Section 27. Power to call for a specific returns and production of books. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART V - RETURNS

Section 27. Power to call for a specific returns and production of books.

For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to zakat the Secretary may by notice under his hand require that person or any other person –

(a)

to complete and deliver to the Secretary within a time specified in the notice (not being less than thirty days from the date of service of the notice) any return specified in the notice; or

(b)

to attend personally before the Secretary and produce for examination all books, accounts, returns and other documents which the Secretary deems necessary; or

(c) to

make a return in accordance with paragraph

(a)

and also to attend in accordance with paragraph

(b)