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SINDH RURAL SUPPORT ORGANIZATION (SRSO) versus FEDERATION OF PAKISTAN

ection Section 8 - Constitution of Pakistan, Arts 169 and 170 - Auditor General, Powers - Company Audit - Provincial Government Funds - The applicant company was involved in managing public sector health care infrastructure programs funded by the provincial government. ? The agreement with the provincial government audit was to be done by independent auditors and not by the auditor general, according to Article 169 of the Ordinance 2001 of the Auditor Generace (Ordinance, Functions, Terms and Conditions of Service) ordinance. The Constitution, as it has defined the functions and powers of the Auditor General in relation to both, the accounts of the federation and the provinces, as well as the accounts of the federation or any authority or institution established by a province. These were two separate provisions, one for which the federation or the provinces and the provinces for another account and the provinces and other accounts for the account were provided by the petitioner from the province and federation account, Therefore, the supply of the Ordinance General (Functions, Powers and Terms and Conditions of Service) did not go beyond the scope and mandate of Article 169 of the Constitution. Neither was it a gross violation of the Constitution - the Auditor General of Pakistan had the authority to request the Auditor General (Duties, Powers and Terms and Conditions of Service) in accordance with Section 8 of the Ordinance 2001, Arts 169 and 170 of the Constitution. Audit accounts of vendors. Constitutional petitions rejected in the circumstances, [Page 87 87,] 88] A, B and C

P L D 2017 Sindh 79 

Before Sajjad Ali Shah and Muhammad Junaid Ghajfar, JJ

SINDH RURAL SUPPORT ORGANIZATION (SRSO) through Authorised Attorney—Petitioner

versus

FEDERATION OF PAKISTAN through Secretary Cabinet Division and 3 others—Respondents

Constitutional Petition No.D-4136 of 2012, decided on 24th November

2015.

Auditor General’s (Functions, Powers and Terms and Conditions of Service) Ordinance (XXIII of 2001)—

—S. 8—Constitution of Pakistan, Arts. 169 & 170—-Auditor General, powers of— Audit of company— Provincial Government funds— Petitioner company was engaged in managing public sector Healthcare Infrastructure programmes funded by Provincial Government— Plea raised by petitioner was that under agreement with Provincial Government audit was to be conducted by independent auditors and not by Auditor General—Validity—Provisions of Auditor GeneraVs (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001, were in line with the provision of Art. 169 of the Constitution, as it defined functions and powers of Auditor General in respect of both, the accounts of Federation and of Provinces as well as accounts of any authority or body established by Federation or a Province— Such were two distinct provisions, one of which related to accounts of Federation and the Provinces and the other for the account of any Authority or body established by Federation or a Province— Funds utilized by petitioner were provided from the account of Province and Federation, therefore, provision of Auditor General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001, were neither beyond the scope and mandate of Art. 169 of the Constitution nor were ultra vires to the Constitution—Auditor General of Pakistan had authority to audit accounts of petitioner by virtue of Arts. 169 & 170 of the Constitution read with S.8 of Auditor General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001—Constitutional petition was dismissed in circumstances, [pp. 87, 88] A, B & C

Hamid Mir and others v. Federation of Pakistan 2013 SCMR 1880 and Suo Motu Case No. 12 of 2015 ref.

Ali Almani for Petitioner.

Salman Talibuddin Addl. Attorney General of Pakistan along with Ainuddin Khan, D.A.G, for Respondents

Date of hearing: 15th October, 2015.

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