ENACTMENT NO. 3 OF 1964 ADMINISTRATION OF MUSLIM LAW ENACTMENT, 1963
PART VI - FINANCIAL Zakat and Fitrah
Section 72B. Rules.
(1) The Majlis, with the approval of the Ruler may make rules for and regulate all matters in connection with the collection, administration and distribution of zakat and fitrah.
(2) Without prejudice to the generality of the powers conferred by sub-section (1) the Majlis with the approval of the Ruler may make rules:
(a) to prescribe from time to time the amount of zakat and fitrah to be paid by all Muslims in the State;
(b) to prescribe penalties for non-payment of zakat and fitrah;
(c) to provide for the method by which zakat and fitrah shall be collected;
(d) for the appointment of agents for the collection of zakat and fitrah; and
(e) to provide penalties for the collection or payment of zakat and fitrah by or to unauthorised persons.