ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IV - PERSONS CHARGEABLE TO ZAKAT
Section 23. Power to appoint agent.
(1) The Secretary may, if he thinks fit, by notice in writing appoint any person to be the agent of any chargeable person for all or any of the purposes of this Enactment, and, where any person is so appointed for all those purposes, he shall be assessable and chargeable to zakat on behalf of that chargeable person.
(2) An appointment made under subsection (1) may be revoked by the Secretary at any time.
(3) Where a person appointed under subsection (1) to be the agent of any chargeable person is aggrieved by the appointment, he may, within thirty days after the service on him of the notice of, appointment, appeal under section 45 as if the notice of appointment served upon him were a notice of assessment and the provisions of this Enactment relating to appeals shall apply accordingly with any necessary modifications.