2001 PLP 1544 (CLC)

(1) Messrs Millat Tractors Ltd. 4,992 (Massey Ferguson) (2) Messrs Al‑Ghazi Tractors 5,000 Ltd. (Fiat Tractors) (3) Messrs Fecto Tractors Ltd. 11,000 (Belarus Tractors from Byelorussia) (4) Messrs Khyber Tractors Ltd. 2,720 (Ursus Tractors of Poland) (5) Messrs Modern Continental 2,000 Business Ltd. (Chinese Tractors)

2. Ministry of Finance and Economic Affairs Division later moved a summary for the Cabinet proposing with drawn of concession of Sales Tax under A.T.S. The proposal was approved on 9‑9‑1996. An understanding was given by the importers that tractors would be supplied to farmers at a rate not exceeding Rs.230,000 per unit on the condition that the Government would ensure providing the same concessions as available under Phase‑

1. It was also agreed that further adjustment would be allowed in case Pak Rupees versus Dollar parity exceeded Rs.35.72/dollar. With the withdrawal of the Sales Tax concession and appreciation of dollar versus Pak Rupees, importers revised their tractors prices upwards ranging between Rs.325,000 to Rs.356,000 per unit. The process of import and disposal of tractors was to be competed latest by 31st December, 1996.

3. The local tractor manufactures and vendor industry instituted a writ petition in the Lahore High Court against 10 respondents including Minfal praying to withdraw concessionary SRO for ATS and restoration of original custom tariff for CBU‑tractor i.e. 35% custom duty, 18 % sale tax and 2 % service charges, etc. Simultaneously, Minfal also moved a summary for the ECC proposing withdrawal of the SRO for ATS. ECC's decided that import of tractors in CBU would be allowed on payment of normal custom tariff i.e. 35 % custom duty, 18 % sales tax and other charges which would be given effect after vacation of the stay order granted by the Lahore High Court. The petition was disposed of in favour of the vendor industry. However, Messrs Fecto Tractors Ltd. filed an intra‑Court appeal and obtained a stay order. The Court has passed judgment restraining the Government withdrawing the concession's granted under the Awami Tractors Scheme Phase‑II.

4. An appeal was filed in the Supreme Court of Pakistan against the judgment of the Lahore High Court in order to restore normal custom tariff on the import of CBU tractors The Court has upheld the decision of the Lahore High Court and provided interim relief to importer from payment of duties and taxes. "

13. While tendering parawise comments, it was further said that the ministry was not responsible and if any fraud had taken place, this was at the end of the supplier. Nothing has been stated with respect to the complaints made by the petitioners to the ministry bringing to its notice the factum of the advertisement and urging for action against the alleged fraud.

14. The petitioners are agriculturists and are looking in askance for relief. On the other hand, the respondents and more specifically the Khyber. Tractors (Pvt.) Ltd. is only providing subtle excuses. The report of the Ministry of Agriculture in paragraph underlined above by this Court, shows that even after the interim relief provided to the importers against payment of duties and taxes, the tractors were not released to the petitioners.

15. And it has now come to light that the tractors said to be parked with the Karachi Fort Trust Authority were being gradually put to sale to other customers. Whether the respondents particularly the Khyber Tractors (Pvt.) Ltd have committed a fraud against the poor peasants of Pakistan through their acts of omission of commission, is a matter which calls for investigation.

16. Recurringly, the people of Pakistan have been defrauded and there is no end to it. The accountability of all concerned through an impartial agency can be the sanction and deterrent against future frauds.

17. When schemes like the "Awami Tractors etc." are formulated private dealers and manufacturers join hands with the policy makers and lacunas and infirmities are purposely left in such schemes enabling corrupt practices aimed at defrauding the citizens of Pakistan to take place.

18. Unfortunately, rampant corruption and corrupt practices have eroded the confidence of the people in the governments and have widened the credibility gap between the people and the State. No State can exist having a patent credibility.

19. The alleged omission on the part of the Ministry of Agriculture and Ministry of Fiance when they were approached by the petitioners and if this is true, reflects an attitude of utter callousness Even if we spare those concerned in these Ministries of any other blame.

20. One of the essential responsibilities of a State/Government is to protect its citizens against fraud and illegal practices more so when its name was also being used in the commission of a public wrong. Caliph Umar Bin Abdul Khatab (may Allah be pleased with him) had said that he was responsible for redressing the problems even faced by the animals in far off places under his caliphate. Hazrat Abbu Bakkar Siddique (may Allah be pleased with him), the First Caliph, had said that one of the basic responsibilities of a Islamic State is to support the weak against the strong when the latter commit wrong against the former. St August in, a great Christian scholar, while defining justice had observed; "What are States without justice but robbers band enlarged". The State has, therefore, to involve itself in the redressal of grievances of petitioners as these.

21. This Court cannot go into a deep inquest as to why and how these people i.e. the petitioners have been let so helpless. The best thing in these cases would be that this job was entrusted to an agency specially constituted for purposes of dealing with corruption and corrupt practices Through a speedy action. Accountability Bureau, one reads the preamble as follows:‑‑ "An Ordinance to provide for the setting up of a National Accountability Bureau so as to eradicate corruption and corrupt practices and hold accountable all those persons accused of such practices and matters ancillary thereto."

23. Corruption and corrupt practices are defined in section 9 of the Ordinance and relate not only to the "holder of a public office" but also "any other person".

24. According to section 22 of the Ordinance, the Chairman may have the investigation conducted by his own agency or in conjunction with any other agency thought to be proper for purposes of such investigation.

25. This Court is, therefore, of the view that this matter be sent to the Chairman, National Accountability Bureau so that he proceeds in accordance with law after such inquiry or investigation as law provides, and in case the Chairman of National Accountability Bureau feels that the matter ought to be investigated by a Provincial Agency like the Provincial Police, it may take its help to according with law. It is further for consideration of the National Accountability Bureau to provide relief to the petitioners through return of their money with reasonable mark‑up or in the alternate the delivery of tractors for which they have paid money individually.

26. The Deputy registrar (Judicial) of this Court is directed to send a copy of this order alongwith the copies of the writ petitions to the Chairman, National Accountability Bureau immediately. The Chairman of N.A.B. is further asked to depute a person authorized by him under the law to procure conies of such documents as may be required for purposes of the Deputy Registrar (Judicial) of this Court who shall provide the same. It is expected that the National Accountability Bureau will accomplish investigation with convenient despatch in view of the hardship which the petitioners have already been facing since 1996. Anyway, the National Accountability Bureau shall submit a report to this Court within three months from today.

27. As these cases, in view of their peculiar circumstances, have been referred to the Chairman, National Accountability Bureau who has now to submit a report within three months reflecting the action taken in view of the observations made, the writ petitions, therefore, stand disposed of. No order as to costs. Q.M.H./M.A.K./A‑515/L Order accordingly.