Law:

Section:

(a) National Accountability Ordinance (XVIII of 1999)----- ----S. 9(a)(vi)---Essentials---Necessary ingredient in order to constitute an offence under S.9(a)(vi) of the National Accountability Ordinance, 1999, is the intention or purpose to gain any benefit or favour for such person or any other person and the inaction or omission is also in the same direction. (b) Interpretation of statutes---- ----Preamble---Preamble of a statute although is not a substantive part of the statute yet for ascertaining the intention of the Legislature Courts can look into its preamble. (c) National Accountability Ordinance (XVIII of 1999)-------- ----S. 9(a)(vi)/10---Appreciation of evidence---Not an iota of evidence was available on record to show that any exorbitant price was paid for, the purchase of the three ships thereby causing any loss to the exchequer or PNSC---No loss of any nature was caused as a result of the purchase transaction---Record also did not show that any favour was done to anybody or was attempted to be done to any body for the purpose of any gain or benefit or any attempt was made or rendered in such direction by the accused---Trial Court, thus, had misdirected itself in holding that the prosecution had succeeded in bringing home the guilt to the accused under S.9(a)(vi) of the National Accountability Ordinance---In the absence of any evidence and finding on the point of any gain, benefit or favour or any attempt in this behalf to the accused or any other person, the impugned of Trial Court was not sustainable---Accused were acquitted accordingly. Muhammad Siddique-ul-Farooq v. The State PLD 2002 Kar. 24; Akhtar Hussain Ansari v. The State 2003 PCr.LJ 473; Dr. Farooq Sattar v. The State PLD 2002 Lah. 95; Tariq Javed Afridi v. The State PLD 2002 Lah. 233 and M. Anwar Saifullah Khan v. The State PLD 2002 Lah. 458 ref. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The above appeals are directed against the Judgment dated 8-1-2004, given by Accountability Court No. IV, Sindh Karachi, in Reference No.25 of 2002, whereby each appellant has been convicted under Section 10 of the N.A.B. Ordinance, 1999, for the commission of offence under Section 9(a)(vi) of the…

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