Section 9 (a) (v) and 14 (c) Evidence Review Failure to declare assets under Income Tax, the principle of exchange of assets, assets beyond known sources of income, the lawsuits effect the prosecution only before the accused before his department Provides source filing of asset declaration. , Which shows that he was the owner of several properties and has been earning income since then, the prosecutor has no idea about the amount of money he receives from his salary, allowances, etc., during his service. The evidence was not presented, the trial court sentenced the accused and sentenced him to 10 years imprisonment. The legal status of the detainees did not produce the required evidence to prove that the amount determined by the High Court was alleged or disproportionate to the known source of final income, e.g., the prosecution proved the main component of the crime. Failing to do so, Burden was not moved to present in the explanation provided under Section 14 (c) of the National Accountability Ordinance 1999, the defendant, along with documentary evidence explaining his position, took into account the details of each case in his wife's account. Providing relevant evidence in the form of statements and statements of his wife, father-in-law and other defense witnesses. All defense witnesses fully supported the defendant's position with the documentary. Not to mention such amount in the Evidence Income Tax Department or the contract was not filed with the Registrar, Cooperative Societies through the family firm of the accused, will not affect its explanation nor will there be any adverse against the accused. Indicates that appropriate action can be taken. By Income Tax Laws or Registrar, Cooperative Society e