Under which law a civil society organization is registered is important, inasmuch as it is then thatlaw which will govern the operation <strong>of</strong> the organization. 125 There are only two laws under whichregistration appears to be mandatory, however, one applicable only to nonpr<strong>of</strong>it organizationsproviding for the welfare <strong>of</strong> specific disadvantaged people or for specific purposes, and the otherapplicable to awqaf. 126 Although certain tax and other advantages may accrue from registration,many civil society organizations in Pakistan are never even registered. As observed in one study,a number <strong>of</strong> nonpr<strong>of</strong>it organizations are established despite a lack <strong>of</strong> awareness <strong>of</strong> thelegal/regulatory procedures and consequences regarding their establishment and operation. 127This contributes to a great deal <strong>of</strong> mistrust between civil society organizations and thegovernment. 128 Of the 45,000 active civil society organizations in Pakistan, according to anestimate in 2000, more than a third (34.1 percent) were not willing to be registered under any lawand more than half (55.7 percent) registered under only two laws. 129B. THE WAQF AS AN ELEMENT OF C<strong>IV</strong>IL SOCIETY IN PAKISTAN1. BACKGROUNDAgainst the sociopolitical and legal/regulatory backdrop described above, the waqf (or wakf, as itis <strong>of</strong>ten spelled in Pakistan) has remained virtually intact as a philanthropic and charitableinstitution. Indeed, in today’s sociopolitical climate in Pakistan -- where the state is trying tostrike a balance between operating as a secular institution (resisting efforts to create a theocracy)and yet appease the religious (especially Islamic) elite -- waqf institutions may be an effectiveway for the state to strengthen its political legitimacy, remedy its problems with public servicesdelivery and, at the same time, endorse a venerable Islamic institution. In addition, becauseawqaf are almost always local in scope and management, they could more likely be viewed asnon-threatening in a society where foreign-based philanthropy is not trusted, especially as it isperceived by conservative religious groups as ‘trying to subvert [Pakistani] traditional andreligious value system … [wanting] to introduce western cultural practices and values someaspects <strong>of</strong> which, according to the conservatives, are obscene and vulgar, and therefore, a threatto [Pakistani] way <strong>of</strong> life.’ 130The tradition <strong>of</strong> creating awqaf in Pakistan traces its roots back to the introduction <strong>of</strong> Muslim rulein that region, between the 8 th and 18 th centuries. While there were indigenous practices <strong>of</strong>philanthropy and charity already evident, Muslim rulers recognized that through establishment <strong>of</strong>awqaf they not only fulfilled their religious obligations <strong>of</strong> zakāt and sadaqah, but they alsogained greater authority and power. 131 As such, the Muslim aristocracy and other wealthy elite(the enormous wealth <strong>of</strong> South Asia was centered in the hands <strong>of</strong> a few) established a great125 Ibid 254.126 Zafar Hameed Ismail, above n 119, 3: Ismail refers to the first law as the only law under whichregistration <strong>of</strong> civil society organizations is mandatory; however, as is clear from the discussion <strong>of</strong> waqfregulations below, the filing <strong>of</strong> a ‘statement <strong>of</strong> particulars’ with the court, including a copy <strong>of</strong> the waqfdeed, is clearly mandatory with respect to awqaf. In addition, the various provincial waqf ordinances alsoexpressly require registration <strong>of</strong> waqf property.127 Ibid 1.128 Ibid.129 Zafar Hameed Ismail and Quadeer Baig, above n 1, 252.130 Muhammad Asif Iqbal, Hina Kahn, and Surkhab Javed, above n 108, 39, quoting Mubarak Ali, ‘AreNGOs Serving West’s Interests?’, The News (Karachi), 10 May 2003.131 This was especially important for early Muslim rulers who had foreign origins. Ibid 7-8.24
number <strong>of</strong> awqaf for myriad public purposes ranging from building mosques and schools to evenestablishing an organization for financially assisting the marriage <strong>of</strong> poor girls. 132Following the end <strong>of</strong> the Muslim-era <strong>of</strong> rule in Pakistan, classical Islamic rules <strong>of</strong> establishingand managing awqaf continued to be influential. Notwithstanding this, however, the state(beginning with the colonial government as well as the series <strong>of</strong> governments followingindependence) also has sought to maintain tight control over the registration and, especially, themanagement <strong>of</strong> awqaf. Generally, the regulations promulgated by the state have not interferedwith traditional waqf principles. As is discussed below in the context <strong>of</strong> those regulations,however, some <strong>of</strong> the contemporary laws do place constraints on the waqf and give the stateunilateral power that never existed under Sharī'ah and fiqh, Islamic law and jurisprudence.Prior to 1913, awqaf in British India (including modern Pakistan) were simply created andmanaged in accordance with traditional Sharī'ah and fiqhi principles, and the state maintained afairly ‘hands-<strong>of</strong>f’ approach. When the colonial government promulgated the first major law for‘improving the legal condition’ <strong>of</strong> voluntary associations -- the Societies Registration Act <strong>of</strong> 1860(in response to the 1857 ‘Mutiny’) -- the law merely created a juridical personality and provided aregistration scheme for voluntary associations established by seven or more persons for, amongother purposes, charity. 133 No specific mention was made <strong>of</strong> awqaf. Similarly, when the TrustsAct, 1882, was passed -- extensively regulating the creation and management <strong>of</strong> trusts, settingforth the rights and liabilities <strong>of</strong> beneficiaries and the powers and duties <strong>of</strong> trustees -- it expresslyprovided that ‘nothing herein contained affects the rules <strong>of</strong> Muhammadan law as to waqf.’ 134Only in response to a decision in 1894 by the British Privy Council declaring a family waqfinvalid 135 did the colonial government pass any law specifically addressing the establishment <strong>of</strong>awqaf in British India. The Mussalman Wakf Validating Act, 1913, ironically, was enacted inorder to overturn the Privy Council decision. Together with the subsequent Mussalman WakfValidating Act, 1930, which gave the 1913 Act retrospective effect over awqaf created prior to itsenactment, 136 the Mussalman Wakf Validating Act, 1913, expressly ratifies the ‘validity <strong>of</strong> wakfscreated by persons pr<strong>of</strong>essing the Mussalman faith in favour <strong>of</strong> themselves, their families,children and descendants and ultimately for the benefit <strong>of</strong> the poor or for other religious, pious orcharitable purposes.’ 137 Interestingly, the Privy Council decision was based upon its observationthat family awqaf -- so popular among the wealthy and politically powerful Muslims in BritishIndia -- were created merely for the aggrandizement and economic benefit <strong>of</strong> the founders’families, contrary to true Islamic concepts <strong>of</strong> philanthropy and charity. The Privy Council notedthat ‘the provision for charity is so illusory that the poor are not entitled to receive a rupee till132 Muhammad Asif Iqbal, Hina Kahn, and Surkhab Javed, above n 108, 8.133 The Societies Registration Act, 1860, The Pakistan Code (1966), <strong>Volume</strong> I, from 1836-1871 bothinclusive, 69.134 The Trusts Act, 1882, The Pakistan Code (1966), <strong>Volume</strong> <strong>II</strong>I, from 1882-1897 both inclusive, 5-6: alsoexcluded are all public or private religious or charitable endowments.135 ‘The Privy Council declared the waqf alal aulad [family waqf] invalid in 1894 in the famous case <strong>of</strong>Abul Fata Mohomed-versus-Russomoy. The decision <strong>of</strong> the Privy Council caused considerable stir amongthe Muslims who believed that the verdict was an infringement <strong>of</strong> the Muslim personal law.’ at 18 July 2005. See also, R.Upadhyay, ‘WAQF(CHARITABLE ISLAMIC TRUST) -Under sustained controversy in India?’ (2004) South Asia AnalysisGroup, Paper No. 1136 < http:// www.saag.org/papers12/paper1136.html> at 19 July 2005.136 The Mussalman Wakf Validating Act, 1930, The Pakistan Code (1966), <strong>Volume</strong> V<strong>II</strong>I, from 1924-1933both inclusive, 484.137 The Mussalman Wakf Validating Act, 1913, The Pakistan Code (1966), <strong>Volume</strong> VI, from 1911-1919both inclusive, 164-5.25
- Page 1 and 2: INTERNATIONAL JOURNAL OF CIVIL SOCI
- Page 3 and 4: Letter from the EditorDear Readers,
- Page 5 and 6: TABLE OF CONTENTSIJCSL EDITORIAL BO
- Page 7 and 8: ARTICLESTHE ROLE OF THE ISLAMIC WAQ
- Page 9 and 10: ‘a bewildering array of the good,
- Page 11 and 12: [a]lthough civil society organizati
- Page 13 and 14: to integrate economic development a
- Page 15 and 16: duty.’ 55 In contrast to zakāt,
- Page 17 and 18: of such venerable educational insti
- Page 19 and 20: avoiding the appearance of impiety,
- Page 21 and 22: …’ 101 Throughout the Islamic w
- Page 23: partisan judiciary, a vigilant pres
- Page 27 and 28: made over to the plundering hands o
- Page 29 and 30: prescribed by law. 159 Like the 192
- Page 31 and 32: property is not a waqf property or
- Page 33 and 34: VIII. REFERENCESA. Articles/BooksAh
- Page 35 and 36: Meidinger, Errol E, ‘Environmenta
- Page 37 and 38: STUDENT ARTICLESINTERNATIONAL INSTR
- Page 39 and 40: interest for the Balkan, minorities
- Page 41 and 42: dimension is emphasized with Articl
- Page 43 and 44: The Copenhagen document deals with
- Page 45 and 46: Historically, the 1946 Constitution
- Page 47 and 48: service, or sometimes 239 special f
- Page 49 and 50: This position by the Greek governme
- Page 51 and 52: a member of the civil state, entitl
- Page 53 and 54: Civilization" with headquarters in
- Page 55 and 56: term "vinozhito"(rainbow) could pos
- Page 57 and 58: declare the party as unconstitution
- Page 59 and 60: The cases analyzed below, exemplify
- Page 61 and 62: ECHR, and based upon this analysis,
- Page 63 and 64: Jabuka in particular, recognized as
- Page 65 and 66: the minority still face problems in
- Page 67 and 68: BibliographyBooks:BLACK’S LAW DIC
- Page 69 and 70: Vlassis Vlassidis, Veniamin Karakos
- Page 71 and 72: THE DIFFERING TAX TREATMENT OF INVE
- Page 73 and 74: …any person who, for compensation
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the assets under management. 437 Th
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As a preliminary matter, a taxpayer
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Commissioner further summarized the
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number of itemized returns. These t
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fiduciary duty implications applica
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operate as a fraud or deceit upon t
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Policy ConsiderationsIn light of th
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more advantageous to address altern
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STUDENT NOTESBUILDING CONSUMER CAPA
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CASE NOTESC A N A D I A N S U P R E
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minimum constitutional protection t
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objective of ensuring safety in sch
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Turning to its impact on courts and
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tribunals to ensure that an appropr