ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART X - MISCELLANEOUS
Section 74. evidential provisions.
(1) In a suit under section 51, the production of a certificate signed by the Secretary giving the name and address of the defendant and the amount of zakat due from him shall be sufficient evidence of the amount so due and sufficient authority for the Court to give judgment for that amount.
(2) In criminal or civil proceedings under this Enactment, any statement purporting to be signed by the Secretary or an authorized officer which forms part of or is annexed to the information, complaint or statement of claim, shall, until the contrary is proved, be evidence of any fact stated therein:
Provided that this subsection shall not apply to –
(a) any statement of intention of the accused or any other defendants; or
(b) proceeding of an offence punishable with imprisonment.
(3) A transcript of any particulars contained in a return or other document relating to zakat, if it is certified under the hand of the Secretary or an authorized officer to be a true copy of the particulars, shall be admissible in evidence as proof of those particulars.
(4) No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against that person in any proceedings against him for an offence under sections 58, 59 or 60 or for the recovery of any amount of money due and payable as zakat or penalty, by reason only of the fact that he was or may have been induced to make the statement or produce the document by any lawful inducement or proceeding from the Secretary or an authorized officer.
(5) (a) Unless otherwise provided for in paragraph (b) of this subsection, nothing in this Enactment shall -
(i) affect the operation of Chapter IX, Part III of Evidence Act 1950 or Syariah Court Evidence Enactment 1992; or
(ii) be construed as requiring or permitting any person to disclose or to give to the Court, the Special Commissioners, Secretary or any other person any document, matter or information in which he is not required or permitted to disclose or to give according to the that Chapter or the provisions.
(b) Notwithstanding the provisions of any other written law, where any document, thing, matter, information, communication or advice consists wholly or partly of the receipt, payment, income, expenditure, or financial transaction or dealing of any person (whether an advocate, his client, or any other person), it shall not privileged from disclosure to a Court, the Special Commissioners, the Secretary or any authorised person if it is contained in, or comprises wholly or partly thereof, any book, account, statement, or any other record prepared or kept by any advocate or firm of the advocates in respect of any client or clients of any advocate or firm of advocates or any other person.
(c) Paragraph (b) of this subsection shall also apply in respect of any document, matter, thing, information, communication or advice made or existed prior to the coming into force of the said paragraph.