Law: Auditor Generals (Functions, Powers, Terms and Conditions of Service) Ordinance, 2001

Section: 8,9,14

Law: Constitution of Pakistan, 1973

Section: 170

(a) Auditor General’s (Functions, Powers and Terms and Conditions of Service) Ordinance (XXIII of 2001)--- ----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. Printing Corporation of Pakistan v. Province of Sindh and others PLD 1990 SC 452; Shahida Khan v. Abdul Rehim Khan PLD 1984 SC 365; Begum Nusrat Ali Gonda v. Federation of Pakistan and others PLD 2013 SC 829; Syed Masroor Ahsan and others v. ArdeshirCowasjee and others PLD 1998 SC 823; Shahid Nabi Malik and others v. Chief Election Commissioner Islamabad and 7 others PLD 1997 SC 32; Salahuddin and 2 others v. Frontier Sugar Mills and DisthlleryLtds., Tokht and 10 others PLD 1975 SC 244; Sabiruddin v. Mushtaq Hussain Bhatti and 2 others PLD 1993 SC 412 and P.T.C.L and others v. Masood Ahmed Bhatti and others 2016 SCMR 1362 ref. Sindh Rural Support Organization (SRSO) v. Federation of Pakistan and others 2018 SCMR 407; Hamid Mir and another v. Federation of Pakistan and others 2013 SCMR 1880 and Suo Motu case No. 12 of 2015 rel. (b) Interpretation of statutes--- ----Conflict in Constitution and subordinate legislation---Principle---In case of…

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