Section 75. Errors and defects in assessment, notices and other documents. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART X - MISCELLANEOUS

Section 75. Errors and defects in assessment, notices and other documents.

(1) No assessment, notice or other document purporting to and be made or issued for the purposes of this Enactment shall be quashed or deemed to be void or voidable for want of form, or be notices and affected by any mistake, defect or omission therein, if it is in substance and effect in conformity with this Enactment or in accordance with the intent and meaning of this Enactment and –

(a)

in the case of an assessment, the person assessed or intended to be assessed or affected thereby is designated according to common intent and understanding; and

(b)

in any other case, the person to whom it is addressed and any other person referred to therein are so designated.

(2) An assessment purporting to be made or issued for the purposes of this Enactment shall not be impeached or affected by reason of a mistake therein as to –

(a) the name of a person charged to zakat;

(b) the description of any assets; or

zakat

charged,

and a notice of assessment purporting to be so made or issued shall not be impeached or affected by any such mistake if it is served on the person in respect of whom the assessment was made or intended to be made and contains in substance and effect the particulars contained in the assessment.

(3) Notwithstanding subsection (2), if the amount of zakat charged by an assessment has been incorrectly calculated by reference to the amount of the nisab and the appropriate rate of zakat applicable thereto, the amount of zakat charged as shown in the assessment and the notice of assessment may, if the Secretary so directs, be taken to be the amount of zakat which ought to have been charged if it had been correctly calculated.

(4) A notice of zakat payable purporting to be issued for the purposes of this Enactment shall not be impeached by reason of mistake therein as to the name of the person liable to pay the zakat if the notice is served on that person.