1. BASHIR A. MUJAHID, J.---This judgment will dispose of Criminal Appeal No.1217 of 2001 (Tariq Abdullah v. The State) and Criminal Appeal No. 1218 (Naseer ud Din Hamayoon,v. The State) as both are outcome of the same judgment/ F.I.R.
2. Tariq Abdullah and Naseer ud Din Hamayoon, appellants have challenged judgment dated 25-7- 2001 passed by Judge, Accountability Court, Bahawalpur whereby they were convicted under section 10 of NAB Ordinance, 1999 and sentenced to 7 years' R.I. Each. Tariq Abdullah appellant has been fined Rs.2 millions, in default of payment of fine to undergo six months' R.I. Naseer-ud---Din Hamayoon was further sentenced to fine of 6 millions, in default of payment of fine to undergo one year's R.I.
3. The brief facts of the prosecution case are that F.I.R. No.106 of 1995, dated 16-8-1995 was registered at Police Station A.C.E., Multan Region, Multan under sections 409, 420, 467, 471, 109, 411 and 468, P.P.C. Read with section 5(2) of Prevention of Corruption Act, 1947 and subsequently section 10 of NAB Ordinance, 1999 was added on transfer of the case to the Accountability Court. The F.I.R. Was registered on the application Exh.P.W.17/A of Sardar Pervez Ali wherein it was stated that Muhammad Naeem, Food Grain Inspector was posted at Purchase Centre, Januwala during the Procurement Scheme for the year 1995-96. He has not produced documents of the Centre to the Inspection Team for physical verification of the wheat stock and the accounts of the wheat were checked on 15-8-1995 in MCB Branch, Januwala and it was found that Rs.1,08,25,650 have been fraudulently withdrawn on fictitious purchases.
4. After registration of the case, report under section 173, Cr.P.C. Was submitted in the Court in which it was found that Sardar Pervez Ali complainant of the case was also involved for misappropriation of amount. According to the record of the bank, Bill No.31/232 dated 11-6-1995, amount of Rs.20,04,750 was credited in the Account No.852 of Sohail Altaf (P.O.) who had withdrawn the entire amount and a sum of Rs.20,04,750 was credited in the Account No.854 of, Muhammad Asghar Abbasi through Bill No.32/232 on the same day and Rs.10,000 were found in the said account and remaining amount was Withdrawn and misappropriated by the accused. Amount of Rs.68,16,150 was credited in Account No.861 of Nabi Bakhsh (P.O.) through Bill No.34/232 dated 27-6-1995 and out of the said amount Rs.63,00,000 were credited into Account No.2578, ABL, Fareed Gate Branch, Bahawalpur which was being operated by Naseer ud Din Hamayoon. During the investigation it was found that Sardar Pervez Ali, D.F.C. Had posted Muhammad Naeem and Tariq Abdullah at Januwala Purchase Centre on 27-4-1995 for purchase of wheat. They were also posted at P.R. Centre, Bahawalpur. The same D.F.C. Also sanctioned additional funds for purchase of wheat but misappropriate the amount. There was no verification of the stock. During the investigation Sardar Pervez D.F.C., Sohail Altaf and Nabi Bakhsh were also found involved in the offence who were declared proclaimed offenders. After investigation reference was submitted against the remaining accused. Naseer ud Din Hamayoon, Tariq Abdullah, Muhammad Asghar Abbasi and Muhammad Naeem were charged under section 409, P.P.C. And section 10 of NAB Ordinance, 1999. They pleaded not guilty and claimed trial.
5. Muhammad Naeem absconded during the trial and his case was separated by the trial Court on 26-3-2000 and he was declared proclaimed offender.
6. The prosecution examined 20 witnesses to prove the guilt of the accused.
7. Hakim Ali, Head Clerk, D.F.C., Bahawalpur was examined as P.W.1. He stated that Sardar Pervez Ali, D.F.C. Appointed Tariq Abdullah and Muhammad Naeem, Food Inspectors in the Purchase Centre, Januwala vide orders Exhs. P.A. And P.B. P.W.2 Altaf Hussain was posted in Account Branch of the Food Department, Bahawalpur on 11-7-1995. He produced Form 7 Exh.P.D. And P.D. Pertaining to the purchase of wheat and its payment and Form 8 Exh.P.W.2/B pertaining to consolidated statement on weekly basis of Purchase Centre, Januwala. He also produced Form 2 Exh.P.W.2/D to Z and Exh.P.W.2/AA to AG which were taken into possession through memo. Exh. P.W./H. According to Form 7, 62000 bags of wheat were purchased at Januwala Centre up to 30-6-1995 and the entire payment of this wheat was made under the signatures of Tariq Abdullah and Muhammad Naeem Khan, Food Inspectors. P.W.3 Muhammad Zulfiqar, Junior Clerk D.F.C. Office stated that he received papers GP5 and GP6 for the purchase of 62000 bags of wheat by Tariq Abdullah and Muhammad Naeem Khan at Purchase Centre, Januwala which were signed by them. P.W.4 Muhammad Mustafa, Inventory Clerk D.F.C. Office, Bahawalpur produced Goshwara Bardana for the months of June and July, 1995 pertaining to Purchase Centre, Januwala. P.W.5 Muhammad Ajmal Driver for Official Jeep No.BNA-4715 in the year 1995-96 stated that the Jeep was used by Qazi Muhammad Ameer, A.F.C. On 13-7-1995 for the inspection of Purchase Centre, Januwala and other Centres.
8. P.W.6 Muhammad Azam, Junior Clerk D. F. C. Office, Bahawalpur produced the appointment order by Sardar Pervaiz Ali of Muhammad Naeem and Tariq Abdullah, Food Inspectors which were Exh.P.B.
9. And Exh.P.A. Respectively and he identified the signatures on both the appointment orders. He also produced the inspection file and physical verification file and according to the file inspection note Exh.P.W./A at page 233 of the file, Sardar Pervez Ali, D.F.C. Inspected the Purchase Centre, Januwala only once on 6-5-1995. P.W.7 Muhammad Haqnawaz was working at Al-Masood Motors, Bahawalpur and he sold his Suzuki Margala Car to Muhammad Asghar Abbasi for a consideration of Rs. Four lacs. P.W.8 Khalid Mukhtar Gondal, Information Officer, Directorate of Food Punjab, Lahore stated that he received an information regarding embezzlement in the purchase of wheat at P.R.
10. Centre, Bahawalpur and Purchase Centre, Januwala. The Directorate constituted two enquiry Teams and he was head of the Teams and according to their inquiry report Exh.P.W.8/1. Tariq Abdullah and Muhammad Naeem accused in collusion with Sohail Altaf, Muhammad Asghar Abbasi (P.O.) and Nabi Bakhsh (P.O.) prepared bogus bills for 27000 bags of wheat of Rs.1,08,25,650 and drew the same from MCB, Mubarkpur without procurement of the wheat. P.W.9 Muhammad Arif Khan, Senior Clerk, D.F.C. Office, Bahawalpur produced the file pertaining to Bank arrangement from pages 1 to 137 Exh.P.W.9/A, the pages 1 to 26 containing a letter dated 23-4-1995 Exh.P.W.9/B of State Bank of Pakistan about the allocation of funds for the year 1995-96 in District Bahawalpur.
11. P.W.10 Muhammad Bilal, Manager, M.C.B., Mubarakpur stated that he received a letter dated 3-5- 1995 from Regional Office, M.C.B., Bahawalpur alongwith letter dated 2-5-1995 from the D.F.C. Which contained the specimen signatures of Muhammad Naeem. According to letter dated 3-5-1995 limit for purchase of wheat was fixed as Rs.20 millions. P.W.11 Muhammad Bilal, Superintendent Audit Section, D.F.C. Office, Bahawalpur compared and verified the entries in Gate Slip and Gate Register and came to the conclusion that the entries in the Gate Slip and Gate Register did not tally with each other and they submitted report Exh. P.W.11/B. P.W.12 Amjad Saleemi D. D. F., Food Directorate, Punjab, Lahore was Head of the inquiry Team constituted to probe and they submitted report Exh.P.W.12/A about the embezzlement. P.W.13 Shuja Ahmad, Manager, ABL Fareed Gate Branch, Bahawalpur stated that Account No.2578 in respect of Naseer ud Din Hamayoon was opened in their Bank and on 27-6-1995, a DD for an amount of Rs.63,00,000 issued by M.C.B. Bahawalpur and this draft was credited into Account No.2578. P.W.14 Qazi Muhammad Ameer, A.F.C. Enforcement, D.F.C. Office, Bahawalpur stated that Sardar Pervez Ali, D.F.C. Appointed him for inquiry about the embezzlement in wheat purchase scheme for the year 1995-96 and he found bogus bills for payment of wheat of 27000 bags in favour of Muhammad Asghar Abbasi, Sohail Altaf and Nabi Bakhsh. The bills were prepared by Muhammad Naeem and Tariq Abdullah, Food Grain Inspectors for an amount of Rs.1,08,25,650. He submitted his report Exh.P.W.14/A. P.W.15 Ghulam Rasool, Constable witnessed the production of the documents before the Investigating Officer by Altaf Hussain P.W.2, Muhammad Azam P.W.6, Khalid Mukthiar Gondal P.W.8 and Mian Amjad Saleemi, P.W.12. P.W.16 Sh. Farooq Hameed, Under Secretary/DDF, Bahawalpur in the year 1995, conducted the initial inquiry and according to his report the procurement of wheat and the duties of the respective officers were contained in the instructions issued by the Food Department Exh.P.W.16/A to Exh.P.W.16/D. P.W.17 Abdul Majeed Bajwa, D.S.P. Investigated the case when he was posted as Assistant D.I., D.S.P. A.C.E., Multan. P.W.18 Syed Dilawar Abbas, S.S.P. Supervised the investigation when he was posted as D.D.I., A.C.E., Multan. P.W.19 Fazal-ur-Rehman's Tareen, while posted as Assistant Director, A.C.E., Multan in the year 1995 was entrusted the investigation of this case. He took into possession certain documents and prepared the incomplete challan. He revised the final report of this case under the directions of Director, A.C.E., Punjab, who agreeing with his report, sanctioned for judicial action against the accused. P.W.20 Mehmood ul Hassan, Inspector, while posted as Circle Officer, A.C.E. Bahawalpur in February, 1998 formally arrested Naseer ud Din Hamayoon.
12. The trial Court examined Abdul Haq as C.W.1, Ghulam Mohsan as C.W.2 and Muhammad Waris as C.W.3 for just decision of the matter.
13. After close of the prosecution evidence, statements of the accused were recorded under section 342, Cr.P.C. They denied the charge and claimed their innocence and false involvement. In reply to question No.25 as to why the case against and the P.Ws. Deposed against him, Tariq Abdullah appellant replied as under:-- While to similar Question No. 13 as to why this case against him and the P. Ws. Deposed against him, Naseer ud Din Hamayoon replied as under:-- "I have been falsely implicated in this case due to political pressure. No independent witness has deposed against me. All the P.Ws. Were officials of the Food Department and were under the influence of Sardar Pervez Ali, the then D.F.C."
14. The trial culminated into conviction of the appellants as mentioned above.
15. Learned counsel appearing on behalf of Naseer ud Din Hamayoon appellant has argued that he had no role in the transaction and he is not involved with the commission of crime in any manner. It is a case of no evidence and the prosecution has failed to prove its case against the appellant beyond shadow of doubt.
16. On behalf of Tariq Abdullah, appellant it has been argued that his signatures on the documents were forged and he has not obtained any financial benefit. Mere appointment at this Centre does not connect him with the commission of crime.
17. Learned Deputy Prosecutor-General National Accountability Bureau has opposed the appeals and supported the impugned judgment.
18. Heard. Record perused.
19. Naseer ud Din Hamayoon received an amount of Rs.63,16,150 from Nabi Bakhsh (P.O.) through Cheque Exh.P.W.10/6. It has been found that Nabi Bakhsh was working for Naseer ud Din Hamayoon appellant. Naseer ud Din Hamayoon, appellant is true beneficiary. The amount received by him has not been denied or explained. The amount of Rs.68,16,150 was credited in Account No.861 M.C.B.
20. Mubarkpur Branch in the name of Nabi Bakhsh, co-accused who transferred an amount of Rs.63,00,000 through Bank Draft No.47/18/661937 dated 27-6-1995 in Account No.2578 in the flame of Naseer ud Din Hamayoon, appellant in ABL, Fareed Gate, Bahawalpur. The appellant has also admitted in reply to Question No.2 in his statement under section 342, Cr.P.C. For receiving an amount of Rs.63,16,150 credited into his account and he failed to discharge the onus that in what connection the amount was received by him, therefore, we find that the prosecution case against him is established beyond shadow of doubt and do not find any ground to interfere in the conviction recorded against him or sentence awarded by the trial Court. His Criminal Appeal No. 1218 of 2001 is dismissed.
21. As far as case of Tariq Abdullah appellant is concerned, he has not taken any step to get his signatures compared with his admitted signatures to prove the plea that his signatures were forged. He was signatory of the said bills. Khalid Mukhtar Gondal, D.F.C. P.W.8 has categorically stated Tariq Abdullah appellant was Incharge of Purchase Centre, Januwala. Amjad Saleemi, P.W.12 has stated in his report that the staff posted at Bahawalpur Purchase Centre purchased the wheat without checking physical possession of the stock which was violation of accounting procedure and according to the inquiry conducted by him, the payment was made without actual purchase of the wheat. It is also to be noticed that signatures of Tariq Abdullah were accepted by the Bank as genuine, therefore, we find that the plea taken by Tariq Abdullah appellant has no value and the same is discarded and we find that he is also responsible for embezzlement of the amount so his appeal is also dismissed. However, as nothing was recovered from his possession and he has not obtained any financial gain, therefore, his sentence is reduced to three years' R.I. The sentence of fine is also reduced to Rs.10,000 in default of payment of fine he had to undergo six months' S. I.
22. As both the appellants have also been convicted in connected case F. I. R. No. 105 of 1995 and their appeals have been dismissed, therefore, we think that in the interest of justice the sentence of both the appellants in both the cases will run concurrently. Benefit of section 382-B, Cr.P.C. Will however, be available to them.