ENACTMENT NO. 4 OF 1955 ADMINISTRATION OF MUSLIM LAW ENACTMENT 1955
PART V - FINANCIAL Zakat and Fitrah
Section 74. Assessment Lists.
(1) The Commissioner shall prepare annually assessment lists in respect of each mukim masjid in the State, showing the names of persons therein likely to pay zakat and fitrah and the amounts they are so liable to pay.
(2) Such lists shall be completed by the collectors and assistant collectors in respect if their mukims and a copy thereof shall be supplied to the deputy controller of their districts for onward transmission to the Commissioner.
(3) In all other areas, the collector shall, as agent and on behalf of the Commissioner, prepare the assessment lists in respect of each mukim masjid and shall submit copies thereof to the Commissioner who may alter or amend the same.
(4) Any person may make an objection to the Commissioner against the inclusion of his name in ant assessment list or against the amount or quantity in respect of which he is assessed. The Commissioner shall consider every such objection and may make such decision thereon as may be just. An appeal from any such decision shall lie to His Highness the Sultan, if the subject-matter is of a value not less than one hundred dollars. Any such appeal may be referred to the Legal Committee for its opinion and thereafter determined, as if it were a civil appeal from the Court of a Kathi.