ENACTMENT NO. 4 OF 1955
ADMINISTRATION OF MUSLIM LAW ENACTMENT 1955

PART X - OFFENCES



Section 154. Non-payment of zakat or fitrah.

(1) Whoever, having been lawfully assessed as liable to pay any zakat or fitrah and having failed to procure, by appeal or otherwise, the cancellation or fail to pay the same, shall be liable to be punished with imprisonment for a term not exceeding seven days or with fine not exceeding one hundred dollars or with both such imprisonment and fine.

(2) A conviction under this section shall not operate to extinguish the debt.

(3) Any zakat or fitrah due by any person or the value of the same may be recovered as if the rice or padi or livestock in question had been ordered to be delivered to the Department by a lawful order of a Court or as if the value thereof were recoverable as a fine imposed under the provisions of this Enactment.

(4) Subject to any appeal lawfully brought, the Court shall in no case enquire into the propriety of any assessment to zakat or fitrah.





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