Updated: Monday July 16, 2018/AlEthnien
Thoul Ki'dah 04, 1439/Somavara
Asadha 25, 1940, at 07:19:31 PM
IN THE COURT OF MR. MUHAMMAD
BASHIR, JUDGE ACCOUNTABILITY COURT-1,
Reference No. 20/2017 (Avenfield Apartments No. 16, 16-A,
17, 17-A).
STATE
VS.
1.
Mian Muhammad Nawaz
Sharif son of Mian Muhammad Sharif, aged about 69 years,
resident of Shamim Farms Jati Umrah,
2.
Maryam Nawaz (Maryam
Safdar) daughter of Mian Muhammad Nawaz Sharif, aged
about 43 years, resident of Shamim Farms Jati Umrah,
3.
Captain (Retd.) Muhammad
Safdar son of Muhammad Ishaq, aged about 54 years,
resident of Shamim Farms Jati Umrah,
4.
Hussain Nawaz Sharif
son of Mian Muhammad Sharif, aged about 45 years, resident
of Shamim Farms Jati Umrah,
5.
Hassan Nawaz Sharif
son of Mian Muhammad Sharif, aged about 45 years, resident
of Shamim Farms Jati Umrah,
JUDGMENT.
THE SUBMISSION OF
LEARNED PROSECUTOR ARE GIVEN BELOW:
Brief
facts of the case are that interim reference u/s 18 (g) read with section 24 (d)
of NAO, 1999 is filed against five accused described in title above. Two of
them namely Hussain Nawaz and Hassan Nawaz did not appear before this court despite
summons, warrants and ultimately proclamation issued u/s 87/88 Cr.P.C. After
completion of requisite process, they were declared as absconding / proclaimed
offender in this case.
2.
Allegedly, documents PANAMA
Papers were leaked from the record of PANAMA based Law Firm namely Mossack
Fonseen wherein members of the then first family of Pakistan were 01 to 05
accused namely Mian Muhammad Nawaz Sharif, Maryam Safdar (Nawaz), Capt. Retd.
Muhammad Safdar, Hussain Nawaz Sharif, and Hassan Nawaz Sharif were alleged to
have connection with offshore companies. The matter was taken up by Hon’able
Supreme Court of Pakistan. During proceedings before Hon’able Supreme Court of
Pakistan, the accused persons introduced their stances and submitted letters
alongwith other documents.
3.
Hon’able Supreme Court of
Pakistan framed questions and constituted Joint Investigation Team (JIT) to
investigate the case and collect evidence in that record.
4.
JIT was given all the powers
relating to investigation including those available under the Code of Criminal Procedure, 1908, National
Accountability Ordinance, 1999 and Federal Investigation Agency, 1975 vide
order dated 05-05-2017 passed in CMA No. 2939 of 2017 in the Constitution
Petition No. 29-2016 etc.
5.
JIT conducted investigation and
submitted its investigation report before Hon’able Supreme Court of Pakistan in
shape of ten plus two volumes.
6.
The Hon’able Supreme Court of
Pakistan directed NAB to prepare and file following references within six weeks
against the accused persons related to Avenfield Flats bearing no. 16, 16A, 17,
17A, situated at Avenfield House, Park Lane, London on the basis of material collected
and referred to by the JIT in its report and such other material as may be
available with the Federal Investigation Agency (FIA) and NAB having any nexus
with the assets or which may subsequently become available including material
that may come before it pursuant to the mutual legal assistance (MLA) requests
sent by the JIT to different jurisdictions. a, reference Mian Muhammad Nawaz
Sharif (Respondent No. 1) Maryam Nawaz Sharif (Maryam Safdar) (Respondent No.
6), Hussain Nawaz Sharif (Respondent No. 7), Hassan Nawaz Sharif (Respondent
No. 8), and Capt. (Retd.) Muhammad Safdar (Respondent No. 9) relating to the Avenfield
Properties Flats No. 16, 16-A, 17, and 17-A. Avenfield House, Park Lane,
London, United Kingdom. In preparing and filing this Reference, the NAB shall
also consider the material already collected during the course of
investigations conducted earlier.
b. ……………..
c. ……………..
d. ……………..
e.
NAB shall also include in the
proceedings all other persons including Sheikh Saeed, Musa Ghani, Kashif Masoon
Qazi, Javed Kiani, and Saeed Ahmed, who have any direct or indirect nexus or
connection with the actions of respondent no. 1,6,7,8, & 10 leading to
acquisition of assets and funds beyond their known sources of income.
f.
NAB may filed supplementary
reference(s) if and when other asset which is not prima facie reasonably
accounted for is discovered.
g.
……………..
h.
In case, the Accountability
court finds any deed, document or affidavit filed by or on behalf the
respondents for any other person to be fake, false, or fabricated, it shall
take appropriate action against the concerned person(s) in accordance with law.
7.
Previously investigation was
authorized against accused no. 1 and other on the same allegation in year 2000
but fresh investigation was authorized after above directions on the Hon’able
Supreme Court of Pakistan vide letter dated 03-08-2017 and Mr. Muhammad Imran
Assistant Director NAB Lahore was authorized in this regard.
8.
It is further alleged that
accused person(s) were duly summoned during the investigation but they took the
plea that a review petition has been filed in the Hon’able Supreme Court of
Pakistan against its order dated 28-07-2018 and sought postponement of NAB
investigation till outcome of the review petition.
9.
Interim reference dated
07-09-2017 has been filed. While leveling allegation against the accused that
they have committed corruption and corrupt practices as defined under sections
9(a)(4)(v) & (xii) and offence at serial no. 2 of the schedule which are
punishable under section 10 of National Accountability Ordinance, 1999 read
with schedule attached thereto.
10.
This court issued processes
against accused in accordance with law. Two accused namely Hussain Nawaz and
Hassan Nawaz did not turn up and they were declared as proclaimed offenders
however, copies of reference all documents were supplied to the remaining three
accused who appeared before the court.
11.
A joint charge for three accused
was framed. Subsequently it was amended while accepting the application filed
by accused no. 2 & 3. The relevant portion of last charge framed against
the accused is reproduced below.
“You
accused Mian Muhammad Nawaz Sharif were holder
of public office. You and your family dependants are owner in possession of Avenfield
Mayfair Properties namely apartment No. 16, 16A, 17, &
You
accused Mian Muhammad Nawaz Sharif, Maryam Nawaz, and absconding accused
Hussain Nawaz and Hassan Nawaz failed to justify legal bonafide source means
for purchase of said properties.
You accused Maryam Nawaz was beneficial owner of above mentioned
companies which owned Avenfield Properties. A false, fabricated trust deed
dated 02-02-2006 in Calibri Font was filed whereas no such Font was available
for such purposes of that deed in that year. That deed was signed by you
accused Maryam Nawaz as well as you co-accused
Capt. Retd. Muhammad Safdar was as a witness. By filing such declaration, you
both allegedly tried to mislead the investigation agency.
You
Maryam Nawaz Sharif accused consciously concealed the actual facts regarding
history of ownership of the said assets and the companies and there is failure
on part of you all accused including absconding accused to account for sources
means availability of fund and its lawful transfer abroad. Absconding accused
had also no source of income at relevant time.
Thereby
you accused Mian Muhammad Nawaz Sharif, Maryam Nawaz Sharif, and Capt. (Retd.)
Muhammad Safdar committed offences as defined under section 9 (a)(iv)(v) &
(xii) as per details given above and offences cited at serial No. 02 of the
schedule and punishable under section 10 of NAO, 1999 read with schedule
attached thereto”.
12.
The order in respect of the
offence cited at serial no. 3(a) of schedule attached to NAO, 1999 was made at
such that this court shall take cognizance of that offence cited 3(a) of
schedule to NAO, 1999 on pronouncement of judgment.
13.
The accused facing trial pleaded
not guilty to the charge.
14.
Prosecution produced as many as
08 witnesses when supplementary reference dated 18-01-2018 was filed on
22-01-2018.
15.
Statements of total 18 witnesses
have been recorded in this case. Prosecution closed its evidence as concluded o 08-05-2018.
16.
The statements of all accused
facing trial (three in number) were recorded u/s 342 Cr.P.C. They opted not to
produce defence witnesses. They also not opted to be examined u/s 340(2)
Cr.P.C.
17.
I have heard the arguments and
perused the record.
18.
A resume of prosecution evidence
is given below:-
PW-1 Mst. Sidra Mansoor Joint
Registrar of Companies Company Registration Office Lahore SECP deposed that in
compliance with the NAB letter dated 15-08-2017 addressed to Chairman SECP, she
appeared before I.O. NAB Lahore on 23rd August 2017 and produced the
certified copies of record. The record was seized by the I.O. through a seizure
memo which was signed and thumb impressed by her. Her signature and thumb
impression thereon are Ex.PW-1/1 (pg: 62). The documents produced by her are:-
i.
Covering letter dated 18-08-2017
alongwith report of annual audit accounts for the year 2000 – 2005 regarding
long term loan. Same is Ex.PW-1/2 (pg 63 and pg 64). Folder No. 1.
ii.
Certified copies of annual
audited accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2000
which are Ex.pW1/3 (pg 65 to pg 72).
iii.
Certified copies of annual
audited accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2001
which are Ex.pW1/4 (pg 76 to pg 82).
iv.
Certified copies of annual
audited accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2002
which are Ex.pW1/5 (pg 83 to pg 89).
v.
Certified copies of annual
audited accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2003
which are Ex.pW1/6 (pg 90 to pg 96).
vi.
Certified copies of annual audited
accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2004 which
are Ex.pW1/7 (pg 97 to pg 103).
vii.
Certified copies of annual
audited accounts of Hudaybia Papers Mills Ltd. for the year ended on 30-06-2005
which are Ex.pW1/8 (pg 104 to pg 110).
She has
brought original record, against said copies of the above mentioned record as
furnished by the company for perusal of this court (seen returned). A long term
loan was amounting to Rs. 494,960,000. Status of the long term loan remained
the same from 30-06-2000 to 30-06-2005. I.O. also recorded her statement u/s
161 Cr.P.C.
PW-2 Muhammad Rasheed S/o Muhammad
Maskeen Court Clerk Orr Dignam & Company Mariana Heights, 2nd
floor 109, East Jinnah Avenue Blue Area Islamabad deposed that a letter dated 05-09-2017
addressed to Mr. Zaheer Riaz Sr. Partner Orr-Dignam & Co was received from
NAB Lahore. Some documents were requisitioned through said letter. He went to
NAB office
(i)
A covering letter dated
05-09-2017 which is Exh PW 02/1 (at page 112 Vol-1) (under objection that the
witness is neither executant nor scribe of the document).
(ii)
Photocopies of order of Queen’s
Bench, comprising on four pages available as pages 113 to 116 the reference
which is mark A (as original or certified copies of the same are not with the
witness).
(iii)
Photocopies of Affidavit of Mr.
Mazhar Raza Khan Bangash available on the reference as pages 117 to 122 which
is mark B (not exhibited due to non availability of original or certified
copies of the same with the witness).
The
above said documents were taken into possession by Muhammad Imran Dogar I.O.
through a seizure memo whereon, his signature and thumb impression were
obtained in the presence of witnesses. His signature and thumb impression are
Exh. PW-02/2. I.O. recorded his statement u/s 161 Cr.P.C.
PW-3 Mr. Mazhar Raza Khan Bangash,
Advocate Riia Barker Gillette Advocates R/o H. No. 68,
PW-4 Then Mr. Mukhtar Ahmad Sub Inspector
Police Station NAB,
PW-5 Muhammad Adeel Akhtar,
Assistant Director NAB, Lahore deposed that he was marginal witness of seizure
memos available at pg 62 and pg 111 and his signature thereon is Ex.PW-5 (pg
62) & Ex.PW-5/2 (pg 111).
He further
stated that on 23rd August, 2017, joined the investigation, Muhammad
Imran was Investigation Officer in a case against Mian Muhammad Nawaz Sharif.
Sidra Mansoor Joint Registrar of the company appeared and provided certified
copies regarding audit account of Hudaibiya Paper Mills case. The seizure memo
available at pg 62 was prepared in his
presence and it was signed by said Sidra Mansoor and I.O. He also signed the
same. The record produced, was comprising of 48 pages. His statement was
recorded on 23-08-2017.
On 06th
September, 2017 Muhammad Rasheed Court Clerk of Orr Dignam produced the record
before I.O. Muhammad Imran. The record included affidavit High Court Order of
Justice Queen’s Bench and a covering letter. I.O. prepared the seizure memo and
obtained his signature thereon. That I.O. also obtained signature of Muhammad
Rasheed and others. The record of consisting of 11 pages. His statement u/s 161
Cr.P.C. was also recorded on 06th September, 2017.
PW-6 Mr. Shakeel Anjum Nagra,
Additional Director (Coordination Operations Divisions NAB Head Quarter),
Islamabad deposed that on 10.08.2017, an application was written by Additional
Director Coordination Prosecution Wing, addressed to Registrar Hon’able Supreme
Court of Pakistan for provision of certified/attested record of JIT (Joint
Investigation Team). In that application a request was made in respect of
volume I to IX. Another application was written for provision of attested/certified
copies of volume- X on 15.08.2017. On 17.08.2017, Assistant Registrar Mr.
Muhammad Mujahid, Hon’able Supreme Court of Pakistan gave three sets of
attested copies of volume I to XI of JIT Report and four sets of attested
copies of volume X. On the same day i.e. 17.08.2017, he handed over one set of
attested copies of volume I to X to NAB Lahore through a covering letter. On
25.08.2017, he appeared before I.O. of NAB Lahore and recorded his statement
there.
PW-7 Statement of Zafar Manzoor, Assistant Director
NAB Lahore deposed that on 23rd August, 2017 he joined investigation
being carried on against accused Mian Muhammad Nawaz Sharif before I.O.
Muhammad Imran, when Mst. Sidra Mansoor Joint Registrar of Companies appeared
and produced covering letter of two pages, 46 pages of annual auditing account
of different years. Those documents were seized by the I.O. in the presence and
he also signed the seizure memo as its witness. His signature thereon is
Ex.PW-7/1 (pg 62 Folder I). I.O. also recorded his statement.
PW-8 Mr. Umar Draz s/o Chulam Rasool
caste Gondal presently posted as Sub Inspector Police Station NAB Lahore
deposed that on 16.08.2017 he went to House No. 179-H Model Town Lahore, which
is residence of Tariq Shafi with purpose to serve call up notices, where he met
with one Abdul Latif Security Guard and he inquired from him about the Tariq
Shafi. Security Guard told him that the said Tariq Shafi alongwith his family
had gone abroad since 20.07.2017. Security Guard Latif refused to receive the
call up notices hence, he brought call up notices without any service.
On same
day i.e. 16.08.2017, he went to House No. 7-H Gulberg III,
His
statement u/s 161 Cr.P.C. was recorded by the I.O. on the same day.
On
06.09.2017, he appeared before I.O. namely Muhammad Imran Dogar investigation
against accused Mian Muhammad Nawaz Sharif, when Muhammad Rasheed Clerk Orr
Dignam appeared and he produced documents including covering letter comprising
on 01 page order of Queen’s Bench Comprising on 04 pages and affidavit of Mr. Mazhar
Raza Khan Bangesh comprising on 06 pages. These documents were taken into
possession vide a seizure memo, which was signed by him as a witness. His
signature thereon is Ex.PW-7/2 (pg 111). His statement was recorded by the I.O.
u/s 161 Cr.P.C.
PW-9 Then Mr. Muhammad Abdul
Wahid Khan, Director General,
Directorate of Electronic Media & Publishers,
i.
Forwarding letter dated
26.12.2017, through which CD of interview of Hassan Nawaz in shape of CD
received from Express News, which is Ex.PW-9/1. ( pg 21, Supplementary
reference). (Under objection that the witness is not the scribe nor the
executant of said document nor the addressee of the same, so inadmissible in
evidence). (Overruled, reasoning is given herein discussion).
ii.
Letter dated 28.12.2017, vide
which transcription of CD of interview in program KALTAK, that letter is
Ex.PW-9/2 (pg 22), it bears his signature.
iii.
Forwarding letter dated
29.12.2017 vide which CDs and transcripts of program Capital Talk and Lekin in
which program interviews of Hussain Nawaz and Maryam Nawaz Sharif were
conducted respectively, were sent to NAB Lahore. That letter is Ex.PW-9/3
(pg23).
iv.
Forwarding letter dated
30.12.2017, vide which two CDs containing address to Nation and addressed to
National Assembly of Muhammad Nawaz Sharif and two transcripts were sent to NAB
Lahore, that letter is Ex.PW-9/4 (pg 24).
v.
Letter dated 28.12.2017, of my
Director Asim Khichi which was reminder sent to Geo and PTV for provision of
videos clips and transcriptions. That letter is Ex.PW-9/5 (pg 25). (Under
objection that the witness is not the scribe nor the excutant of said document
nor the addressee of the same, so inadmissible in evidence). (Overruled,
reasoning is given herein discussion).
vi.
Letter dated 27.12.2017
addressed to External Publicity Wing sent to Mr. Haroon Ur Rasheed Bureau BBC
by my Director Muhammad Asim Khichi that letter is Ex.PW-9/6 (pg 261). (Under
objection that the witness is not the scribe nor the executant of said document
nor the addressee of the same, so inadmissible in evidence). (Overruled,
reasoning is given herein discussion).
vii.
Transcription of address of
Nawaz Sharif to Nation comprising on four pages, which is Ex.PW-9/7) (pg 27 to
pg 30).
viii.
Transcription of address of
Muhammad Nawaz Sharif in National Assembly , which is Ex.PW-9/8 (pg 31 to pg
36). (Under objection that it pertains of address of Muhammad Nawaz Sharif in
National Assembly therefore inadmissible in evidence by virtue of Article 66 of
the Constitution of Islamic Republic of Pakistan. (Overruled, reasoning is
given herein discussion).
ix.
Transcription of interview of
Hussain Nawaz Sharif in program Kal Tak in express news comprising on 22 pages,
is Ex.PW-9/9 (pg 37 to pg 58). (Under objection that Hussain Nawaz Sharif is
neither a witness in this case nor he is accused present before this court in
the trial). (Learned prosecutor has contended that Hussain Nawaz Sharif is
absconding accused and no objection can be raised by defence counsel).
(Overruled, reasoning is given herein discussion).
x.
CD of program Kal Tak mentioned
above is Ex.PE-9/10, while CD pertaining to address to Nation is Ex.PW-9/11,
and CD of address to the National Assembly is Ex.PW-9/12. (Under objection that
this CD is inadmissible in evidence by virtue of Article 66 of the Constitution
of Islamic Republic of Pakistan). (Learned prosecutor has contended that it was
address to nation and no privilege under and article to that document and
admissible in evidence. (Overruled, reasoning is given herein discussion).
All the
said material was taken into possession by I.O. Muhammad Imran Deputy Director
NAB
PW-10 Then Syed Mubashar Taquir Shah,
Director External Publicity Wings information & Broadcasting Division,
Ministry of Information & Broadcasting, National History & Literary
Heritage, Benevolent Fund, Zero Point,
i.
Acknowledgement letter issued by
him, issued in the name of I.O. same is Ex.PW-10/1 (pg 60).
ii.
Letter of the NAB which is
Ex.PW-10/2 (pg 61).
(Under objection)
iii.
E-mail sent by Harron Rasheed for copy of interview in hard talk,
same is Ex.PP-10/3 (pg 62). (Under objection).
iv.
CD and transcript of interview
of Hassan Nawaz with Tim Sebastian in Hard Talk, same is Ex.PW-10/5 (pg 63 to
74).
A
seizure memo regarding documents and articles mentioned above was prepared by
I.O. and was signed by him. His signature thereon is Ex.PW-10/6 (pg 59 Supplementary
reference).
PW-11 Then Mr. Waqas Ahmed, Senior
Coordinator, GEO News, Islamabad Office, 40-Jang Building, Fazal-e-Huq Road,
Blue Area, Islamabad deposed that on 08.01.2018 a letter was received from NAB
wherein provision of information about two programs Capital Talk and Lekin.
That on 10.01.2018, he joined the investigation he produced verified
transcripts of said programs one DVD and a covering letter to I.O. seizure memo
was prepared which was signed by him in presence of witness. His signature on
that seizure memo is Ex.PW-11/1 (pg 75). Covering letter is Ex.PW-11/2 (pg 76).
Transcript of Capital Talk comprising on 13 pages, which is Ex.PW-11/3 (pg 77
to pg 89), while transcript of program Lekin comprising on two pages is
Ex.PW-11/4 (pg 90 and pg 91), while DVD having both the programs is Ex.PW-11/5.
I.O. recorded his statement.
PW-12 Mr. Zafar Manzoor, Assistant
Director, NAB Lahore. Previously statement in interim reference and after that
his was recorded in supplementary reference deposed that on 10.01.2018 he
joined the investigation in his presence. Waqas Ahmad Senior coordinator GEO
News Islamabad appeared and submitted record. That record was taken into
possession through a seizure memo. That seizure memo was signed by him as a
witness. His signature thereon is Ex.PW-12/1. (pg 75 Supplementary reference).
I.O. recorded his statement on the same date.
PW-13 Mr. Muhammad Sultan Nazir,
Deputy Director, NAB Lahore deposed that on 05.01.2018. Abdul Wahid Khan DG
Directorate Electronic Media & Publication produced letters, transcript,
three CDs. I.O. took into possession those documents as mentioned in seizure
memo in his presence. He has seen his signature on that seizure memo, same is
correct and is Ex.PW-13/1 (pg 20). I.O. recorded his statement.
Similarly,
on same date i.e. 05.01.2018 took into possession record, three letters,
transcription comprising on 12 pages and one CD produced by Syed Mubasshar
Tauqeer Shah Director External Publicity Wing, vide a seizure memo which was
signed by him as a witness. His signature thereon is Ex.PW-13/2 (pg 59). I.O.
recorded his statement.
PW-14 Mr. Robert William Radley,
Forensic Handwriting Document Examination Expert. Principal of Radley Forensic Laboratory
deposed that he has been working in this field since 1976. His services were
engaged by Quist Solicitors. Initially he was contacted on 29.06.2017 and his
services were effectively engaged on 30.06.2017. he received copies of two
Trust declarations from Quist Solicitors on 30.06.2017. He received those
copies for the comparison of the documents and also to consider the apparently
altered dates under the signature of Mr. Jeremy Freeman. He prepared the report
on 4th July 2017 after examination of these documents. He has seen
his first original report dated 4th July 2017, copy of which is
Ex.PW-14/1 (pg 93 to pg 121). (Witness also recognizes his signature thereon).
His finding in respect of said two declarations was …………..
From the
comparison of two declarations, second and third page of both the declarations
were identified. As a result one set of these pages were seen to be a copy of
the other or alternatively they are both copies of further document. In other
words they were not separately executed documents but the second and third
pages were reproduced in both the declarations. From the copies, he was unable
to say, which was not possible to determine, which one the two copies is a true
copy of original and which one has the two pages substituted. On the second and
third pages, the date against the signature of Solicitor. Last digit of the
year was altered. The alteration of page shows that it was 2006 but six appears
that the last digit was over written then 4. that can apply for the second and
third pages of both the documents.
On 6th
July 2017, he also received two sets in his laboratory containing in sealed
envelope what he refer to certified declarations. These were certified by
Solicitor. Each documents had a cover pages, which certified the contents as the true and exact copy of
the original and that was certified by Michal Lindsley Notary Public. The two
documents were the declarations of trust and copy of Nescoll and Neilsen and
second declaration was certified Coomber declaration. These documents were
bound together with a green corner piece. He has seen these said two certified
copies of declarations of trust relating to Nescoll and Neilsen and certified
copy of Coomber declaration of trust (the said declaration were shown through
video link by zooming). Photocopies of declarations of trust of Nescoll and
Neilsen are Ex.PW-14/2 (pg 123 to 127) while photocopies of declaration of
trust pertaining to Coomber are Ex.PW-14/3 (pg 128 to pg 131) as he has also
annexed these copies with his report. He also prepared his report in that
regard on 8th July, 2017. Original report is shown to him, he
recognize it as his report, attested copy of which available on reference is
Ex.PW-14/4 (pg 137 to pg 147 including other exhibits PW-14/2 and Ex.PW-14/3 as
annexure are already exhibited). He also recognize his signature on original
report shown to him.
He
compare certified copies with a copies previously examined by him and find that
certified Nescoll and Neilsen declaration corresponds with the copies
previously examined, however, with respect to certified copy to Coomber
declaration, the certified copies contain as supposed to 03 copies of the
pages, and the second copy of the certified declaration of Coomber is obviously
different from signature page on the certified declaration is a different page
to that which appears in the copy Coomber declaration previously presented.
Both of the certified copies were bound together with a green corner piece
through which brass eyelets had been appended. These are illustrated from
colour photographs in his report. Comments on binding of the pages 4, 5 &
6. The eyelet has been effectively undone, which damaged the eyelet and some
portions of which was broken off. There is evident on reverse of both the
documents that the eyelets were initially binding properly and were splayed out
as shown on the illustration at pg 04 of his report. There is also evident on reverse
where some form of tools was used to lever up the splayed end of the eyelet. Both
the documents currently containing a staple as illustrated in pg 4 & 5.
they can also be seen on both of these documents, it have been driven through
the corner of these documents and then having been removed. There are two
staples holes in declaration of Coomber and four sets stamples holes in the
Nescoll and Neilsen declaration. He pointed out at paragraph No. 24 & 25 of
his report (pg 06 of the report), he pointed out vacant staple holes because as
forensic examiner he was not allowed to interfere with the documents of
potential. He did not remove the bindings, not even the corners. He potentially
issued could be whether or not the documents sandwiched by the corner also
bears the staples holes. That could be relevant (and obviously if the court
wishes, they can unbind the documents). It seems that the corner piece has been
undone on each document and there is clearly the eyelet has been removed and
documents have bee substituted on page 05 & 06 of his report.
He made
general examination of the document presented. He looked to say copies of the
original in this case, they are colour copies of good qualities. He also
considered the general lay out of the documents and the type font of the
documents. The general appearance of the documents typing is amateur and type
font is considered and identified what is known as Calibri. This type font is developed
primarily for the VISTA Windows program. This was not commercially available
until the 31.01.2007. Infact the
PW-15 Mr. Akhtar Riaz Raja Solicitor,
Quist Solicitor, London England Principal Quist Solicitors at 12th
floor the broadgate Primrose Street London EC2A, 2EW UK deposed that he was
Solicitor. The law firm Quist Solicitors was established in 1994. He was
engaged by JIT on 12th May 2017. He was engaged by JIT to provide
professional legal services in relation with the Supreme Court proceedings the
various petitions brought by various parties against Former Prime Minister and
his family. After he was engaged, he received copies of Bundles of papers
submitted in the Supreme Court proceedings in order to carry out my
instructions when he received the papers he discovered a letter dated
05.01.2017 from an English Firm of Solicitor Freemen Box. That letter was
written by a Solicitor called Jeremy Freeman. MR. Freeman referred to two trust
declaration documents the first trust declaration related to two companies
namely Nescoll and Nielsen and second trust declaration related to a company called
Coomber Group Inc. Mr. Freeman stated that Mr. Hussain Nawaz Sharif attended
his offices bearing those declarations and that he signed them and they were
witnessed by Mr. Freeman on 04.02.2006. (At this stage learned defence counsel
raised an objection that this portion is hearsay as Mr. Freeman is not witness
in this case. (Overruled, reasoning is given herein discussion). He confirmed
the letter that shown to him is the same letter. Photocopy of which is Ex.PW-15/1
(pg 106 of CMA 4321. (Attested copy is also shown which is placed on file,
exhibited under objection that attested copy is in fact is not the copy of
original and it is also not certified lying with article 87 Qanoon-e-Shahadat.
(Overruled, reasoning is given herein discussion. He also found copies of both
the declarations in bundles of papers. He looked at the documents carefully and
also at the same time JIT were inspecting the documents too. We discovered that
there were numerous irregularities. These documents appeared to be forgery.
(Learned Counsel has raised the objection that his opinion is not admissible in
evidence). The forgery and irregularities in the documents were so many that they
appeared to be a Frankenstein version. Having discovered these Frankenstein
forgeries, the JIT instructed him to proceed and appoint and search for an
expert. These forgeries were apparent to the lay eye and they deserved expert
examination also. With regard to the first declaration, on behalf of JIT he
wrote to Mr. Jeremy Freeman of Freeman Box on 27th June 2017. Copy
of his that letter which is shown to him today through video link is actually
copy of his letter but his letter had the letter of Jeremy Freeman attached to
it, and also the two declarations of trust were attached to the same. (First
annexure was 05th January 2017 letter which is already exhibited as
Ex.PW-15/1. (Overruled, reasoning is given herein discussion. The documents at
pg 106 to 111 seems to be appeared as the copies of the same as he annexed the
same with his letter. The letter Ex.PW-15/1 was sent through e-mail. He did not
receive a reply and he sent a chaser on the very next day by hand. His chaser
has a full copy of email letter dated 27.06.2017. on the next day i.e.
29.06.2017 he received an email reply from Jeremy Freeman from Freeman Box. In
that letter Mr. Freeman stated that Mr. Hussain Nawaz Sharif attended his
office with the original documents at that those documents the trust
declaration were the same as the one attached to his one 27.06.2017 letter. As
copy of which is at pg 89 of Volume 4, which is Ex.PW-15/2. in that letter Mr.
Jeremy Freeman confirmed the signature of Mr. Hussain Nawaz Sharif and Mr.
Waqar as witnessed the signature. He also confirmed that contents of letter
05.01.2017 were correct. Around that time 29.06.2017 he also upon the
authorization and direction of JIT approached the expert Mr. Robert Radley. He
had recommended Mr. Radely to JIT. He began making inquiries as to his
suitability to act as witness as an expert. Those communication continued into
the next date i.e. 30.06.2017. He provided Mr. Radley with the copies of two
trust declarations the Nielsen and Nescoll declaration and Coomber Declaration.
He also having confirmed his instruction from JIT he provided Mr. Radley with
his instructions and those instructions are confirmed in his first report dated
04.07.2017. He provided a copy of report dated 04.07.2017 to JIT. On 05.07.2017
he was informed by JIT that they are sending further version of two
declarations. Those further versions arrived in
He was
not a part of NAB Investigation. Mr. Imran recorded his statement.
PW-16 Mr. Wajid Zia acting Add.
Director General of Immigration FIA on 20th April, 2017, deposed
that the Hon’able Supreme Court of Pakistan issued an order of the court
whereby a Joint Investigation Team (JIT), was announced, he was to he headed by
a Senior Officer of Federal Investigation Agency not below the rank of Addl.
Director General who shall head the JIT team having the first hand experience of
white collar crime. The other members were to be drawn from National
Accountability Bureau (NAB), Securities and Exchange Commission of
How did
Gulf Steel Mills came into being?
What led
to its sale?
What
happened to its liability?
Where
did its sale proceed end up?
How did
they reach Jaddah, Qattar and
Whether
respondent No. 7 and 08 (Hussain Nawaz and Hassan Nawaz, respectively). In view
of their tender ages had the means in the earlier nineteen’s to possess and
purchase the flats?
Whether
sudden appearance of the letter of Hammad Bin Jasim Bin Jabbir Athani S.A is a Myth
or reality?
How
their shares crystallized into the flats?
Who
in-fact is the real and beneficial owner of Ms Nielsen Enterprises Pvt. Ltd and
Nescoll Ltd?
How did
hill Metals Establishment come into existence?
How did
the money for Flagship Investment Ltd and other companies setup taken over by
respondent No. 8 (Mr. Hassan Nawaz) come from and where did the working capital
for such companies come from and where do the huge sums running into Millions
gifted by respondent No. 7 (Mr. Hussain Nawaz) to Respondent No. 1 (Mr. Nawaz
Sharif), which go to the heart of the matter and need to be answered?
The
court order continues to state in para 3, the JIT shall investigate the case
and collect evidence, if any, showing that Respondent No. 1 Mr. Nawaz Sharif or
any of his dependents or benamidar owns, possesses or has acquired assets or
any interest therein disproportionate to his known means of income. Another relevant
directions of the court in the same para is that the JIT may also examine the
evidence and material, if any already available with NAB and FIA relating in or
having any nexus with the possession or acquisition of the aforesaid flats
(Avenfield Plats No. 16, 16-A, 17 & 17-A, or any other assets or pecuniary
resources and their origin. The JIT was to complete its work within 60 days.
He
produced certified copy of that order of the court, which is Ex.PW-16-1. (Under
objection on behalf of the accused that this order is not available on the record
of the court, nor its copy has been supplied to the accused in terms of section
265-C Cr.P.C).
The
Hon’able Supreme Court of Pakistan in its order dated 5th May, 2017,
setup the composition of the JIT, and the composition was Mr. Amir Azia who is
an officer of BS-21 from SBP, Mr. Bilal Rasool from SECP, he is the Executive
Director in SECP, Mr. Irfan Naeem Mangi Director BS-20 from NAB, Brig Noman
Saeed from ISI, Brig. Kamran Khursheed from MI, and himself Wajid Zia to head
the JIT. The court further directed and enumerated the different powers that
were given to the JIT for its functioning, in para 3(i) to para 3 (ix), he produced
certified copy of order dated 05.05.2017 which is Ex.PW-16/2. (Under objection
on behalf of the accused that this order is not available on the record of the
court, nor its copy has been supplied to the accused in terms of section 265-C
in this regard).
The JIT
commenced its working on 8th May, 2017 and submitted its final
report consisting of ten volumes but two volumes having two parts i.e. volume 8
and Volume 9 of JIT Report. The JIT collected all the documents that were filed
by the petitioners of Constitution Petition 29 and others, concise statements
and documents filed by respondents of that petition, the court order itself and
analyzed these documents. JIT then also started collecting material from
different institutions like SECP, Banks, FIA, NAB and many others. The JIT also
realized that since many of the documents incidence and assets were located in
foreign jurisdiction, therefore the JIT requested and got the notification
issued for the powers conferred by section 21 of NAB, that notification is
Ex.PW-16/3 (pg 28 interim volume 1). (Original is seen and returned, which
authorized himself being head of JIT to exercise the powers conferred under
section 21 of NAO. The JIT initiated a numer of MLAs (Mutual Legal Assistance),
letters of request to
CMA
7531/2016 and is Ex.PW-16/7 wherein there were three parties Muhammad Shafi.
Ahli and BCCI. All the proceeds of 21 million AED were to go to BCCI. The
company has a total of 36 million of AED approximately and after payment to
BCCI still about 14 million of liabilities were outstanding against Gulf Steel
Mill. These liabilities were the responsibility of Mr. Tariq Shafi who was
running this under the real ownership of Mr. Muhammad Sharif. These included
another about 06 million AED owed to BCCI while the remaining two utility
companies like Water and Electricity Charges. A partnership agreement of year
1978 between Mr. Tariq Shafi and Mr. Abdullah Ahli was signed, which provided
for 25% shares of Mr. Tariq Shafi and remaining 75% Mr. Ahli. Photocopies of
which are available at page 40 to pg 51 of Volume CMA 7531/2016, same is Ex.PW18/8.
Another agreement dated 14th April, 1980 placed at pg 52 to pg 55 of
Volume CMA No. 7531/2016 was signed purportedly between parties Mr. Tariq Shafi,
represented by his authorized representative Mr. Shahbaz Sharif Mr. Muhammad
Abdullah Ahli, same is Ex.PW-16/9. The signature block of this agreement states
Tariq Shafi by his authorized representative Mr. Shahbaz Sharif whereas the
signatures on the signature block read for Tariq Shafi. When confronted with
this anomaly both Mr. Tariq Shafi and Mr. Shahbaz Sharif denied that they had
signed this document. The agreement dated 14.4.1980 which contains clauses specifically
referred to bank guarantee to be provided by Mr. Abdul Rehman Ahli. These
guarantees in banking terms are only discharged once payment had been received by
Mr. Tariq Shafi. He has collected Constitution petition No. 29/2016 already Ex.16/4.
1. CMA No. 432 already exhibited as Ex.PW-16/6.
2. Share sale contract already exhibited Ex.PW-16/7.
3. Photocopies letter of credit as annexure E. available at pg-36 to pg-39
CMA no. 432/2017 which is Ex.PW-16/10.(under objection that this not a
certified copy of the original witness is not a scribe, and executants not witness
of this document) (learned prosecutor contended that this is public document and
is admissible under article 85 of Qanun-e-Shahadat). (Overruled, reasoning is
given herein discussion).
4. Photocopy of letter of Hamad Bin Jasim Bin Jabir Al-Sani is submitted in
CMA No. 7638/2016 (attested copy is seen and returned). Attested copy of which
is also available at page 25 volume, same is Ex.PW-16/11.
5. Letter dated 22.12.2016 written by Sheikh Hamad Bin Jasim Bin Jabir Al-Thani
same is Ex.PW-16/12 (pg.22 CMA 432/2016).
6.
19.
20.
21.
--------------------------
(COMPLETE
JUDGMENT IS BEING TYPED AFTER TYPING OPERATIVE PART OF JUDGMENT AND UPLOADED
DAILY)
---PAGE 24 completed, Line No. 00---
Prosecution in the circumstances
of the case and evidence produced has established that Avenfield Apartments
were not purchased from sources of income shown by the accused in their CMAs.
In the above scenario of the
case heavy burden of proof was shifted to the accused within the meaning of
section 14 (C) NAO, 1999.
The
accused didn’t appear before the NAB despite notice u/s 19 of NAO. Addresses on
the notices were of the accused, they must have appeared and produced relevant
supporting documents in their favour. Their attendance would have clarified
certain ambiguity in their stance. Accused had also not produced a single
witness in their evidence. Muhammad Tair Shaif and Hamid Bin Jasim were the
witnesses whose documents are being relied upon by the some of the accused.
As discussed
above Avenfield Apartments were purchased in the year 1993, 1995 and 1996
through offshore companies. It is alleged that beneficial owner of which is one
of the accused while accused Maryam Nawaz is trustee. The document of
incorporation, Article of association has not been produced by them to clear
facts in this regard.
Notice under section 19 NAO, 1999. The
presence reference is filed in continuity of cases which were pending before
Hon’able Supreme Court of Pakistan, therefore, there was no need to give
details of facts in the notice issued u/s 19 of NAO, 1999 by NAB authorities. However,
accused did not co-operate with NAB. They submitted replies for postponement of
investigation till disposal of their review petition. They were asked in the
notices inter alia to produce any additional documents, evidence / record
whatsoever in support of their plea defence and they were also requested to
attend the office for verification of their statements handed over to JIT and
confrontation with the record. Their reply was infact refusal to give
information within the meaning of Srl. No. 2 of the Schedule. Those notices are
available on file as Ex. PW18/Dx2., Dx3, Dx4, Dx5, DX6 and Dx7 and showing the
above said facts.
Prosecution
have not bright evidence in respect of 9(a)(iv)
NAO, 1999. So the accused are acquitted under the section of law. The
accumulative facts of the evidence produced by the prosecution is that accused
Muhammad Nawaz Sharif was holder of public office. He has remained Chief
Minister of
It was
difficult to establish ownership of properties which was purchased through
offshore companies formed in tax haven jurisdiction due to veils of secrecy.
Certain laws are discussed above were made during years 2003-2004 by BVI Govt.
hence bear shares were to be converted into
registered shares and the name of owner and other particulars were to be
disclosed.
Avenfield
Apartments have been purchased during the years 1993, 1995, and 1996 through
offshore companies Nielson Enterprises and Nescoll Ltd. Certain documents have
been shown that accused Maryam Nawaz has remained beneficial owner of those
companies prior to 2006. The year from which handing over bearer shares of two
companies Nielson and Nescoll are alleged by accused Maryam Nawaz and his
brother co-accused. Two letter and worksheet were produced before Hon’able
Supreme Court of Pakistan but those were found not reality by the JIT. As
discussed above those are not good defence of the case in absence of supportive
documents or direct evidence. Both the letters are based on hearsay.
The ages
of accused Maryam Safdar was 18 years and ages of his brothers (co-accused)
were about 20 and 17 years in the years 1993. They have no source of income to
purchase those apartments. Analysis charts of assets and liabilities prepared
by JIT are showing their sources of income.
Generally
children remain dependant on their parents during heir tender ages, therefore,
accused No. 1 cannot say that he had not provided any money to them to purchase
the apartments.
The Avenfield
Apartments had remained in possession of accused as stated in interviews by
Hassan Nawaz.
Accused
Hassan Nawaz even accused Muhammad Nawaz Sharif and Maryam Safdar have never
stated that the bearer shares of two companies were purchased as a result of
investment with Qatri Royal Family in their interview/speech.
The
Prince Hamid Bin Jasim had not noted the name of Muhammad Tariq Shafi to be
representative of Muhammad Sharif while giving cash amount for investment
purposes.
Withholding
of relevant documents from the court can be presumed as that submission of
documents would be adversed to interest of
withholder of the documents.
All the
four ingredients of the offence as define u/s 9 (a)(4) NAO 1999 are established
therefore, heavy burden was shifted to the accused to account of assets Avenfield
Apartments that those are not disproportionate to know sources of their income.
In the
above circumstances prosecution has succeeded to bring home the guilt of the
accused as below:
The
guilt of the accused Mian Muhammad Nawaz Sharif u/s 9(a)(v) NAO 1999 read with
serial No. 2 of the schedule attached with the said Ordinance punishable u/s 10
of NAO/said Serial No. 2 of schedule. Therefore, he
accused Mian Muhammad Nawaz Sharif is hereby convicted and sentenced to
Rigorous Imprisonment for a term of ten years with fine 08 million pounds. He
is also convicted and sentenced under offence cited at Serial No. 2 for one years. Both the sentences shall run concurrently.
The
trust deeds produced by the accused Maryam Nawaz were also found bogus. She
accused Maryam Nawaz was instrumental in concealment of the properties of his
father accused Mian Muhammad Nawaz Sharif. This accused Maryam Nawaz aided,
assisted, abetted, attempted and acted in conspiracy with her father accused
Mian Muhammad Nawaz Sharif who was holder of Public Office. Therefore,
prosecution has succeeded to establish her guild
within the meaning of Section 9(a)(4) (xii) NAO, 199
read with serial No. 2 of the schedule and punishable u/s 10 and schedule
attached therewith. In view of the role of this accused Mst. Maryam Nawaz, she
is convicted and sentenced to Rigorous Imprisonment for seven years with fine
of two million pounds under section u/s 9(a)(4) (xii) NAO, 1999 and simple
imprisonment for one year under Serial No. 2 of the schedule. Both the
sentences shall run concurrently.
The
accused Muhammad Safdar had signed the trust deeds as witness, he has aided,
assisted, abetted, attempted and acted in conspiracy with the accused Mian
Muhammad Nawaz Sharif and Maryam Safdar within the meaning of Section u/s
9(a)(4) (xii) NAO, 1999 read with section 10 of NAO 1999 and Serial No. 2 of
the schedule and he is convicted to rigorous imprisonment for one year u/s
9(a)(4) (xii) NAO, 1999 read with section 10 of NAO 1999 and one year under
Serial No. 2 of schedule attached with NAO, 1999.
Avenfield
Apartments Nos. 16, 16-a, 17, and 17-a stand forfeited to Federal Government
within the meaning of 10(a) of NQO, 1999.
The
above said accused shall be disqualified to contest election or to hold public
office for a period of 10 years to be reckoned from the date he is released
after serving the sentence and they shall not be allowed to apply for or to be
granted or allowed any financial facilities in the form of loan etc for a
period of 10 years from the date of their conviction within the meaning of
section 15 of NAO, 1999.
Two
accused namely Hussain Nawaz and Hassan Nawaz are absconding therefore, they
are declared as proclaimed offenders. Non-bailable perpetual warrants of arrest
shall be issued against them.
Announced
06.07.2018
( Muhammad Bashir )
Judge
Accountability
Court-1
It is to certify that this
judgment is comprising upon 174 pages. Each page has been singed by me after
making necessary corrections therein wherever required.
( Muhammad Bashir )
Judge
Accountability
Court-1
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