آہ!علامہ طنطاوی جوہرؔی
گذشتہ ماہ فروری میں مصر اور ہندوستان کے دوبڑے عالموں نے وفات پائی۔ مصر کے مشہور عالم علامہ طنطاوی جوہری عہد حاضر میں اُن مسلمانوں کے خواب کی سچی تعبیر تھے جو علوم جدیدہ کی خیرہ کن جگمگاہٹ سے مرعوب ہوکرایسے جید عالم کی تلاش میں رہتے تھے جو ان علوم کے مقابلہ میں اسلامی و قرآنی حقائق کی فوقیت اس تحقیقی انداز میں ثابت کرسکے کہ بڑے سے بڑے ماہر علوم کوبھی مجال انکار باقی نہ رہے۔وہ جس طرح دینیات اورعلوم قرآن وحدیث میں یگانۂ روزگار تھے اُسی طرح اُن کو جدید علوم، علم نباتات، علم حیوانات، فلسفہ، سائنس، تاریخ اورعلم ہیٔت و طبقات ِارض میں بھی بڑی دستگاہ تھی۔ پھران سب فضیلتوں پر مستزاد یہ کہ اُن کا ذوق نہایت مستقیم اور طبیعت انتہا درجہ سلیم تھی۔ان کی قوت فیصلہ درست اورملکۂ تنقید صائب تھا۔بے شبہ اُنھوں نے اس دور میں وہی کام کیا جوامام غزالی اورابن رشد نے فلسفۂ یونان کے مقابلہ میں اسلام کی حفاظت و صیانت کے لیے انجام دیا۔ان دونوں بزرگوں نے فلسفۂ یونان کا عمیق نظر سے مطالعہ کیااوراُس میں وہ کمال پیداکیا کہ فلسفہ کے ایک ایک جزیہ اورمسئلہ پرحاوی ہوگئے۔پھر فلسفہ کے جو اصول حق بجانب تھے اُن کو اسلام کی تعلیمات پرمنطبق کیا اور جو لغو و لاطائل باتیں تھیں اُن کا تارو پود ’’تہافت الفلاسفہ‘‘لکھ کر اس تحقیق وکمال دیدہ وری کے ساتھ کھولا کہ فلسفہ کا خلعتِ زریں ایک گداگر عقل و خرد کی گڈڑی میں تبدیل ہوکررہ گیا۔
علامہ طنطاوی ۱۲۸۷ھ میں پیداہوئے۔علوم مروجہ کی تحصیل وتکمیل کے بعد قاہرہ کے مدرسہ دارالعلوم میں استاد مقرر ہوگئے۔درس وتدریس کے شغل کے ساتھ اُنھوں نے تصنیف وتالیف کامشغلہ بھی جاری رکھا اورمتعدد کتابیں تصنیف کیں جن میں چند اہم کتابیں یہ ہیں:(۱)الارواح،(۲)اصل العالم،(۳)این الانسان،(۴)التاج المرصع بجواھرالقرآن والعلوم،(۵)جمال العالم،(۶)الزھرۃ،(۷)السرالعجیب فی حکمۃ تعدد ازواج...
Islam is a complete and perfect code of life. We find guidance from Islam on any aspect of life. This study aims to explore the evaluation of existing audit system in Islamic perspective. The study indicates the gaps and challenges in audit system keeping in view Islamic laws and principles. The study is qualitative in nature. Relevant documents have been analyzed keeping in view objectives of the study. Thematic content analysis has been used for the analysis of collected data. The study is significant for the researchers, policy makers and audit experts. Recommendation of the study are beneficial particularly for the Audit Department to overcome the existing gaps and challenges.
Pakistan whose history since the day of independence (i.e., 1947), is replete with dismissal of the elected governments and impositions of martial laws that ruled the country for over a period of 30 years, under Ayub Khan (1958-1969); Yahya Khan (1969-1971); Zulfiqar Ali Bhutto [as Civilian Martial Law Administrator] (1971-1972); Zia-ul-Haq (1977- 1988) and Parvez Musharraf (1999-2008), respectively. It is undeniable historical fact that in all these unfortunate scenarios, the matters relating to imposition of martial laws, whenever came under discussion before the honorable apex Courts, in most of those cases, the judicial verdicts, pronounced from time to time, not only seems to be leaned towards upholding the imposition of Martial Laws but also self-contained elements of the injustice therein too; whereby prima facie the honorable apex Court(s) while over stepping their prescribed constitutional limits unfortunately allowed the military dictator(s) to effect the constitutional amendments as per their own sweet whims and desire. The matter does not end here, rather, whenever the issue relating to the dictatorial Act’s, Ordinances, Martial Law Regulations or Amendments etc., if came before the successive Parliament(s) of its time, the constitutional history of Pakistan again reveals an ugly image of its kinds, whereby not only all those Acts, Ordinances, Martial Law Regulations or Amendments as the case may be; which were either made or introduced into the Constitution as such got indemnified/validated by the Parliamentarians or subsequently given the legal shelter/protections through cover of Constitutional Amendment Acts; that too, without introduction of even a slightest change therein. It is worth to mention here, that while focusing the military expeditions; endure would also be made in examining all those Constitutional Amendments too, which had/have purely been brought into the Constitution by the Politicians (ruling parties) themselves, with their hidden object to strengthen their respective offices, while shifting the centre of powers from the office of Parliament to that of the office of a Sole Party Head (who may even be a non-elected member too) of the ruling party. Besides above, endeavors would also be made to put light on those Constitutional Amendments too, which has been made part of the Constitution in order to serve/protect the interest of Judiciary as well. In nut shell the thesis would be examining the effects of all such amendments, which had particularly de-shaped/disfigured the overall Constitutional Schemes of the Constitution of Islamic Republic of Pakistan, 1973. Most importantly, the relevant constitutional and legal issues would be highlighted and discussed in its chronological orders vis-a-vis the Constitutional Amendments made from day one till so far; besides above efforts would be made to pinpoint the circumstances which had actually given an unbridled license to the military dictators (i.e., through the judgments rendered by the apex Courts) or to the politicians or likewise to the apex Courts, as the case may be, to put their personal wishes/whims over the wishes/whims of the general masses, particularly, when the Social Binding Contract (i.e., Constitution) to which they subjugated is grossly mutilated by such military/civilian usurper’s commands. At last the research would be concluded with solution to settle down the dilemma which cropped up due to mutual connivance of the Judicial, Military and Politicians understandings, while risking the social & legal norms of the society at large.