ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART V - RETURNS
Section 28. Power to call for statement of bank account, etc.
The Secretary may by notice under his hand require any person to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a statement containing particulars of –
(a) all banking accounts –
(i) in his own name; or
(ii) in which he is or has been interested jointly or solely; and
(b) all assets liable to zakat which he possesses or has possessed during that particular period.