20090430

Laila Poland

Al fatihah kita hadiahkan kepada Allayarhamah Laila Taib isteri kepada Ketua Menteri Sarawak akibat sakit barah.
Aku sebenarnya pernah menemui auntie dia Ms Jamaliah di Poland ketika aku bersama 3 lagi sahabat dalam misi dakwah & tabligh selama 3 minggu ketika khuruj ke Poland pada tahun 1986. Ketika itu Poland masih didalam pemerintah Komunis. Pengalaman ataupun lapuran / karkuzari ketika keluar berdakwah di Poland akan aku ceritakan kelak.
Ketika kami tiba di bandar Gdanz di sebelah utara Poland dari Warsaw; kami menghubungi Auntie Jamaliah; beliau merupakan salah seorang pemimpin Islam di Gdanz ketika itu. Meurut beliau Laila adalah anak saudaranya yang menuntut di Australia, sebagai bukti di tunjukkan kami gambar Laila bersama Abd Rahman Taib. Menurut beliau mereka adalah turun temurun keturunan Islam yang berasal dari Islam Crimea Tartar.
Kami diberikan sebuah rumah bersebelahan rumahnya untuk bermalam dan menjalankan aktiviti dakwah kami. Anak lelaki yang remaja adalah pencinta Islam dan membantu kami dalam kerja2 dakwah. Translator kami adalah orang Arab Palestin yang menuntut di Poland.
Yang sedihnya; akhirnya kami dapati suaminya adalah penganut Kristian. Amalan kahwin campur di Poland adalah amalan biasa disana. Sebenarnya banyak orang Islam di Poland yang turun temurun; kami ditunjukkan gambar masjid - masjid lama yang telah dirobohkan oleh Komunis, gambar2 ulama2 mereka dengan full sunnah. Aku akan ceritakan kelak kisah ini sebagai pengajaran untuk kita semua.

20090427

MAD

Pada artikel, ana ingin bersama2 kita mengulangkaji berkenaan hukum tajwid khususnya beberapa hukum Mad yang kadang2 kita terlupa didalam pembacaan Quran kita. Mad maksudnya "panjang". Hukum qiraat menurut riwayat Asim.
Huruf Mad ada tiga iaitu : Alif, Wau & Ya.
Hukum Mad terbahagi 2 iaitu Asli / Tabiqi & Farqi
a) Hukum Mad Asli / Tabiqi - Bila mana huruf bertemu dengan aliff; atau huruf berdoma bertemu wau mati atau huruf kasrah bertemu ya mari. Bacaan panjangnya adalah sebanyak 2 harakat.

b) Farqi - ada 13 hukum diantaranya

Hukum Mad Wajib Mutasil : Bila mana huruf tanda lengkung panjang bertemu hamzah mati, kasrah dan pathah dalam satu kalimah. Bacaan panjangnya wajib panjang sebanyak 5 harakah.
Hukum Mad Jais Munpasil : Bila mana hurf tanda lengkung panjang bertemu hamzah mati, kasrah dan pathah dalam dua kalimah. Bacaan panjangnya adalah 2 hingga ke 5 harakat.
Hukum Mad Lin atau Mad Lembut : Bila mana huruf-huruf Mad dimatikan atau didomakan; bacaan nya adalah 2 hingga 5 harakat dan dilembutkan bacaannya.
Ini diantara hukum2 Mad; ada 10 hukum lagi berkenaan hukum Mad yang boleh kita kaji dan muzakarahkan. Hukum tajwid ini walaupun kita telah belajar berkali2 kadang2 kita terlupa dan lalai. Marilah sama2 kita ingat mengingati sesama kita supaya bacaan Quran kita dapat diperelokan semuga ianya diterima oleh Allah swt.
Salah satu petua untuk nafas panjang ialah nafas melalui perut; sebelum bacaan sedut nafas kedalam perut supaya kembung dan kemudian keluar nafas semasa bacaan sehingga kempis. InsyaAllah nafas kita akan menjadi panjang.

20090423

Strike off Company

Recently, I have an experienced of involving in the striking off exercise of the dormant JV company - my company partnering with a japanese company. The most problematic is that all except one directors and shareholders are no more longer employed by both companies. The exercise have took more than a year. However, we managed to strike off the JV name from the CCM, finalized and signed the Termination of the JV agreement and subsequently settling all the final settlement sum between both parties.

Herewith I append some of the guidelines for those who wants to strike off the company according to the Malaysia Act.
Guidelines on Application to Strike off the name of a Company from Companies Commission of Malaysia

Introduction

Section 308 of Companies Act 1965 provides a procedure for a company to be dissolved without having to undertake the formal process of winding up. It may be affected when the Registrar exercises his power under Section 308 (1) to strike a defunct company off the register and under Section 308 (3) where the Registrar strikes off a company that has been wound up.

Scope of Guidelines under Section 308 (1) of Companies Act 1965

Under this Section, the Registrar may exercise his discretionary power to strike the name of a defunct company off the register if he has reasonable cause to believe that :

i) a company is not carrying on business; or
ii) a company is not in operation

In determining whether a company is not carrying on business or is not in operation, the Registrar may form his opinion based on the following :-

i) information in records of the company under the Registrar's custody; and
ii) through application made to him by a director or a shareholder requesting him to
exercise his discretionary power.

Requirements for an application pursuant to Section 308 (1)

In proceeding with the exercise and in forming his opinion based on the above, the Registrar will have to be sastified that the application fulfills the following requirements :-

A) The directors must obtain the resolution of the shareholders for the initiation of the application to strike off the name of the company from the register on the basis that the company is not carrying on business or the company is not in operation.

The resolution must be enclosed together with the application to reflect the consent of the majority shareholders in respect of the striking off application.

Where a director or shareholder is untraceable - The remaining director or the shareholder concerned may still submit an application for striking off provided the remaining director or shareholder concerned must have made attempts to trace the where about of the other directors or shareholders by writing to him at the residential address as stated in the Registrar's records or any other records. These attempts must be made by way of registered post. Where the notification from the postal agency is being relied on as proof, this should be submitted as an attachment to the application. Proof of any other modes of attempts (if any) must also be attached to the application.

B) The company has no assets and liabilities at the time when the application is made.

The Registrar will examine the management accounts certified as true and correct by a Director. However, the Registrar reserves the right to require the applicant to submit audited financial statements.

If the company has not commenced operation, the applicant must inform the Registrar of the following :

  • The company was incorporated on (date) and there has been no transaction since then; and
  • The company has not opened a bank account or if there is an account, the latest bank statement is to be attached and to inform Suruhanjaya Syarikat Malaysia (SSM) about the closure of the account.

C) The company has no outstanding charges in the Registrar of Charge

In respect of charges, the applicant must ensure that the company has no oustanding charges in the Register of Charges kept at the Register of Companies

D) The company has no oustanding penalties or offer of compounds under the Companies Act 1965

The company must ensure that all such liabilities are settled before an application for striking off is made.

E) The company has no outstanding tax or other liabilities with any government department or agency

Where a company has commenced operation it must settle all oustanding tax and obtain a tax clearance prior to the filing of the application for striking off

F) The information of the company with the Registrar is up to date

The particulars of directors of the company and any other information as the Registrar deems fit must be the same as in our records. If there are any differences or changes in respect of the information of the directors of the company, the company must first ensure that the Registrar's records are updated before an application for striking off is made.

(Applicant may check the record by getting a print out from the nearest SSM office or through e-info service)

G) The company is not involved in any legal proceeding within or outside Malaysia

The company should not make any application for striking off if it is aware that there is an impeding court action against it so as not to deprive others, who have initiated court action against the company from proceeding with the court action.

H) The company has not made any return of capital to the shareholders

The right procedure for any return of capital to the shareholders should be through the process of winding up or capital reduction exercise or any scheme of arrangement or reconstruction exercise.

I) The company is not a holding company or a subsidiary of another corporate body

The duty lies on the holding company to take necessary steps to wind up its subsidiary company.

J) The company is not a "Guarantor Corporation"

A "Guarantor Corporation" means a corporation that has guaranteed or has agreed to guarantee the repayment of any money received or to be received by any third party.

Scope of Guidelines under Section 308(3) of Companies Act 1965

For the purpose of section 308(3) of the Companies Act 1965, the Registrar may strike off a company that has been wound up where the Registrar has reasonable cause to believe that :-

  • no liquidator is acting

  • the affairs of the company are fully wound up and for a period of six (6) months the liquidator has been in default in lodging any return required to be made by him; or

  • the affairs of the company have been fully wound up under Section 217 of the Companies Act (Part X, Division 2) and there are no assets or the assets available are not sufficient to pay the costs of obtaining an order of the Court dissolving the company.

Instances where no liquidaor is acting

The registrar may exercise his discretion to strike off a wound up company if he has reasonable cause to believe that there is no liquidator is acting in the following circumstances :-

  • The appointment of a liquidator is provided under the order of winding up. However, the appointed failed or refused to ledge the Notice of Appointment pursuant to Section 280 of the Companies Act 1965 with the Registrar.

  • Upon the death of the liquidator and no substitution

  • The Liquidator has been appointed but he did not or failed or refused to carry out his duties as a liquidator.

  • Any other reasons that the Registrar may reasonably deem fit to exercise his discretion.

Requirements for an application pursuant to Section 308 (3)

Where there is a liquidator acting, the Registrar may exercise his power on his own accord and may also consider invoking such power pursuant to applications initiated by the liquidator of the company. On application by the liquidator, the Registrar will have to be satisfied that the liquidator fulfills the following requirements :-

  1. The affairs of the company remain unchanged for a period of six (6) months or longer
    The affairs of the company must remain unchanged for six (6) months or longer. This is evidenced from the no change in the status of the affairs of the company as shown in Form 75 which has been lodged by the Liquidator every six (6) months after the order of winding up has been granted.
  2. The affairs of the company have been fully wound up and there are no assets available
    The company must have no tangible assets available in the company are not sufficient to pay the costs of obtaining an order of the Court to dissolve the company.
  3. The company must not have any asset which needs to be administered by the Liquidator prior to the making of the application
    The Liquidator must prepare a Statement by Liquidator staring that he had completed his assingment and that there is no asset under his control.
  4. The company must not have any outstanding penalties or offer of compound under the Companies Act 1965
    The Liquidator must ensure that all liabilities involving the estate of the company have been fully settled prior to the lodgment of the application for striking off with the Registrar. This fact must be stated in his / her statement.
  5. All oustanding tax liabilities (if any) with the Inland Revenue Board incurred by the Liquidator in administering the company's estate must have be fully settled
    The Liquidator must ensure that all such liabilities are settled before an application for striking off is made. This fact must be stated in his / her statement.
  6. All indebtedness to other Government departments and agencies incurred by the Liquidator in administering the company's estate must be fully settled
    This indebteness excludes liabilities incurred by the company before it is wound up. The Liquidator must ensure that all such liabillities are settled before an application for strining off is made. This fact must be stated in his / her statement.
  7. The Liquidator or the company must not be involved in any legal proceeding whether inside or outside Malaysia
    The Liquidator and / or the company must ensure that there is / are no impending court action against the Liquidator and/or the company. This fact must be stated in his/her statement

Application Procedure

For application under Section 308 (1), the applicant must ensure that all requirements as set out in the checklist are complied with before submitting the application. Additionally, the applicant must also ensure that all boxes in the said checklist are ticked and that all the necessary supporting documents are enclosed before submitting the application to the Registrar.

The said checklist is as follow :-

  • Application Fees of RM 120
  • Covering Letter - stating reasons to support application
  • Statement by Applicant
  • Resolution of majority sharejolders or if director or shareholders are traceable, proof of attempts to trace the where about of such directors or shareholders
  • Management Accounts or Audited Financial Statements
  • Waiver letters from Creditors / tax clearance

For application under Section 308 (3), the applicant must ensure that it must be accompanied with a Statement by Liquidator

Application Fee

The completed application shall be submitted to the Registrar together with an application fee of RM 120

Withdrawal of application for Striking Off

The applicant may withdraw the application for striking off at any time before dissolution takes effect by writing to the Registrar indicating the reasons for the withdrawal of the application togather with the fee of RM 120

Gazette Notification

In both the above exercises under sub sections 308 (1) and (3), the striking off exercise is effected through the Issuance of letters and notices to the relevant parties and the publication of the relevant Gazette. On the publication of the Gazette pursuant to Section 308 (4), the company shall henceforth be dissolved.

20090415

Janin

Baru-baru ini aku mengalami pegalaman baru dalam membatu menguruskan jenazah selama ini. Pengalamannya adalah menguruskan janin yang keguguran selepas berusia 4 bulan dalam kandungan.
Inilah pengalaman pertama aku dalam melihat dan menyentuh janin yang telah lengkap dengan anggotanya. Kami juga berbincang mengenai hukum agama tentang bagaimana untuk menguruskan janin tersebut.
Mengikut hukum; kandungan janin yang melebihi empat bulan dan lengkap dengan bentuk anggota hendaklah dimandikan, dikafankan dan dikebumikan seperti orang biasa. Persoalan samada perlu disembahyangkan ataupun tidak bergantung samada ketika janin itu keluar ada tanda - tanda bernyawa ataupun tidak seperti menangis, menjerit dan ada denyutan maka janin tersebut perlu disembahyangkan juga. Jika tiada maka tidak perlu disembahyangkan.
Setelah diteliti kesemua aspek; dengan dikepalai oleh imam masjid - kami telah memandikan, mangkafankan dan mengembumikan tanpa disembahyangkan & talkin.
Maka selesailah tanggungjawab kami dalam beberapa minit sahaja. Alhamdullillah. Satu pengalaman baru untuk dikongsi bersama.

20090406

April Fool's Day

Berkurun-kurun lama dahulu, kerajaan Islam Sepanyol yang telah lama bertapak di sana telah menghadapi kekalahan di tangan tentera Kristian. Maka penduduk-penduduk Islam di Sepanyol terpaksa berlindung di dalam rumah mereka untuk menyelamatkan diri dari tentera Kristian. Namun tentera Kristian tidak berpuas hati kerana tidak dapat menghapuskan orang Islam. Maka tersebarlah berita bahawa orang Islam yang ingin selamat boleh menyelamatkan diri mereka dengan menaiki kapal yang berlabuh di pelabuhan dan untuk memastikan berita itu benar mereka sendiri pergi menyiasat adakah berita itu benar. Setelah pasti dengan khabar berita itu, maka beramai-ramailah orang Islam Sepanyol ke pelabuhan dengan harapan mereka boleh menyelamatkan diri dari tentera Kristian. Namun sebaliknya yang berlaku. Tentera Kristian mengambil kesempatan menghapuskan umat Islam dengan membakar rumah dan kapal-kapal di pelabuhan dan orang-orang Islam di Sepanyol dibunuh beramai-ramai termasuklah lelaki, perempuan dan kanak-kanak pada tanggal 1 April. Inilah hari yang diraikan oleh rakyat Sepanyol setiap tahun untuk mengingati kemenangan tentera Kristian ke atas orang Islam yang dibunuh oleh mereka dan inilah sejarah yang mengaitkan April Fool dengan orang Islam.

Namun malangnya tarikh ini disambut juga oleh sesetengah umat Islam di seluruh dunia. Banyak sejarah April Fool yang dipaparkan di dalam internet hingga ke akhbar untuk mengingatkan umat Islam bahawa April Fool ini tidak digalakkan dalam Islam.

Sejak dari dahulu lagi, terutamanya pelajar-pelajar yang tinggal di asrama, budaya April Fool ini sudah menjadi kebiasaan bagi mereka. Setiap tahun menjelang 1 April, ramailah yang menjadi mangsa dari sambutan April Fool. Bukan mangsa bunuh ataupun rompakan tetapi mangsa kepada mereka yang suka mengenakan dan menganiayai orang lain. Sedangkan Islam sangat melarang kita menganiayai orang lain dengan niat yang jahat. Muka diconteng, barang disorok dan sebagainya menjadi kebiasaan pada hari April Fool.

Dari sini kita boleh ketahui apakah relevan dan faedahnya dengan April Fool ini. Menganiayai, menipu, menghina, menyakitkan hati, dan perasaan orang lain, semuanya buruk dan tidak berfaedah tentang April Fool. Sepertimana firman Allah yang bermaksud:

"Hai orang-orang yang beriman, janganlah kaum laki-laki menghinakan kaum laki-laki (yang lain), kerana boleh jadi kaum yang dihinakan itu, lebih baik dari kaum yang menghinakan, dan jangan pula kaum perempuan (menghinakan) kaum perempuan yang lain, kerana boleh jadi perempuan yang dihina itu, lebih baik dari perempuan yang menghinakan. Janganlah kamu cela-mencela sesama kamu dan jangan pula panggil-memanggil dengan gelaran (yang tidak baik). Seburuk-buruk nama ialah fasik sesudah keimanan. Barang siapa yang tidak bertaubat, maka mereka itulah orang yang aniaya." (Surah Al-Hujurat: 48)

Namun mengapa ianya terus menerus disambut dan dilakukan oleh sebahagian masyarakat Islam terutamanya di Malaysia. Rakyat Malaysia sememangnya banyak terdedah dengan budaya Barat yang telah lama bertapak di Malaysia sejak dari dulu lagi. Valentine's Day dan sebagainya telah lama disambut di Malaysia dan umat Islam juga tidak terkecuali untuk menyambutnya. Kata mereka ianya nampak lebih moden dan cool untuk disambut.

Tanpa disedari, sambutan-sambutan sebeginilah yang akan menghancurkan dan merosakkan maruah umat Islam sedikit demi sedikit. Bayangkan sekiranya sejarah pembunuhan umat Islam pada 1 April di Sepanyol itu adalah sejarah yang betul-betul mengaitkan kita dengan April Fool, maka apakah pandangan Barat apabila melihat umat Islam turut sama menyambutnya. Menyambut hari dimana kekejaman tentera Kristian terhadap umat Islam dan tipu daya yang telah dilakukan oleh mereka kepada umat Islam. Sudah tentu mereka menganggap umat Islam mudah terpadaya dengan tipu daya Barat sepertimana yang mereka anggap umat Islam telah diperbodohkan oleh mereka suatu masa dahulu. Adakah kita mahu dianggap oleh dunia seperti itu? Menjadi umat yang tidak tahu menjaga maruah agama sendiri.

Kesimpulannya, walau apa pun sejarah ataupun walau apapun yang terjadi pada 1 April samaada ianya berkaitan dengan agama Islam atau tidak, umat Islam tidak sepatutnya dan tidak harus menyambut dan membudayakannya kerana sudah jelas ianya berasal dari Barat dan tidak ada faedahnya. Umat Islam hendaklah berfikiran secara rasional tentang perkara-perkara ini kerana tujuan utama Barat adalah untuk menghapuskan dan menjatuhkan kedudukan dan maruah umat Islam di mata dunia.

Fikirkan dan renung-renungkanlah........