ENACTMENT NO. 3 OF 1952
ADMINISTRATION OF MUSLIM LAW ENACTMENT, 1952

PART IX - OFFENCES



Section 173. Non-payment of zakat or fitrah.

(1) Whoever, being liable to pay any zakat or fitrah and having failed to procure, in accordance with section 109 of this Enactment the cancellation or modification of such liability, shall refuse or wilfully fail to pay the same shall be punishable with imprisonment for a term not exceeding seven days or with a fine not exceeding one hundred dollars.

(2) A conviction under this section shall not operate to extinguish the debt.

(3) Any zakat or fttrah due by any person or the value of the same may be recovered as if the rice or padi, animals or money in question had been ordered to be delivered to the Majlis by a lawful order of a Court or as if the value thereof were recoverable as a fine imposed under the provisions of this Enactment.




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