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PROVINCIAL ASSEMBLY OF THE PUNJAB

Bill No.6 of 2012

THE PUNJAB ZAKAT AN USHR BILL 2012

A

B i l lto make provisions for assessment, collection and

disbursement of Zakat and Ushr in the Punjab.

P!"#$%l". Whereas it is necessary to make provisions for assessment,collection and disbursement of Zakat and Ushr in the Punjab and to provide forancillary matters

!t is enacted as follo"s#$

CHAPTER IPRELIMINARY

1. S&o!' 'i'l"( ")'"*'( #++li,#'io* #*- ,o$$"*,"$"*'. %&' (his Act may becited as the Punjab Zakat and Ushr Act )*&).

%)' !t e+tends to the "hole of the Punjab, but as reards payment andrecovery of Zakat or Ushr, it only applies to -uslim residents and a company, orother association of persons, or body of individuals, "hether incorporated or not,majority of the shares of "hich is o"ned, or the beneficial o"nership of "hich isheld, by such residents.

%' !t shall come into force at once.

2. "fi*i'io*. !n this Act%i' /annuity0 means the sum payable periodically, accordin to the annuity

policy conditions, to an annuitant durin his life$time, or for a fi+ednumber of years, and includes the scheme of postal annuities asnotified by the 1overnment

%ii' /assets0 means assets liable to Zakat as provided in the Act%iii' /atiyyat0 means voluntary donations to a Zakat 2und, other"ise than on

account of Zakat or Ushr, and includes sada3at$e$nafilohs%iv' /Board of 4evenue0 means Board of 4evenue for the Punjab

established under the Punjab Board of 4evenue Act &567 (XI of 19!"%v' /8hief Administrator0 means 9ecretary, 1overnment of the Punjab,

Zakat and Ushr :epartment%vi' /company0 means a company as defined in the 8ompanies ;rdinance

&5

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%i+' /:istrict Zakat and Ushr 8ommittee0 means a committee constitutedunder section &=

%+' /1overnment0 means 1overnment of the Punjab%+i' /1overnment security0 means the 1overnment security as defined in the

9ecurities Act &5)* (X of 19'"%+ii' /institution0 means a deeni madrasah, educational, vocational or social

"elfare institution, public hospital, charitable institution or any otherinstitution providin healthcare, or a public sector orani?ation providinassistance to poor, needy or indient persons

%+iii' /insurer0 means 9tate @ife !nsurance 8orporation of Pakistan, Postal@ife !nsurance or any other insurance company

%+iv' /@ocal Zakat and Ushr 8ommittee0 means a committee constitutedunder section &6

%+v' /locality0 means the area "ithin the jurisdiction of a @ocal Zakat andUshr 8ommittee

%+vi' /maturity value0 means the sum payable, accordin to the stipulatedconditions, on survival of the life assured to the specified ae or to the

end of the term of the policy%+vii' /nisab0 in relation to assets liable to Zakat, e+cept aricultural produce and

animals fed free in pastures, means &).) rams of silver, or cash or old,or oods for trade, or any assets liable to Zakat under 9hariah, the areatevalue of "hich is e3ual to the value of &).) rams of silver, as notified bythe 8hief Administrator for each Zakat year or, in the case of a person "hoseassets liable to Zakat consist only of old, ational !nvestment %Unit' (rust%e' the !nvestment 8orporation of Pakistan and its -utual 2und%f' a reconi?ed Provident 2und%' any Unit 2und maintained by the :efence 9ervices, includin the

8ivil Armed 2orces

%h' a Zakat 2und

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%i' an institution, fund, trust, endo"ment or society reistered as acharitable orani?ation under the 9ocieties 4eistration Act &

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%b' the person filin the declaration or its copy continues to hold, in respectof the land and the produce to "hich it relates, the same status as heheld at the time of filin the declaration, and the copy of declarationremains in the custody of the @ocal Zakat and Ushr 8ommittee.

CHAPTER II

ZAKAT. C!" #*- ,oll",'io* of Z##'. %&' 9ubject to the provisions of this Act,Zakat in respect of assets mentioned in the 2irst 9chedule shall be chared andcollected, on compulsory basis, for each Zakat year, at the rate and in themanner specified therein, and as may be prescribed, from every person "ho ison the valuation date, and for "hole of the precedin Zakat year been, sahib$e$nisab, and "ho o"ns or possesses such assets on the valuation date.

%)' Zakat shall be compulsorily deducted by a deductin aency from theassets at source as per rate and manner prescribed in the 2irst 9chedule and thededucted amount shall be deposited in the Provincial Zakat 2und account.

%' Wherever there is no head office of a deductin aency in the Punjab but

there is a branch office, such branch office shall be the deductin aency forpurposes of this Act.%=' Where a deductin aency fails to deduct or deposit the amount deducted

in terms of this Act, the amount of Zakat shall be recoverable from the deductinaency as arrears of land revenue.

%6' Where an asset mentioned in the 2irst 9chedule has been assined bythe person o"nin or possessin it, in favour of another person, Zakat in respectof that asset shall be chared and collected on compulsory basis as if the assethad not been so assined.

%' !f an asset "as o"ned or possessed by a person on the valuation date butis o"ned or possessed by some other person on the deduction date, the Zakat

on such asset shall be chared and collected from such other person on behalfof the person o"nin or possessin it on the valuation date.%7' !n determinin the amount to be collected as Zakat on compulsory basis,

the value of an asset on "hich Zakat is deductible at source may be reduced, tothe e+tent and in the manner prescribed, on account of debts "hich have been

%a' primarily secured by that asset%b' used for the creation of an asset on "hich Zakat is deductible at source and%c' obtained from the deductin aency havin custody of the asset

securin the debt and of the asset created under clause %b'.%o Zakat shall be chared and collected from the assets of a person "hodied on or before the deduction date.

%&*' >o Zakat shall be chared or collected on compulsory basis in respectof any of the assets mentioned in the 2irst 9chedule "hich

%a' have been ac3uired aainst payment in forein currency or%b' are maintained in forein currency and the return on "hich and the

value on encashment, redemption or "ithdra"al of "hich, is payablein forein currency.

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%&&' (he 1overnment may, by notification in the official 1a?ette, e+empt anyclass of bonds or certificates issued by the 1overnment, the 2ederal 1overnmentor a Provincial 1overnment or a statutory corporation, a company or otherenterprise, o"ned, directly or indirectly, sinly or jointly, by the 1overnment, the2ederal 1overnment, a Provincial 1overnment, a local authority or a corporation.

%&)' Where a person from "hom Zakat has been deducted at source#

%a' proves that%i' he is not a -uslim or%ii' he is not a citi?en of Pakistan or%iii' the amount deducted from him is more than "hat is due under

this Act, either on account of an error apparent on the face ofrecord, or on account of reduction provided for in sub$section%7' not havin been duly allo"ed to him or

%iv' he falls under any of the e+clusions iven in sub$clauses %a' to%n' of clause %++v' of section ) or

%b' proves, as laid do"n in sub$section %

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%a' he is eliible under 9hariah to receive Zakat or%b' the produce from his land is less than five "as3s %5=< kilorams' of

"heat, or its e3uivalent in value in the case of other crops liable to Ushr.%=' (he currency e3uivalent of five "as3s of "heat in value shall be such as

the 8hief Administrator may notify for each Zakat year.%6' Ushr shall be the first chare on the produce.

%' Ushr shall be collected in cash, e+cept in case of "heat or paddy, for "hich,Ushr, at the option of the Punjab Zakat and Ushr 8ouncil, may be collected in kind.

%7' A sahib$e$nisab may pay either to the @ocal Zakat 2und or directly tothose eliible under 9hariah to receive Zakat, so much of the Ushr due under9hariah as is not compulsorily reali?able under this Act, on assets mentioned inthe 9econd 9chedule.

6. Mo-" of #"$"*' #*- ,oll",'io* of U&!. %&' (he Board of 4evenueshall cause the assessment and collection of Ushr in respect of a land$o"ner,rantee, lessee, lease$holder or land holder in the prescribed manner, andmaintain the record containin such information for a crop season as may be

re3uired for the purposes of this Act.%)' An assessee, arieved by the assessment under sub$section %&', may,

"ithin thirty days of the order assessment, apply, in the prescribed form andmanner, to the :eputy :istrict ;fficer %4evenue', or any other officer notified bythe 1overnment, for the revision of the assessment.

%' >o application under sub$section %)' shall be admitted unless theapplicant has deposited into the :istrict Zakat 2und not less than fifty per cent ofhis liability as assessed under this section.

%=' (he :eputy :istrict ;fficer %4evenue' or the officer notified under sub$section %)' may, at any time, either of his o"n motion or on the application of anadult -uslim residin "ithin his jurisdiction, make an order enhancin the liability

assessed under sub$section %&'.%6' >o order under sub$section %=' shall be made unless the person affectedhas been iven an opportunity of sho"in cause aainst it and of bein heard.

%' (he :eputy :istrict ;fficer %4evenue' or the officer notified under sub$section %)' to "hom an application is made under sub$section %)' or sub$section%=', or "ho takes up a matter on his o"n motion under sub$section %=', shall ivehis decision "ithin a period not e+ceedin thirty days from the date on "hich hereceives the application or takes up the matter and, such decision shall be finaland shall not be called in 3uestion before any court or other authority.

%7' (he demand as determined under this 8hapter shall be paid by theassessee and collected by the Board of 4evenue in such manner as may be

prescribed and deposited into the :istrict Zakat 2und.%

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%iv' rants, atiyaat and any other receipts%b' A :istrict Zakat 2und for each :istrict to "hich shall be credited

%i' transfers from the Provincial Zakat 2und%ii' proceeds of Ushr to be deposited in the :istrict Zakat 2und%iii' Zakat paid voluntarily%iv' transfers, if any, from the @ocal Zakat 2und and

%v' rants, atiyyat and any other receipts and%c' a @ocal Zakat 2und for each @ocal Zakat and Ushr 8ommittee to "hich

shall be credited%i' Zakat paid voluntarily%ii' transfers from the :istrict Zakat 2und%iii' transfers from the Provincial Zakat 2und and%iv' rants, atiyyat and any other receipts.

. U'ili7#'io* of Z##' F5*-. %&' (he moneys in a Zakat 2und shall be

utili?ed for the follo"in purposes%a' assistance to the needy, the indient and the poor particularly orphans

and "ido"s, the handicapped and the disabled, eliible to receive Zakatunder 9hariah for their subsistence or rehabilitation, either directly orindirectly throuh institutions

%b' assistance to the needy persons affected or rendered homeless due tonatural calamities like floods and earth3uakes and for their rehabilitation

%c' e+penditure on the collection, disbursement and administration of Zakatand Ushr

%d' investment in any non$interest bearin instruments as is permitted under9hariah and

%e' any other purpose permitted by 9hariah.%)' (he 1overnment shall meet the e+penditure on the administrative

orani?ation of the 8hief Administrator, the Punjab Zakat and Ushr 8ouncil and a:istrict Zakat and Ushr 8ommittee.

%' Where e+penditure on the administrative orani?ation of a :istrict Zakat andUshr 8ommittee is not fully met by the 1overnment due to paucity of funds durin afinancial year, the Punjab Zakat and Ushr 8ouncil may provide supplementary fundsnot e+ceedin t"o percent from "ithin the limit specified in sub$section %='.

%=' (he funds not e+ceedin ten percent approved in the budet shall beretained in the Provincial Zakat 2und to meet such additional e+penditure of a:istrict Zakat and Ushr 8ommittee or a @ocal Zakat and Ushr 8ommittee as maybe approved by the Punjab Zakat and Ushr 8ouncil.

%6' (he bankin services and the services connected "ith the assessment,collection or disbursement of Zakat and Ushr reali?able on compulsory basis underthis Act shall be rendered free of chare, e+cept that the 8hief Administrator, inreard to Ushr, may authori?e payment of remuneration for any specified services.

%' (he lists of the individuals to be assisted directly and of the institutionsthrouh "hich assistance is to be iven from a Zakat 2und shall be prepared andmaintained in such form and manner as may be prescribed.

8. i%5!"$"*' f!o$ Z##' F5*-. %&' (he Punjab Zakat and Ushr 8ouncilshall prepare budet for each financial year.

%)' (he Punjab Zakat and Ushr 8ouncil may from the Provincial Zakat 2undmake disbursements and transfer funds to the :istrict Zakat 2unds on the basisof population or to an institution in such form and manner as may be prescribed

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and as "ould help in ensurin satisfaction of the needs of the needy and the poorthrouhout its jurisdiction, as far as possible, on a uniform basis.

%' A :istrict Zakat and Ushr 8ommittee may make disbursements andtransfer 2unds throuh crossed che3ues or bank advice from the :istrict Zakat2und to a local Zakat 2und or to an institution or incur other administrativee+penditure subject to such conditions as may be prescribed and may, "henever

directed by the Punjab Zakat and Ushr 8ouncil, transfer any funds surplus to itsneeds to the Provincial Zakat 2und.

%=' A @ocal Zakat and Ushr 8ommittee shall make disbursement or incure+penditures from the @ocal Zakat 2und throuh crossed che3ues in theprescribed manner.

%6' A @ocal Zakat and Ushr 8ommittee may, if so re3uired by the PunjabZakat and Ushr 8ouncil or the :istrict Zakat and Ushr 8ommittee, transfer anyfunds surplus to its needs from the @ocal Zakat 2und to the Provincial Zakat2und or the :istrict Zakat 2und.

%' (he Punjab Zakat and Ushr 8ouncil or a :istrict Zakat and Ushr8ommittee shall disburse Zakat throuh a bank or a post office or any other

financial institution as may be determined by the Punjab Zakat and Ushr 8ouncilon need basis in such form and manner as may be prescribed.

10.A,,o5*'. %&' (he accounts of the Provincial Zakat 2und, a :istrict Zakat2und, and a @ocal Zakat 2und shall be maintained and operated, respectively bythe 8hief Administrator, the :istrict Zakat and Ushr 8ommittee and the @ocalZakat and Ushr 8ommittee, in such form and manner as may be prescribed.

%)' (he records of the accounts of the Zakat 2unds shall be preserved forsuch period, and shall be made available for audit or inspection to such personsor aencies, and in such manner, as may be prescribed.

11.A5-i'.%&' (he Auditor$1eneral of Pakistan shall conduct an annual or special

audit of the Provincial Zakat 2und, a :istrict Zakat 2und, a @ocal Zakat 2und,includin the accounts of a deductin aency or an institution receivin Zakat.

%)' (he 1overnmentmay, on its o"n motion or on the re3uest of the PunjabZakat and Ushr 8ouncil or a :istrict Zakat and Ushr 8ommittee, appoint a8hartered Accountant or a firm of 8hartered Accountants to conduct a specialaudit of a :istrict Zakat 2und, a @ocal Zakat 2und or the accounts of a deductinaency or an institution receivin Zakat.

%' (he audit performed under sub$section %&' or sub$section %)' shall includepropriety audit.

%=' (he 1overnment shall, "ithin t"o months of the receipt of the audit reportunder sub$section %&' or sub$section %)', lay the reports before the Provincial

Assembly of the Punjab.

CHAPTER VOR9ANIZATION AN AMINISTRATION

12.P5*:#% Z##' #*- U&! Co5*,il. %&' (he 1overnment shall, by notificationin the official 1a?ette, establish Punjab Zakat and Ushr 8ouncil, to e+erciseeneral superintendence and control over matters relatin to Zakat and Ushr,particularly the Zakat 2unds and the maintenance of their accounts, inaccordance "ith the policy uidelines iven by the1overnment.

%)' (he Punjab Zakat and Ushr 8ouncil shall consist of%a' a 8hairman "ho shall not be less than t"enty$five years of ae

%b' -inister for Zakat and Ushr, 1overnment of the Punjab

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%c' five persons of hih moral and social repute, scholars or personshavin kno"lede of 9hariah

%d' nine members of the Provincial Assembly of the Punjab, one memberfrom each :ivision

%e' t"o "omen, "ho shall not be less than t"enty$five years of ae%f' 9ecretary to the 1overnment of the Punjab, 2inance :epartment

%' 9ecretary to the 1overnment of the Punjab, @ocal 1overnment and8ommunity :evelopment :epartment

%h' 9ecretary to the 1overnment of the Punjab, 9ocial Welfare, Bait$ul$-aal and Women :evelopment :epartment and

%i' 8hief Administrator "ho shall be the 9ecretary of the 8ouncil.%' (he 1overnment shall nominate the 8hairman and the members, other

than e+officiomembers, of the 8ouncil.%=' (he 8hairman and members of the 8ouncil, not bein the e+officio

members, shall hold office for a term of three years and shall not be eliible tohold office for more than t"o consecutive terms of three years each.

%6' (he 8hairman or a member, not bein an e+officiomember, may tender

resination to the 1overnment.%' (he 8hairman or the member shall continue to hold office until the

1overnment accepts the resination.%7' Any vacancy in the office of 8hairman or member shall be filled by

nomination by the 1overnment of a duly 3ualified person and such person shallhold office for the une+pired term of his predecessor.

1/.C&i"f A-$i*i'!#'o!.%&' 2or carryin out the purposes of this Act, 9ecretaryto the 1overnment, Zakat and Ushr :epartment shall be the 8hief Administrator.

%)' (he 8hief Administrator shall be the 8hief C+ecutive in respect of mattersrelatin to Zakat and Ushr and shall act under the eneral superintendence and

control of and in accordance "ith the policy uidelines iven by Punjab Zakatand Ushr 8ouncil.

1.i'!i,' Z##' #*- U&! Co$$i''"".%&' (he 1overnment, on therecommendations of Punjab Zakat and Ushr 8ouncil, shall constitute, bynotification, a :istrict Zakat and Ushr 8ommittee for each district.

%)' A :istrict Zakat and Ushr 8ommittee shall consist of the follo"in#%a' the 8hairman "ho shall be non$official%b' :istrict Zakat ;fficer%c' an officer from "ithin the :istrict to be nominated by the 1overnment%d' t"o "omen from "ithin the district and

%e' one non$official member from each (ehsil.%' Where the number of (ehsils in a district is less than five, five non$officialmembers shall be nominated from the district "ith due representation from (ehsils.

%=' (he 8hairman and the non$official members shall not be less than t"entyfive years of ae.

%6' A person shall not be nominated as 8hairman or non$official member of a

:istrict Zakat and Ushr 8ommittee unless he possesses a secondary school

certificate or e3uivalent, is a person of sound moral and financial interity, and is

not commonly kno"n as a person "ho violates !slamic injunctions.%' (he 1overnment, on the recommendations of Punjab Zakat and Ushr 8ouncil,

shall appoint the 8hairman and members of a :istrict Zakat and Ushr 8ommittee.

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%7'A :istrict Zakat and Ushr 8ommittee may co$opt an officer of the 9ocial

Welfare :epartment posted in the district, as an e+officiomember of the 8ommittee.%

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E)+l#*#'io*. !n this sub$section%a' Durban areaE means an area notified as an urban area under any la" or as

may be notified by the 1overnment%b' Drural areaE means an area other than the urban area%c' Dsettled rural areaE means a rural area for "hich revenue settlement

record e+ists

%d' Dnon$settled rural areaE means a rural area other than the settled ruralarea and

%e' D"ardE means a distinct and compact locality, a mohallah, a block or anyother division in an urban area under any la" or as may be notified by the1overnment.

%' (he @ocal Zakat and Ushr 8ommittee shall consist of a 8hairman andeiht members, "ho shall not be less than t"enty$five years of ae, of "hom t"oshall be -uslim "omen, selected by the residents of the locality in the mannerspecified in sub$sections %=' and %6'.

%=' (he :istrict Zakat and Ushr 8ommittee shall constitute a team of threepersons includin one 1a?etted officer of the 1overnment, one notable person of

the area, and one member of the :istrict Zakat and Ushr 8ommittee to orani?ea public atherin of the adult -uslims, residents of a locality and call upon themto select, in the prescribed manner, seven adult -uslims residin in that locality"ho fulfill 3ualifications prescribed in subsection %'.

%6' (he team constituted by the :istrict Zakat and Ushr 8ommittees shallorani?e a separate atherin of the adult -uslim female residents of the localityand call upon them to select, in the prescribed manner, t"o -uslim "omen residinin that locality and possessin the 3ualifications prescribed in sub$section %'.

%' A person shall not be selected as a member of a @ocal Zakat and Ushr8ommittee unless he is a person of sound moral and financial interity, and is

not commonly kno"n as a person "ho violates !slamic injunctions.

%7' A person "ho is member of a team constituted for the selection ofmembers of a @ocal Zakat and Ushr 8ommittee shall not be eliible to be amember of such @ocal Zakat and Ushr 8ommittee.

%

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%&)' (he :istrict Zakat and Ushr 8ommittee may, subject to notice and forreasons to be recoded in "ritin, remove the 8hairman or member of a @ocalZakat and Ushr 8ommittee from his office on account of misconduct.

%&' (he :istrict Zakat and Ushr 8ommittee may, in the event of delay in theconstitution of a @ocal Zakat and Ushr 8ommittee, ask the e+istin @ocal Zakatand Ushr 8ommittee to continue to function for a period not e+ceedin si+

months after the e+piry of term of its office.%&=' (he 8hairman or a member may, by "ritin under his hand addressed to

the :istrict Zakat and Ushr 8ommittee, resin his office.%&6' (he 8hairman or the member shall continue to hold office until his

resination is accepted by the :istrict Zakat and Ushr 8ommittee.%&' Any vacancy in the office of 8hairman or member shall be filled by

election or selection of a person 3ualified to hold the office, in accordance "iththe provisions of this section, and such person shall hold office for the une+piredterm of his predecessor.

%&7' Any adult -uslim resident of a locality "ho is arieved by the conductor the result of the proceedins for the selection of the members, or the election

of the 8hairman, of the @ocal Zakat and Ushr 8ommittee may prefer an appeal tothe :istrict Zakat and Ushr 8ommittee.

%&

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an e+officiomember is a non$-uslim, the 1overnment shall nominate a -uslimmember in his place.

1.P"!o* 'o +!"i-" #' $""'i* i* '&" #%"*," of Ci!$#* . %&' !f theoffice of the 8hairman of Punjab Zakat and Ushr 8ouncil is vacant or the8hairman is unable to attend a meetin, -inister for Zakat and Ushr and in his

absence the 8hief Administrator shall preside over the meetin.%)' !f the office of the 8hairman of a :istrict Zakat and Ushr 8ommittee is

vacant or the 8hairman is unable to attend a meetin, the officer nominated bythe 1overnment shall preside over the meetin.

%' !f the office of the 8hairman of a @ocal Zakat and Ushr 8ommittee isvacant or the 8hairman is unable to attend a meetin, the meetin shall bepresided over by the member elected by the members present.

18.Po="! of !"$o

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misapplication or misuse of Zakat, the 1overnment may initiate criminal or otherappropriate proceedins aainst such 8hairman, member, person or institution.

E)+l#*#'io*. 2or purposes of sub$sections %' and %=', the e+pressionDmisconductE means bribery, corruption, jobbery, favoritism, nepotism, "illful mal$administration or "illful diversion of funds and shall include and attempt orabetment of such misconduct.

%6' When the 8hairman or member of the 8ouncil or a 8ommittee is removedfrom, or other"ise ceases to hold office, the vacancy in the office of such8hairman or member shall be filled "ithin such time as the 1overnment, PunjabZakat and Ushr 8ouncil or the :istrict Zakat and Ushr 8ommittee maydetermine, by the election, selection or nomination, in accordance "ith theprovisions of this Act, of a person 3ualified to hold the office.

%' (he 8hairman or member elected, selected or nominated under sub$section %6' shall hold office for the un$e+pired term of his predecessor.

%7' Punjab Zakat and Ushr 8ouncil may deleate to the 8hief Administrator anyof its po"ers and functions under the precedin provisions of this section in respectof a :istrict Zakat and Ushr 8ommittee or a @ocal Zakat and Ushr 8ommittee.

%ot"ithstandin anythin contained herein, the 8hairman or a member ofa :istrict Zakat and Ushr 8ommittee, not bein an e+$officio member, or @ocal

Zakat and Ushr 8ommittee, shall serve durin the pleasure of the Punjab Zakatand Ushr 8ouncil.

20.Vo'" of *o ,o*fi-"*,". %&' Where in case of a @ocal Zakat and Ushr8ommittee, the :istrict Zakat and Ushr 8ommittee after such in3uiry as it maydeem fit is of the opinion that the members of the @ocal Zakat and Ushr8ommittee no loner have confidence in the 8hairman, the :istrict Zakat andUshr 8ommittee may, send a reference to the Punjab Zakat and Ushr 8ouncil inthe prescribed manner for the removal of the 8hairman from his office.

%)' Where in case of a member of a @ocal Zakat and Ushr 8ommittee or of a@ocal Zakat and Ushr 8ommittee as a "hole, the :istrict Zakat and Ushr 8ommittee

after such en3uiry as it may, deem fit is of the opinion that the adult -uslimresidents of the locality no loner have confidence in a member or in the 8ommitteeas a "hole, the :istrict Zakat and Ushr 8ommittee may, send a reference toProvincial Zakat and Ushr 8ouncil in the prescribed manner for removal of the8hairman from his office or dissolution of the 8ommittee as a "hole.

%' (he vacancy in the office of 8hairman or member or members so causedshall be notified by the :istrict Zakat and Ushr 8ommittee and shall be filled inaccordance "ith the provisions of this Act.

21. C"!'#i* +"!o* 'o %" +5%li, "!

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E)+l#*#'io*. 2or purposes of this section, the 8hairman and members ofPunjab Zakat and Ushr 8ouncil, a :istrict Zakat and Ushr 8ommittee, a @ocalZakat and Ushr 8ommittee and the 8hief Administrator shall be the personsenaed in the administration of this Act.

22.Ci!$"* #*- $"$%"! 'o #,' o* &o*o!#!; %#i. (he 8hairmen and

members of Provincial Zakat and Ushr 8ouncil, a :istrict Zakat and Ushr8ommittee, and a @ocal Zakat and Ushr 8ommittee shall perform their functionsunder this Act on honorary basis.

CHAPTER VIMISCELLANEOUS

2/.E)"$+'io*. (he 1overnment may e+empt, by notification in the official1a?ette, any specified class of cases or persons from payment of compulsorylevy of Zakat or Ushr.

2.Po="! 'o $#" !5l". (he 1overnment may, by notification in the official

1a?ette, make rules for carryin out the purposes of this Act.

23.Po="! 'o ,#ll fo! i*fo!$#'io* #*- i5" -i!",'io*.(he 1overnment,Punjab Zakat and Ushr 8ouncil, a :istrict Zakat and Ushr 8ommittee, or a @ocalZakat and Ushr 8ommittee may, "ithin its jurisdiction, call for such information orrecord from, and issue such directions to the concerned persons or aencies asmay be necessary for the performance of its functions under this Act.

26.I*-"$*i'; #*- %#! of :5!i-i,'io*. %&' >o suit, prosecution or any otherleal proceedin shall lie aainst any person for anythin, in ood faith, done orintended to be done under this Act or the rules.

%)' >o court shall call in 3uestion, or permit to be called in 3uestion, anythindone or any action taken under this Act or the rules.

%' >o court shall rant any injunction or make any order, nor shall any courtentertain any proceedins, in relation to anythin done or intended to be done orany action taken or intended to be taken under this Act or the rules.

24.R"$oot"ithstandin the repeal of the Zakat and Ushr ;rdinance &5

8/13/2019 bill_2012_6

16/16

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%d' an action or proceedins taken under the repealed ;rdinance or the rulesmade thereunder shall be deemed to have been taken under this Act inso far as these are not inconsistent "ith the provisions of the Act.

STATEMENT OF OBJECTS AN REASONS

Zakat "as the subject specifically mentioned in the 8oncurrent @eislative@ist in the 2ourth 9chedule of the 8onstitution. (he said @ist has since beenomitted throuh the 8onstitution %Cihteenth Amendment' Act, )*&* and it hasbecome a residuary subject on "hich only the Provincial Assembly has becomecompetent leislature. (he e+istin Zakat H Ushr ;rdinance &5