The state institutions, Election Commission of Pakistan (ECP), National Accountability Bureau (NAB), Federal Investigation Agency (FIA) and Federal Board of Revenue (FBR), have utterly failed to scrutinise the declarations of assets, liabilities, incomes and expenditures of parliamentarians. Any misdeclaration by any elected member can lead to his/her disqualification as well as punishment of permanent disqualification as proved in the recent case decided against Nawaz Sharif, three-time elected prime minister.

It is an incontrovertible fact that declarations filed by a majority of parliamentarians do not justify their standard of living vis-à-vis disclosure of meagre salary income from the state as their only source of income. In the face of this reality, people are justified to ask as to why action is restricted in the case of Nawaz Sharif and his family alone.

A story in The News [PTI legislators and federal taxes, February 20, 2017] presents a shocking state of affairs as allegedly in Khyber Pakhtunkhwa, a number of parliamentarians of Pakistan Tahreek-e-Insaaf, including some ministers, did not bother to either file income tax returns or showed zero income tax liability. The issue is not confined to KP. The data available at website of FBR (Tax Directory for 2013, 2014, 2015 and 2016) and declarations filed with ECP confirm that majority of legislators are extremely callous and lax about their tax obligations. When elected members are not ready to keep their financial matters transparent, how can they enforce a system of accountability in the case of powerful segments of society -- generals, judges, high-raking civil servants and rich and mighty businessmen, including owners of media houses?

Unfortunately, the submission of declarations by many lawmakers still remains a formality. The ECP simply receive them and publish the same in the official gazette without any verification/scrutiny. Many lawmakers conveniently ignore the requirement of submitting statements of assets of their spouses and dependents, for reasons best known to them. Many just say "as before". It is a matter of record that in many cases, the value of assets is understated. Many as per declarations do not own any vehicle, but are seen moving in motorcades! Many hold properties abroad through offshore companies or benami but do not mention any interest outside Pakistan in any property or business.

The question is who should scrutinise the declarations of lawmakers? NAB, FBR, FIA and State Bank of Pakistan (SBP), it may be reminded, expressed inability to proceed in Panama Papers matter before the Supreme Court. During the hearing of Panama case in Supreme Court on February 21, 2017, the issue of dysfunctional institutions as captive in the hands of the mighty surfaced. The institutions argued that they lacked effective and comprehensive legal and procedural framework for accountability of the elected representatives.

Panama and Bahamas Papers and information from other sources show that some of our elected representatives and many other individuals have assets outside the country -- mostly held benami through offshore companies. Shockingly, before the decision against Nawaz Sharif, his special assistant on revenue said that no action was possible under the Income Tax Ordinance, 2001, due to time limitation of six years. Why did he not suggest amendments in tax laws in the Finance Bill 2017 to remove this limitation for retrieving enormous tax losses caused by looters and plunderers of national wealth? Why should the looters of national wealth and tax evaders be given any protection and immunities?

FBR should have been equipped to deal with tax evaders but political masters, even after ouster of Nawaz Sharif, want to continue with obnoxious laws like sections 5 and 9 of Protection of Economic Reforms Act, 1992 and section 111(4) of the Income Tax Ordinance, 2001 to give protection to criminals. In these circumstances, how can heads of SBP, FIA, NAB, ECP or FBR investigate powerful men in power?

It is worth mentioning that ECP on November 28, 2016 decided to reactivate its Political Finance Wing for the purpose of random scrutiny of the declarations of assets and liabilities of legislators. This decision came in the wake of disqualification petitions against Nawaz Sharif, his offspring and son-in-law, federal finance minister, chairman and general secretary of Pakistan Tehreek-e-Insaaf etc.

All members of the national as well provincial assemblies are bound under section 42A(1) of the Representation of Peoples Act, 1976 (ROPA) to submit a statement of assets and liabilities of their own, along with those of their spouses and dependents annually to the Commission by the thirtieth day of September each year. Members of the Senate are also required to do the same under Senate (Elections) Act, 1975. The examination of these declarations show that a vast majority even did not follow the prescribed manner in which details are required to be filed and ECP has never issued them any notice.

According to a press report, ECP started scrutinising the declarations of as many as 100 parliamentarians -- the process was initiated from December 1, 2016 but is yet not completed. The Political Finance Wing of ECP was reportedly to seek help of FBR, Auditor General, provincial revenue departments, FIA and other institutions. The Political Finance Wing and Confidential Wing of ECP were earlier merged into a directorate for carrying out the task of scrutiny. It was said that "if any legislator is found guilty of concealing his assets or making any other false declarations, he/she is considered committing "corrupt practices" [section 42A(4) of ROPA] to be tried under section 82 of ROPA -- it prescribes imprisonment for a term up to three years". However, ECP till today has yet not made public results of scrutiny of declarations of 100 parliamentarians. People have a right to know under Article 19A of the Constitution.

Critics say that process of scrutiny by ECP was nothing more than eyewash. There was no meaningful coordination between ECP and SBP, SECP, FBR, NAB or FIA or any other department. So long as these institutions are subordinate to powerful political masters, there cannot be an independent and result-oriented scrutiny of declarations of the legislators. The best way to scrutinise the veracity of declaration of lawmakers and all persons in the service of Pakistan is through constituting a joint Parliamentary Standing Committee on Asset Disclosures & Investigation that can seek the help of experts or through an independent commission comprising retired judges and officers having skills and impeccable reputation. This House Committee of Independent Commission should be empowered by proper legislation to examine the declarations of lawmakers and order concerned departments to probe sources of acquisition of assets and expenses etc.

It is high time that all political parties should seriously consider enacting a comprehensive law, ‘Investigation of Declarations of State Functionaries & Public Representatives’. Under this law, SBP, FIA, FBR, ECP and any other department or institutions should be obliged to share with joint Parliamentary Standing Committee on Asset Disclosures & Investigation all declarations filed by persons in the service of Pakistan, holding public offices and elected representatives or any other information specifically required for any investigation.

The committee can compare declarations filed under the Civil Servants Act, 1973, Army Act, 1952 and related rules, Representation of People Act, 1976, the Senate (Election) Act, 1975, Rule 4 of the Political Parties Rules, 2002, with those filed under the Income Tax Law or with any other department for any purpose. In case of any discrepancy or proof of suppression and/or and concealment (may be provided by anybody or a whistleblower), the committee can refer the matter to the relevant department/authority e.g. SBP, FBR, NAB, FIA, military authorities, as the case may be, to take action under the law. This is the desirable/reliable system of accountability, adopted by many countries known to be highly transparent as per authentic surveys and indices.