E/CN.4/1992/52 page 158 101. The so-called sects, cults and what are usually known as "new religious movements" have reportedly been the most frequent victims of religious intolerance and discrimination. However, as they have been the subject of controversy in many countries, it is extremely difficult to appraise allegations of intolerance concerning them. The Special Rapporteur has noted that when religious groups, in particular sects or similarly regarded groups, have been prosecuted, such cases frequently involve illegal financial activities including tax evasion, embezzlement of funds or activities which clearly fall outside the scope of religious practice. It is very difficult tc evaluate whether such accusations are well founded or used merely to discredit a given sect. In order to shed light on the matter judicial proceedings, with all the necessary safeguards provided for in international instruments, would be required. 102. Members of religious entities perceived as sects by the authorities of the countries in which they carry out their activities frequently face a number of difficulties in performing their religious activities. For example, the Jehovah's Witnesses faith has often been outlawed and its followers have been considered as members of a sect and have suffered persecution in a number of countries. The Unification Church and the Church of Scientology are also considered as sects in many countries and have not been granted legal status. They have often been subjected to legal proceedings because of activities that the authorities perceived as falling outside the purview of purely religious activities. In the Islamic Republic of Iran, followers of the Baha'i faith have been described by the authorities as belonging to the "misguided Baha'i sect" or "the despised sect". In a communication addressed to the Special Rapporteur, the Government of Indonesia indicated that it differentiates between four religions, which enjoy constitutional guarantees, and "misleading religious cults", which has resulted in the prohibition of the Baha'i movement and Jehovah's Witnesses. It has also been alleged that persons have been prosecuted in Indonesia and in Morocco for belonging to or forming an unauthorized religious organization or sect. In Pakistan, members of the Ahmadi community, who consider themselves Muslims but whom the Government considers as belonging to a heretical sect by the Government, have reportedly suffered persecution, as described in the country section in chapter II and in the Special Rapporteur's previous reports. In India, the Ananda Marga are reportedly regarded as a threat to national security in the guise of religion. 103. With regard to the legal requirements for the recognition of religious entities, the legislation of most countries prohibits discrimination among religions, religious communities and religious organizations. The majority of the Governments that replied to the questionnaire stated that they guarantee full freedom of religious obervance and assembly, that all their citizens were equal before the law and that all recognized religions enjoyed equal status. Most countries adopt a neutral position with regará to religious and ideological beliefs and do not accord privileged treatment to any particular faith. 104. The laws of a considerable number of countries prohibit practices which would prevent the free exercise of any religion, while other countries have removed from their legislation provisions which are explicitly directed against a particular religious practice. In most countries, the criterion for recognizing religions, religious sects and religious associations is the legal