Section 82. Forms. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART X - MISCELLANEOUS

Section 82. Forms.

(1) The Secretary may, either by statutory order or in such other way as seems to him to be appropriate, prescribe such forms as are required by this Enactment to be prescribed and such other forms as he considers ought to be prescribed in connection with the operation of this Enactment, and may authorize the use of a suitable substitute for any form so prescribed:

Provided that this subsection shall not apply to the form of declaration to be prescribed for the purposes of section 14(1).

(2) Where in order to comply with any provision of this Enactment, a person is required to use a prescribed form, he shall not be regarded as complying with that provision unless he uses all reasonable diligence to procure and use –

(a)

a printed copy of the form as prescribed under subsection (1); or

(b)

a copy of any substitute for the form authorized under subsection (1), being a printed copy unless the authorization provides otherwise.