Author Archives: kuldeepjha

Fact check: Is Adani group a Modi government creation?

By: Akhilesh Mishra – CEO, BlueKraft Digital Foundation

Recently, Adani group has been projected to be some sort of a Modi government creation. This is not just true about the international media post the stocks downturn, but also in the way vested Indian interests have commented.

What is the reality?

Adani saga began in 1985 when Rajiv Gandhi govt put PVCs in open general license category. PVC was main raw material for Adani family’s plastic business. Adani negotiated a deal with Gujarat State Export Corporation (Congress govt) to import PVC thus earning huge margins.

Flush with profits from PVC business, flagship Adani Enterprises was born in 1988 & listed in 1994. Main business of Adani then: initially import/export of commodities and then soon it became India’s biggest coal trader & coal mining contractor. All under Congress govt.

Next phase of Adani growth came in 1995. Unsuccessful partnership with Cargill to farm salt gave Adani unused 7,000 acres of land in Mundra. With ports liberalized in 1991 by Narasimha Rao govt, Adani entered a deal in 1995 with Gujarat Maritime Board to develop Mundra.

The Mundra port, that Adani started under Congress government, soon became operational. MT Alpha-2, a 1982 built product tanker of 4671 DWT capacity- became the first small tanker ship to have anchored at Mundra Port on 7 October 1998.

First phase of Mundra port completed in the year 2000 itself by which time Adani had already invested over Rs. 3,700 crores. In fact Mundra became a model to develop other ports like Pipavav, Dahej and Hazira under BOOT model of 1997.

Then came UPA Government under Dr. Manmohan Singh. Between 23rd June 2006 & 11th August 2008, UPA approved six SEZs of Adani group in Mundra. All these 6 approvals were merged into one vide S.O. number 1365 (E) of 27th May 2009 with additional land grant of 258.2112 Ha.

Adani’s mining & power generation operations also got their boost during UPA period. The MDO operations first commenced commercial operations on April 8, 2013 under its agreement with Rajasthan power utility. Then government in Rajasthan – Congress.

But much before 2013, in year 2010 itself,Adani group had acquired Carmichael coal mine in Australia, which subsequently faced lot of environmental issues. This international foray took place when central government was of UPA under Dr. Manmohan Singh. But this was not all.

That same year 2010, Adani group signed agreement with Indonesian government mining company PT Bukit for 60% rights over it coal reserves in lieu of Rs. 7,500 Cr investment. Govts of Maharashtra & Odisha also signed MDO agreements with Adani group.

Adani’s group’s plans to emerge as India’s leading power producer were reported in 2008 itself, when UPA was in power. The plans in 2008 included investment of Rs, 45,000 Cr over next 5-7 years to set up 10,000 MW generating capacity.

The first unit of 4,620 MW coal-fired mega thermal plant at Mundra was commissioned in 2009 itself when UPA was in power. By 2011, Adani group had already emerged as India’s leading private thermal power producer surpassing Tata, Reliance & Essar.

Even in renewables, Adani group has set up and commissioned its first solar powered plant in January 2013 itself, again while UPA under Dr. Manmohan Singh was in power at center.

What do all the above links and Adani group’s expansion pre-2014 prove? That the Adani group was already a multi domain mega conglomerate much before 2014; that it had gained approvals across sectors under UPA government and charted future growth plans basis these.

Post 2014 policies of Modi government have helped Indian businesses expand across all domains – fact reflected by more than doubling of the BSE index or the exponential growth in Startups & Unicorns. Adani group’s growth post 2014 is part of same across-the-board phenomenon.

It is not as if post 2014, opposition governments have not courted Adani to leverage the groups’ strengths. Bengal CM

@MamataOfficial met Adani in Dec 2021. Soon enough, Rs. 10,000 Cr investment was announced.

Congress M.P.

@ShashiTharoor was personally present at ground breaking ceremony of Vizhinjam Port in 2015. More recently, Adani group announced takeover of the Thiruvananthapuram airport. Tharoor again welcomed it.

More recently, the entire

@PawarSpeaks clan descended to welcome Adani group in Baramati with Sharad Pawar’s nephew personally driving Adani from airport.

But this is not all. There are innumerable examples of non-BJP governments welcoming Adani group in their states for investments in multiple industrial development projects. From Chhattisgarh to Punjab and from Rajasthan to Jharkhand, the list is all encompassing.

Adani group in Chhattisgarh: Permission for mining in Hasdeo Aranya coalfield despite reservations; Hand over of Gidhamudi and Paturia coal mines in Korba district; Jhigador mine given to Adani in auction in August 2021.

Adani Group in Rajasthan: Congress government leased 1,600 hectares of land across various zones in Rajasthan to Adani Group for 1,500 MW solar park; Another Rs. 50,000 Cr investment for 9,700 MW Hybrid energy park (wind+solar).

Adani Group in Maharashtra: Shiv Sena-Congress-NCP coalition government handed over the Dighi port to Adnai group to build alternative gateway to JNPT; A total of 49% stake in Maharashtra Border Check Post Network given to Adani group.

Adani Group in Punjab and Jharkhand: Punjab: Power supply contract under Congress government in 2021; Jharkhand: SEZ award covering over 425 Hectares and Rs. 14,000 Cr investment. Soren govt continues to support this and even gave relaxations.

Adani Group in Kerala: Allotted India’s first ever and ambitious international transshipment project in Vizhinjam. The Left front government has even been accused of giving undue favors to Adani group by not imposing penalties for delay.

To sum up, the spin by international media, aided by perennial Modi haters, has inverted history once more. Adani Group made its entire name during Congress rules under multiple PMs – from Rajiv Gandhi to Manmohan Singh. Post 2014, it has flourished as rest of India has.

All you wanted to know about Waqf – FAQ

A few headlines and article ignited this writer’s interest in waqf.

One was the statement that “India has the largest Waqf land in the world? As per estimation by Sachar Committee Report, 2006 there are about 4.9 lakh registered Waqf properties comprising of about 6 lakh acres of land, approximate market value of these properties is Rs. 1.20 lakh crore.” Source Maharashtra alone has 92,000 acres of land as Waqf properties. Source

Bar & Bench story said, “The Supreme Court recently held that in the absence of any proof of dedication or user, a dilapidated wall or a platform cannot be conferred a status of a religious place for the purpose of offering prayers or Namaaz (Waqf Board Rajasthan vs Jindal Saw Limited).” Source

Another recent Supreme Court order stated that, “Land dedicated to religious and pious purpose is not immune from being vested in the state. Waqf Board is part of State under Article 12. The Board had the power to declare a land as Wakf property but any such exercise required a thorough enquiry and hearing the other side. In the present case, no such enquiry was conducted as required under Section 40 of the Act and hence the notification was termed bad in law.” Source Hindustan Times

(All through the essay Hindus, Buddhists, Jains and Sikhs are referred to as ‘Followers of Dharma’. Wherever section numbers are given it means, unless stated, it is a reference to The Waqt Act, 1995).

At the outset must state that I am a Chartered Accountant, not a lawyer and subject expert. Errors if any are unintended and without malafide intent. Format of FAQ is question, answer and observations in blue. In case of any error please mail with references. The purpose of this FAQ is to provoke thought. One does not claim to know all.

Q1. What is the concept of Waqf?

A1.“Section 3(r) of The Waqf Act, 1995 defines ‘waqf’ as the permanent dedication by any person of any movable or immovable property for any purpose recognised by Muslim Law as pious, religious or charitable.” 3

This Indiatimes report explains, “In simple words, waqf is a property which is used for religious and charitable purposes. In Islamic law, a waqf property is permanently dedicated to Allah, and once a property is dedicated as waqf, it remains as waqf forever signifying that a waqf is perpetual, inalienable and irrevocable in nature.”

According to the Madhya Pradesh Waqf Board site, “Waqf is a Voluntary, permanent, irrevocable dedication of a portion of one’s wealth-in cash or kind- to Allah. Once a waqf, it never gets gifted, inherited, or sold. It belongs to Allah and the corpus of the waqf always remains intact. The fruits of the waqf may be utilised for any shari’ah compliant purpose.”

According to an Indian Express report, “The waqf is similar to a trust established under the Indian Trusts Act, 1882, but trusts can be set up for a broader purpose than religious and charitable uses. 2 (See Q23/24 for more on this).

Q2. How is Waqf created?

A2. “A waqf can be formed through a deed or instrument, or a property can be deemed waqf if it has been used for religious or charitable purposes for a long period of time.” Source IndianExpress

A non-Muslim can also create a waqf but the individual must profess Islam and the objective of creating the waqf has to be Islamic.

Section 3 (s) states, “Waqf deed” means any deed or instrument by which a Waqf has been created and includes any valid subsequent deed or instrument by which any of the terms of the original dedication have been varied.”

According to Section 36, it is mandatory to register all waqf at the office of the board. The application of registration shall be made by the mutawalli. 3

Q3. Can a piece of land (public or private) be declared Waqf property just because it is used for praying purposes for say 3 years?

A3. No, a piece of land (public or private) used for praying purposes for say three years cannot be construed as a Waqf property.

Q4. Who is a Waqif?

A4. Waqif is a person who creates a waqf for the beneficiary. Section 3 (a) of the 1995 Act states, “beneficiary means a person or object for whose benefit a (waqf) is created and includes religious, pious and charitable objects and any other objects of public utility sanctioned by the Muslim law.”

Q5 How are Waqf properties managed?

A5. Properties are managed by Waqf (equivalent of a Trust) and State Waqf Boards.

According to section 13 (3), “The Board shall be a body corporate having perpetual succession and a common seal with power to acquire and hold property and to transfer any such property subject to such conditions and restrictions as may be prescribed and shall by the said name sue and be sued.”

If conditions prescribed under the Act are fulfilled the state shall have separate boards for Shia and Sunnis. For e.g. West Bengal board site say it is a body corporate.

Q6. Is the Waqf Board a Section 8 company under the Companies Act or a Trust?

A6. Legal sources indicate it is neither a Section 8 company nor a trust? Was it then created by a special statute?

Q7. Who can be Members of the state level Waqf Board?

A7. According to section 14, members of the Waqf Board must be Muslims be it a MP, MLA, Member of the Bar Council, Expert in Town Planning or Management, scholar in Islamic Theology and not below the rank of the joint secretary. Simply put, being a Muslim is a pre-requisite. The State Boards shall have a Chief Executive Officer (only Muslim) appointed by the State government. A mutawalli will look after individual properties.

Q8. Can Waqf Board accept donations and issue receipts under section 80 (G) of the Income-Tax Act 1961.

A8. Legal sources say Yes..

Q9. Does the CEO of the State Waqf Boards have to be Muslim?

A9. Yes according to zakatindia site. ((Section 23 states the CEO has to be a Muslim). Members of the board also have to be Muslim. Of the 32 State Waqf Boards, 27 of the Chief Executive Officers are Muslims with 5 posts being vacant (accessed on 29.5.22 at 1.15 pm)

Q10. What is the Central Waqf Council?

A10. State Waqf Boards are also responsible to the Central Waqf Council of which a Union Minister is ex-officio Chairman. The Central Waqf Council presently has 8 members, all Muslims. See here Also see Q16 The Council’s expenses are paid for by the Waqf Board.

Is there a similar Central Council for managing Hindu temple and heritage properties?

Must a Union Minister be the Chairperson of a religious body in a so called secular (whatever that means) state?

Q11. When was the law on Waqf introduced?

A11.The Mussulman Wakf Act, 1923 was introduced by the British.

Note that the British first introduced The Madras Religious and Charitable Endowments Act 1925. It drew large protests from Muslims and Christians. Thus, it was redrafted to exclude them, made applicable to Hindus only and renamed as the Madras Hindu Religious and Endowments Act 1927. In 1925, the Sikh Gurudwaras Act was passed that brought gurdwaras under the control of an elected body of Sikhs. Independent India continued with these laws.

So the British had one set of laws for Hindus and another for the rest.

The Indiatimes report adds, “The Waqf Act, 1954 was the first of its kind. It underwent many amendments. Finally, The Waqf Act 1995 was enacted. This Act established the Central Waqf Council and State Waqf Boards.” The reformist Hindu Succession Act 1956 was passed for the Followers of Dharma.

Q12. Does the Waqf Act 1995 apply all over India?

A12. The 1995 Act states it is not applicable to the state of Jammu and Kashmir and Durgah Khawaja Saheb, Ajmer to which the Durgah Khawaja Saheb Act, 1955 applies. (Section 2)

Post abrogation of Article 370 the Act is applicable to the Union Territory of Jammu and Kashmir. However, there is a request for certain changes.

Q13. What is the origin of Waqf Land?

A13. Author Praful Goradia wrote in Daily Pioneer, “The institution began with a place called Khaybar in Arabia. It was the genius for turning a conquered property into an inalienable ownership. Another commentator, Ahmedullah Khan has recalled several properties which were brought under Waqf much earlier. For example, the dargah of Moinuddin Chishti at Ajmer Sharief as well as Nagaur in Rajputana.” 1

The Survey Commissioner (who undertakes preliminary survey of Auqaf) shall, while making any inquiry, have the same powers as are vested in a civil court. (Section 4 of 1995 Act).

Question:Does a surveyor of a Mutt, Temple, Gurudwara have similar powers?

According to Section 8, “The total cost of making a survey including the cost of publication of the list or lists of auqaf under this Chapter shall be borne by the State Government.”

Question:Should tax payer’s money be used for what is purely private property?

Q14. Can land and heritage structures owned by Muslim Rulers before Independence become Waqf property?

A14. Legal sources say both can become waqf property!

Q15. 200 acres of land were given by King Achyuta Deva Raya, younger brother of Krishna Deva Raya to Shahul Hameed Auwliya for the Nagore Dargah? Source

A15.Legal sources state, “As far as time is considered, for a land to be ascertained as waqf, it can be since the Islamic Law comes in picture.” This matter needs to be examined further.

Q16. What is the source of income of Waqf Board and Central Waqf Council?

A16. Under Section 72 mutawallis are liable to pay to the State Waqf Board 7% of the net annual income derived from waqf properties of which the net annual income is not less than 5000 rupees.

Section 10 (1) of the 1995 act states that every state waqf board should pay from its waqf fund annually to the council 1 % of the aggregate of the net annual income of the waqf.

Q17. All the funds received by the council from the state waqf boards and all the funds received as donations, benefactions and grants will be deposited in the Central Waqf Fund (section 10 (3). Source Is surplus of income over expenditure chargeable to income-tax?

A17. Legal sources state that a surplus of income over expenditure of the Waqf Board or Central Waqf Council is liable to income-tax.

Q18. How can Waqf Board income be used?

A18. The proceeds are typically used to finance educational institutions, graveyards, mosques and shelter homes.

Q19. Do educational institutions mean those providing secular or religious (madrassas) education?

A19. Legal sources say covers both.

Q20. Who is a Mutawalli?

A20. “A ‘mutawalli’ is appointed by a waqif, or by a competent authority, to manage or administer a waqf.”

According to Section 71 of the 1995 Act, the mutawalli of every waqf, whose net annual income exceeds Rs 5,000/ shall out of such income pay the Waqf Board a sum not more than 7% of such annual income.

Q21. Who pays the salaries of Mutawalli and other Waqf Boards employees?

A21. According to section 77 (4) of the Act, from the monies received by the Waqf Board and kept in the Waqf Fund shall be paid salaries and allowances of the officers and staff of the board.

Notwithstanding the above, whether Mutawallis; are paid by the state government or waqf board is not clear and may vary from state to state. For e.g. in Rajasthan, the Waqf board asked the state government for funds to pay employee salaries.

Q22. Can a Waqf Board give up its claim to any disputed site?

A22. Since waqf cannot be alienated unilaterally, any unilateral claims by the chairperson of the waqf will have no legal value or bind the Muslim community. Alienating waqf property without prior approval of state Waqf boards is an offence and special tribunals established under the Waqf Act have jurisdiction to deal with such disputes.” Source Indian Express

Q23. Does the Charity Commissioner have jurisdiction over Muslim Trusts?

A23. According to Maharashtra Waqf Board site, “Now Charity Commissioner has no jurisdiction to Register and decide any issue of Muslim Wakfs or Collect fund or taxes etc. after 1-1-1996. No Muslim Trust/Wakf should approach Charity Commissioner Office, nor they are supposed to pay any Taxes to them. All the issues of Wakfs will now be decided by Wakf Board.”

Q24. Comparing Trust vs Waqf!

A24. According to this article in some differences are-

Trusts: Religious intention is not obligatory for a trust. It must have lawful object.

Waqf: Must be religious motive behind generating a waqf. The purpose must be charitable, pious, or religious according to the Muslim belief. Property is inalienable, irrevocable, and perpetual.

Q25. Review of Telangana Waqf Boardwebsite (accessed on 30.5.22 at 4.15 pm)

A25. “In the erstwhile Hyderabad state, all religious matters including Endowments and Waqf Institutions were being administered and controlled by the Department of Ecclesiastical Affairs known as Umoore-Mazhabi. Under the provisions of Wakf Act 1995 the Waqf Board is a corporate body having perpetual succession.”

“Its objectives are Protection of Waqf Properties, Constructions and repairs to Masjids & Waqf Institutions and Maintenance of Haj House.”

Site has sections for issue of a Marriage and Divorce Certificate. According to a June 2022 report in Livelaw the Supreme Court opined, “Arya Samaj has no business giving marriage certificate. This is the work of authorities. Show the real certificate.”

Total income as reported is Rs 6 crores. Of this 1% goes to the Central Waqf Council and 6% as payment of salaries to staff and expenditure. E.g. of expenditure – facilities for devotees, ITI at Mahboobnagar, School at Nizamabad and in number of mosques morning shift schools to enable Muslims to get acquainted with Islamic studies.

Question:Conversely, Hindu Temples are controlled by the government. Does the law allow Hindu temples to teach Vedic studies?

Q26. Review of Madhya Pradesh Waqf Boardsite (accessed on 30.5.22 at 4.49 pm)

A26.Total Income in 2019-20 Rs 4.14 crs (previous year Rs 2.73 crores). Income includes government grant of Rs 2.58 crores and Rs 1.08 crs (increase of Rs 1.5 crores in 2019-20 is due to government grant).

The board owns hundreds of hectares of agricultural land across districts and invites proposals for commercial development of waqf land.

The West Bengal Waqf Board site shows objectives: registration/enrolment of waqf properties, distribution of scholarship to poor and worthy students, honorarium to Imams and Muazzins and development of auqaf properties. It is a corporate body.

The Uttar Pradesh Waqf Vikas Nigam was set up in 1987, “with the main objective of strengthening the economic condition of the Waqfs located in the state as well as working as a departmental construction agency.”

Comment:A reading of the above indicates that Equality before Law is a myth?

Q27. Who decides if a property is Waqf property?

A27. According to Section 40 when the board has reason to believe that certain property is waqf property it may, after making such inquiry as it may deem fit declare it to be a waqf property. Its decision is final unless revoked or modified by the Waqf Tribunal.

Where the Board has any reason to believe that any property of any trust or society is waqf property (section 40 (3)), “and if after such inquiry the Board is satisfied that such property is waqf property, it may ask the trust or society either to register such property under this Act as waqf property or show cause why such property should not be so registered. Provided that in all such cases, notice of the action proposed to be taken under this sub-section shall be given to the authority by whom the trust or society had been registered.” Thereafter, the Board may issue such orders as it may deem fit, which is final unless modified or revoked by the Tribunal.

Q28. Does the Waqf Board have to give a notice the general public and to conduct an open hearing to enable the affected persons or the persons having interest or title over the property to present their case?

A28. Legal sources state apparently NO. Appears rather unusual.

Q29. Implementation of decisions of Waqf Boards?

A29.According to Section 28 the 1995 Act, “Subject to the provisions of this Act and the rules made thereunder, the District Magistrate or in his absence an Additional District Magistrate or Sub-Divisional Magistrate of a District in the State shall be responsible for implementation of the decisions of the Board which may be conveyed through the Chief Executive Officer and the Board may, wherever considers necessary, seek directions from the Tribunal for the implementation of its decisions.”

Question:Does this imply that the District Magistrate has to implement the decisions of the Waqf Board, without asking any questions? This too seems rather usual and contrary to basic tenets of law, at least in a democratic nation.

Are Followers of Dharma allowed this privilege?

Q30. Do Civil Courts have jurisdiction over the Waqf Board?

A30.The Madras High Court came to the conclusion that civil court has no jurisdiction as per Section 85 of The Waqf Act, 1995 and all the issues related to waqf and waqf properties ought to be presented before the waqf Tribunals. SourceRead Controversies associated with the 1995 Act.

Q31. Where can one appeal against decision of Wafq Tribunal?

A31. Anyone who is unhappy with the decision of the Wafq Board can appeal to the Wafq Tribunal relating to waqf or waqf property (Section 83).

Section 83 (5) states that, “The Tribunal shall be deemed to be a civil court and shall have the same powers as may be exercised by a civil court.” Section 83 (7) states, “The decision of the Tribunal shall be final and binding and it shall have the force of a decree made by a civil court.”

Question:Is there a similar Tribunal structure for Followers of Dharma?

Section 83 (9) states, “No appeal shall lie against any decision or order whether interim or otherwise, given or made by the Tribunal.” However, a High Court may under certain conditions review the Tribunal’s decision.

Q32. According to the Waqf Act 1995, does income received from Waqf properties to be used for the benefit of Muslims only or benefit of all Indians.

A32.Legal sources state both (even foreigners).

Q33. Applicability of Limitation Act?

A33. Section 107 provides that the 1963 Limitation Act shall not apply to suit for possession of immovable property comprised in Waqf or possession of interest in such property.

Simply put, this section gives unlimited power to theWaqf Board to recover any property in the name of Waqf after any number of years. However, this Act includes of recovery of property belonging to Hindus Jains Buddhists and Sikhs. 4

What section 107 does is that Waqf Boards have been given free hand to recover any property even after 50 years but Hindus cannot recover their properties after lapse of limitation period.

Q34. Before 2013, in S. 8, there was provision that the cost of making survey publication of the list of Waqf shall be borne by all the mutawalli of the Waqf.

A34. But now Section 10 of the 2013 amendment reads: “The total cost of making a survey including the cost of publication of the list or lists of auqaf under this Chapter shall be borne by the State Government.”

Question:Why should the cost of survey and publication of private property be funded by tax-payers money?

Q35. What is National Waqf Development Corporation Limited (NAWADCO)?

A35. To fill the gap of development deficit NAWADCO was established with an authorized capital of Rs 500 crore and paid up share capital of Rs.100 crore, on 31st December, 2013 with a specific mandate to develop invaluable Waqf properties across India and to enhance the income of State Waqf Boards/ Waqf institutions for socio economic empowerment of the minorities.” Source

NAWADCO’s Board of Directors (accessed on 29.5.22 at 1.14 pm) consists of 3 IAS Officers, 1 IRS officer and two Independent Directors, 1 of whom is a CA and another a Muslim. Source

Its objectives are “To act as a specialized financial and developmental institution for the development of Waqf properties, To provide consultancy i.e. managerial, financial and engineering to the Waqf Boards/ Waqf Institutions and Mutawalli, To arrange financial assistance based on Islamic Shariah Principle, Guiding Waqf Boards/ Waqf Institutions and Mutawalli for the management and utilization of surplus income based on Shariah Principles.” Source

According to NAWACO site, “Agreement has been executed by and between NAWADCO & Haryana Waqf Board to develop land parcel at Panipat.”

Questions:Must a secular government arrange financial assistance based on Shariah principles? Does the government make such exceptions for non-Muslim communities?

Q36. Are Hindus denied Right to Equality because of Waqf Act?

A36. The special status given to Waqf properties violates Articles 14 and 15 of the Constitution. Article 14 guarantees equality before law and equal protection of law whilst Article 15 prohibits discrimination on grounds of religion, race, caste, sex or place of birth.

Trust and religious endowments of all communities are governed by the “Religious Endowment Act 1863, Indian Trustees Act 1866, Indian Trust Act 1882, Charitable Endowment Act 1890, Official Trustees Act 1913 and Charitable and Religious Act 1920.” 4

Q37. What is a Section 8 Company under the Companies Act, 2013?

A37. The Telangana and West Bengal Waqf Board sites say it is a corporate body. Thus, it can be a Section 8 company or a company created by a Statue.

According to an Institute of Company Secretaries of India booklet objects of a section 8 company must include, “promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object.” Its profits have to be used for these objects and it cannot pay dividends.” For income-tax read on.

Q38. Do the activities of the Waqf Board fall within section 2 (15) of the Income-tax Act 1961, which defines ‘charitable purpose’?

A38. Legal sources say Yes provided their work is covered under 2(15).

Q39. What is Charitable Purpose under the Income Tax Act 1961?

A39. Under 2(15), “Charitable Purpose includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility.” Source

Q40. Can Waqf Board issues receipts, for donations received under section 80G of the Income-Tax Act?

A40. Legal sources say Yes.

Comment:However, it needs to be examined if Waqf/Board are registered as a religious charity and its charitable purpose is covered by section 2(15) stated above.

However, the word religious purpose is not defined in the Act so not clear if the work is considered religious or and charitable.

In comparison any trust that engages in religious preaching, or works for a particular caste or creed, is not eligible for 80G certification. According to a research paper prepared by CA Sunil Talati, “Normally the religious trusts are not allowed to be approved under section 80G. However, Section 80G (5B) allows for a charitable organisation to have a religious activity not exceeding 5% of the total income in that previous year.”

Comment:So, the basis on which Waqf Boards issue 80G certificates needs to be ascertained.

Q41. Do section 8 companies have to comply with Section 11 of the Income-tax Act 1961 i.e. income from property held for charitable or religious purposes?

A41. According to Section 11, income received from property under a trust or voluntary contributions with a specific direction that they shall form part of the corpus of the trust shall not be included in the total income provided the trust spends, for charitable or religious purposes, 85% of the amounts so received in the year of receipt. If such 85% is not spent, it can be accumulated or set apart, provided certain conditions are fulfilled, which shall in no case exceed five years.

Question:Does such a provision apply to Wafq income?

Closing observations:

1Clearly, there is no equality before law on Trust vs. Waqf matter!

2Should the law provide circumstances under which waqf property can be alienated?

3In a Constitution driven state can dedication of any property, waqf or otherwise i.e. part of India, be perpetual, inalienable and irrevocable in nature?

4. Should India to have a “Uniform Law for Trust and Trustees, Charities and Charitable Institutions, and Religious Endowments and Institutions?”

This article was first published in and HERE


1. A Historical perspective on Waqfs in India

2. How is a Waqf created and laws that govern such properties

3. Understanding Essential Provisions of the Waqf Act 1995

4. Petition in Delhi High Court dated 18.4.2022

5. No proof of existence of mosque: SC dismisses Rajasthan Waqf Board plea

6. Big Jolt to Waqf – Talk on May 1, 2022

7. FAQ on Section 8 Companies by The Institute of Company Secretaries dated August 5, 2016.

8. Mohammaden Trusts under Muslim Law (includes comparison of Trust vs Waqf)

9. NGO registration and legal procedure

10. Section 11 of the Income-Tax Act 1961

11. Section 12 of the Income-Tax Act 1961

12. Section 12A of the Income-Tax Act 1961

Credit: eSamskriti 

Malikappuram: Another divine movie from South based on Sabarimala

Author: Viswaraj

Malikappuram – a Malayalam movie based on Sabarimala, starring Unni Mukundan hit the screens on 30 December 2022.

As per “Bhootanatha Upakhyanam”, a hindu epic that tells us the story of Lord Ayyappa, Malikapurathamma is none other than Lalita Tripurasundari Devi herself.  

The Goddess who is described as “Manja Mata” in the book, was consecrated next to Shri Bhutanathan (Ayyappan) by an acharya from Salapura. This divine act was witnessed by Rishi Agastya and Maharshi Parashu Ram, as mentioned in the 15th chapter of the same book.

The movie Malikappuram portrays the innocent yet true devotion of a young kid for her beloved God Ayyappa.

Malikapurathamma who is considered and worshipped with equal importance and devotion as Ayyappa Swamy, leaves us with a ray of hope that the Malayalam film industry is slowly but surely coming out of the eclipse that had affected and subdued them for long now.

Big salute and thanks to the honesty and uprightness of a single man, Unni Mukundan who always stood for what he felt as right. The theme of the film is a mesmerising one and nobody should forget that lakhs and lakhs of devotees of Lord Ayyappa came to streets to extend their support and defend the traditions of Lord Ayyappa when the same was challenged by the ruling Kerala Govt.

Do catch the magical moments and glimpses of Sabarimala on the big screen. This wonderful movie by Unni Mukundan may turn out to another Kanthaara from the south.

वीर गुरुपुत्रों के बलिदान और मुगलिया दहशतगर्दी

Author : Narendra Sehgal 

क्रूर मुगल शासक औरंगजेब की मजहबी दरिंदगी और दहशतगर्दी को खुली चेतावनी देने वाले श्रीगुरु पुत्रों के महान बलिदान का संबंध किसी एक क्षेत्र, प्रांत, कौम और साम्प्रदाय के साथ नहीं है। यह बलिदान भारतराष्ट्र की वीरव्रती सनातन धरोहर की एक सशस्त्र कड़ी है। उल्लेखनीय है कि दशमेश पिता श्रीगुरु गोबिन्द सिंह जी महाराज द्वारा सृजित ‘खालसा पंथ’ ने औरंगजेब की आततायी मानसिकता और उसकी गैरइंसानी हरकतों को सदैव के लिए दफन कर दिया था।

त्याग और शौर्य की अनूठी मिसाल श्रीगुरु पुत्रों के बलिदान की प्रधानमंत्री नरेंद्र मोदी ने “न भूतो न भविष्ति” कह कर अपनी श्रद्धांजलि दी है। वास्तव में चारों साहिबजादों के बलिदान वीर अभिमन्यु, प्रह्लाद, ध्रुव, नचिकेता एवं भरत जैसे वीर भारतीय पुत्रों की विरासत को जीवित रखने का महान उपकर्म है।

श्रीगुरु पुत्रों ने अपने बलिदानों से सारे भारत राष्ट्र के स्वाभिमान को पुनः जीवित कर दिया। अतः इस ‘वीर बाल दिवस’ पर सभी भारतवासियों को जाति, बिरादरी, कौम, प्रांत, और भाषा की संकीर्णता को छोड़कर एक राष्ट्रपुरुष होने की प्रतिज्ञा करनी चाहिए और उन लोगों के नापाक इरादों को चुनौती देनी चाहिए जो भारत रक्षक खालसा पंथ और इसके बलिदानों पर अलगाववाद का रंग चढ़ाते हैं।

अपनी आत्मकथा बचित्र नाटक में श्रीगुरु गोबिन्द सिंह जी ने कहा है- “सकल जगत में खालसा पंथ गाजे, जागे धर्म हिन्दू तुर्क द्वंद भाजै” अपने इस ध्येय वाक्य को इस महान संत योद्धा ने अपने समस्त परिवार की आहुति देकर साकार कर दिया। आज देश और विदेश में ‘वीर बाल दिवस’ मनाकर समस्त धर्म एवं मानवता प्रेमी गुरुपुत्रों के महान बलिदान को श्रद्धापूर्वक नमन कर रहे हैं।

अनादि कल से आज तक विश्व के इतिहास में एक भी ऐसा उदाहरण नहीं मिलता जब किसी योद्धा ने युद्ध के मैदान में अपना समस्त परिवार ही कुर्बान कर दिया हो। हमारे धर्मरक्षक खालसा पंथ की सृजना करने वाले दशमेश पिता श्रीगुरु गोबिन्द सिंह जी महाराज ने भारतीय संस्कृति, धर्म और स्वतंत्रता के लिए अपने पिता, चारों पुत्रों और अपनी माता को भी राष्ट्र की बलिवेदी पर बलिदान देने की न केवल प्रेरणा दी अपितु अपने प्राणों का उत्सर्ग करते हुए देखा भी।

खालसा पंथ की सृजना के समय श्रीगुरु गोबिन्द सिंह ने अपने पांचों सिंघ शिष्यों से प्रतिज्ञा की थी- “आपने मुझे अपना सर दिया है मैं आपको अपना सरवंश दूंगा” जब एक गुरु सिंघ भाई दयासिंह ने कहा- “सच्चे पातशाह हमने तो अपने शीश देकर अमृतपान किया है। आप खालसा को क्या भेंट करोगे?” तुरंत दशमेश पिता ने उत्तर दिया- “मैं अपने सभी सुत खालसा (धर्मरक्षकों) की भेंट चढ़ाऊँगा। मैं स्वयं भी अपने सिंघों के बीच उपस्थित रहूँगा।“ इतिहास साक्षी है कि दशमेश पिता ने अपनी घोषणा अथवा प्रतिज्ञा को अक्षरश: निभाया।

यहाँ हम दशमेश पिता के चारों पुत्रों के महान बलिदान का संक्षिप्त वर्णन ही करेंगे। साहिबजादा अजीत सिंह (18 वर्ष), साहिबजादा जुझार सिंह (16 वर्ष), जोरावर सिंह (8 वर्ष) और साहिबजादा फतेह सिंह (6 वर्ष) इन चारों पुत्रों को श्रीगुरु ने अपनी देखरेख में शस्त्र विद्या एवं आध्यात्मिक शिक्षा प्रदान की। देश और धर्म की रक्षा के लिए अपना सर्वस्व त्याग करने के संस्कारों से ओतप्रोत थे चारों वीर पुत्र।

दशमेश पिता ने अपने मात्र 42 वर्ष के जीवन काल में मुगलों की दहशतगर्दी के विरुद्ध अनेकों युद्ध लड़े। परंतु ‘चमकौर की गढ़ी’ नामक स्थान पर लड़ा गया भयंकर युद्ध अपना विशेष महत्व रखता है। इस युद्ध में मात्र 40 सिख योद्धाओं ने हजारों मुगल सैनिकों के छक्के छुड़ा दिए थे। श्रीगुरु और उनके सिख सैनिकों ने किले के अंदर से तीरों की बौछार करके सैंकड़ों मुगल सैनिकों को यमलोक पहुंचा दिया। अंत में श्रीगुरु ने अपने बड़े पुत्र बाबा अजीत सिंह को मात्र पांच सिख सैनिकों के साथ किले के बाहर जाकर युद्ध करने का आदेश दिया।

इस मात्र 18 वर्षीय तरुण योद्धा ने शत्रुओं के घेरे को तोड़ा और शत्रुओं के बीच में जाकर अपनी तलवार के भीषण वारों से सैंकड़ों मुगलों को काट डाला। महाभारत के युद्ध में 18 वर्षीय अभिमन्यु ने भी इसी तरह हजारों कौरव सैनिकों की घेराबंदी को तोड़कर चक्रव्यूह को भेद डाला था। इसी वीरव्रती इतिहास को बाबा अजीत सिंह ने चमकौर के युद्ध में दोहरा दिया था।

बाबा अजीत सिंह के बलिदान के बाद श्रीगुरु ने अपने दूसरे पुत्र 16 वर्षीय बाबा जुझार सिंह को युद्ध के मैदान में जाने का आदेश दिया। इस तरुण योद्धा ने भी अपनी तलवार के जौहर दिखाए और शत्रु सेना के बहुत बड़े हिस्से को यमलोक का रास्ता दिखा दिया। इस तरह दोनों वीर पुत्र वीरगति को प्राप्त हुए। धन्य है ऐसा महान पिता जिसने अपने कलेजे के दोनों दुकड़ों को धर्म हेतु बलिदान कर दिया।

इस युद्ध के पश्चात श्रीगुरु का सारा परिवार बिखर गया। इनके दोनों छोटे बेटों को इनकी दादी गुरुमाता गुजरी जी सुरक्षित लेकर एक गाँव में पहुंची। इस समय दोनों बेटों जोरावर सिंह और फतेह सिंह 8 वर्ष और 6 वर्ष के थे। इस गाँव में गुरु परिवार का एक भक्त गंगू रहता था। इस गुरुभक्त ने पहले तो गुरु माता के सोने के जेवर और सिक्के चुराए और फिर शहर के कोतवाल को गुरुपुत्रों और माता की जानकारी दे दी। सरहिन्द के नवाब बजीर खान ने इन तीनों को गिरफ्तार करके एक अति ठंडे बुर्ज में कैद कर दिया। इस परिस्तिथि की गंभीरता को भांप कर गुरुमाता दादी ने दोनों बच्चों को अपने धर्म पर अड़िग रहने की शिक्षा दी।

अगले दिन प्रातः नवाब बजीर खान ने दोनों बच्चों को दरबार में आने का आदेश दिया। दरबार का दरवाजा इतना छोटा था कि आने वालों को झुक कर अंदर जाना पड़ता था। इन दोनों वीरपुत्रों ने झुकने के बजाए पहले अपने पांव दरवाजे के अंदर किए और फिर भीतर गए। नवाब को सलाम तक नहीं किया। “बोले सो निहाल-सतश्री अकाल” से दरबार की दीवारों को हिला दिया।

इन्हें जब इस्लाम कबूल करने के लिए कहा गया तो दोनों ने गरजते हुए कहा- “हम दशमेश पिता कलगीधर गुरु गोबिन्द सिंह के पुत्र हैं और धर्म और मानवता के लिए शहीद होने वाले श्रीगुरु तेग बहादुर के पौत्र हैं। हम अपने प्राण दे देंगे, परंतु धर्म नहीं छोड़ेंगे।“

इन दोनों वीर पुत्रों को जिंदा ही दीवारों में चिन देने का आदेश दिया गया। दोनों वीर पुत्रों ने ऊंची आवाज में उद्घोष किया- “वाहिगुरु जी का खालसा, वाहिगुरु जी की फतेह” जैसे-जैसे दीवार ऊंची होती चली गई, दोनों बालक उद्घोष करते रहे। स्वधर्म, मानवता और स्वतंत्रता के लिए शहीद हुए गुरुपुत्रों ने बलिदान का अनूठा इतिहास रच डाला।

उधर जब इन दोनों वीरपुत्रों के इस तरह बेदर्दी से शहीद कर दिए जाने का समाचार दादी माता गुजरी ने सुना तो उन्होंने भी प्राण त्याग दिए। हिन्दू राजा टोडरमल ने लाखों स्वर्ण मुद्राएं देकर कुछ भूमि खरीदी और दोनों वीर पुत्रों के अंतिम संस्कार की व्यवस्था की। इस स्थान पर ही गुरुद्वारा ज्योतिस्वरूप मौजूद हैं। गुरु पुत्रों के शहीदी स्थान पर गुरुद्वारा फतेह सिंह है। इस तरह एक पूरा परिवार स्वधर्म और स्वतंत्रता के लिए शहीद हो गया।

शत्- शत् प्रणाम।

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