The Independent Commission for Human Rights (ICHR) | Shadow report the Ottoman Personal Status Act of 1918 and the Family Rights Act of 1954 with a view to ensuring that the laws comply with the State party’s international legal obligations, including the Covenant. 45. The Committee notes with concern that many children exercise some form of economic activity, including hazardous work, in particular in the manufacturing and agriculture sectors, and that these children are also exposed to economic exploitation (art. 10). 46. The Committee recommends that the State party take urgent measures to: (a) Eliminate the worst forms of child labour; (b) Ensure that the laws on child labour are rigorously enforced; (c) Strengthen labour inspection mechanisms with a focus on child labour. Right to an adequate standard of living 47. The Committee is concerned that large disparities in living standards between the West Bank and the Gaza Strip and between urban and rural areas still persist (art. 11). 48. The Committee recommends that the State party pay particular attention to shortfalls and the differences in living standards between the West Bank and the Gaza Strip, as well as between urban and rural areas, with a view to bringing the lower living standards of rural areas and the Gaza Strip up to the level of urban areas and the West Bank, respectively. 49. The Committee is concerned about food insecurity and the poor living conditions in overcrowded refugee camps, including regarding the quality of housing, electricity, sanitation and access to safe drinking water (art. 11). 50. The Committee recommends that the State party prioritize and allocate sufficient resources to ensuring food security and alleviating poor living conditions in refugee camps, including regarding the quality of housing, electricity, sanitation and access to safe drinking water. In this regard, the Committee recalls its general comments No. 4 (1991) on the right to adequate housing, No. 12 (1999) on the right to adequate food and No. 15 (2002) on the right to water, and its statement on the right to sanitation.28 Poverty 51. The Committee is concerned about reports that a draft law on value-added tax will increase value-added tax on all products without sufficiently taking 28 E/C.12/2010/1. 34