ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART II - ESTABLISHMENT AND ADMINISTRATION
Section 14. Certain material to be treated as confidential.
(1) Subject to this section, every classified person shall regard and deal with classified material as confidential, and, if he is an official, he shall make and subscribe before the prescribed authority a declaration stating that he will do so.
(2) No classified material shall be produced or used in Court or otherwise, except –
(a) for the purpose of this Enactment; or
(b) in order to institute or assist in the course of a prosecution for any offence committed in relation to zakat or fitrah ; or
(c) with the written authority of the Majlis or of the person or partnership to whose affairs it relates.
(3) No official shall be required by any Court –
(a) to produce or disclose any classified material which has been supplied to him or another official otherwise than by or on behalf of the person or partnership to whose affairs it-relates; or
(b) to identify the person who supplies that material.
(4) Nothing in this section shall prevent –
(a) the production or disclosure of classified material to the Auditor-General or to public officers under his direction and control or the use of classified material by the Auditor-General or such officers to such an extent as is necessary or expedient for the proper exercise of their functions;
(b) the Secretary from publicising, from time to time, in such manner as he may deem fit, the following particulars in respect of a person who has been found guilty or convicted of any offence under this Enactment or dealt with under subsection (2) of section 59 –
(i) the name, address and occupation or other description of the person;
(ii) such particulars of the offence or evasion as the Secretary may think fit;
(iii) the year or years of assessment to which the offence or evasion relates;
(iv) the amount of the income or assets not disclosed;
(v) the aggregate of the amount of the zakat or fitrah evaded and the penalty, if any, imposed; and
(vi) the sentences imposed or other order made:
Provided that the Secretary may refrain from publicising any particulars of any person to whom this paragraph applies if the Secretary is satisfied that, before any investigation or inquiry has been commenced in respect of any offence or evasion falling under section 59 or 60, that person has voluntarily disclosed to the Secretary or to any authorized officer complete information and full particulars relating to such offence or evasion.
(5) In this section –
"classified material" means any return or other document made for the purposes of this Enactment relating to the income or assets of any person or partnership and any information or other matter or thing which comes to the notice of a classified person in his capacity as such;
"classified person" means –
(a) an official;
(b) the Auditor-General and public officers under his direction and control; or
(c) any person advising or acting for a person who is or may be chargeable to zakat and fitrah and any employee of a person so acting or advising if he is an employee who in his capacity as such has access to classified material;
"official" means a person having an official duty under or employed in carrying out the provisions of this Enactment.