriate orders in accordance with the law and the
Constitution to refer the matter to the Election Commission of
Pakistan.
62. On receipt of such question, the Election
Commission has the power to decide the same within 90 days
and if it is of the opinion that the member has become
disqualified, such member ceases to be a member and his
seat becomes vacant. In these proceedings, the Election
Commission of Pakistan has the power to issue such directions
or orders as may be necessary for the performance of its
functions and duties, including any order for doing complete
justice and an order for the purpose of securing attendance of
any person or the discovery and production of any document.
Any of the parties aggrieved of a decision of the Election
Commission can approach a Court of competent jurisdiction
to challenge such order.
63. Another constitutional remedy in situations of this

nature is available under Article 199 of the Constitution before
the High Court and in appropriate cases before this Court in
terms of Article 184(3) of the Constitution. As noted above
jurisprudence in this regard has developed in the past few
years. However, in an earlier case reported as Farzand Ali v.
Province of West Pakistan (PLD 1970 SC 98), Justice Hamoodur
Rahman, CJ writing for the Court laid out the contours of
exercise of jurisdiction of this Court. He repelled the contention
that a writ of quo warranto could not be issued in an election
dispute by holding as follows:-
I regret my inability to accept this contention for more

than one reason. Firstly, because this would be allowing
a person to continue to remain a member of an
Assembly even though Article 103 of the Constitution
says that he cannot. Secondly, because, the dispute
raised after an election is not, a dispute relating to or
arising in connection with an election but a dispute
regarding the right of the person concerned from
being a Member of an Assembly. An election dispute is
a dispute raised by a voter or a defeated candidate in
his individual capacity under the Statute. It determines
the private rights of two persons to the same office but
a proceeding for an information in the nature of quo
warranto is invoked in the public interest. The latter
seeks to determine the title to the office and not the
validity of the election. These are two distinct and
independent remedies for enforcing independent
rights, and the mere fact the disqualification has been
overlooked or what is worse, illegally condoned by the
authorities who were responsible for properly
scrutinizing a persons right to be enrolled as a voter or
his right to be validly nominated for election would not
prevent a person from challenging in the public interest
his right to sit in the house even after his election if that
disqualification is still continuing. Indeed a writ of quo
warranto or a proceeding in the nature of an
information for a quo warranto, unless expressly barred
by some statute, is available precisely for such a
purpose
64. The principles laid down in the said judgment were
subsequently followed in a number of cases including
Mehmood Akhtar Naqvi v. Federation of Pakistan (PLD 2012 SC
1089). However, this power can be exercised only when there
are admitted facts and/or irrefutable direct evidence
available on record to justify disqualification. In the instant
case, admitted facts or direct and irrefutable evidence is not
presently available on record to justify and support a
declaration of disqualification. However, sufficient material is
available to raise valid suspicions which furnish legitimate basis
to order probe and investigation to ascertain the true facts
and collect evidence. If such facts/evidence are/is placed
before this Court, appropriate orders including orders for
disqualification can be passed in exercise of powers under
Article 184(3) read with Article 187 of the Constitution.
65. We have been informed that a number of
Members of the National Assembly belonging to the political
party of the petitioner as well as Sheikh Rashid Ahmed, one of
the petitioners before us, had filed Petitions before the
Speaker, National Assembly under Article 63(2) of the
Constitution seeking disqualification of Respondent No.1.
However, vide an identical order dated 2nd September, 2016,
the Speaker refused to refer the Petitions to the Election

Commission holding that in his opinion no question had arisen
regarding disqualification of Respondent No.1 as a member of
the Majlis-e-Shoora (Parliament). The afore-noted order passed
by the Speaker of the National Assembly has been challenged
before the Lahore High Court, by way of a constitutional
petition which is pending. We would, therefore, not like to
comment on the order of the Speaker lest such comment
should prejudice the case of either party. The High Court shall
therefore proceed with the matter(s) before it and decide the
same in accordance with law. Article 63(2) of the Constitution
provides one of the remedies to cater for a situation where a
validly elected member becomes disqualified during the
tenure of his membership on the basis of any of the grounds
mentioned in Articles 62 and/or 63(1) of the Constitution. That
is to say the ground of disqualification occurs after he has
validly been elected and was not in existence (whether known
to anybody or not) at the time when he filed his nomination
papers and was elected. In such a situation, any other
member can approach the Speaker/Chairman seeking
disqualification of the member who has incurred the alleged
disqualification whereupon the Speaker/Chairman and the
Election Commission can exercise powers provided in Article
63(2) and (3) of the Constitution, respectively. This means that
where the ground for seeking disqualification is that a member

did not qualify at the time of filing his nomination papers, but
this fact (ground seeking disqualification) was discovered
subsequently (which is the case of the petitioners), the matter
cannot be referred to the Election Commission of Pakistan. In
order for the Election Commission to disqualify a member on a
reference sent by the Speaker, it must be shown that the
disqualifying fact or event occurred after a member had
validly been elected, which (ground) was nonexistent at the
time of filing of nomination papers. The words if any question
arises, whether a member of Majlis-e-Shoora (Parliament) has
become disqualified from being a member . supports this
interpretation. This view is fortified by the law laid down by this
Court in Muhammad Azhar Siddiqui v. Federation of Pakistan
(PLD 2012 SC 774).
66. As noted above, the power to disqualify a member
in cases where for some reason he escaped disqualification at
the time of filing his/her nomination papers, but such
fact/event was discovered subsequently (as is the case set up
by the petitioners) can, in appropriate cases and subject to
availability of admitted facts or irrefutable evidence be
exercised by the High Court under Article 199 and by this Court
under Article 184(3) of the Constitution on the principles laid
down in Farzand Alis case ibid, which has been followed by

this Court in a number of recent judgements, including
Mehmood Akhtar Naqvis case ibid. This power can also be
exercised where facts can be determined if the exercise does
not require voluminous evidence and intricate and disputed
questions of fact are not involved. The instant case, however,
does not presently meet the said criteria.
67. We have already dealt with the ground urged by
the Petitioners seeking disqualification of Respondent No.1 by
issuing a declaration that he is not honest within the
meaning of Article 62(1)(f) of the Constitution in the earlier part
of the judgment.
68. We now proceed to take up other grounds urged
by the Petitioners in their petitions seeking disqualification of
Respondents No.1, 9 & 10. It has been alleged by the
Petitioners that Respondent No.1 did not declare the Mayfair
Properties in the declaration filed with his nomination papers.
The Respondents maintain that the beneficial owner of the
said properties is Mrs. Maryam Safdar, who is a dependent of
Respondent No.1. As such, he was required to disclose the said
assets in his nomination papers. Such failure on his part shows
that he is not truthful within the contemplation of Article
62(1)(f) of the Constitution and is therefore, liable to be
declared as such, leading to his disqualification from being a

member of the National Assembly. The defence of
Respondent No.1 is that he neither owns the offshore
companies (Nescol Limited and Nelson Enterprises Limited) nor
the Mayfair Properties. However, in our view a mere denial is
not enough for the reason that admittedly Respondents No.6
to 8 were minors when the Steel Mill at Dubai was established,
Respondent No.1 being the oldest son of Mian Muhammad
Sharif was with him in the said business (as is evident from the
photographs produced by him) and the family was together
when Ittefaq Foundry was returned and a number of other
Units were set up. It is hard to believe that he had no
information regarding the mode and manner in which the
shares in Gulf Steel were sold in two different transactions and
the funds generated through the said sales were used. We are
also unable to believe that if at all an investment was made in
Qatar, Respondent No.1 was totally unaware of it till the time
that he addressed the Nation in 2016 and even after that till
the time that he filed his concise statement before this Court,
on none of which occasions did he mention investments in
Qatar and the Mayfair Properties being given to Respondent
No.7 by way of a settlement through transfer of bearer
certificates. Further, the stance of different members of the
Sharif Family including Respondents No.1 and 7 for many years
has been that the Mayfair Properties were purchased.

However, their accounts differ quite materially on the mode of
acquisition, source of funds and timing of acquisition. The
position was bad enough, as it was when letters allegedly
written by Sheikh Hamad were introduced to add a new
dimension to the already confused state of affairs to
complicate it further. This was obviously an afterthought.
Therefore, if the story of the Qatar investment and settlement
was to be disbelieved (which at this stage and on the basis of
material before us, we have no reason to believe), many
questions have arisen on the basis of the admitted position
that the Mayfair Properties have been in possession and
occupation of the sons of Respondent No.1 since 1993/1995
when admittedly Respondents No.7 & 8 were dependents and
had no independent sources of income. These questions
include questions like who is the real owner of the Mayfair
Properties, whether Respondent No.1 has legal or beneficial
title or ownership of the said properties, whether he is holding
these properties through Benamidars, whether the properties
were acquired through legitimate sources etc, whether by his
failure to declare his ownership in his Nomination Papers/Tax
Returns/Wealth Statements etc he has concealed his property
and is therefore liable to be visited with the penal
consequences of Articles 62 & 63 read with Section 99 of the
RoPA. Further, Respondent No.1 is a holder of public office and

his children have been in possession of the Mayfair Properties
since 1993/1996 which were disproportionate to the known
sources of income of Respondent No.1 and his children.
Therefore, the provisions of Section 9(a)(v) read with Section
14(c) of the NAO may be attracted. However, it is clear and
obvious that answers to these questions cannot be found
without a thorough probe and investigation. On the basis of
the outcome of such exercise, we would be in a better
position to decide if there is sufficient material available before
us to exercise jurisdiction under Article 184(3) of the
Constitution to disqualify Respondent No.1 and/or refer the
matter to an Accountability Court established under the NAO.
69. As far as recording a finding that Respondent No.1
is hit by the provisions of the Article 62(1)(f) of the Constitution
because he did not declare an asset (Mayfair Properties)
beneficially owned by his dependent daughter (Maryam
Safdar) in his nomination papers is concerned, there are two
stumbling blocks in our way to grant such declaration. In the
first place, we are not convinced at this stage and on the basis
of material before us to hold conclusively that Respondent
No.6 was a dependent of Respondent No.1. In addition, and
notwithstanding the fact whether or not Respondent No.6 was
a dependent of Respondent No.1, it cannot at this stage, on

the basis of material before us conclusively be held that
Respondent No.6 is the beneficial owner of the Mayfair
Properties. Both these facts need to be established before
Article 62(1)(f) of the Constitution gets attracted in this case. As
a necessary corollary, it is not possible for us to hold, at this
stage on available record, that Respondent No.1 has failed to
disclose an asset owned by his dependent daughter in the
declaration given in his Nomination Papers, and return a
finding that he is not honest in terms of Article 62(1)(f) of the
Constitution.
70. Another aspect of the case set up by the petitioner
against Respondent No.1 with reference to his disqualification
is that he had declared Respondent No.6 as his dependent in
his wealth statement for the tax year 2011. It has been
submitted that despite such admitted dependency,
Respondent No.6 was not shown as a dependent and the
Mayfair Properties and other assets owned/held by her were
not declared in the nomination papers submitted by
Respondent No.1 for his election for a seat in the National
Assembly in 2013.
71. The basic question that arises from the assertions
made on behalf of the petitioners is whether Respondent No.6
was a dependent of Respondent No.1 in 2011. The learned

counsel for Respondent No.1 has argued that mere mention of
Respondent No.6 in the tax returns of Respondent No.1 in the
column provided for dependents is not enough to make her a
dependent of Respondent No.1 in the legal sense. He has
elaborated by pointing out that agricultural property owned
by Respondent No.1 was held in the name of Respondent
No.6 and was so disclosed in the Wealth Tax Returns. This
disclosure perforce had to be made in the column for
dependents owing to lack of space in the computerized form
for disclosure of properties held by the filer in the name of any
other person. He further points out that it was clearly stated
that the property was, held in the name of Respondent No.6
which shows that the property was owned by Respondent
No.1 for all intents and purposes but was bona fide declared
to be held in the name of Respondent No.6. The property in
question was subsequently purchased by Respondent No.6
from Respondent No.1 through validly registered sale deeds
and payment of consideration. This fact is established by the
documents showing transfer of approximately Rs.254 million
from the accounts of Respondent No.6 to the account of
Respondent No.1 through banking channels which shows that
she paid the price of the agricultural land in question to
Respondent No.1 and became the real owner of the property
in question. She declared the said property as her own in her

Tax Returns. The consideration received by Respondent No.1
was also shown in his Tax Returns. In the subsequent Wealth Tax
Statements, filed by Respondent No.1, the said property was
therefore not declared by Respondent No.1 as his property in
his returns/declarations filed after 2012. The learned counsel for
Respondent No.1 has further drawn our attention to a
notification dated 26.08.2015 issued by the FBR creating
another column in the Wealth Tax Return to provide space for
disclosure of properties held by the filer in the names of others.
This according to the learned counsel shows that the
deficiency in the earlier form was noticed by the FBR which
necessitated the issuance of the notification in question by
way of rectification of the omission/deficiency in the Form. We
have considered the argument of the learned counsel for
Respondent No.6 and find it plausible. In our opinion, it
explains the transaction in question adequately and the same
is also verifiable from the record. Further, the transaction has
not been questioned by the Income Tax Authorities either
before us or even in exercise of their own powers under the
Income Tax Ordinance, 2001.
72. We also find that although Respondent No.6 has
received cash gifts from her father in substantial amounts on
various occasions, the same have been declared where such

declaration was required. Even otherwise, receipt of gifts from
the father does not necessarily make Respondent No.6 his
dependent in the legal sense of the world. We also notice that
Respondent No.6 owns substantial agricultural property,
receives income from the same, holds shares in limited
companies worth more than Rs.200 million and her husband
also receives a fair amount of money by way of pension as a
retired military officer. He also receives salary / allowances in
his capacity as a member of the National Assembly. The mere
fact that she has chosen to live in a compound owned by her
grandmother does not ipso facto make her a dependent of
Respondent No.1 either. She has asserted and such assertion
has not been challenged by the learned counsel for the
petitioner that she contributes a substantial sum of money
towards her share in the joint expenses incurred by her
grandmother on behalf of other members of the Sharif Family
residing in the compound. In this context, whether or not
Respondent No.6 is the beneficial owner of the Mayfair
Properties becomes irrelevant at this stage, seen from the
point of view of seeking disqualification of Respondent No.1 on
the ground that he has failed to disclose the assets of a
dependent. Even otherwise, the issue of dependency is a
question of fact to be determined on case to case basis after
recording evidence. We are not persuaded to undertake the

said exercise, for this purpose, while exercising jurisdiction
under Article 184(3) of the Constitution.
73. Having come to the conclusion that in these
proceedings sufficient material is not available on the record
to establish that Respondent No.6 is a dependent of
Respondent No.1, in a legal sense, we do not feel the
necessity to discuss this aspect of the case any further, lest it
should prejudice the case of either party before a competent
forum if and when this issue is agitated.
74. It has strenuously been argued by the learned
counsel for the petitioner that Respondent No.1 and other
members of his family have been involved in tax evasion. By
way of illustration, it has been pointed out that in the wealth
reconciliation statements for the tax year 2011, Respondent
No.1 has disclosed receipt of a sum of US$ 1,914,054 which
translates into about 20 Crore Pak Rupees. In subsequent
years, similar amounts were received by Respondent No.1 as
gifts. These amounts were allegedly sent by Respondent No.7
to Respondent No.1 by way of gifts. It is argued that the
amounts received by Respondent No.1 did not qualify as gifts.
These were to be treated as income in the hands of
Respondent No.1 through other sources on which tax was
required to be paid by him. It was also pointed out that

despite tall claims made by Respondent No.1 regarding
payment of huge amounts of money as tax by the industrial
establishments of his family, his personal tax payments
between 1981 to 1999 were not more than a few thousand
rupees.
75. It is therefore argued that the tax payment history
of Respondent No.1 clearly points towards tax evasion on his
part for years on end. On considering the arguments of both
sides on the issue, we find that the Returns filed by Respondent
No.1 from time to time were accepted by the Tax
Department. The Returns were neither challenged nor
reopened in exercise of powers available to the concerned
functionaries of the tax department and may have become
past and closed transactions owing to afflux of time
considering the period of limitation provided by the Tax laws.
Representatives of the Federal Board of Revenue (FBR) and
their counsel categorically stated before us that no definitive
information was placed before the competent authorities
either by the petitioners or any other person that may have
furnished basis for reopening and scrutiny of the Returns of
Respondent No.1. It was therefore stated that there was no
valid reason or lawful basis available to the tax department to
reopen the returns of Respondent No.1 for past years.

76. Further, even if for the sake of argument, the
allegations of tax evasion were to be given any credence, the
same would not automatically attract the penal
consequences of Article 63(1)(o) of the Constitution. This is in
view of the fact that the said Article is attracted only where
liability has finally been determined by the competent forum
and default has been committed in payment of such
determined liability. In the present case, the said prerequisites
are missing. As a result, on a mere allegation of tax evasion, it
cannot be held that provisions of Article 63(1)(o) of the
Constitution are attracted and Respondent No.1 is liable to be
disqualified on that score from being a member of the
Parliament.
77. As far as the question of default in payment of tax
on the afore-noted gifts is concerned, the learned counsel for
Respondent No.1 has drawn our attention to the exemption
provided under Section 39(3) of the Income Tax Ordinance,
2001. For ease of reference, the said provision is reproduced
below:-
(3) Subject to sub-section (4), any amount received

as a loan, advance, deposit [for issuance of shares] or
gift by a person in [a tax year]from another person (not
being a banking company or financial institution)
otherwise than by a crossed cheque drawn on a bank
or through a banking channel from a person holding a
National Tax Number shall be treated as income
chargeable to tax under the head Income from Other
Sources for the tax year in which it was received.
78. We have been informed that Respondent No.7
held a National Tax Number (NTN) at the time when the gifts
were made and continues to do so. The said assertion has not
seriously been contested by the Petitioners. As such, the
amounts sent by him by way of gifts to Respondent No.1
enjoyed exemption from payment of income tax and were
not required to be treated as income from other sources as
visualized in Section 39(3) ibid. Further, the amounts received
by Respondent No.1 from Respondent No.7 were transmitted
through banking channels and were duly declared to the tax
authorities. Some Tax Returns and Account Statements
reflecting the above position have been filed and examined
by us. Prima facie, the amounts received as gifts appear to be
covered by the exemption provided in Section 39(3) ibid.
Likewise, the cash gifts given by Respondent No.1 to
Respondents No.6 & 8 were also given through banking
channels/crossed cheques and were duly declared by the
donor/donee in his/her Returns where required. As such, these
transactions have not been found by the tax department to
be in violation of provisions of the tax laws. We are therefore
not inclined to arrogate to ourselves the role of the tax
department, and / or tax auditors, reopen the tax history of the
Respondents and record findings of our own. In case, the

petitioners have any definite information regarding tax
evasion, they are at liberty to approach the competent
authorities who will proceed in the matter in accordance with
law.
79. While on the subject of gifts, we may observe that
between the years 2011 to 2015, Respondent No.1 had
received amounts in excess of Rs.840 million by way of gifts
from Respondent No.7. On being directed by us, the learned
counsel for Respondent No.7 filed documents showing how
and from where the funds originated and were routed to the
account of Respondent No.1. The documents have been
examined by us. We have noticed that most of the funds were
sent from the accounts of an entity operating in Saudi Arabia
under the name and style of Hill Metals Establishment. This
company/entity is allegedly owned and operated by
Respondent No.7 and appears to be a highly profitable
business, enabling Respondent No.7 to send tens of millions of
rupees to Respondent No.1 as gifts on a regular basis. It was
claimed that the Company is a successful concern and is
generating huge amounts of profits out of which certain sums
are sent by Respondent No.7 to Respondent No.1 by way of
gifts. Since this information has come before us during the
course of these proceedings and appears to have some

significance, we cannot simply skim over it. This information by
itself, considering the volume of money being generated and
circulated, identity of the parties involved and the seriousness
of allegations against them raises a number of questions which
have no obvious answers and nothing has been placed on
record nor has any attempt been made to provide any
answers. The record is completely silent on the question how
and when Hill Metals Establishment was set up by Respondent
No.7, who are its shareholders, what was the source of funds
which were used to set up this business and why such huge
amounts of money are being circulated through the said
company. It has also not been explained whether or not
Respondent No.1 who is the recipient of these funds has any
direct, indirect, overt or covert nexus or connection with the
said company. In todays world of offshore companies,
dummy directors and elaborate devices to hide and
camouflage financial transactions, as has been seen in this
case, direct evidence is seldom found. However, there are
telltale signs that may point towards the possibility of legal,
beneficial or equitable interests in financial resources or assets.
Receipt and use of financial benefits is one such sign.
Therefore, owing to admitted receipt of sums in excess of
Rs.840 Million between 2011 to 2015 by Respondent No.1 from
Respondent No.7, the possibility of a beneficial interest of

Respondent No.1 in assets ostensibly held in the name of
Respondent No.7 cannot be ruled out. As a corollary, if it is
found that there is any such interest of Respondent No.1 in Hill
Metals Establishment, his failure to declare the same in the
Nomination Papers and Tax Returns could attract the
provisions of Articles 62 and 63 of the Constitution for
disqualification of Respondent No.1. Further, the value of these
assets of Respondent No.7 appear to be disproportionate to
his known sources of income and Respondent No.1, being
their father, keeping in view the huge amounts received by
him through gifts needs to explain his position. In these
circumstances, prima facie provisions of Section 9(a)(v) read
with Section 14(c) of the NAO are attracted.
80. During the course of hearing of these petitions, it
has also come to our notice that Respondent No.1 and his
family were the subject matter of a number of investigations in
the past. There were serious charges of corruption and money
laundering in which context two FIRs were lodged and a
Reference was also filed by the National Accountability
Bureau (NAB) which inter alia relied upon a confessional
statement made by Respondent No.10 giving details of the
mode and manner, persons and entities involved in activities
ranging from money laundering to trans-border movement of

allegedly tainted money and real estate investments in other
countries. Respondent No.10 was granted pardon by the
Chairman, NAB presumably in return for his offering to
cooperate and providing the requisite information.
Respondent No.10 subsequently resiled from his confessional
statement. The Reference filed by NAB did not proceed for
many years for various reasons including absence of
Respondent No.1 and his family from the country, having been
sent into exile after the events of 1999. Subsequently, the
Reference was quashed by a Division Bench of the Lahore
High Court on technical grounds in exercise of its constitutional
jurisdiction in a case reported as Hudaibiya Paper Mills Ltd. v.
Federation of Pakistan (PLD 2016 Lahore 667). It is important to
note that one of the learned Judges comprising the Bench
while quashing the Reference held that NAB may if it deemed
appropriate reinvestigate the matter while the other Member
of the Bench disagreed on the point of reinvestigation and
held that such reinvestigation would amount to providing the
prosecution an opportunity to fill the lacuna in its earlier
investigation. The Honble Chief Justice of the Lahore High
Court referred the point of disagreement to a Referee Judge
who agreed with the finding that the NAB could not be
allowed to reinvestigate the matter.

81. Owing to the importance of the issue and
considering the consistent practice of NAB that most verdicts
of the High Court which had any adverse impact on
investigations and prosecutions being conducted by the NAB
were challenged before this Court, we were surprised why this
judgment was not challenged and whether failure to
challenge was based upon the fact that the parties involved
were influential and prominent in the corridors of power. In
order to clarify the position, we summoned the current
Chairman, NAB as well as the Prosecutor General, NAB along
with the record to explain the position. On being questioned
lame, feeble and unconvincing excuses were put forth to the
effect that an internal opinion was sought from in-house
counsel who opined that in view of the fact that two
Honorable Judges of the Lahore High Court had recorded
findings against NAB on the question of reinvestigation, there
were slim chances of success of an appeal before this Court.
The then Chairman, NAB who, not unsurprisingly is also the
current Chairman appears to have readily agreed with such
opinion and decided to shelf the matter by not filing an
appeal before this Court. Despite our serious misgivings
regarding the motivation, merit and impartiality of such
decision, the Chairman, NAB blatantly and unapologetically
defended his action and stated that he would stick to his

earlier decision despite discovery of new material and
evidence.
82. The fate of the afore-noted FIRs was no different
which were also quashed by a Bench of the Lahore High Court
in a case reported as Hamza Shahbaz Sharif v. Federation of
Pakistan (1999 P. Cr. L. J 1584). The accused were acquitted
and the chapter of investigation and trial for allegations of
corruption and money laundering was unceremoniously,
prematurely and abruptly closed.
83. In our quest to judge, analyze and examine the
inclination, disposition and ability of the State institutions and
functionaries created and charged with the responsibility to
probe, investigate, inquire into matters of this nature and to
safeguard and protect the interest of the State and the
people of Pakistan, in case any wrongdoing was found, we
also summoned Representatives of FIA, FBR and Ministry of
Interior to appear before us. They were required to inform us
about the steps taken by them in the wake of Panama Leaks
and information becoming available about possible tax
evasion, money laundering and other offences committed
inter alia through offshore companies and accounts. The
Ministry of Interior pleaded lack of jurisdiction so did the FIA
which stated that nobody had approached it in this regard. It

also pleaded lack of jurisdiction. The FBR took the stance that it
had taken immediate cognizance of the matter and issued
notices to all those whose names had appeared in the
Panama Papers. This, immediate cognizance translated into
halfhearted issuance of some notices six months after the
information came into public domain which speaks volumes
about the lethargy, carelessness and inefficiency displayed by
the premium tax and financial watchdog of the country. On
behalf of the NAB, it was stated by a person no less than its
Chairman himself that it was waiting to be approached by the
regulators, like SECP, FBR, State Bank of Pakistan, etc before
it could initiate any proceedings. When his attention was
drawn to the provisions of the NAO which empowers NAB to
initiate proceedings on its own accord and asked why such
powers had not been exercised, he had nothing much to say
except to mumble a halfhearted apology and an equally
halfhearted promise to look into the matter. We are
perturbed and disappointed to find that State
functionaries/institutions charged with the responsibility to
enforce law and safeguard the interests of the State by strict,
impartial and unbiased enforcement of the laws are
disinclined, disinterested and unwilling to do so. We are in no
manner of doubt that by conscious planned and
premeditated design all important State institutions which

could offer any resistance or act as impediments in the way of
loot and plunder of State resources which rightfully belong to
the people of Pakistan by those who wish to impoverish our
country and its people have been captured, taken over and
neutralized by appointment of their handpicked officers in
complete disregard of merit, honesty and integrity to head
such institutions. These cronies owe their loyalty to their masters
to whom they are beholden and do not feel any sense of
allegiance, loyalty or fidelity to the country or its people. This
state of affairs has brought us to the sorry, pitiable, pathetic
and heart breaking situation that we find ourselves in. Being
the apex Court of the country and custodians of the
Constitution which has placed upon us the responsibility and
constitutional mandate to enforce fundamental rights of the
people, we cannot look away become unconcerned
bystanders and close our eyes to this stark, painful and grim
reality. The people of Pakistan expect and want this Court to
enforce the law and the Constitution and exercise the powers
conferred on it by the Constitution truly, faithfully, honestly,
transparently, fairly and in the interest of the country and its
people. Our oath of office obligates us to preserve, protect
and defend the Constitution to do right to all manner of
people according to law, without fear or favour, affection or ill
will. We are, therefore, bound to perform our legal and

constitutional duty to do justice considering the facts and
circumstances of these cases in exercise of powers granted to
us by the Constitution and the people of Pakistan in terms of
Articles 184(3) and Article 187 of the Constitution.
84. The learned counsel for the Respondents have laid
much stress on the powers of this Court under Article 184(3) of
the Constitution and passing orders in terms of Articles 62 & 63
of the Constitution. In this context, the learned counsel for
Respondent No.1 as well as Respondent Nos.6, 7 & 8 have
emphasized that this Court has traditionally refrained from
delving into situations/cases which involve factual
controversies requiring recording of evidence. The only
exceptions being cases where irrefutable or unrebutted
evidence is available or necessary facts are admitted by the
parties. It may, however, be noted that new jurisprudence of
this Court has evolved in the past few years in matters
involving fake degrees and dual citizenship held by the
Parliamentarians. The principles regarding exercise of powers
under Article 184(3) of the Constitution are undergoing a
process of evolution and fresh ground is being broken. The
argument made by the learned counsel for the Respondents
that evidence cannot be recorded or factual inquires cannot
be conducted in exercise of powers under Article 184(3) of the

Constitution may be based on some precedent but we find
that this is not a hard and fast, inflexible and rigid principle of
law. It has only been followed by way of practice and
expediency with exceptions being created and jurisdiction
being extended from time to time where the facts and
circumstances so required. By way of illustration, the case of
Pakistan Muslim League (N) v. Federation of Pakistan [PLD 2007
SC 642] may be cited. In this case, this Court held that that
there was no bar on the power of this Court under article
184(3) of the Constitution to record evidence provided
voluminous record and complicated questions of fact and law
were not involved. This Court is not a slave of the doctrine of
stare decisis. We are not shackled by the chains of precedents
where the interests of the people of Pakistan so demand.
While remaining within the four corners of the law and limits set
for us by the Constitution, in order to do complete justice,
there is no bar on the power of this Court to record evidence
in appropriate cases and pass such orders as may be
necessary.
85. There are serious allegations of money laundering,
corruption and possession of assets beyond known means and
or acquiring assets, the sources of which have not been
explained. It is also important to note that Respondent No.1

has repeatedly admitted that the Mayfair Properties were
purchased by his family with the funds generated from sale of
Steel Mills in Saudi Arabia. Respondents No.6 to 8 have also
admitted that the said properties are owned by the Sharif
Family while Respondent No.7 has been claiming that the
properties were purchased by him. Neither Respondent No.1
nor Respondents No.6 to 8 have placed any credible
evidence or material on record that may conclusively
establish the real ownership of the Mayfair Properties. Despite
at least 26 hearings spread over months, it has not been made
clear to us whether the real owner of the properties is
Respondent No.1, Respondent No.6 or Respondent No.7.
Although it has been alleged by the petitioners that
Respondent No.1 is real owner of the properties, they have not
been able to produce any credible evidence to substantiate
their assertion. The Mayfair Properties have been continuously
in possession and use of the children of Respondent No.1 since
1993/96, when admittedly they had no independent sources
of income. We have already discarded the explanation
offered by Respondent No.7 based on the letters of Sheikh
Hamad as dubious and hard to believe. Therefore, in the facts
and circumstances of the case, the possibility of direct or
indirect/Benami ownership of Respondent No.1 cannot be
ruled out. The position that emerges is that it is not possible for
us to conclusively hold that Respondent No.1 is the owner of
the properties and thereby require him to explain the source of
funds which were used to acquire such properties but it is
equally difficult for us to hold that he is not the owner of the
said properties. Owing to the fact that provisions of Section
9(a)(v) read with Section 14(c) of the NAO are prima facie
attracted, it is for them to produce the requisite evidence and
record to show the real ownership of the properties and
legitimate sources and transactional money trails to show
lawful movement of funds for acquisition of the same in an
investigation and then before Courts of competent jurisdiction.
86. It is also an admitted fact that Respondent No.7
owns and operates Hill Metals Establishment in Saudi Arabia.
From the accounts of the said business, huge amounts of funds
have been transmitted to Respondent No.1 in foreign
exchange which have been declared by Respondent No.1 as
gifts on which no income tax is payable. Respondent No.7
needs to produce all relevant evidence and record to show
the source of funds utilized for the purpose of setting up the
said business.
87. It is also an admitted position that Respondent No.8
set up a company under the name and style of Flagship
Investments Limited which received substantial sums of money

in the year 2001 when the said Respondent had no source of
income. Over the course of the next few years, a number of
other companies were set up/taken over by Respondent No.8
allegedly for the purpose of his real estate business. The
sources from which the said companies/businesses were
funded are also shrouded in mystery. There is yet another
company under the name and style of Capital FZE, Dubai
presumably registered under the laws of UAE. Funds also
appear to have been routed through the said company from
time to time by / and on behalf of Respondent No.7. The real
ownership and business of the said company is unclear from
the record which needs to be explained. No effort has been
made on the part of the Respondents to answer the questions
on the afore-noted matters.
88. In our opinion, considering the high public office
that Respondent No.1 holds and the requirement of honesty,
transparency, clean reputation, unquestionable integrity,
financial probity and accountability for a person who holds
the highest elected office of the land, it was necessary and
incumbent upon Respondent No.1 to place all information,
documents and record before this Court to clear his own
position and that of the members of his family. Very serious
and damaging questions were raised and grave allegations

levelled by the Petitioners and the local as well as international
Print and Electronic Media regarding money laundering, tax
evasion, corruption and misuse of authority on the part of
Respondent No.1 and members of his family. Although lofty
claims were made by and on behalf of Respondent No.1
regarding readiness and willingness to face accountability
and clearing his name, the claims remained hollow rhetoric.
Regrettably, no effort was made either on the part of
Respondent No.1 or that of Respondents No.7 & 8 who are his
sons before this Court, to come clean, to clear their names,
place the true facts and relevant record before us and the
people of Pakistan by producing all documentary evidence
which was either in their possession, control or accessible to
them which could have answered all unanswered questions,
removed all doubts and put all allegations to rest and cleared
their names once and for all. This was not done and an
opportunity squandered for reasons best known to the
Respondents. Instead refuge was taken behind vague,
ambiguous, fuzzy and hyper technical pleas.
89. Regrettably, most material questions have
remained unanswered or answered insufficiently by
Respondent No.1 and his children. I am also constrained to
hold that I am not satisfied with the explanation offered by

Respondent No.1 (Mian Muhammad Nawaz Sharif, the Prime
Minister of Pakistan) and his children regarding the mode and
manner in which the said properties came in their possession
and what were the sources of funds utilized for acquisition of
the same. Further, the source(s) of funding for Azizia Steel Mills
and Hill Metals Establishment in Saudi Arabia, Flagship
Investments Limited and a number of other companies set
up/taken over by Respondent No.8 also need to be
established. In addition to the affairs of Capital FZE, Dubai
which also appears to be owned by Respondent No.7 need
an inquiry. The aforesaid investigation and inquiry under
normal circumstances should have been conducted by NAB.
However, it has become quite obvious to us during these
proceedings, Chairman NAB is too partial and partisan to be
solely entrusted with such an important and sensitive
investigation involving the Prime Minister of Pakistan and his
family. Further owing to the nature and scope of investigation
a broader pool of investigative expertise is required which may
not be available with NAB.
90. In the afore-noted circumstances, I would order as
follows:-
i) A Joint Investigation Team (JIT) shall be

constituted, which shall investigate the
matter, collect all relevant record and
material in order to determine and establish

the real title and ownership of the Mayfair
Properties, the source(s) of funds utilized for
purchase of the said properties and the
mode, manner and time when such funds
were transmitted to the United Kingdom for
purchase of the Mayfair Properties;
ii) Likewise, the JIT shall also collect evidence to

determine the source(s) of funds for
establishing Hill Metals Establishment in Saudi
Arabia as well as the mode, manner and
source(s) of funding for Flagship Investments
Limited and all other companies owned and
controlled by Respondent No.8 from time to
time;
iii) Evidence shall also be collected by the JIT

regarding source(s) of funding of Capital FZE,
Dubai; its business activities and role in
transfer of funds to different entities owned or
controlled by Respondents No.7 & 8;
iv) The JIT is also directed to investigate and find

out if Respondent No.1 (Mian Muhammad
Nawaz Sharif, the Prime Minister of Pakistan)
directly or indirectly or through benamidars or
authorized agents owns any other
properties/assets/financial resources of any
nature including but not limited to shares
through offshore companies/bank accounts,
which have not been disclosed to the
concerned authorities.
v) The JIT shall consist of the following members:-
a) A senior Officer of the Federal

Investigation Agency (FIA) not below
the rank of Additional Director General
heading the Team. He shall have
firsthand experience of investigation of
white collar crime and related matters;
b) A representative of the National

Accountability Bureau (NAB);
c) A nominee of the Securities and

Exchange Commission of Pakistan
familiar with issues of money laundering
and white collar crime;
d) A nominee of the State Bank of

Pakistan familiar with international
banking transactions involving money
laundering and matters relevant to the
investigation;
e) A senior Officer nominated by the

Director General, ISI; and
f) A senior Officer appointed by the

Director General, MI.
vi) Heads of the aforesaid Departments/

Agencies/ Institutions shall communicate the
names of their nominees within seven (07)
days hereof which shall be placed before the
Special Bench for perusal/approval.
vii) Respondents No.1, 7 & 8 are directed to

associate and render full cooperation to the
JIT, provide any and all record(s),
document(s) and material(s) sought by it and
appear before the JIT, if and when required.
viii) The JIT may also examine the evidence and

material available with the FIA and NAB, if
any, relating to or having any nexus with the
possession or acquisition of the Mayfair
Properties and the source(s) of funding for
the same.
ix) The JIT shall submit its periodical report(s)

before the Special Bench of this Court every
fortnight. The JIT shall complete and submit its
final report before such Bench within a period
of sixty (60) days from the date of receipt of a
copy of this judgment.
x) I would request the Honourable Chief Justice

of Pakistan to constitute a Special Bench to
ensure implementation of this judgment in
letter and spirit.
91. On receipt of report of the JIT, the Bench shall pass
appropriate orders in exercise of powers under Article 184(3)
read with Articles 187 & 190 of the Constitution relating to
disqualification of Mian Muhammad Nawaz Sharif, the Prime
Minister of Pakistan, Respondent No.1 as a member of Majlis-e-
Shoora (Parliament), if necessary. In this regard, it may, if
considered necessary or expedient, summon Respondents
No.1 (Mian Muhammad Nawaz Sharif), 7 (Hussain Nawaz) and
8 (Hassan Nawaz) or any of the said Respondents and any

other person having any direct or indirect connection with or
having knowledge about the matters relevant to these
proceedings, to appear before it for being examined. Further,
if so justified by law and on the basis of material placed before
the Bench, orders may also be passed for filing of a Reference
before the Accountability Court against Respondent No.1, the
private Respondents and any other person having nexus with
the offence.
92. During hearings of these matters and while
examining the various pleas raised by the parties and the
documents and other material placed before us, I have found
it imperative to pass orders and take steps to ensure that the
true facts should come before the people of Pakistan who
have a fundamental right to be governed in accordance with
law, by those who fulfill the requirements of the Constitution
and the law and whose financial dealings, earnings and
expenditures are open to public scrutiny to show that they
meet the test of honesty, integrity, financial probity and bona
fide dealings. It is high time that standards were set and
systems were put in place to develop a culture of
accountability at all levels in order to cleanse our system and
institutions from the evils of corruption, money laundering, loot
and plunder of national resources by a few, irrespective of

their rank or status in the system.
93. As a Nation, we need to heed the words of the
great poet and philosopher Dr. Allama Muhammad Iqbal, if
we aspire to reach our true potential and hold our heads high
amongst the comity of Nations:-
94. Before parting with this judgment, I would
acknowledge and appreciate Syed Naeem Bukhari, learned
ASC; Mr. Taufiq Asif, learned ASC; Sh. Rashid Ahmed, petitioner
in person; Mr. Makhdoom Ali Khan, learned ASC for
Respondent No.1; Mr. Shahid Hamid, learned Sr.ASC for
Respondents No.6, 9 & 10; Mr. Ashtar Ausaf Ali, learned
Attorney General for Pakistan; Mr. Muhammad Waqar Rana,
ASC; and Mr. Waqas Qadeer Dar, Prosecutor General, NAB
and their respective teams for rendering valuable assistance in
the matter.
Judge
ORDER OF THE COURT
By a majority of 3 to 2 (Asif Saeed Khan Khosa and Gulzar
Ahmed, JJ) dissenting, who have given separate declarations and
directions, we hold that the questions how did Gulf Steel Mill come
into being; what led to its sale; what happened to its liabilities;
where did its sale proceeds end up; how did they reach Jeddah,
Qatar and the U.K.; whether respondents No. 7 and 8 in view of their
tender ages had the means in the early nineties to possess and
purchase the flats; whether sudden appearance of the letters of
Hamad Bin Jassim Bin Jaber Al-Thani is a myth or a reality; how
bearer shares crystallized into the flats; who, in fact, is the real and
beneficial owner of M/s Nielsen Enterprises Limited and Nescoll
Limited, how did Hill Metal Establishment come into existence;
where did the money for Flagship Investment Limited and other
companies set up/taken over by respondent No. 8 come from, and
where did the Working Capital for such companies come from and
where do the huge sums running into millions gifted by respondent
No. 7 to respondent No. 1 drop in from, which go to the heart of the
matter and need to be answered. Therefore, a thorough
investigation in this behalf is required.
2. In normal circumstances, such exercise could be
conducted by the NAB but when its Chairman appears to be
indifferent and even unwilling to perform his part, we are
constrained to look elsewhere and therefore, constitute a Joint

Investigation Team (JIT) comprising of the following members :
ii) a senior Officer of the Federal Investigation

Agency (FIA), not below the rank of
Additional Director General who shall head
the team having firsthand experience of
investigation of white collar crime and
related matters;
ii) a representative of the National

Accountability Bureau (NAB);
iii) a nominee of the Security & Exchange

Commission of Pakistan (SECP) familiar with
the issues of money laundering and white
collar crimes;
iv) a nominee of the State Bank of Pakistan

(SBP);
v) a seasoned Officer of Inter Services

Intelligence (ISI) nominated by its Director
General; and
vi) a seasoned Officer of Military Intelligence

(M.I.) nominated by its Director General.
3. The Heads of the aforesaid departments/ institutions
shall recommend the names of their nominees for the JIT within
seven days from today which shall be placed before us in
chambers for nomination and approval. The JIT shall investigate the
case and collect evidence, if any, showing that respondent No. 1 or
any of his dependents or benamidars owns, possesses or has
acquired assets or any interest therein disproportionate to his known
means of income. Respondents No. 1, 7 and 8 are directed to
appear and associate themselves with the JIT as and when
required. The JIT may also examine the evidence and material, if
any, already available with the FIA and NAB relating to or having
any nexus with the possession or acquisition of the aforesaid flats or
any other assets or pecuniary resources and their origin. The JIT shall
submit its periodical reports every two weeks before a Bench of this
Court constituted in this behalf. The JIT shall complete the
investigation and submit its final report before the said Bench within
a period of sixty days from the date of its constitution. The Bench
thereupon may pass appropriate orders in exercise of its powers
under Articles 184(3), 187(2) and 190 of the Constitution including an
order for filing a reference against respondent No. 1 and any other
person having nexus with the crime if justified on the basis of the
material thus brought on the record before it.
4. It is further held that upon receipt of the reports,
periodic or final of the JIT, as the case may be, the matter of
disqualification of respondent No. 1 shall be considered. If found
necessary for passing an appropriate order in this behalf,
respondent No. 1 or any other person may be summoned and
examined.
5. We would request the Honble Chief Justice to
constitute a Special Bench to ensure implementation of this
judgment so that the investigation into the allegations may not be
left in a blind alley.
JUDGE
JUDGE
JUDGE
JUDGE
JUDGE
Announced on _____________ at _______________________.
JUDGE

Panama Paper Verdict

Uploaded by

Copyright:

Available Formats

Panama Paper Verdict

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Panama Paper Verdict

Uploaded by

Copyright:

Available Formats

IN THE SUPREME COURT OF PAKISTAN

Constitution Petition No. 29 of 2016

Imran Ahmad Khan Niazi Petitioner

Mian Muhammad Nawaz Sharif, Prime Minister of Pakistan /

For the petitioner: Syed Naeem Bokhari, ASC

For respondent No. 1: Mr. Makhdoom Ali Khan, Sr. ASC

For the National Mr. Qamar Zaman Chaudhry,

For the Federation of Mr. Ashtar Ausaf Ali, Attorney-General

For the Federal Board Dr. Muhammad Irshad, Chairman,

For respondents No. 6, Mr. Shahid Hamid, Sr. ASC

For respondents No. 7 Mr. Salman Akram Raja, ASC

Constitution Petition No. 30 of 2016

Sheikh Rasheed Ahmed Petitioner

Federation of Pakistan through Secretary Law, Justice and

For the petitioner: In person

For the Federation of Mr. Ashtar Ausaf Ali, Attorney-General

For the National Mr. Qamar Zaman Chaudhry,

For the Federal Board Dr. Muhammad Irshad, Chairman,

For respondent No. 4: Mr. Makhdoom Ali Khan, Sr. ASC

Mr. Feisal Naqvi, ASC

Constitution Petition No. 03 of 2017

Siraj-ul-Haq, Ameer Jamaat-e-Islami, Pakistan Petitioner

Federation of Pakistan through Ministry of Parliamentary

For the petitioner: Mr. Taufiq Asif, ASC

For the Federation of Mr. Ashtar Ausaf Ali, Attorney-

For respondent No. 4: Mr. Makhdoom Ali Khan, Sr. ASC

Mr. Sarmad Hani, Advocate

Dates of hearing: 04.01.2017, 05.01.2017, 06.01.2017,

The popular 1969 novel The Godfather by Mario Puzo

Behind every great fortune there is a crime.

The novel was a popular sensation which was made into an

Le secret des grandes fortunes sans cause apparente

(The secret of a great success for which you are at a

It is ironical and a sheer coincidence that the present case revolves

Minister for Finance, Excise and Taxation, Government of the

Chief Minister, Government of the Punjab

Caretaker Chief Minister, Government of the Punjab

Chief Minister, Government of the Punjab

(from December 02, 1988 to August 06, 1990)

Prime Minister of Pakistan

Prime Minister of Pakistan

Leader of the Opposition in the National Assembly

Prime Minister of Pakistan

Prime Minister of Pakistan

A younger brother of respondent No. 1 namely Mian Muhammad

been identified as having been acquired by respondent No. 1

under Article 184(3) of the Constitution of the Islamic Republic of

3. At the commencement of regular hearing of these petitions it

(iii) Property No. 16a, Avenfield House, Park Lane, London

(iv) Property No. 17a, Avenfield House, Park Lane, London

It may be pertinent to mention here that during the course of

4. Concise statements/replies to these petitions had been filed

(a) What is the scope of the proceedings before this Court

(b) Whether the above mentioned four properties in

(c) Whether respondent No. 1 and his children have any

(d) Whether respondent No. 1 is not honest or ameen

(e) Whether Mariam Safdar, a daughter of respondent No.

(f) Whether respondent No. 1 had been evading taxes and