ENACTMENT NO. 12 OF 1986 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986
PART IV - FINANCIAL MATTERS Zakat and Fitrah
Section 162. Receipts and accounts.
(1) The Department t shall issue a serially numbered receipt in the prescribecII form for every payment of zakat and 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 maintained by the Department in such manner s His Royal Highness the Sultan, acting on the advive 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 investigators.