ENACTMENT NO. 4 OF 1955 ADMINISTRATION OF MUSLIM LAW ENACTMENT 1955
PART V - FINANCIAL Zakat and Fitrah
Section 79. Receipt and Accounts.
(1) The Department shall issue a serially numbered receipt in the prescribed form for every payment of zakat or fitrah, whether in cash or in kind.
(2) All zakat and fitrah received by the Department shall be accounted for and shall be held, stored and disposed of by the Department in such manner as His Highness the Sultan acting with the aid and advice of the Majlis may direct.
(3) The Commissioner shall cause all zakat and fitrah accounts to be audited and may for this purpose appoint and remunerate Inspectors, and shall account for the same in his financial statements as provided for in section 66.