LAHORE: The Lahore High Court (LHC) has set aside the judgement passed by the Accountability Court No. II, Rawalpindi, against Kashif Hameed and acquitted him of the charges.
A division bench of the Lahore High Court at Rawalpindi Bench, consisting of Justice Syed Muhammad Kazim Raza Shamsi and Justice Ali Baqar Najafi, heard the appeal which was filed against the judgement passed by the Accountability Court. The appellant was convicted under section 9(a), (iii), (iv) of the National Accountability Bureau Ordinance, 1999 on account of embezzlement of Rs 197 million and sentenced to 5 years rigorous imprisonment with fine of Rs 18.729 million.
He was further convicted under Section 471 PPC and sentenced to 1 year rigorous imprisonment. He was also convicted under Section 477-A PPC and sentenced to 2 years rigorous imprisonment. All the sentences were ordered to run concurrently extending the benefit of Section 382-B Cr.P.C. The fine was directed to be recoverable under Section 33-E of NAO, 1999 as provided by Section 15 of the Ordinance and appellant was to forthwith ceased to hold public office, if any, held by him and further he shall stand disqualified for a period of 10 years to be reckoned from the date of his release 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. He shall also not be allowed to apply for or to 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 his conviction.
The brief allegations against the appellant in the complaint (Ex.PW-3/1) filed by Chief Executive Pakistan Revenue Automation (Pvt) Limited (PRAL) resulting into case FIR No. 344 dated 17.09.2004, registered under Sections 471, 468, 204, 209 PPC at Police Station Secretariat, Islamabad, are that the appellant being accountant was entrusted with the deduction of income tax from the salaries of PRAL employees, from the payments of vendors and service providers to PRAL. The tax amount so deducted was required to be deposited in the treasury through tax challans but the appellant used to draw the cash amount from the accounts of PRAL but, instead of depositing it in the treasury, misappropriated the same and prepared bogus income tax challans and placed them in the office record which practice he continued between 2000 to 2004. However, one M/s ICL, a private vendor, informed the management of PRAL in the year 2004 that its claims for tax refund were refused by the Income Tax Department as the tax amount received/deducted by PRAL could not be verified from the data of CBR Processing Center, Rawalpindi. A preliminary inquiry, therefore, was conducted in the office in which the amount of Rs.1,87,28,832/-was discovered as the embezzled amount which matter was reported to the police vide FIR No. 344. Under Section 16-A (a) of the Ordinance, 1999, the Chairman NAB transferred the said case to Accountability Court, Rawalpindi and further investigation was carried out which reveals that actually Rs.1,97,29,785/-was declared as embezzled amount but prior to registration of FIR the appellant confessed his guilt before the PRAL management and voluntarily had given a pay order of Rs.1 million and five cheques amounting to Rs.3 million each and later the said pay order was en-cashed but the cheques were dishonored for which civil suit for recovery of Rs.15 million was also decreed. For remaining Rs.37,29,785/- a separate suit was also filed. Further details revealed that the appellant allegedly en-cashed 113 cheques from the account of PRAL in different branches of NBP, UBL and HBL up to Rs.19.7 million and instead of depositing it in the Federal Treasury he prepared bogus income tax challans by affixing bogus stamps and signatures of bank officials. According to NAB authorities 3 plots were detected to have been allotted in the name of appellant and his wife in Banker’s City Islamabad which are believed to have been acquired through the embezzled money.
After hearing the arguments of the counsels and going through the record the Bench convinced that the prosecution has not been able to bring home the guilt against the appellant as a result of which the Bench hereby allow the appeal, set aside the judgment passed by the Accountability Court No.II, Rawalpindi/Islamabad and acquit the appellant of the charges. He was on bail. His sureties stand discharged from its liabilities. The Judgment consisted on 21 pages has been written by the Mr. Justice Ali Baqar Najafi
