Section 53. Refund of overpayment. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART VII - COLLECTION AND RECOVERY OF ZAKAT

Section 53. Refund of overpayment.

(1) Subject to this section, where it is proved to the satisfaction of the Secretary that any person has paid zakat for any year of assessment (by deduction or otherwise) in excess of the amount payable under this Enactment, that person shall be entitled to have the excess refunded by the Majlis and, where that person is dissatisfied with the amount to be refunded to him, he may within thirty days of being notified of that amount appeal to the Special Commissioners as if the notification were a notice of assessment, and the provisions of this Enactment relating to appeals shall apply accordingly with any necessary modifications.

(2) No claim whatsoever for repayment under this section shall be valid except made within six years after the end of the assessment year to which the claim relates or, what the claim is in relation to repayment of zakat charged by an assessment, within six years after the end of the assessment year within which the assessment was made.

(3) Nothing in this section shall operate –

(a)

to extend any time limit for

appeal, validate any appeal which is otherwise invalid or authorize the revision of any assessment or other matter which has become final and conclusive; or

(b)

to compel the Majlis to refund the excess amount of

zakat

paid (by deduction or otherwise) in respect of an assessment unless the assessment has been finally determined.

(4) The representative of a disabled or deceased person shall be entitled to a refund under subsection (1) for the benefit of that person or his estate of any excess within the meaning of that subsection, and, for the purposes of this subsection, a payment of zakat by the representative of such a person shall be deemed to have been made by that person.

(5) In this section –

"disabled person" means a person who through incapacity, bankruptcy or liquidation or for any other reason is unable to manage his own affairs;

"representative" means, in the case of a deceased person, his executor or administrator, and, in the case of a disabled person, the guardian, committee, assignee in bankruptcy, liquidator or other person who manages or controls his estate, property, assets or affairs.