Section 42. Notice of assessment. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART VI - ASSESSMENT AND APPEAL
Chapter 1 - Assessment

Section 42. Notice of assessment.

(1) As soon as may be after an assessment has been made, the Secretary shall cause a notice of assessment to be served on the person in respect of whom the assessment was made.

(2) Where the zakat charged under an assessment is increased on appeal to the Special Commissioners or court, then, as soon as may be after the appeal has been decided, there shall be served on the person in respect of whom the assessment was made a notice of increased assessment.

(3) Where an assessment has been made in respect of a person appointed under section 23 to be the agent of any chargeable person, any notice to be served under subsection (1) or (2) shall be served both on the agent and on the chargeable person.

(4) A notice served under subsection (1) or (2) shall be in the prescribed form and shall indicate, in addition to any other material included therein –

(a)

in the case of a notice served under subsection (1), the year of assessment, the amount or additional amount of

nisab

and the

zakat

charged thereon or the amount of the

zakat

or additional

zakat, as

the case may be;

(b)

in the case of a notice served under subsection (2), the year of assessment and the amount of the increase in the

zakat

charged; and

(c)

in either case –

(i) the place at which payment is to be made; and

(ii) any right of appeal which may exist under this Enactment.