ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VI - ASSESSMENT AND APPEAL Chapter 2 - Appeal
Section 48. Disposal of appeal.
(1) Subject to subsection (3), the Secretary may send an appeal to the Special Commissioners at any time if he is of the opinion that there is no reasonable prospect of coming to an agreement with the appellant in accordance with section 47(2) in respect of the appeal and if sections 47(3) and (4) are not applicable; and, where he sends an appeal under this subsection, he shall give the appellant written notice that he has done so.
(2) Subject to subsection (3), if an appellant has complied to the best of his ability with all requirements (if any) of the Secretary under section 47(1), he may after the expiration of a period of six months beginning with the giving of the notice of appeal request the Secretary in writing to send the appeal to the Special Commissioners and the Secretary shall send the appeal accordingly within three months after receiving any such request.
(3) No appeal shall be sent to the Special Commissioners if the Secretary and the appellant have or are deemed to have come to an agreement in respect of it in accordance with subsections (2), (3) or (4) of section 47.
(4) Where an appeal is sent to the Special Commissioners pursuant to this section, the appeal shall be sent forward in the manner as prescribed by the Minister from time to time and this provision shall have effect for regulating the hearing and determination of the appeal or otherwise as provided therein.
(5) Where an appeal has been sent to the Special Commissioners pursuant to this section –
(a) the Secretary and the appellant, at any time before the hearing of the appeal by the Special Commissioners is completed, may come to an agreement of the kind mentioned in section 47(2)with regard to the assessment to which the appeal relates; or
(b) the appellant may at any time withdraw the appeal.
(6) Where the Secretary and the appellant come to an agreement under subsection (5)(a), the Secretary shall and the appellant may send a true copy of the agreement to the Special Commissioners.
(7) Where the Special Commissioners are satisfied that the Secretary and the appellant have come to an agreement under subsection (5)(a) with regard to the assessment to which an appeal relates –
(a) the proceedings before the Special Commissioners relating to the appeal shall abate;
(b) the agreement shall have effect as if it had been come to under section 47(2);and
(c) subsections (8) and (9) of section 47shall apply accordingly.
(8) Where the Special Commissioners are satisfied that the appellant has withdrawn his appeal under subsection (5)(b) –
(a) the proceedings before the Special Commissioners relating to the appeal shall abate; and
(b) the assessment to which the appeal relates shall be final and conclusive for the purposes of this Enactment.
(9) In this section, "appeal" means an appeal against an assessment.