Dr. Tashfeen Khan vs National Accountability Bureau Ss — 2025 PCrLJ 1735 ISLAMABAD

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Dr. Tashfeen Khan VS National Accountability Bureau Ss. 9 (a)(v) & 18 (c) [as amended by National Accountability (Amendment) Act (XI of 2022)]---Constitution of Pakistan, Art. 199---Constitutional petition---Assets substantially disproportionate to known sources of income of accused---Converting inquiry into investigation---Petitioner / accused was civil servant who was alleged to have assets beyond his known sources of income---National Accountability Bureau after conducting inquiry upgraded the proceedings into investigation---Validity---Inquiry Officer failed to complete requisite process and did not collect necessary material to substantiate and fulfill requirement of S.18 (c) of National Accountability Ordinance, 1999 before recommending conversion of inquiry into investigation---Inquiry report was insufficient and not up to the mark---Material evidence must lead a prudent mind to the conclusion that assets in the name of accused or his family members are beyond his known sources of income, assessed through proper mathematical calculation---Only in such cases should the inquiry be converted into investigation---Failing that, Investigation Officer should proceed to collect further admissible material to justify prima facie initiation of investigation---No auditor's report or detailed calculation sheet justifying income from date of appointment of petitioner / public servant till retirement had been provided---Inquiry Report did not meet the legal standard---High Court directed Investigation Officer to collect and compile all relevant material; submit a detailed report to the competent authority; include mathematical calculation sheet justifying Rs. 500 million threshold; provide a valuation sheet and total income received by petitioner / accused as civil servant from day one of his appointment; and proceed further in accordance with law---High Court declared that failing such compliance, inquiry could not be considered valid---High Court clarified that NAB authorities were not debarred from initiating a fresh inquiry or re-inquiry, including but not limited to verifying valuation of foreign assets and source or mode of transfer of sale consideration to foreign vendors---Same must be demonstrated through legitimate means including banking channels---Petitioner / accused public servant would be required to submit a valid explanation for transferring sale consideration abroad---High Court declared that material against petitioner / accused did not form basis of a corruption charge---High Court in exercise of Constitutional jurisdiction set aside inquiry report as well as its conversion into investigation---High Court further directed NAB authorities to fulfill requisite legal formalities for conducting inquiry and its subsequent conversion into an investigation---Constitutional petition was allowed accordingly.

Dr. Tashfeen Khan vs National Accountability Bureau Ss — 2025 PCrLJ 1735 ISLAMABAD

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