3269/2012 Const. P. Ghulam Qadir Memon (Petitioner) V/S The State (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Mr. Justice Mushir Alam
3269/2012 Const. P. Ghulam Qadir Memon (Petitioner) V/S The State (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Mr. Justice Mushir Alam Order Date: 13-DEC-12
As far as the application of Rule 172 is concerned it applies to the Auditor and cannot apply to a sub Accountant which designation was held by these petitioners at the relevant time and as such there is no question of violation of Rule 172 of the Audit Manual & Treasury Rule. This fact is categorically admitted by PW-2 in his cross examination to Mr. M.A. Qazi. It is also admitted that the duties of the Auditor are different from those of Accountant. PW-1 has also categorically admitted that as per procedure sealed authority from the Accountant General Sindh was to be sent to DAO Hyderabad where it is entered in the inward register and that these sealed authorities after their entery in the ledger used to present before the DAO who on its opening mark it to concern ADAO after checking it and then the ADAO mark it to the Senior Auditor Pensions Section. PW-2 Altaf Hussain Mangi also admitted that Rules 172, 177 and 329 of the Audit Manual & Treasury Rule does not apply to the accused/Sub Accountant.