1. "Throughout these months all local contracts and deals were negotiated, finalized and signed by CEO without any reference to or consultation with the treasurer. In addition all such deals and contracts were finalized without any bidding or tender process and without approval from the relevant committee.

In spite of this you thought it fit to approve all such deals. In my view it will be very difficult to defend all these deals and contracts in an independent audit or inquiry. Given below are a few examples of such deals.

2. Contracts amounting to Rs 6,095,100/- were concluded for installation of 10,403 chairs in enclosures designated for general public thus depriving low income citizens of witnessing the cricket matches.

Whereas the price charged by one party is Rs 492 per chair, the price of a similar chair paid to another party is Rs 600 per chair. Strangely enough, a substantial number out of these chairs were never installed for the matches with India.

3. Exclusive contracts for provision of eatables etc during matches were awarded to persons with no relevant experience at ridiculously low amounts and such persons must have made millions out of these deals.

4. A party was given a contract for provision of free lunches etc during ODIs and second Test at Lahore. Payment approved by the CEO and you includes Rs 228,114/- for providing lunches to 336 special children for each day of the five day match. The whole world knows that even 336 normal ticket paying persons were not there during the Test match what to say of 336 special children.

5. A team of marketing consultant and a lawyer was engaged, again without any competitive bids or consultation with the treasurer or any committee, at a remuneration of Rs 7,000 per hour (in addition to boarding, lodging, traveling and daily allowance of Rs 3000) for work in connection with various foreign contracts relating to the Indian series.

In addition, the marketing consultant will receive a percentage of all PCB income above a certain figure. This kind of compensation arrangement is unheard of where contracts have to be awarded on the basis of highest bid.

These gentlemen have already been paid over Rs2 million and are ultimately likely to cost PCB well over Rs 4million. Employment of a lawyer at such a high price was even otherwise unnecessary in the presence of a regular and competent legal advisor of PCB.

6. A team of 4-5 ex-bureaucrats and others was appointed to carry out certain duties as part of a control room in connection with the Indian series. At best it was part time work for some of the days during the series as there was neither any crowd nor any need for a control room during Test matches.

Each of these persons has been paid a daily allowance of Rs3000/- per day for 40 days amounting to Rs90,000 per month whereas a salary of less than Rs50,000/- per month is being paid to full time general managers of PCB.

7. A mobile ticketing booth was got fabricated at a cost of Rs 750,000/-. The board has sold tickets for matches for the last 50 years without any such contraption. It was sheer waste of money particularly in view of scandalous handling of sale of tickets which is now well known.

8. Contrary to well tried and tested method of sale of tickets through banks, a party was given a contract for handling printing and sale of tickets. Whereas banks used to render this service free of cost, PCB is supposed to pay huge sums to this party for work which has brought nothing but shame and disgrace to the board.

In spite of conclusion of the series four weeks ago, this party has failed to submit a satisfactory account of ticket sales. In fact according to newspaper reports this party has alleged that it had handed over large number of tickets (worth Rs 18.6 million) to top officials of PCB of which there is no record or reconciliation.

9. For the Pakistan-India series you had allocated certain quota of tickets in highest enclosures for board officials and their families and friends against payment. Accordingly various officials, including the undersigned had deposited money with PCB for tickets out of this quota.

Most of us were humiliated and refused any tickets by CEO who was the sole custodian of this bounty. Needless to say those tickets were made available to his friends and cronies in unlimited numbers, record of which is available at PCB.

10. Maltreatment and insult suffered by ex-Test cricketers and icons with regard to non-availability of tickets even against payment is now well known for which you had to offer public apology.

In addition no facility was provided to officers and lower staff of PCB. All this was due to absence of any committee system and concentration of all powers in one man.

11. Under your approval, Allied Bank Ltd was asked on April 9, 2004 to transfer certain amount out of funds in PCB's account maintained with this bank. As of today, the bank has failed to make that transfer in compliance of PCB's instructions.

This is a serious violation and unacceptable behavior on part of this bank and the same is liable to be reported to State Bank for penal action. Obviously ABL would not have taken such a daring step if one of its paid employees was not the CEO of PCB.

12. There is a resource management committee of PCB which is meant to process all matters relating to appointments, terminations, increments and promotions of personnel.

There has been no meeting of this committee since assumption of office by you and all relevant matters have been decided without reference to this committee including promotion of three persons as general managers.

Even otherwise it is strange that such a decision of promotion to the highest cadre has been taken without waiting for the report from LUMS on restructuring of PCB.

13. You sanctioned two special bonuses and two special increments to all PCB employees in connection with the Indian series. While there is precedent for payment of bonus in case of a series win, it is rather strange to pay bonus in case of such a humiliating defeat to India.

In any case there is no precedent for increments to staff of series to series basis as it is an annual feature. The approval was granted by you once again without reference to or consultation with the treasurer or resource management committee.

14. Allegations have been floated by well-know quarters that I have been a source of inside information to Mr Ijaz Butt on account of my relationship with him. I have been deeply hurt by this mischievous and totally false allegation particularly when the source is a colleague in the PCB.

I am a Formant, an MBA and senior member of professional accountancy institutes of both Pakistan and USA. I have served as elected vice president of Institute of Chartered Accountants of Pakistan and Lahore Chamber of Commerce and Industry. Even at PCB I have served for four and half years as treasurer.

"I have brought all these matters and others to your attention off and on and have recorded my dissent and reservations on most of such matters as and when these came to my attention. I regret to say that no remedial action has so far been taken.

"Under these circumstances, I do not find it possible to continue my association with PCB when I am unable to discharge my duties of control and oversight with reference to transparency, probity and due process in conduct of financial affairs of PCB.

"Accordingly I tender my resignation as treasurer PCB with immediate effect. However, I propose to hand over charge of my office on May 20, 2004 to ensure smooth transfer of various documents and record etc."