ENACTMENT NO. 6 OF 1966 ADMINISTRATION OF MUSLIM LAW (FIRST AMENDMENT) ENACTMENT, 1966
Section 3. New sections 7A to 72C.
Immediately after section 72 of the principal Enactment the following shall be added:
"ZAKAT AND FITRAH
Power of Majlis
72A. The Majlis shall have the power, and shall be under the duty, to collect on behalf of the Ruler, and to dispose of as the Majlis with the approval of the Ruler may, subject to the provisions of this Enactment, direct, all zakat and fitrah payable in the State in accordance with Islamic law.
Rules
72B. (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.
Appeal
72c. Any person may make objection to the Majlis against any demand for payment by him of zakat and fitrah. The Majlis shall consider every such objection and may make such decision thereon as may be just. An appeal from any such decision shall lie to the Ruler, if the subject matter is of a value not less than one hundred dollars. Any such appeal may be referred to the Appeal Committee for its opinion and thereafter determined, as if it were a civil appeal from the Court of a Kathi. "