ENACTMENT NO. 12 OF 1986 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986
PART IV - FINANCIAL MATTERS Zakat and Fitrah
Section 157. Assessment of zakat.
(1)The Commissioner shall, from time to time as he thinks necessary, prepare assessments in respect of person liable to pay zakat, showing the amounts and quantities and the time within which they are liable to pay, and serve the assessments on them.
(2) The Commissioner shall have power to obtan any information from any person professing the Religion of Islam who is liable to pay zakat or fitrah.
(3) Whoever fails to furnis the information required by the Commissioner under subsection (2) commits an offence.
(4) Any person may make an objection to the Commissioner against the service on him of an assessment or against the service on him of an assessment or against the amount or quantity of zakat in respect of which he is assessed.
(5) The Commissioner shall consider every such objection and may make such decision thereon as may be just.
(6) An appeal from any decision of the Commissioner shall lie to His Royal Highness the Sultan, if the subject-matter is of a value of not less than one hundred ringgit.
(7) Any appeal under subsection (4) may be refered to the Fatwa Committee for its opinion, and thereafter determined as if it were a civil appeal from a Syar'iah Subordinate Court.
(8) No Court shall question as to the fairness of any assessment made or determined under this section.