IN THE SUPREME COURT OF PAKISTAN 
(REVIEW JURISDICTION) 
 
 
PRESENT: 
MR. JUSTICE TASSADUQ HUSSAIN JILLANI, HCJ 
MR. JUSTICE SH. AZMAT SAEED 
MR. JUSTICE MUSHIR ALAM 
 
C.R.P. NO. 1/2014 IN CONSTITUTION PETITION NO. 20/2013 
AND 
C.M.A. NO. 247/2014 AND C.M.A. NO. 2641/2014 IN C.R.P. 
NO. NIL OF 2014 IN CONSTITUTION PETITION NO. 20/2013 
(Action regarding distribution of development funds by ex-Prime Minister Raja Pervez 
Ashraf) 
 
Review on behalf of SNGPL through MD 
 
(In CRP 1/2014) 
Review on behalf of Federation of Pakistan  
(In CMA 247/2014 in  
CRP No. Nil of 2014) 
 
In Attendance: 
Mr. Salman Akram Raja, Attorney General 
 
Mr. Haq Nawaz, Addl. Secretary Finance 
 
Mr. Waqar Rana, Consultant 
 
Mr. Dil Nawaz Cheema, Consultant 
 
Mr. Faisal, ASC in CRP No. 1/2014 
 
Date of Hearing:  
14.05.2014 
 
ORDER 
 
C.M.A. NO. 2641/2014 
 
 
This is an application on behalf of learned Attorney 
General for Pakistan who wishes to substitute himself with Mr. 
Shah Khawar, the then Additional Attorney General, who has been 
elevated. Subject to all just exceptions, this application is allowed. 
Let the review petition be numbered.   
CIVIL REVIEW PETITION NO. _______ OF 2014  
2. 
 
Learned Attorney General for Pakistan submits that 
the Constitutional intent reflected in Article 84(a) of the 
Constitution is that in respect of any financial year if an amount 
authorized to be expended for a particular service for the said year 
is insufficient, or a need has arisen for expenditure upon some new 
service, which was not included in the Annual Budget for that year 
CRP 1/2014 etc 
2
or (b) any money has been spent on any service during a financial 
year in excess of the amount granted for the said service for that 
year, the Federal Government shall have power to authorize 
expenditure from the Federal Consolidated Fund, whether the 
expenditure is charged by the Constitution upon that Fund or not, 
and shall cause to be laid before the National Assembly 
Supplementary Budget Statement or, as the case may be, an 
Excess Budget Statement, setting out the amount of that 
expenditure, and the provisions of Articles 80 to 83 shall apply to 
those statements as they apply to the Annual Budget Statement. 
However, this Court in para 39 of the order under challenge has 
made an observation which is not only violative of Article 84 of the 
Constitution but also not in consonance with para 31 & 39 of the 
order under challenge. Mr. Haq Nawaz, Additional Secretary, 
Finance, submits that the Prime Minister has surrendered his 
discretionary powers to allocate funds.   
3. 
 
Having heard learned Attorney General for Pakistan, 
we find that the Constitutional intent reflected in Article 84 of the 
Constitution is explicit in authorizing the Federal Government to 
use the expenditure from the funds indicated therein and that 
power is available to the Federal Government both for a service 
which has already been authorized in the Annual Budget or any 
new service (Article 84(a) and there is no clog which is indicated in 
the last line of para 39 to which the learned Attorney General has 
taken exception, which reads as follows:- 
“In fact, rule 197 indicates that in the case of supplementary 
grants, the assent of the National Assembly is to be obtained 
before these funds are made available.”  
 
CRP 1/2014 etc 
3
4. 
 
Prima facie, the submissions made by learned Attorney 
General require consideration because in terms of Article 84(a)&(b) 
of the Constitution, the Constitutional intent ex-facie appears to be 
that for the exigencies / services mentioned therein, the Federal 
Government may expend the amount and thereafter the same be 
laid before the National Assembly in the supplementary budget or 
the excess budget statement.  
5. 
 
Let notice be issued to Secretary Finance and the 
Auditor General for Pakistan for 2.6.2014. In the meanwhile, no 
discretionary grant shall be granted either by the Prime Minister or 
the Minister. No funds shall be expended on any scheme at the 
behest of any MNA or MPA. However, the Federal Government may 
proceed to grant expenditure in terms of Article 84 of the 
Constitution, if it is a scheme of national or public interest. Notice 
shall also issue to all the applicants in the CMAs noted in the 
judgment under challenge.   
CIVIL REVIEW PETITION NO. 1/2014 
5. 
 
Re-list.  
 
 
CHIEF JUSTICE 
 
JUDGE 
 
 
 
JUDGE 
Islamabad, the 
14th of May, 2014 
Khurram 
