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باتاں دادی دیاں (بال لوک باتاں)


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باتاں دادی دیاں (بال لوک باتاں)

Author

محمد ایوب

Year of Publication

2022

Publisher

حسنِ ادب

City of Publication

فیصل آباد

Pages

116

Language

Pu

ARI Id

1688708404765


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حضرت رائج سیالکوٹی

حضرت رائج سیالکوٹی کو شعر و سخن میں مقام ارفع حاصل ہے۔ رائج مرزا بیدل اور حضرت شاہ آفرین کے ساتھ ہم طرح تھے۔ زیادہ ہجو ہی لکھتے تھے۔ کلام میں آمد بہت زیادہ تھی۔ آپ سو سال کی عمر میں ۱۷۳۳ء میں فوت ہوئے(۳) حاکم لاہوری نے ان کی تاریخ وفات یوں نکالی۔

’’رفت رائج بعالم باقی‘ (۴)

اردو میں بھی شعر کہتے تھے لیکن فارسی کلام کی طرف زیادہ توجہ تھی۔ ان کا اردو کلام مفقود ہے۔ منشی محمد دین فوق نے ان کے دیوان کے متعلق علامہ اقبالؒ سے ۴ مارچ ۱۹۳۳ء میں ایک خط کے ذریعے استفسار کیا۔ جواباً انہوں نے کہا کہ میں نے رائج کا دیوان فارسی میں خاصا ضخیم دیکھا ہے۔ (۵)

۳۔           ایضاً ‘ ص : ۲۹۵

۴۔           ایضاً‘ ص: ۲۹۵

۵۔           ایضاً ‘ ص: ۲۹۵

 

Zakat on Non-Agricultural Land Plots: Public Awareness and Fiscal Reforms

Zakat is although a compulsory obligation in Islam but is not paid compulsorily by the people. There are two main reasons; one is the ignorance about many things on which zakat is due, for example non-agricultural land and commercial plots etc. andsecond, ignorance about the mechanism through which it is paid. Thefirst aspect is related to public awareness and second aspect is related to the fiscal policy being enforced by the government collecting property and wealth taxes thus putting heavyfinancial pressure on the owners of real estate so as to compel them to avoid zakat andpay taxes. The paper explores the level of awareness among the general public about the payment ofzakat on non-agricultural land. Itfurther addresses the question that how the existing revenue structure need to be changed. For thefirst aspect, primary data with n=33 has been collected from the capital city of the province Khyber Pakhtunkhwa. For the second aspect the revenue structure of the government is reviewed tofind out the number of taxes on the possession, sale and purchase of commercial or nonagricultural land plots. Since taxes are in no way a substitute of zakat so it is further explored that if the existing taxes are replaced and zakat system would be properly enforced then how much is the net return. In order to estimate this net return, an interview has been conducted from the property dealers and also the figures are taken from government accounts to calculate a sample for the study area that is then generalized for the government returns at large. The results of the study show a high level ofignorance about zakat obligation on plots in the study area. The verdicts of the Islamic scholars also create difference of opinion, however, majority have approved the case in favor of payment. Since there is ignorance and people have to pay taxes so they avoid zakat and just pay taxes. A mechanism is needed for fiscal reforms to ensure the payment of zakat and to stop its substitution against taxes on land plots.

A Study of the Mutual Interaction of Some Antibiotics and Non-Steroidal Anti- Inflammatory Drugs in Vitro

This work aimed at improving efficacy and reducing toxicity of non-steroidal anti- inflammatory (NSAIDs) and anti-bacterial drugs by designing and synthesizing mutual prodrugs with dual activities. The NSAIDs were ibuprofen, flurbiprofen and aspirin, which contained a carboxylic group as part of their structure. The antibacterial included ampicillin, metronidazole, isoniazid, sulfamethoxazole, sulfamerazine, sulfamethazine, sulfanilamide, 7- ADCA and 7-AVCA, which contained an amino group as part of their structure. In the prodrugs of these compounds the two drugs were covalently linked together forming an amide linkage. In addition to these a prodrug from benzydamine, containing amino group, and cefazoline, containing carboxylic group was synthesized, in which the two drugs formed a quaternary ammonium salt. All the synthesized compounds were characterized by use of diverse analytical techniques including elemental analysis, FT-IR, electronic spectra, 1H and 13 C NMR, ESI-MS and single crystal XRD techniques. The new compounds were subjected to anti-bacterial, anti-inflammatory, enzyme inhibition and toxicity tests in order to evaluate them as more effective and safe drugs with dual activities. Some of the activity related properties, which could not be determined experimentally, were determined through computational analysis. The results showed that aspirin, flurbiprofen and ibuprofen prodrugs perform better (having moderate to significant difference) than the parent drugs in anti-bacterial and anti-inflammatory tests. The computational analysis also suggests that the prodrugs possess better druglike properties and bioavailability with slight variations. Thus this study clearly indicates that mutual prodrug is an advantageous option where a concomitant treatment is required.