IN THE SUPREME COURT OF PAKISTAN 
(Appellate Jurisdiction) 
 
 
PRESENT: MR. JUSTICE MIAN SAQIB NISAR, HCJ 
 
 
MR. JUSTICE FAISAL ARAB  
 
 
MR. JUSTICE IJAZ UL AHSAN 
 
 
MR. JUSTICE MUNIB AKHTAR 
 
 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
Advertisement by UBL and HBL regarding raising of Funds for Diamer Bhasha and 
Mohmand Dam by the government of Pakistan. 
 
In attendance: 
Mr. Khalid Jawed Khan,  
Attorney General for Pakistan 
Syed Nayyar Abbas Rizvi, Addl.A.G.P. 
Mr. Tariq Bajwa, Governor State Bank. 
Mr. Arif Ahmed Khan, Secy. Finance.  
Mr. Saleemullah Khan, Executive Director 
(Finance State Bank). 
Dr. Rahim Awan, Secy.  
Law & Justice Commission 
Mr. Sanaullah Gondal,  
Dy. Legal Advisor (State Bank) 
Syed Ansar Hussain, Assistant Director  
State Bank 
Mr. Muhammad Saleem Baig,  
Chairman PEMRA 
Ms. Rukhsana Yasmeen, Chairman FBR.  
Dr. Muhammad Iqbal, Member FBR. 
Mr. Ali Naseer, Jazz.  
Muhammad Basharat, Telenor.  
Muhammad Ayub, Zong. 
Naveed K. Butt, U-fone) 
Mr. M. Talib Dogar, D. G. (Service) PTA. 
Mr. Arif Sargana, Director (PTA) ECO. 
Mr. Aadil Umer Khalil, Dir (CA) PTA. 
Mr. Muhammad Khurram Siddiqui, 
(Dir) Law PTA. 
 
 
 
Date of hearing: 
11.07.2018 
 
ORDER 
 
 
Vide order dated 04.07.2018, passed by this 
Court, we had emphasized the urgent need for construction of 
Dams and appealed to the Nation to make its contribution in 
a fund being established for this purpose by way of donations 
for this National cause. The State Bank of Pakistan has 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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accordingly set up an account titled, “Supreme Court of 
Pakistan – Diamer Bhasha & Mohmand Dams – Fund”. The 
account has been set up to receive donations from the Nation 
for the sole purpose of construction of the aforenoted Dams 
(Diamer Bhasha & Mohmand Dams).  
 
2. 
 
Donations can be made at all Branches of the 
State Bank of Pakistan, all Treasury Offices and Branches of 
National Bank of Pakistan as well as other Banks including 
Micro Finance Banks. Such donations can be made in the 
form of cash, cheques, pay orders, demand drafts, prize 
bonds deposited either at the counters or through online 
transfers. The Banks receiving such donations shall provide 
duly stamped/signed receipts acknowledging receipt of the 
donations. 
 
3. 
 
Branches of all Banks (15000 approximately) 
across the country receiving such deposits shall prominently 
display banners on their entry points stating that donations / 
contributions are being received in these branches for the 
construction of Diamer Bhasha & Mohmand Dams as ordered 
by the ‘Supreme Court of Pakistan’. 
 
 
 
4. 
 
The State Bank of Pakistan has set up a Toll Free 
Helpline No.021-111-723-273 for answering queries as well 
as receiving complaints from anyone interested in making a 
donation. Other Banks shall also set up their separate 
Helplines which will be notified through their advertisements 
in the Print and Electronic Media. 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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5. 
 
An IBAN Number has also been allocated to 
facilitate receipt of online donations/contributions in the 
Fund through internet banking and ATMs. This IBAN Number 
shall be displayed on the websites of the State Bank of 
Pakistan and the Supreme Court of Pakistan.   
 
6. 
 
Persons wishing to make donations through 
Credit/Debit Cards may do so without any extra charge on 
payments made through such Cards if these are issued 
domestically. However, payments made through credit/debit 
Cards issued outside Pakistan will be subject to charges (if 
any) applicable in the respective countries. 
 
7. 
 
Branchless Banking i.e. Omni/Easy Paisa, etc 
operated by their approximately 400000 Agents across the 
country shall be made functional within 48 hours from today. 
All donations/ contributions received in any form and in any 
Bank shall within a maximum time of 30 minutes of the 
transactions be transmitted to the Fund account with the 
State Bank of Pakistan. 
 
8. 
 
Donations/contributions 
received 
by 
Banks 
through Debit/Credit Cards transactions and Branchless 
Banking Agents shall be settled with the State Bank of 
Pakistan within 48 hours.  
 
9. 
 
The State Bank of Pakistan shall communicate the 
amounts received in its account to the Registrar of this Court 
on hourly basis through its data acquisition portal. 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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10. 
 
The Pakistani Missions as well as all Branches of 
Pakistani 
Banks 
abroad 
shall 
receive 
donations/contributions. 
The 
routing 
instructions 
for 
remittances from abroad shall be displayed on the websites of 
this Court as well as the State Bank of Pakistan.  
 
11. 
 
The Ministry of Foreign Affairs is directed to issue 
appropriate directions to the Pakistani Missions abroad in 
consultation with the State Bank of Pakistan for receiving 
donations / contributions and transmission of the amounts 
received by them to the designated account of the Fund with 
the State Bank of Pakistan. 
 
12. 
 
Subscribers of cellular mobile phone companies 
namely Mobilink (Jazz), Telenor, Zong and Ufone wishing to 
make donations / contributions may dial short code i.e. 8000 
which will result in an automatic deduction of Rs.10/-. The 
amount so received by the said Companies shall be 
transferred on daily basis to the Fund with the State Bank of 
Pakistan. All four cellular mobile phone companies shall 
display on their websites, the amounts received by them 
which shall be transferred to the Fund account on daily 
basis.  
 
13. 
 
Aforesaid cellular mobile phone companies have 
voluntarily undertaken to run a media campaign of 5-8 
seconds on the Print and Electronic Media publicizing this 
initiative.  
 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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14. 
 
Mobilink (Jazz) and Telenor shall also facilitate 
receipt of contributions / donations through Jazz Cash and 
Easy Paisa modes. These companies shall advertise the mode 
and manner through which contributions/donations through 
Jazz Cash and Easy Paisa can be made. All amounts received 
in this regard shall be transferred to the Fund with the State 
Bank of Pakistan on daily basis.  
 
15. 
 
All four cellular mobile phone companies through 
their respective Banks shall provide details of collections to 
the Registrar of this Court and shall also display details 
thereof on their respective websites on daily basis which shall 
be accessible to the public.  
 
16. 
 
The Ministry of Information and Broadcasting has 
in consultation with the State Bank of Pakistan, Pakistan 
Telecommunication Authority and Print & Electronic Media 
Regulatory Authority prepared an advertisement campaign for 
the media to increase public awareness through the Print as 
well as Electronic Media which shall be run by all Print and 
Electronic Media houses/channels/FM Radio Station free of 
cost as public service messages. 
 
17. 
 
PEMRA and the Ministry of Information shall 
ensure that the media campaign for the Fund run effectively 
and efficiently and is allocated sufficient time during prime 
hours for raising public awareness about the, “Supreme 
Court of Pakistan – Diamer Bhasha & Mohmand Dams – 
Fund”. 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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18. 
 
We direct the Ministry of Law & Justice in 
consultation with Federal Board of Revenue to promulgate an 
Ordinance for inter alia making appropriate amendments in 
different laws including the Income Tax Ordinance to ensure 
that donations/contributions made to the Fund are not 
subjected to any taxes or deductions. The contributions made 
to the Fund shall be treated as contributions towards 
charitable purposes and shall not be liable to any tax/duty 
whatsoever. The Ordinance shall also cater for the following:- 
i) 
Exemption to any income of, “Supreme 
Court of Pakistan – Diamer Bhasha & 
Mohmand Dams – Fund; 
 
ii) 
Exemption to the Fund from minimum tax 
on turn over under Section 113 of the 
Income Tax Ordinance, 2001; 
 
iii) 
Exemption from withholding tax on payment 
received by the Fund; 
 
iv) 
All 
Provincial 
Governments 
and 
their 
respective Revenue authorities shall provide 
appropriate 
exemptions 
under 
their 
respective Laws and if necessary issue 
appropriate Ordinances; 
 
v) 
Any person making donations /contributions 
to the Fund shall not be subjected to any 
inquiry or probe as to the sources of the 
funds utilized for making contributions/ 
donations by any Department, authority or 
person; and 
 
vi) 
The Auditor General of Pakistan as well as 
all Accountant Generals of the Provinces 
shall assist the Registrar of this Court in 
CMA NO.6155/2018 IN CONSTITUTION PETITION NO.57/2016 
 
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maintaining, 
operating 
and 
conducting 
audits of the Fund from time to time. 
 
19. 
 
This Court has not authorized any individual or 
group, etc to collect donations.  
 
20. 
 
We are confident that the systems being put in 
place on the recommendation of the Governor, State Bank of 
Pakistan, various Government Departments as well as 
representatives of the Cellular Mobile Phone Companies and 
other experts shall operate smoothly and seamlessly towards 
achieving the objective of this national cause. All concerned 
have assured this Court that in case any problems are 
experienced at any stage and of any nature in receipt of 
contributions, the same shall immediately be resolved.  
 
21. 
 
Let this matter be listed for hearing 30.07.2018. 
  
 
 
 
CHIEF JUSTICE 
 
 
 
 
 
 
 
 
 
 
 
 
 
ISLAMABAD, THE 
11th of July, 2018. 
ZR/* 
NOT APPROVED FOR REPORTING 
 
 
 
 
 
JUDGE 
 
 
JUDGE 
 
 
JUDGE