Section 75. Liability for Zakat. (ADMINISTRATION OF MUSLIM LAW ENACTMENT 1955

ENACTMENT NO. 4 OF 1955
ADMINISTRATION OF MUSLIM LAW ENACTMENT 1955

PART V - FINANCIAL
Zakat and Fitrah

Section 75. Liability for Zakat.

(1) Zakat shall be payable by every Muslim producer of padi whose production is not less than three hundred and seventy-five gantangs in any one year and shall be at the rate of ten per centum of the amount produced.

(2) (a) Zakat on cattle shall be payable at the following rate:

On 30 to 39 head ……	one calf of one year old.
On 40 to 59 head ……	one calf of two years old.
On 60 to 69 head ……	two calves of one year old.

For total head of cattle in excess of 69 the rate shall be ascertained according to the number of times the total shall be divisible by thirty or forty or both and thereupon for each completed 30 head the rate shall be one calf of one year old and for each completed 40 head the rate shall be one calf of two years old.

(b) Zakat on goats or sheep shall be payable at the following rate:

On 40 to 120 head …….one sheep of one year old or one goat of two years oldof one year old or one goat of two years old.

On 121 to 200 head …….	two sheep of one year old or two goats of two years old.
On 201 to 399 head ……	three heads of sheep or goats.
On 400 …….	four heads of sheep or goats.

Thereafter for each complete100 head an additional one head of sheep or goats.