Section 40. Receipts and accounts. (KELANTAN COUNCIL OF RELIGION AND MALAY CUSTOM ENACTMENT, 1966

ENACTMENT NO. 2 OF 1966
KELANTAN COUNCIL OF RELIGION AND MALAY CUSTOM ENACTMENT, 1966

PART III - FINANCIAL
ZAKAT AND FITRAH

Section 40. Receipts and accounts.

(1) The Majlis or the Imam, as the case may be, shall issue a serially numbered receipt in the prescribed form for every payment of zakat or fitrah, whether in cash or in kind.

(2) Every Imam shall account to the Majlis for all zakat and fitrah received by him and shall hold, store and dispose of the same or of any proceeds of sale thereof in such manner as the Majlis may direct.

(3) The Majlis shall cause all assessment lists, receipts, accounts and other documents kept by any Imam and relating to zakat or fitrah to be examined and audited and may for such purpose appoint and remunerate Inspectors.