ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VI - ASSESSMENT AND APPEAL Chapter 1 - Assessment
Section 39. Assessment and additional assessment in certain cases.
(1) The Secretary, where for any year of assessment it appears to him that no or not sufficient assessment has been made on a person chargeable to zakat, may, in that year or years following assessment that year, make an assessment or additional assessment, as the case may be, in respect of that person in the amount or additional amount of income or zakat chargeable or in the amount of additional zakat which according to the discretion of the Secretary assessment with respect to that person ought to have been made for that year.
(2) The Secretary, where it appears to him that –
(a) any form of fraud, or wilful default, has been committed wilfully by or on behalf of any person; or
(b) any person has been negligent,
in connection with or in relation to zakat, may at any time make an assessment in respect of that person for any year of assessment for the purpose of making good any loss of zakat attributed to the fraud, wilful default or negligence in question.