ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VI - ASSESSMENT AND APPEAL Chapter 2 - Appeal
Section 45. Right of appeal.
(1) A person aggrieved by an assessment made in respect of him may appeal to the Special Commissioners against the assessment by giving to the Secretary within thirty days after the service of the notice of assessment (or within such extended period as may be allowed under section 46) a written notice of appeal in the prescribed form stating the grounds of appeal and containing such other particulars as may be required by that form.
(2) Where an assessment has been made in respect of a person appointed under section 23 to be the agent of any chargeable person, the agent and the chargeable person shall for the purposes of this section and the other provisions of this Enactment relating to appeals each be treated as the person in respect of whom the assessment was made and, if they both appeal against the assessment, their appeal shall if possible dealt with together:
Provided that in the case of a recipient deemed under section 23(3) as duly appointed under section 23(1) becomes an agent of a Court, this subsection shall not be applicable.
(3) Where in a case to which section 22 applies, the principal has appealed against an assessment, the representative, whether or not he himself has appealed or is entitled to appeal against the assessment and without prejudice to any power conferred on him, may represent and act generally on behalf of the principal for the purposes of the provisions of this Enactment relating to appeals ("the principal" and "the representative" here having the same meaning as in section 22).