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

PART III - FINANCIAL
ZAKAT AND FITRAH



Section 38. Payment for Zakat.

(1) The Majlis or the Imam, as the case may be, shall complete the zakat assessment list by entering the amounts payable as zakat; if the zakat is on padi by entering the amount produced and the amount payable as soon as the harvest is complete.

(2) Where any person produces padi in more than one mukim masjid his name shall be entered in every assessment list concerned and he shall be assessed on the total production. Payment shall in any such case be made directly to the Majlis or to an Imam directed by the Majlis.

(3) On completion of the assessment lists, and notwithstanding any appeal pending, the person assessed shall forthwith pay the zakat.

(4) The zakat shall be paid by the person assessed in the kind or property on which it is assessed and such person may repurchase the kind or property do paid at an equivalent price to be determined by the Majlis from time to time not less than the market value; provided that zakat on merchandise may be paid in cash.




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