ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VI - ASSESSMENT AND APPEAL Chapter 2 - Appeal
Section 47. Reviews by the Secretary.
(1) On receipt ofa notice of appeal under section 45(l), the Secretary may review the assessment against which the appeal is made and for that purpose may –
(a) require the appellant to furnish such particulars as the Secretary may think necessary with respect to the income to which the assessment relates and any other matter relevant to the assessment in the Secretary's opinion;
(b) require the appellant to produce all books or other documents in the appellant's control relating to any asset to which the assessment relates or any other matter relevant to the assessment in the Secretary's opinion;
(c) summon any person who in the Secretary's opinion is able to give evidence respecting the assessment to attend before the Secretary; and
(d) examine any person so attending on affirmation or otherwise.
(2) Where as the result ofa review under subsection (1), the Secretary and the appellant come to an agreement in writing either –
(a) as to the amount of the chargeable nisab and the zakat chargeable thereon or the amount of zakat or additional zakat; or
(b) that there is no chargeable nisab or zakat, the assessment against which the appeal is made shall be treated as having been confirmed, reduced, increased or discharged in accordance with the agreement.
(3) Subject to subsection (5), where as the result of a review under subsection (1) the Secretary and the appellant come to an oral agreement as to the matters mentioned in subsection (2)(a) or (b) and the Secretary serves written confirmation of the agreement on the appellant, then, unless the appellant within a period of twenty-one days of being so served gives notice in writing to the Secretary repudiating the agreement, the oral agreement as confirmed by the Secretary shall be deemed to be an agreement in writing within the meaning of subsection (2) come to upon the expiration of that period between the Secretary and the appellant.
(4) Subject to subsection (5), where as the result of a review under subsection (1) the Secretary makes to the appellant proposals in writing that the assessment should be confirmed, reduced, increased or discharged and the appellant neither accepts nor rejects the proposals, unless the appellant within a period of thirty days of being served with such proposals (or within such further period as the Secretary on the appellant's application may allow) gives notice in writing to the Secretary rejecting the proposals, the proposals shall be deemed to have been accepted and to be an agreement in writing within the meaning of subsection (2) come to upon the expiration of that period or further period, as the case may be, between the Secretary and the appellant.
(5) Where by the operation of subsection (3) or (4) there is deemed to be an agreement within the meaning of subsection (2) between the Secretary and the appellant, one of the Special Commissioners, on the application of the appellant made to the Special Commissioners within a period of the thirty days after the agreement is deemed to be come to, may, after giving the Secretary an opportunity to make oral or written representations, set the agreement aside if he thinks it just, and equitable in the circumstances to do so.
(6) The decision of one of the Special Commissioners on an application under subsection (5) shall be notified by the Secretary to the Special Commissioners in writing to the applicant and the Secretary and the decision shall be final.
(7) References in this section to agreements come to between the Secretary and the appellant and to confirmations and requests being served on the appellant include references to agreements come to between the Secretary and a duly authorized person conducting correspondence or otherwise acting on behalf of the appellant in relation to the appeal and to confirmations and requests served on such a person.
(8) Where on an appeal against an assessment of zakat chargeable under the assessment is increased by an agreement come to under subsection (2) or by an agreement deemed to be come to under subsection (3) or (4) and not set aside under subsection (5), the Secretary shall serve on the appellant a notice in the prescribed form which shall –
(a) indicate, in addition to any other material included therein, the amount of the increase in the zakat charged and the place of payment; and
(b) have the same effect for the purpose of this Part as a notice increased assessment.
(9) The notice mentioned in subsection (8) shall be served –
(a) where an agreement is come to under subsection (2), as soon as may be; and
(b) where an agreement is come to under subsection (3) or (4) and is not set aside under subsection (5), as soon as may be after the expiry of the period mentioned in subsection (5) or, if there is an unsuccessful application to the Special Commissioners under subsection (5), as soon as may be after the application has been refused.