ENACTMENT NO. 12 OF 1986 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986
PART IV - FINANCIAL MATTERS Collection for Charities
Section 164. Charitable collections.
(1) The Commissioner may collect or grant licences to any person or body of persons, authorizing him or them to collect moneys or funds for any charitable purpose for the support and promotion of the Religion of Islam or for the benefit of Muslims in accordance with Hukum Syara', and may in such impose such terms as he may think fit.
(2) It shall be deemed to be a term of every licence that the holder thereofand every other person authorized thereby to collect moneys or funds shall-
(a) issue in respect of every sum collected a serially numbered receipt in the prescribed form;
(b) keep true and full accounts of all sums collected and of the disposal thereof, with all proper supporting vouchers;
(c) produce on demand the counterfoils of such receipts and all such accounts and vouchers for inspection and audit by the Commissioner;
(d) apply and dispose of all sums so collected in accordance with the licence, or, if no method of application and disposal thereof is stated, hand hem over and enter them in the accounts of the Majlis.
(3) Moneys collected in pursuance of this section may be applied for a specitic purpose if the Commissioner so directs, but shall, in default of any such direction, be credited into and form part of the Fund.
(4) No person shall make or take part in any collection of moneys or funds for any charitable purpose as mentioned in subsection (1) except with the express authority of the Commissioner or by virtue of and in accordance with a licence granted under subsection (1).