At the end of Musharraf era and general elections of 2008, citizens of Pakistan thought that their elected representatives would respect their mandate by establishing an egalitarian society and ensuring accountability of all, especially the mighty men in robes, khaki and mufti. The conduct of two governments during the Decade of Democracy (20018-13) frustrated their hopes as there were increased incidences of more serious financial crimes despite the stringent law, the National Accountability Ordinance, 1999, made effective from 1985 by the military dictator — it extends to public office holders as well as private individuals/entities (Dr Mobashir Hassan and other versus FOP and others PLD 2010 SC 265). The role of National Accountability Bureau (NAB) in curbing perpetual and growing corruption since its inception has been highly disappointing. Even after submission and resubmission of reports of “mega corruption cases” before the Supreme Court, NAB has failed to prosecute a single big fish. The prosecution of Nawaz Sharif in Avenfield case was extremely poor and he got bail from Islamabad High Court. The critics say that since the main emphasis of NAB has been on plea bargains to pocket hefty amounts as “share” out of looted funds, the offenders remained unpunished by paying peanuts. Among many proofs of rampant corruption in society is an ever-growing size of the parallel economy and tax evasion. Though politicians criticise what they call “draconian NAB law” but they never made any serious effort to amend it in accordance with Article 10A of the Constitution that arrest/prosecution by NAB should require prior approval of a high-powered judicial committee or a supervisory judge. In a report released in response to allegations by politicians of “character assassination” and “campaign for tarnishing of image”, NAB claimed an impressive overall performance with a prosecution rate of 70 percent and not 7 percent as claimed by the Prime Minister In the wake of arrests of Shahbaz Sharif and Khawaja Saad Rafique, entire Opposition is alleging that NAB, as is in the past, is working on a “political agenda”. However, the Opposition Leader has never contradicted a report published in an English daily that the contractor hired for Lahore Orange Line Metro Train project “confessed irregularities and agreed to return the money involved”. Why did Shahbaz Sharif hire a contractor of dubious dealings who was arrested and released by returning nearly Rs. 250 million to NAB in March 2016? Why did NAB not secure punishment for him! This is the real face of corruption and accountability in Pakistan!! NAB claims to have recovered Rs. 296 billion since its inception. In a report released in response to allegations by politicians of “character assassination” and “campaign for tarnishing of image”, NAB claimed an impressive overall performance with a prosecution rate of 70 percent and not 7 percent as claimed by the Prime Minister. In the first nine months of 2018, the number of complaints, inquiries and investigations were almost double as compared to the same period of 2017. During the year 2017, 26,551 complaints were received by NAB. While battle of words is going on between NAB and its critics, nobody remembers what happened to the judgement of Supreme Court of Pakistan, in Suo Moto Case No. 26 of 2007 and Human Rights Case Nos. 2698/06, 133, 778-P, 13933 and 14072-P of 2009. In these cases, on June 3, 2011, a three member Commission, headed by Justice (Retd) Syed Jamshed Ali, was constituted to prepare a report in respect of recovery of written off loans from 1971, onwards. The Commission submitted its report on February 20, 2013. The Court in its order of the same date observed: “the report of the Commission to be made public, which is available for inspection according to the Rules to all and sundry.” One wonders why NAB has yet not conducted any investigation on the basis of this report even after a lapse of 5 years! The Commission’s report, text of which is not published by any newspaper till today, reveals that Rs. 87 billion were written off in 38 years — Rs 2.38 billion between 1971 and 1991 and Rs. 84.62 billion between 1992 and 2009. The report not only recommended action against those who got their loans written off but also against the bankers and the officials who helped in getting the loans waived off. Why has NAB not taken any action against the culprits despite the clear findings of the Commission? According to a Press report, the Commission recommended action against many beneficiaries of loan write-offs that included such persons as the former President, former Prime Minister and his wife etc. Among celebrities were leading businessmen, professionals and bureaucrats. After issuing notices to 222 beneficiaries in May 2014, the Supreme Court has yet not concluded the case. The Justice (Retd) Jamshed’s Commission suggested four steps: (i) principal amount should be recovered less payment already made, if any (ii) tribunals comprising on-duty or retired judges of High Courts should be set up for the recovery of amounts (iii) legislation for the recovery of written off loans should be made and (iv) action should also be taken against the credit committees. As expected, the powerful vested interests successfully blocked all these steps. Till today, not a single rupee stands recovered from any big fish by NAB and/or Supreme Court. The inquiry into loan write offs by the Commission revealed the modus operandi for plundering public money by the powerful segments of society but for these financial crimes NAB has failed to nab the culprits. This is the real crisis of Pakistan where the institutions established to curb corruption resort to protecting it. Corruption, tax evasion, rent-seeking and black money are not isolated phenomena. These are symptoms of crony capitalism in a dominantly mendacious society. The real challenge is dismantling of structures giving rise and protection to these maladies. Pakistan, or any other country, cannot win the war against corruption and eliminate black money by demonetisation alone unless it destroys the very foundations of corruption and confiscates assets created by plunderers of the national wealth and tax evaders. Though corruption is a way of life in Pakistan—all institutions are affected with this malady — but the target of retribution in the media as usual, are politicians and not civil-military high-ups. Politicians allege that “the sacred cows” — military and judiciary — are once again “united” to “malign” us. Strangely, they do not realise that nobody is preventing them to start accountability first amongst their own ranks and then against the mighty miltro-judicial-civil complex. Accountability should be for all — a selective one is as bad as none. The real rulers of Pakistan — powerful members of militro-civil complex — protect and promote corrupt, inefficient politicians and then use media to weaken their authority to take independent decisions as legislators and policymakers. Through these means they subtly profess control over the State. However, greedy businessmen-turned-politicians cannot absolve themselves of wrongdoing by using the argument “we are helpless”. If they are serious, which they are not, to carry out accountability of all, they must demonstrate it with their actions instead of abusing NAB and what they call “Establishment”. The writer, Advocate Supreme Court, is Adjunct Faculty at Lahore University of Management Sciences (LUMS). Email:ikram@huzaimaikram.com; Twitter: @drikramulhaq Published in Daily Times, December 16th2018.