NATIONAL BANK OF PAKISTAN vs AUDITOR GENERAL OF PAKISTAN Ss — 2022 PLD 267 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PLD 267 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PLD
Parties: NATIONAL BANK OF PAKISTAN vs AUDITOR GENERAL OF PAKISTAN Ss
Subject matter: Criminal

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

NATIONAL BANK OF PAKISTAN VS AUDITOR GENERAL OF PAKISTAN Ss. 8, 9 & 14---Constitution of Pakistan, Art. 170---Audit of National Bank of Pakistan---Auditor General, jurisdiction of---National Bank of Pakistan assailed order issued by Auditor General of Pakistan to submit record for audit---Validity---Auditor General of Pakistan is a Government organization and prime and supreme audit institution in the country for ensuring accountability and fiscal transparency and oversight in government operation---Auditor General was to audit all transactions of Federation and Provinces relating to public accounts---Petitioner/Bank could conduct an audit through a chartered accountant for satisfaction of its own private shareholders/accounts holders but once public money was involved role of Auditor General would start---Audit of accounts of Federal and Provincial Government and accounts of any authority or body established by or under the control of Federation or Provincial Government was to be conducted under Art. 170 (2) of the Constitution by Auditor General of Pakistan---High Court declined to interfere in the matter---Constitutional petition was dismissed, in circumstances.

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