People associated with Memon cause in India the Memon Welfare parivar and especially I was deeply grieved when I heard of the sad and sudden demise of Mr. Omar Carrim Noor on 29th December 2001. We were informed that after the Salat of Esha he was sitting with his good friend and companions of many years Dr. Joosub Abba he gave a deep sigh and loss consciousness and passed away silently.

Since time immemorial billions and billions of men have come and gone but during my last more then five decades of public life, very few have left an indelible stamp on my mind and heart. Who will always be remembered fondly with deep sense of gratitude. One such simple person was Mr. Omar Carrim Noor. He was well wisher and donor of the Memon Educational & Welfare Society. Since last 56 years he was a man of wisdom who had learned the simple lessons of life well and practiced them namely to share to play fair and to say sorry when he would hurt someone. He touched so many lives had so many lives had so many friends all around the world and made an indelible impression on all those, who met him. He was a great philanthropist, religious and always eager to help poor and needy person. He was patron of several organization of south Africa and also of The Memon Educational & Welfare Society, Mumbai and Trustee of World Memon Foundation he was the regional Council Representative of Memon Association of South Africa in Rustenburg. He had hosted the 35th Anniversary of the Memon Association of South Africa in Lusternbury in September 2000 which was sttended by Dr. Nasir Fulara the President of All India Memon Jamat Federation. He was on of the South African Representative at the First International Memon Convention held at Dubai in April 2001.
We will miss him tremendously in future conventions. Steering Committee of WMO and the entire Memon Community has lost a Well Wisher of the Community.
We pray to Almighty Allah to grant him forgiveness, mercy and Jannat-ul-Firdous and may Allah (S.W.T.) grant Sabar and patience to the members of his family in their bereavement. We will always remember him for his extremely magnanimous contributions for all kind of charitable works and care and concern he showed for the Community.

May Allah grant him a special place in Jannat and may fill his grave with divine light. Ameen.
Adam Noor

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A science Exhibition, Quiz, Elocution and Essay Writing Competition on Science was organized for the schools of K-West Ward at S.C.D. Barfiwala High School, D. N. Nagar, Andheri (W), from 5-12-2001 to 7-12-2001. The Farooq Sattar Oomerbhoy High School for Boys and Farook High School for Girls, Jogeshwari, Mumbai managed by the Bombay Memon Education Society participated in all competition and showed a spectacular success.
Farooq Sattar Oomerbhoy High School for Boys had presented two projects for the Exhibition:
1. Preservation of Food
2. Cyclone Detector
Out of these two projects, Project Preservation of Food received 1st Prize at ward level exhibition and this project of Farooq Sattar Oomerbhoy High School for Boys was sent for zonal level Science Exhibition organized by Deputy Director of Education Greater Mumbai at Povai Vihar, Mumbai. Two students of this school Master Sayyed Saad Mohammad. Siddiq and Master Shaikh Naeem Nasim Ahmad of Std. VII B along with their Science Teacher Mr. Dalvi Abdul Aleem worked for these projects.

Farooq High School for Girls received Smt. Vasudha Trophy and Smt. Kashmira Shield for securing maximum marks in Essay and Quiz competition in Junior and Senior Group. Dr. Munshi Trophy and Utpal Sanghvi shield was awarded to school for maximum participation of their students in junior and senior groups essay and quiz contest. First Prize of Essay Writing Competition on Science in senior and junior group was won by Qazi Kausar Shafiya and Qazi Kausar Shadiya, two brilliant sisters and student of Farooq High School for Girls. First and Second Prize for quiz contestfor junior and senior group was also won by the school, similarly first prize of senior group and third prize of junior for the Elocution competition on science was won by the student of same school. Thus Farooq School makes a remarkable success in department level competition held for the students.

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An Eid-ul-fitr get together dinner was held on Thursday 27th December 2001 at Dubai. It was quite successful event and enjoyable evening for ladies and male members of the community who got an opportunity to meet and interact with each other. It was pleasing to see that several families has traveled from Abu Dhabi, Sharjah, Ras al Khaima and Al Ain to join the gathering. Guest from Canada, Nairobi, U.K. and South Africa also grace the event with their presence. More than 900 community members gathered to exchange Eid Greetings. The families arrived on time were presented with a gift hamper, children were delighted on collecting toys.

The President, Vice President and Members of Organizing Committee express their sincere thanks to all members who attended the event and also those who could not make it convenient but extended their best wishes and support. They also thanked Mr. Firoz Allana of Allana Group for arranging 'Igloo Kulfi' for each visitor.

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Charitable hospitals and educational institutions may lose the tax exemption available to them under the Income Tax Act in the next Budget. The Central Board of Direct Taxation (CBDT) has asked the I-T department to submit a report on the income generated by charitable hospitals, educational institutions and other charitable bodies. The report is expected to be submitted soon. These exemptions came under security after the government decided to review all exemptions and deductions under the Income Tax Act and eliminate those that are found to be redundant. Recent controversies surrounding various charitable hospitals have attracted the government's attention.

The general feeling in government circles is that many of the charitable hospitals, which are expected to provide free treatment to those who can't afford it, have become five-star institution, accessible only to the rich.
Certainly, there are still many hospitals doing charitable work but, the majority of charitable hospitals allegedly function as bodies that generate profits for the trustees under management.
Charitable hospitals and educational institutions were given tax exemption on the premise that the private sector would share the government's responsibility in providing services in these sectors.
The exemptions have been given under section 10(23) of the Income Tax Act. A charitable hospital receives exemption only if it functions on a philanthropic basis. This means among other things, that profits are supposed to be ploughed back into the development of the hospital. These institutions are not expected to distribute dividend from the surplus. Besides, the hospital should be recognized by the charity commissioner.

Educational institutions enjoy exemption under section 35(1) of the I-T Act. Those in government who propose the elimination of these could be pumped into the government's health care network.
Similarly, many private educational institutions too, generate huge profits for the management. Most of these institutions insist on a huge capitation fee from students aspiring to join professional course and contributions from those seeking employment at these institutions.
(Economic Times)