If property is deemed jointly owned by spouses under local law but was purchased and fully financed by only one spouse, what percentage of ownership is recognized for the purposes of Wasiyyat?

Regulation 10 under the Assessment Procedure in the Wasiyyat Rules states:

“Any property belonging to a Musi, which due to legal requirement or necessity is also in the name of another person, such property will be considered as belonging to the person who has actually bought it and not as a joint property.”

a) Thus, if due to legal requirements, local laws, or similar considerations a Musi has included their spouse or any other heir as a joint owner on the property deed, but that individual has made no financial contribution toward the purchase, acquisition, development, or construction of the property, the property is regarded as belonging solely to the Musi who financed it. That Musi is deemed the 100% owner and is responsible for paying Hissa Jaidad on its full value. If the other spouse is also a Musi but has made no financial contribution toward the property, the property is not regarded as their ownership, and they are not liable to pay Hissa Jaidad on it.

b) If the spouse or any other joint owner has made a financial contribution toward the purchase, acquisition, development, or construction of the property, ownership is determined in proportion to each party’s respective financial contribution.

c) If one joint owner dies and their share of the property is inherited by the surviving spouse, and the surviving spouse is a Musi, the surviving spouse is thereafter required to pay Hissa Jaidad on the inherited share at the prescribed rate.