Institution of Wakf
DAWN of Aug 8 carries a very interesting article on “The institution of Wakf” by Syed Imad-ud-Din Asad, as a Friday feature. The article is very illuminating and the writer’s comments on the origin and operation of Wakf in Islam are greatly appreciated.
However, one aspect of Wakf, which he has not discussed is about the operation of Wakf-al-aulad. It was Quaid-i-Azam Mohammad Ali Jinnah who had piloted the bill in the Indian Legislative Council for introduction of Wakf-al-aulad and that law is still in operation in Pakistan.
Mr Asad says that “a Mutawalli of a Wakf has no right to the property belonging to the Wakf. The property is not vested in him and he is not a trustee in the technical sense, his status is merely that of superintendent or manager”.
In a recent decision in a Wakf-al-aulad income case, the Income Tax Appellate Board has recommended that the assessment of the income of Wakf-al-aulad from the property through rental realization on behalf of the beneficiaries by the Mutawalli should be on the basis of the entire income of Mutawalli, and not on the share of each beneficiary. It is requested that Syed Imad- ud-Din may comment on this aspect also.
RAZIUDDIN SHAIKH
Lahore

