ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IV - PERSONS CHARGEABLE TO ZAKAT
Section 22. Vicarious responsibility and chargeability.
(1) Subject to this Part, the following subsections shall apply where by or under any of the following sections of this Part, a person (in this section referred to as "the representative") –
(a) is appointed to be the agent of any other person; or
(b) is assessable and chargeable to zakat on behalf of any other person; or
(c) is a person in whose name other chargeable person is assessable and chargeable to zakat,
any such chargeable person being in this section referred to as "the principal".
(2) The representative may require any person (including the principal, in so far as he is capable of complying with the requisition) who is in receipt or control of any asset of the principal, and any person by whom any income or asset is paid or payable to the principal, to supply to the representative full particulars of the income and any expenses connected therewith.
(3) Where the representative is assessable and chargeable to zakat on behalf of the principal, the representative shall be assessable and chargeable to zakat in like manner and to the like amount as the principal would be assessed and charged to zakat.
(4) The representative shall be responsible for doing all such acts and things as are required by or by virtue of this Enactment to be done by him as representative or by the principal for the purposes of this Enactment, and in particular for the payment of any zakat due from him as representative or from the principal and, in default of payment, any such zakat or amount due together with any penalty which is payable by him due to the default as representative or principal shall be recoverable from the representative either as such or as if he were the principal, as the case may be:
Provided that the representative shall not be required to pay any penalty other than that which the principal is liable by other means other than money recovered.