BAIL BOND

IN THE COURT OF ____________________________



Case No.___________.

BOND OR BAIL BOND FOR ATTENDANCE BEFORE OFFICER IN
CHARGE OF THE POLICE STATION OR COURT.

I, (Name) _________________________________________________
Age _______ R/o. ____________________________________________________
having been arrested or detained without warrant by the officer incharge
or Police Station
________________________________( or having been brought before the court of
________________________________
changed with the offences on ____________________________________________
and required to give surety for, my attendance before such officer or court and required on
condition, that I shall attend such officer or court on everyday on which any investigation or trial is
held with regard to such charges and in case of making default therein, I bind myself to forfeit to the
Government the sum of Rs. ________________
In words Rs. _________________________ Dated this ________________________
day of _________________200
____________________________
(Signature of the accused.)

--
Haider Ajaz
Advocate

MUSLIM PERSONAL LAW
-- AN EXPOSITION

BY ATHAR HUSAIN

Published by the All India Personal Law Bpard,
Camp Office, Nawatu Ulama, Lucknow, India

Inheritance

Inheritance is an important branch of the family law of the Muslims. The death of a person brings about a transfer of most of his rights to persons who are called his heirs and representatives. The transferable rights include all rights to property, usufruct, many dependant rights, such as debts and [unrecognisable word] in action, rights to compensation, etc., and the transmissible obligations are those capable of being satisfied out of the estate of the deceased. What is left after the payment of funeral expenses and the discharge of his debts and obligations is to be distributed according to the law of inheritance.

The rules regulating inheritance are based on the principle that the deceased's property should devolve on those who by reason of consanguinity or affinity have the strongest claim to be benefitted by it and in proportion to the strength of such claim. There is no distinction in the Muhammadan law between movable and immovable property or between ancestral or self-acquired property. There is no such thing as a Joint Muslim family nor does the law recognise a[nything] in common [with] a Muslim family.birthright is not recognised and the right of an heir apparent or presumptive comes into existence for the first time [up]on the death of the ancestor to which he would succeed.

According to the Sunni law, the expectant right of an heir-apparent cannot pass by succession to his heir, nor can it pass by bequest to a legatee under his Will, nor can it be the subject of transfer of release.

Obstacles to succession

There are certain impediments to succession: (1) Slavery, because a slave has no right to property. (2) Homicide, a person killing another does not inherit from the latter, (3) Difference of religion, (4) Difference of territorial jurisdiction either natural or constructive.

The Hanafi Law of Succession

The Sunni law recognises three classes of heirs:

(1) Ashabul faraiz --The sharers whose shares or proportions have been fixed in the Quran. They take their specific portions and the residue is then divided among the Agnates.

(2) The Asabah or Agnates, also called by English writers as Residuaries.

(3) Dhauil-arham or Cognates or Uterine Relations. They are also called Distant kindred i.e. relations who do not fall in the category of sharers or Agnates.

The Sharers

The sharers or Ashabul-faraiz are altogether twelve in number - four males and eight females.

The four males are: (1)  the father, (2) the grandfather or lineal male ascendant (when not excluded), (3) the uterine brothers, and (4) the husband.

The females are: [the] (1) wife, (2) daughter, (3) son's daughter or the daughter of a lineal male descendant howsoever low, (4) mother, (5) true grandmother, (6) full sister, (7) consanguine sister i.e. half sister on the father's side, and (8) uterine sister i.e. half-sisters on the mother's side.

The Hanafis divide the ascendants for purposes of succession into two classes viz., true and false. [The] true grandfather is an ascendant in whose line of relationship to the deceased no female intervenes. For example, a father's father is a true grandfather, whereas a mother's father is a false grandfather. A true grandmother is a female ancestor in whose line of relationship with the deceased no false grandfather intervenes. Thus a mother’s mother or a father’s father’s mother are true grandmothers, whereas mother’s father’s mother is a false grandmother.

The shares of the sharers

1. Father: gets 1/6th when the deceased leaves a son or son's son or any other male line descendant.

2. Father's father. or any other lineal male ascendant gets the share of the father i.e. 1/6th. 

3. Uterine brother: When only one, and no child or the child of a son, father or true grandfather...... 1/6th.

When two or more and no child or the child of a son or father or true grandfather ...... 1/3rd.

4. Husband: 
(1) When the deceased leaves a child or the child of a son howsoever low...... 1/4th. 
(2) Without them ...... 1/2 half.

5. Widow : 
(1) When the deceased has left no child or the child of a son -1/4th 
When there is no child or the child of a son-1/8th

6. Daughter : 
(1)  When only one and no son so as to render a residuary - 1/2.
(2) When two or more-2/3rd

7. Sons: 
(1) When only one and no child or sons daughter : son or other male lineal descendant - 1/2. 
(2) When two or more and no child or son's son or other male lineal descendant-2/3. 
(3) When co-existing with one daughter and no son or son's son or other male lineal descendant-1/6. When there are two daughters, the son's daughters are excluded unless there happens to be with them a lineal male descendant of the same or lower degree. The son's daughters or the daughters of any lineal
male descendant are excluded by a son or by a lineal male descendant nearer in degree than themselves. 

8. Mother:
(1) When co-existing with a child of the propositus [the person immediately concerned] or a child of his or her son, or two or more brothers and sisters whether consanguine or uterine-1/6. 
(2) When not-1/3.

9. The grandmother - However high when not excluded by a nearer true female ancestor-1/6.

10. Full sisters - 
(I) When only one and no son or son's son, true grandfather, daughter, son's daughter or brother-1/2.
(2) When two or more and no such excluders-2/3. 

11. Consanguine sisters -- 
(1) When only one and no excluder as above - 1/2.

(2) When one, and co-existing with one full sister-1/6. 

(3) When two or more and no such excluder-1/3. 

12. Uterine sisters - Get the same share as uterine brothers - 1/6.
All these shares are specified in the Quran. If it be found on assigning respective shares of the sharers that total of the shares exceeds unity, the share of each sharer is proportionally diminished by reducing the fractional shares to a common denominator and increasing the denominator so as to make it equal to the sum of numerators.

Asabah or Residuaries

This class of heirs is called asaba or residuaries because they take the residue after such of the sharers as are not excluded have been satisfied. They are divided into three classes: 
(1) Residuaries in their own right;
(2) Residuaries in another’s right, and
(3) Residuaries together with another.

Residuaries in their own right

To this class belong all [the] male relations in the chain of wholerelationship, no female enters. They are divided into four subclasses:

(1) Parts of the deceased, i.e. his sons and grandsons howsoever low.
(2) His roots i.e. the ascendants, his father and true grandfather, how high soever.
(3) The offspring of his father viz. full brothers and consanguine brothers and their lineal male descendants. 
(4) Parts or offspring of the true grandfather, how high soever, i.e., lineal male descendants, however remote, of lineal male ascendants, however remote.

Receiving another's rights

Residuaries in another's right are those females who as sharers are entitled to one-half or two-thirds and who become residuaries if they co-exist with their brothers. For example, if the heirs of a deceased person are his widow, brother and sister, the widow will get one-fourth, and of the remaining three-fourths the brother will get two portions and the sister one portion as residuaries. Residuary together with another is a female heir who becomes residuary because of her co-existing with another female heir, for instance, where there is a sister with a daughter.

If there be no residuary, the residue returns to the sharers by consanguinity in proportion to their shares.

Distant kindred

The next class of heirs are known  as Dhauil-arham or distant kindred. They include the relations who are neither sharers not residuaries; they inherit only if there are no sharers or residuaries. Shafi'is and Malikis do not treat them as heirs at all. The distant kindred are divided into four subclasses:

(1) The offspring of the deceased viz

(a) the children of daughters and their descendants
(b) The children of son's daughters and their descendants howsoever low.

(2) The root of the deceased or his ascendants

(a) Male ascendants however remote, in whose line of relations to the deceased there occurs female and who are therefore called false grandfathers. e. g. [a] deceased's mother's father [or a] father's mother's father. 
(b) Female ancestors technically called false grandmothers.

(3) The offspring of his parents viz. the daughters of full brothers and of full brother's sons, sister's children. 

(4) The offspring of grandparents and other ascendants however remote.

(a) daughter of half paternal uncles by the father.
(b) paternal aunts, full consanguine or uterine and their children.
(c) daughters of full paternal uncles and their sons. 
(d) maternal uncles and aunts and their children. 
(e) paternal uncles by the mother.

The general order of succession is according to their classification, the first class occupying [the] first and so on.

Among the individuals of the various classes, succession is regulated by proximity to the deceased, the nearer in degree always excluding the more remote.

Exclusion

In order to regulate the number of relations who might inherit together, the doctrine of hujub or exclusion is applied.  The son, father, husband, daughter, mother and the wife are never totally excluded. Exclusion is based on two principles. 

(1) A person who is related to the deceased through another is excluded by the latter, for example, the father excludes the grandfather, brother and sister in the sun exclude the grandson and this principle is extended to the residuaries so as to give preference to the proximity of degree, for instance, a son excludes another son's son. Secondly, the closest in blood excludes the others. A relation of full blood always inherits in preference to a relation by the father only. Thus a brother excludes a consanguine brother or sister. There is an exception to the first rule, namely that the mother does not exclude brothers and sisters and the second rule is subject to the exception that uterine relations are not excluded on that ground. 
(2) Exclusion may sometimes be partial. There is also a general rule that when the deceased leaves behind a male and a female heir of the same class and degree, the latter will get half of the former.

Inheritance of the Grandson

A very wrong impression has somehow gained ground that Islam denies [an] inheritance to a grandson. Islam does not deny [an] inheritance to him. [However,] in certain circumstances he is excluded by a nearer heir, like [a] father of the grandson. There are 26 types of situations in which inheritance in varying degrees can reach a grandson and a grandfather. They are given below.

Note: In the columns where it has been recorded that the grandfather will get 1/6th and [the] rest in the presence of daughters and granddaughters, it means that after giving the allotted shares to daughters and the granddaughters, the grandfather will get the rest of the share plus 1/6th of the total inheritance.

2. Where it is written that there is [a] difference of opinion about the share of the grandfather in the presence of real and step-brothers and sisters, it means that the difference of opinion is about the extent of the share and not about the inheritance itself.

3. Where total joint is written in the column of the grandson it means that all [of] the grandsons will get equal shares. This chart will show that a grandfather inherits a grandson in twenty-five eventualities and is excluded only in one situation, i.e., in the presence of the father of the grandson. Likewise a grandson inherits from the grandfather in twenty-five situations and is excluded only in one situation, i.e., in the presence of his father.

It is in one and only one situation that a grandson is excluded from inheritance i.e., in the presence of his father but much has been made by the opponents of the Sharialaw and votaries of a common civil code. 

They voice the following arguments:

(1) A grandson, who is excluded only in the presence of his father, is likened to an orphan and Islam has said so much in support of orphans. The grandson in question is certainly not an orphan and there is [a] big difference between [the] care of orphans in general and [the] right of inheritance [of] a property.

(2) It is said that a grandson has been deprived in the presence of other sons of the grandfather, i. e., uncles of the grandson, and if both the grandfather and the grandson have their own children, they are alike in situation but Islam gives [a] share to a grandfather from the property of the deceased grandson but not vice versa. This also is a fallacious argument [that] is based on wrong assumptions. In Ayat-e-Mirath, the Quran has used the plural word Auladand Abwain. 

Aulad applies to sons as well as to grandsons. Likewise, Abwain applies to [the] father but it equally applies to [the] grandfather. In [the] case [where] the father of a grandson has died, the grandson represents him in the matter of inheritence.

Those interested in detailed arguments may see the brochure of Qazi Abdul Rarzaq Mazahari published by the All India Personal Law Board, Bombay.

Top of Form

Bottom of Form

Income Tax Returns and Related Issues

To start with Income Tax Return we should understand first everything about a PAN card:

1. What is a PAN Card?

The full form of PAN is: Permanent Account Number. This is a unique ten digit alphanumeric number provided by the Income tax department to each applicant. This is a sort of Financial Identity of the person to whom that that card belongs to.

2. What dose the Characters in the PAN number stands for?

A PAN card contains TEN characters which are alphanumeric, would like to educate you all that they are not random. A typical PAN is AEZPK0967L, in this the first three characters are ‘AEZ’ which are alphabetic series running from AAA to ZZZ, the fourth character of the PAN is ‘P’ in the above example which means ‘Individual’, ‘F’ stands for Firm, ‘C’ stands for Company and ‘H’ stands for HUF (Hindu Undivided Family), ‘A’ for Association of Persons (AOP), ‘T’ for Trust etc. The fifth character in the PAN No represents the first character of the surname of the PAN holder, now the numeric numbers in the PAN represents sequential number starting from 0001 to 9999. The last character in the above example is ‘L’ which represents a alphabetic check digit. For us to understand and remember is that we should check our PAN numbers with fourth and fifth character as they represent your status and surname. In case of any discrepancy we should immediately bring it in the notice of the issuing authority.

3. Just having a PAN number means that I have to pay Tax?

No it’s not that, paying tax depends upon the annual income of an individual.

4. How should I get my data corrected / updated in my PAN Card?

There is a form called as CSF form which needs to be filled up and you need to tick over the left box which ever is applicable. Further you need to submit the supporting documents to support your request for correction in the records.

5. I am a married lady now, I have my PAN card with my maiden surname, now I want to get the same changed/updated to my husband’s surname, what should I do?

It’s a very old tradition that the lady changes her maiden surname after her marriage, to change the surname from maiden name to husband’s surname the married lady needs to submit a correction form along with a proof of marriage and the valid documents are: marriage certificate, invitation card either side, publication in the newspaper. The PAN number remains the same only the surname changes in the new card.

6. Why a lady has to mention her father’s name in the PAN application form?

The reason to have father’s name always over the PAN card even for married ladies is that a married women’s status can change any time due to the following reasons : divorce taking place, death of husband, remarriage of the women, not changing the surname at all even after her marriage.

Therefore to identify her always it’s better to have the father’s name over the PAN card rather than the husband’s name.

7. I am a divorced lady now, can I get back my maiden surname in the legal documents such as Passport, PAN etc.

Yes you can do so; first of all you need to get the final divorced decree from the court, then the very first step towards getting back your maiden name is to apply for updated PAN card with the support of your divorce decree, this would be the starting of getting back all other legal documents into your maiden name.

These were some queries related to PAN Card which are most commonly being asked, now moving forward about the ITR matter: (Salary Class & Self Employed Category)

1. Why should I file an ITR?

Filing an ITR (Income Tax Return) is very important for every citizen as it’s a document which provide an information about your total annual income for the previous year, and if it exceeded the maximum amount them it become necessary to file your return, and you shall get the benefits of any tax paid in excess as a refund on the basis of your annual savings etc. In short it is your Financial CV.

2. What’ll happen if I do not file my ITR return at all?

Not filling your ITR is an offence U/s 276-CC of the Income Tax Act, 1961, howsoever income is getting taxed should file an ITR without any default.

3. I am getting Form 16 from my office, isn’t it sufficient enough?

No, it’s not sufficient enough as its not providing the complete picture of your income, its just showing your salary income, you may have a rental income from somewhere for example house property, your interest income from your savings or fixed deposits in the banks or post office. Hence, to cover all the area and to compute your actual total income of a given year you need to file an ITR for that.

4. What dose FY or AY stands for I completely get confused when some account personnel’s talks to me in these terms in my office?

I won’t provide you with the full forms or exact explanations of these terms, rather I shall try to make you learn the terms in a very easy way:

FY = foregone year or days gone by or in short previous year.

AY = evaluation year or gauging year.

See as per the accountancy a FY (previous year) starts from 1st of April and ends on 31st of March every year, then in most lay man’s term we all have to furnish our income details in the subsequent year called as AY (evaluation year), evaluation can only be done once we have made any earning in a given year, therefore always remember that FY shall always be one step behind from the AY.

For example if we are talking about our income for the year 2012 – 2013, then the FY start date would be 1st April, 2012 and its end date would be 31st March, 2013. Now whenever after 31st of March 2013 we file our ITR the AY for that ITR would be 2013 – 2014, meaning thereby that we are furnishing our income details which we made during the FY 1st April, 2012 to 31st March, 2013.

Hey!! Still not clear.

FY = First you earn, then AY = get your income evaluated.

5. I have filed my ITR electronically, now why I have to send the hard copy via post to Bangalore address?

It is a sort of notification to the Income Tax Department that you are through with the process of filing of return and all the data has been entered in the prescribed format and now they can start evaluation and processing the same at their end. Therefore, it is more like an acknowledgement to the department for the process of filling your ITR.

6. What dose ITR under scrutiny means?

‘Scrutiny’ means in another word ‘inspection’, meaning there by that whatever declaration etc you had provided to your CA or Financial Advisor or you yourself had mentioned in your ITR while submitting the same in the department, is under review and the department may come up and ask for any kind of proof to be produce in order to verify that whatever you have declared in that financial year was it correct or not.

This process of the Income Tax department is generally random, no specific person gets been targeted. Hence it’s always advisable to maintain all the supporting records of each financial years for which you are submitting your ITRs. Up till 7 years all records must be maintained, keeping the records electronically is better and less space consuming.

7. What dose ITR Refund means, can I get the same if I file my ITR?

It’s an amount received back from the Income tax department which you have already paid via tax to the government and you are claiming back some percentage out of it because as per the Income Tax Law you have fulfilled some of the criterion defined there to avail the tax benefits.

8. What do you mean by Income as per the Income Tax Law?

The word ‘Income’ is very broad and its meaning would be vast. In regard of a salaried person, all that is received from an employer in cash, kind or as a facility is considered as income. For a businessman, his net profits would constitute his income. Income can be from investments in the form of Interest, Dividend, and Commission etc. Under the Act, all incomes earned by persons are classified into 5 different heads, such as:

a. Income from Salary

b. Income from House property

c. Income from Business or Profession

d. Income from capital gains

e. Income from other sources

9. How much Tax am I liable to pay, how I will come to know about it?

For that you’ll have to review the Income Tax website:

http://law.incometaxindia.gov.in/DIT/Xtras/taxcalc.aspx or ask your CA or Tax Lawyer, they would be able to help you out.

10. I am a small time businessman; do I have to file my returns too?

Yes, if your business annual turn over is 10 lacs or above and your net profit is 1.20 lacs or above, then you are suppose to maintain the books and file an ITR for the same.

11. What do you mean by TDS?

It’s the tax which has been deducted out of total earning just at the source or disbursal or before transfer/paid in the account. You can review the details of the same in the form called as 26AS.

This way I, have tried to answer your some questions, there might be plenty of questions in your mind for which you are looking for logical answers, you can reach me via emailpranabroychowdhury@gmail.com.  I’ll try to answer your concerns.

The above mentioned article is purely the author’s point of view his versions and understanding, readers are requested to refer the government websites, for further clarifications.

Regards and Thanks to--

Mr. Pranab Roy Chowdhury

B.Com., MBL, LL.b

Advocate

Member: All India Federation of Tax Practitioners

Partner: M/s AP Associates Legal Consultant

--

Haider Ajaz 

Advocate