Section 163. Non-payment of zakat or fitrah. (ADMINISTRATION OF MUSLIM LAW

ENACTMENT No. 1 Of 1959
ADMINISTRATION OF MUSLIM LAW

PART IX - OFFENCES

Section 163. 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 103 of this Enactment the cancellation or modification of such liability, shall refuse or wilfully fail to pay the same, shall be guilty of an offence 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 fitrah 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.