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দানকে মুসলিম আইনে হেবা বলে। কারো নিকট হতে প্রতিদান ব্যতীত অর্থাৎ বিনিময় ছাড়া কোন কিছু গ্রহণ করাই হলো দান। সম্পত্তি হস্তান্তর আইন ১৮৮২ (টিপি এ্যাক্ট) এর ১২২ ধারা অনুসারে সম্পত্তি দাতা কোন ব্যক্তিকে তাৎক্ষণিকভাবে কোন সম্পত্তি হস্তান্তর করলে এবং গ্রহীতা বা গ্রহীতার পক্ষে কোন ব্যক্তি ঐ সম্পত্তি গ্রহণ করলে তাকে দান বলে।
দান বৈধ হওয়ার ৩ শর্ত
(১) দাতা কর্তৃক দানের ঘোষণা প্রদান।
(২) গ্রহীতা তার পক্ষ হতে দান গ্রহণ করা বা স্বীকার করা।
(৩) দাতা কর্তৃক গ্রহীতাকে দানকৃত সম্পত্তির দখল প্রদান।
দানের উপাদানসমূহ
(১) দাতাকে সুস্থ মস্তিষ্কের সাবালক ব্যক্তি হতে হবে।
(২) দাতার জীবনকালের মধ্যে দান কার্য সম্পাদন হতে হবে।
(৩) দান গ্রহণের পূর্বে দাতার মৃত্যু হলে দান বাতিল বলে গণ্য হবে।
(৪) দানের সময় সম্পত্তিতে দাতার মালিকানা ও দখল থাকতে হবে।
(৫) দান স্বেচ্ছায় এবং পণবিহীন হতে হবে।
(৬) দান গ্রহীতা মানসিক ভারসাম্যহীন বা নাবালক হলে তার পক্ষে অভিভাবক দান গ্রহণ করতে পারবেন। দান যে কেউ গ্রহণ করতে পারেন।
(৭) মুসলিম আইন অনুযায়ী দাতা তার সমুদয় সম্পত্তি যে কাউকে দান করতে পারেন। দায়ভাগ মতে একজন হিন্দু যাদের ভরণপোষণে আইনত বাধ্য তাদের জন্য উপযুক্ত ব্যবস্থা রাখার পর বাকী সম্পত্তি দান করতে পারেন।
(৮) দখল হস্তান্তরের পূর্বে দান প্রত্যাহার করা যায়। দখল হস্তান্তরের পরে দান প্রত্যাহারের জন্য আদালতের ডিক্রি লাগবে।
(৯) দানকারী ঋণের দায় এড়ানোর বা অন্য কোন অসৎ উদ্দেশ্যে প্রতারণামূলকভাবে দান করলে, পাওনাদারের আবেদনে ঐ দান বাতিলযোগ্য হতে পারে।
(১০) মৃত্যুশয্যাকালীন দান উইলের ন্যায় কার্যকরী হবে। অর্থাৎ ঐ দান অনাত্মীয়ের অনুকূলে করা যাবে কিন্তু মোট সম্পত্তির ১/৩ ভাগের বেশী দান করা যাবে না। তবে উত্তরাধিকারীগণের সম্মতি থাকলে অআত্মীয়কে ১/৩ ভাগের অধিক সম্পত্তি দান করা যাবে। এ অবস্থায় কোন উত্তরাধিকারীকে দান করা যাবে না।
(১১) রেজিস্ট্রেশন (সংশোধন) আইন ২০০৪ এর ৭৮এ ধারা এবং সম্পত্তি হস্তান্তর আইনের ১২৩ ধারা অনুযায়ী দান লিখিত ও রেজিস্ট্রিকৃত হতে হবে।
(১২) অজ্ঞাত ব্যক্তি বরাবরে দান করলে দানের তারিখ হতে ৬ মাসের মধ্যে সে জন্ম গ্রহণ বা তার আত্মপ্রকাশ করলে সে দান বৈধ হবে।
দান দলিল রেজিষ্ট্রী করা বাধ্যতামূলক
রেজিস্ট্রেশন (সংশোধন) আইন ২০০৪ এ নতুন সংযোজিত ৭৮এ ধারা অনুসারে স্থাবর সম্পত্তির দানপত্র দলিল অবশ্যই রেজিষ্ট্রী করতে হবে। দান
দলিল রেজিস্ট্রেশন ফি হবে নিম্নরূপ
স্বামী-স্ত্রী, পিতা-মাতা-সন্তান, দাদা-দাদী ও নাতি-নাতনী, সহোদর ভাই-ভাই, সহোদর বোন-বোন এবং সহোদর ভাই ও সহোদর বোনের মধ্যে যে কোনো স্থাবর সম্পত্তির দানপত্র দলিল রেজিস্ট্রি ফি দিতে হবে মাত্র ১০০ টাকা। তবে উল্লিখিত সম্পর্কের বাইরের ব্যক্তিবর্গের মধ্যে সম্পাদিত দানপত্র দলিল রেজিস্ট্রির ফি হবে, কবলা দলিল রেজিস্ট্রির জন্য প্রযোজ্য ফি’র অনুরূপ।
জীবন স্বত্ত্বে দান দলিল রেজিস্ট্রেশন ফি
স্প্যাম্প এ্যাক্ট ১৯০৮ এর ৫৮ নং আর্টিক্যাল অনুসারে শিক্ষা প্রতিষ্ঠান, হাসপাতাল, মসজিদ, মাদ্রাসা, কবরস্থান (মুসলিম ধর্মীয় প্রতিষ্ঠান) এর জন্য জীবন স্বত্ত্বে দানের বিধান হলো-যে প্রতিষ্ঠানের নামে সম্পত্তি দান করা হবে সে প্রতিষ্ঠান ঐ সম্পত্তি শুধু ভোগ-দখল করতে পারবে, সম্পত্তি কোনরূপ হস্তান্তর করতে পারবে না। এরূপ জমির ভূমি উন্নয়ন কর পরিশোধ করতে হবে দানকারীর নামে। কোন কারণে ঐ প্রতিষ্ঠানটি কার্যকর না থাকলে সম্পত্তি দানকারীর মালিকানায় চলে যাবে এবং দান দলিল স্বয়ংক্রিয়ভাবে বাতিল হয়ে যাবে। জীবন স্বত্ত্বের দান দলিল রেজিস্ট্রির ক্ষেত্রে ২% স্ট্যাম্প ফি, ২.৫% রেজিস্ট্রেশন ফি এবং ই ফিস লাগবে।
হেবা-বিল এওয়াজ
মুসলিম আইন অনুসারে কোন কিছু বিনিময় নিয়ে দান করাকে বলে এওয়াজ বা হেবাবিল-এওয়াজ। সম্পত্তি হস্তান্তর আইন ১৮৮২ এর ১১৮ ধারা অনুসারে দু’জন ব্যক্তি যে ক্ষেত্রে পরস্পর নিজেদের মালিকানাধীন কোন জিনিসের মালিকানা হস্তান্তর করে সেক্ষেত্রে কোন একটি জিনিস টাকায় না হলে সে আদান-প্রদানকে বলে এওয়াজ বা বিনিময়। এতে বিক্রয় চুক্তির উপাদান বিদ্যমান থাকায় এটি মূলত এক ধরনের বিক্রয়। এওয়াজ দলিলে বর্ণিত সম্পত্তির একজন দাতা তার নিজের সম্পত্তি অপরজনকে দেওয়ার পর তার প্রাপ্য সম্পত্তি তিনি না পেলে তিনি তার প্রদত্ত সম্পত্তি ফেরত পাওয়ার অধিকারী হবেন। হেবা বিল এওয়াজ অগ্রক্রয়যোগ্য নয়।
হেবা-বিল-এওয়াজ এর উপাদানসমূহ
(১) গ্রহীতাকে হেবা গ্রহণের বিনিময়ে দাতাকে অবশ্যই কিছু দিতে হবে।
(২) দানের মাধ্যমে নিজেকে সম্পূর্ণরূপে নিঃস্বত্বে পরিণত করতে হবে।
(৩) হেবা-বিল এওয়াজের ক্ষেত্রে দখল দান আবশ্যক নয়।
(৪) হেবা-বিল-এওয়াজ প্রত্যাহারযোগ্য নয়।
সূত্র: অনলাইন
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