University of Khartoum

أحكـام المقاصـة وآثارهـا في الفقـه الاســلامي

أحكـام المقاصـة وآثارهـا في الفقـه الاســلامي

Show full item record

Title: أحكـام المقاصـة وآثارهـا في الفقـه الاســلامي
Author: إبراهيم, بليل قرشي بليل
Abstract: This study aims to explain the Rules of setoff in Islamic fiqh and Sudanese Law, and to distinguish the setoff which is carried out in accordance with the rules of Islamic fiqh from other sharia prohibited transactions. The study adopted the comparative descriptive analytical approach through exposing the different views of the four main schools of Islamic fiqh, analyzing and comparing between them, inter se, and sharia standards of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) ,and with the relevant provisions of Sudanese law and judicial precedent. The study concluded to several results,most importantly that the setoff is permissible in debts according to Islamic fiqh and Sudanese law, and there is difference between the setoff and selling the debt for a debt(Bay Alkali Bi Alkali) which is prohibited according to Islamic fiqh, and the setoff is not a sale but awaiver, and the setoff is method to discharge debts obligations, in addition the study noted that there is ashortcoming in the legal provisions governing the setoff in Sudanese law, and the electronic setoffmeans the collection of the cheque and payments instruments through the exchange of the data and the copy of the cheque or payments instrument electronically between banks , and thus electronic setoff ,in fact, is agreement setoff, and the judicial setoff is in fact legal setoff( compulsory setoff) but one of two conditions is not fulfilled lack of dispute or ignorance of the amount,and if setoff is done properly it can not be annulled neither by rescission nor otherwise,and the setoff is not from puplic order, in addition the study noted that the setoff is to be prohibited if violated the rules of Islamic fiqh or a third party claim rights on one of two debts. The study recommended the necessity of amending section 40 of Sudanese Bankruptcy Act 1929, and incorporation of provisions in to the Sudanese civil Transactions Act 1984 ,and this incorporation must include provisions regulate the different provisions of setoff its definition , nature , elements ,types,,conditions, restrictions,consequences, and waiver,aacording to chosen opinion adopted by researcher in this dissertation,and also its is highly recommended to adopt the electronic setoff in banks and develop the same because it achieves the aims of Islamic sharia in the expidition of termination of obligations, and issuing scientific circulars to distinguish setoff which is carried out according to islamic fiqh from other transactions which are prohibited .
URI: http://khartoumspace.uofk.edu/123456789/26555


Files in this item

Files Size Format View

This item appears in the following Collection(s)

Show full item record

Share

Search DSpace


Browse

My Account