IN THE SUPREME COURT OF PAKISTAN 
(Appellate Jurisdiction) 
 
 
 
 
 
 
 
PRESENT  
 
 
 
 
 
Mr. Justice Faisal Arab 
 
 
 
 
 
Mr. Justice Ijaz ul Ahsan 
 
 
 
 
 
Mr. Justice Munib Akhtar 
 
 
Civil Miscellaneous Application Nos.7923 & 7617 of 2019 in 
Civil Miscellaneous Application No. 8758 of 2018, Civil 
Miscellaneous 
Application 
No.1878 
of 
2020 
in 
Civil 
Miscellaneous 
Application 
No. 
7617 
of 
2019 
in 
Civil 
Miscellaneous Application No. 8758 of 2018 and Civil 
Miscellaneous 
Application 
No.2012 
of 
2020 
in 
Civil 
Miscellaneous 
Application 
No. 
8758 
of 
2018 
in 
Civil 
Miscellaneous Application No. 376-K of 2014 in Suo Moto Case 
No. 03 of 2009 
 
Application for release of funds to 
be paid by Bahria Town to the 
Government of Sindh pursuant to 
order dated 21.3.2019 
 CMA No. 7923/19 
 
 
 
 
Application to deposit the entire 
money deposited by Bahria Town 
Pvt. Ltd in the public account of 
Federal Government 
 
  
CMA No. 7617/19 & 
CMA 1878/2020 
Implementation of judgment dated 
4.5.2018 in CMA 376-K/2014 
 CMA 2012/2020 
 
  
In attendance 
: Mr. Khalid Javed Khan, Attorney General 
Mr. Salman Talibuddin, A.G. Sindh 
Syed Ali Zafar, ASC for BTPL 
Mr. Farooq H. Naek, Sr. ASC for MDA 
 
  
Date of hearing 
 
29.6.2020 
 
 
 
 
 
ORDER 
 
 
 
We have before us four applications, (i) CMA 
7923/2019) moved by the learned Advocate General for Sindh, (ii) 
CMAs 7617/2019 & (iii) 2012/2020 filed by and on behalf of 
Attorney General for Pakistan, and CMA 1878/2020 filed by Malir 
Development Authority. We have been ably assisted by the learned 
Law Officers with regard to the said applications. 
 
2.  
In terms of the order dated 21.03.2019 Bahria Town have 
started depositing installments, such that as of today i.e. 
 
2 
29.06.2019, an amount of Rs. 52,694,270,554/- has been 
deposited. By order dated 23.07.2019, it was directed that the 
installments being deposited be invested (through the National 
Bank of Pakistan) in T-Bills issued from time to time by the State 
Bank of Pakistan. We are informed that as of 29.06.2010 an 
amount of Rs.5,466,940,230/- has been earned by way of 
profit/markup. 
3.  
The reason why the aforementioned CMAs came to be filed 
was that the question of how the installments being deposited by 
Bahria Town and the profit/ markup that has accrued thereon is 
to be utilized has now arisen. Valuable submissions have been 
made by the learned Law Officers in this regard. One point on 
which there is consensus of the Attorney General and Advocate 
General Sindh is that the disbursement and utilization of the 
funds be under the supervision of a high powered, “blue ribbon” 
commission headed by a retired Judge of the Supreme Court of 
Pakistan hailing from Sindh to be appointed by the Court. 
However, there is some disagreement as to who should be the 
other members of the commission. The learned Attorney General is 
of the view that inclusion of representatives of the Federation 
would be appropriate. The learned Advocate General Sindh 
strongly contests this, his view being that the matter is purely 
Provincial in nature and does not require any involvement by the 
Federation, which would be inappropriate in the circumstances. 
4.  
We have carefully considered the CMAs and the rival 
submissions. We are in agreement with the Law Officers that the 
disbursement of the funds should be in the hands of a high 
powered commission to be headed by a Chairman and having five 
voting members permanently residing in Sindh with no political 
affiliation and six non-voting members taking such position by 
virtue of their office. The Chairman to be nominated by the Hon’ble 
Chief Justice of Pakistan on the recommendations of the 
Implementation Bench. All decisions of the Commission relating to 
selection of projects, the cost of such projects and all financial 
matters directly, indirectly or by implication relating to projects to 
be undertaken shall be subject to approval of the Implementation 
 
3 
Bench of this Court. Since, as envisaged, this commission would 
have to be in operation for a number of years to come, it would 
have to be established and function accordingly and guidelines for 
its scope, mandate and funds need to be given. In view of this, we 
have made detailed provisions regarding the commission and its 
functioning, as set out in the Annex to this order, which is to be 
read as an integral part hereof. All the CMAs are disposed of in the 
above terms.  
 
 
 
  
 
 
 
 
 
 
 
JUDGE 
 
 
JUDGE 
 
 
 
JUDGE 
Islamabad,  
 
Announced on 20th of October, 2020 
 
Not Approved For Reporting 
 
 
4 
ANNEX 
 
1. 
The Commission shall consist of the following members: 
 
 
To be appointed by the Court, 
being either (i) A retired Judge 
of 
the 
Supreme 
Court 
of 
Pakistan 
hailing 
from 
and 
permanently residing in the 
province of Sindh or if not 
available for any reason then 
(ii) a named individual, an 
eminent citizen residing in 
Sindh; or (iii) the holder for the 
time being of a public office of 
or relating to Sindh; or (iv) 
some combination of (ii) and 
(iii).  
Chairman 
One person to be nominated 
by the Governor of Sindh 
subject to confirmation by the 
Implementation Bench, being 
eminent citizen resident in 
Sindh, who does not hold any 
public office and does not have 
any 
known 
political 
affiliations. 
Member 
One person to be nominated 
by the Chief Minister of Sindh 
subject to confirmation by the 
Implementation Bench, being 
eminent citizen resident in 
Sindh, who does not hold any 
public office and does not have 
any 
known 
political 
affiliations. 
Member 
Attorney General for Pakistan 
Member 
Advocate General for Sindh 
Member 
One woman out of three to be 
recommended 
by 
the 
Commission in its first meeting 
who 
is 
an 
eminent 
and 
accomplished citizen of Sindh 
and who does not hold a 
public office and does not have 
political 
affiliation. 
One 
of 
three 
such 
recommendees 
shall be nominated by the 
Implementation Bench as a 
member of the Commission.  
Member  
NON-VOTING MEMBERS WHO WOULD ATTEND BY 
INVITATION OF THE CHAIRMAN  
Chief Secretary, Government of 
Sindh 
Member 
 
5 
Finance 
Secretary, 
Government of Sindh 
Member and Secretary to the 
Commission 
Senior 
Member, 
Board 
of 
Revenue, Sindh 
Member 
Senior most officer assigned to 
Sindh in the office of the 
Auditor General of Pakistan 
Member 
Senior most officer assigned to 
Sindh in the office of the 
Accountant 
General 
of 
Pakistan 
Member 
Nominee of the Governor, State 
Bank of Pakistan, being not 
below the rank of Deputy 
Governor 
Member 
 
 
2. 
The Chairman and the first five nominated members shall 
be voting members of the Commission and are herein 
after so referred. The other members made by virtue of 
their office are referred to as the non-voting members. 
 
3. 
The Chairman and the voting members shall have a term 
of four years from the date of its first meeting but the 
Court shall retain always the power at any time to direct 
and order the replacement of any of them prior to expiry 
of the tenure. The Chairman or voting member may 
resign at any time subject to the permission of the 
Implementation Bench. If the Governor or the Chief 
Minister fail or refuse to nominate a member (whether in 
the ordinary course or by way of replacement)  within 
such time as may be granted by the Implementation 
Bench, then the Implementation Bench may make an 
appointment instead subject to the other conditions as 
stated above. No action or decision of the Commission 
shall stand vitiated by reason of any vacancy in relation 
to a voting member. The Chairman and voting members 
shall be entitled to be re-appointed for such period(s) as 
the Implementation Bench may determine.  
 
4. 
A valid quorum for any meeting of the Commission shall 
be and require the attendance of the Chairman and at 
least other three voting members, of whom one must be 
 
6 
the member nominated by the Governor and one the 
member nominated by the Chief Minister. However, in 
case two members fail to attend any meeting, the same 
shall be adjourned for a period not less than seven days. 
 
5. 
All decisions of the Commission shall be by majority of 
voting members. In case of equality of voting members the 
Chairman shall have a second/casting vote. 
 
6. 
Non-voting members of the Commission must attend 
such meetings to which the Chairman invites them: 
provided that the Chairman may, in his discretion, allow 
at any specific meeting for a non-voting member to be 
represented by his nominee, who shall be an officer next 
in seniority to the non-voting member. 
 
7. 
The Chairman or the Commission may at any time 
require at any specific meeting the attendance of any 
officer in the service of the Federation or the Province or 
the officer of any institution or public body or of the 
National Bank of Pakistan, and such officer shall be in 
attendance accordingly. 
 
8. 
The Commission shall have an office at such location and 
such physical and other resources and facilities as the 
Chairman decides on the recommendation of the 
Commission. 
It 
shall, 
likewise, 
have 
officers 
and 
subordinate staff assigned to it by the Provincial 
Government as would be sufficient for the normal and 
effective 
functioning 
of 
the 
Commission. 
The 
requirements of the Commission shall be communicated 
by the Chairman to the Chief Secretary, Sindh who shall 
meet the same in the shortest possible time. All decisions 
and 
actions 
of 
the 
Commission 
must 
have 
the 
concurrence of the Chairman of the Commission. In case 
of any difference or dispute, the matter shall be resolved 
by the Implementation Bench. The administrative head of 
 
7 
the secretariat and the officers and staff assigned thereto 
shall be the Secretary to the Commission, to be appointed 
by the Chairman who shall be answerable and subject to 
the control of the Chairman. 
 
9. 
All expenses, other than the cost of the projects, relating 
to or to be incurred by the Commission or relating to its 
work shall be met by the Government of Sindh provided 
that if there are any differences at any time regarding who 
is responsible to meet / fulfill such requirements the 
same shall be resolved by the Implementation Bench.  
 
 
10. 
By or before 01.12.2020 the Governor and the Chief 
Minister shall, through the Registrar of the Court, make 
their nominations for the voting members, through the 
Advocate General, Sindh. If any nomination is not 
accepted by the Implementation Bench, then a fresh 
nomination shall be sought within such time as may be 
determined by the Implementation Bench. The Chairman 
and nominated members shall be appointed/confirmed 
(as the case may be) by an appropriate order of the 
Implementation Bench. 
 
11. 
The Commission shall have its first meeting on or before 
25.01.2021. The Chief Secretary, Sindh and the Secretary 
of the Commission shall at all times coordinate with the 
Chairman so that the establishment of the office and all 
matters as are or may be required for enabling the 
Commission to commence its work by 25.01.2021 are 
concluded in a timely manner.  
 
12. 
The first meeting of the Commission shall be held at its 
duly notified office not later than 25.01.2021. The 
Commission shall establish such standard operating 
procedures (SOPs)  rules/regulations for its internal 
working that shall be subject to the approval by the 
Implementation Bench, enable it to have access to the 
 
8 
funds and for the disbursement thereof in such terms as 
are herein after stated. The Commission shall propose 
and suggest projects for public utility including but not 
limited to health, education, infrastructure etc for the 
people of the province of Sindh. The Implementation 
Bench shall consider and approve the project(s) from time 
to time and shall allocate such funds from time to time as 
per requirements of the project as communicated by the 
Chairman. 
 
13. 
Once approved by the Implementation Bench, the 
Commission shall then proceed to start the process for 
award of contracts and other related matters for 
implementation of the projects. The Commission shall 
have the power to approve and disburse periodical 
payments in accordance with the terms of the contract(s).  
 
14. 
For each project awarded, the Commission shall establish 
an appropriate oversight committee which shall be 
headed by a voting member and shall include such 
persons as the Commission deems appropriate, being any 
member of the Commission and/or any officer in the 
service of the Federation or the Province or the officer of 
any institution or public body. Each oversight committee 
shall regularly report to the Commission regarding the 
projects being overseen by it, in terms of such SOPs as 
are established for this purpose. More than one project 
may be entrusted to an oversight committee. Each such 
committee shall (subject to the overall control of the 
Commission) be responsible for ensuring the due 
completion of the projects being overseen by it. 
 
15. 
All projects undertaken, and being undertaken, by the 
Commission shall be subject to regular audit in terms of 
SOPs to be established by the Commission for such 
purpose. All audit reports shall be placed before the 
Implementation Bench. A yearly audit shall also be 
 
9 
conducted by the Auditor General of Pakistan who shall 
file his report before the Implementation Bench. 
 
16. 
Once a project has been completed, it shall be handed 
over to the Provincial Government for its continuance and 
operation. For this purpose, the Provincial Government 
shall, before the handing over of the project, prepare and 
place before the Commission an appropriate annualized 
budget for operation and maintenance and all related and 
ancillary purposes (which shall also include the allocation 
and appointment of appropriate staff). If the Commission 
does not accept the budget (or any part thereof) then the 
matter shall be resolved by the Implementation Bench. 
For a period of not less than three years (or such longer 
period as the Commission may deem appropriate) any 
project handed over to the Provincial Government shall be 
liable to audit/inspection by the Commission in terms of 
SOPs to be established by it in this regard. The Provincial 
Government shall forthwith take all corrective measures 
as are suggested by the Commission. If corrective 
measures are not taken, or are taken inappropriately or 
inadequately, then the Commission shall report the 
matter to the Implementation Bench for such orders as 
are deemed appropriate. Each report relating to any 
audit/inspection carried out by the Commission shall in 
any case also be placed before the Implementation Bench 
for such consideration as is deemed appropriate. 
 
17. 
Without prejudice to the inherent powers and jurisdiction 
of the Implementation Bench to at any time make such 
orders as it deems appropriate, the Commission may also 
at any time, for the removal of any difficulties in relation 
to anything covered (or that ought to be covered) by this 
Annex 
make 
an 
appropriate 
reference 
to 
the 
Implementation Bench, which shall, after notice to all 
concerned parties, make such orders as it deems fit, 
 
10
whether by way of modification, omission, addition, 
supplementation or otherwise. 
 
 
 
  
 
 
 
 
 
 
 
JUDGE 
 
 
JUDGE 
 
 
 
JUDGE 
Islamabad,  
 
Announced on 20th of October, 2020 
 
Not Approved For Reporting 
