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  "title": "PUNJAB ZAKAT AND USHR ACT 2018",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UWQAN1FnW2w-",
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  "text": "THE PUNJAB ZAKAT AND USHR ACT 2018  \r\n(IV of 2018) \r\nCONTENTS \r\n1. Short title, commencement, extent and application \r\n2. Definitions \r\n3. Declaration \r\n4. Charge and collection of Zakat \r\n5. Charge and collection of Ushr \r\n6. Mode of assessment and collection of Ushr \r\n7. Zakat Funds \r\n8. Utilization of Zakat Funds \r\n9. Disbursements from Zakat Funds \r\n10. Accounts \r\n11. Audit \r\n12. Punjab Zakat and Ushr Council \r\n13. Chief Administrator \r\n14. District Zakat and Ushr Committee \r\n15. Local Zakat and Ushr Committee \r\n16. Vacancy or defect not to invalidate proceedings \r\n17. Members of Council and Committees to be Muslims \r\n18. Person to preside at meetings in the absence of Chairman \r\n19. Power of removal \r\n20. Vote of no confidence \r\n21. Certain persons to be public servants \r\n22. Chairmen and members to act on honorary basis \r\n23. Power to make rules \r\n \r\n \r\n24. Power to call for information and issue directions \r\n25. Indemnity and bar of jurisdiction \r\n26. Removal of difficulties \r\n27. Repeal, succession and savings \r\n \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB ZAKAT AND USHR ACT 2018 \r\n(IV of 2018) \r\n[15  February, 2018] \r\nAn \r\nAct \r\nto make provisions relating to assessment, collection and disbursement of Zakat \r\nand Ushr in the Punjab. \r\nIt is necessary to make  provisions for assessment, collection and \r\ndisbursement of Zakat and Ushr in the Punjab and to provide for ancillary matters. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, commencement, extent and application.– (1) This Act may be \r\ncited as the Punjab Zakat and Ushr Act 2018. \r\n (2) It shall come into force at once. \r\n(3) It extends to whole of the Punjab, but as regards payment and \r\nrecovery of Zakat or Ushr, it only applies to Muslim residents and a company , or \r\nother association of persons, or body of individuals, whether incorporated or not, \r\nmajority of the shares of which is owned, or the beneficial ownership of which is held \r\nby such residents. \r\n2. Definitions.– In this Act: \r\n(a) “annuity” means the sum paya ble periodically, according to the annuity \r\npolicy conditions, to an annuitant during his life -time, or for a fixed \r\nnumber of years, and includes the scheme of postal annuities as \r\nnotified by the Government; \r\n(b) “assets” means the assets liable to Zakat as provided in the Act; \r\n(c) “atiyyat” means voluntary donations to a Zakat Fund, otherwise than on \r\naccount of Zakat or Ushr, and includes sadaqat-e-nafilohs; \r\n(d) “Board of Revenue” means Board of Revenue for the Punjab \r\nestablished under the Punjab Board of Revenue Act, 1957 (XI of 1957); \r\n(e) “Chief Administrator” means Secretary, Government of the Punjab, \r\nZakat and Ushr Department; \r\n(f) “company” means a company as defined in the Companies Act 2017 \r\n(XIX of 2017) or in any other law on the subject; \r\n                                                 \r\n1This Act was passed by the Provincial Assembly of the Punjab on 07 February 2018; assented to by the Governor of the \r\nPunjab on 13 February 2018; and, was published in the Punjab Gazette (Extraordinary), dated: 15 February 201 8, pp. 5849 -\r\n5866. \r\n \r\n \r\n(g) “Council” means Punjab Zakat and Ushr Council constituted under \r\nsection 12 of the Act; \r\n(h) “deducting agency” means a bank or any of its branch, post office or \r\nother financial institution including National Savings Center, trustee of \r\nthe National Investment (Unit) Trust or its authorized agent, Investment \r\nCorporation of Pakistan or any of its office or center of an insurer or \r\nany other organization or authority operating in the Punjab and referred \r\nto in First Schedule; \r\n(i) “deduction date” means, in respect of the a ssets mentioned in First \r\nSchedule, the date or dates on which Zakat is to be deducted at source \r\nand which is or are specified in that Schedule; \r\n(j) “District Zakat and Ushr Committee” means a committee constituted \r\nunder section 14 of the Act; \r\n(k) “Government” means Government of the Punjab; \r\n(l) “Government security” means the Government security as defined in \r\nthe Securities Act, 1920 (X of 1920); \r\n(m) “institution” means a deeni madrasah, educational, vocational or social \r\nwelfare institution, public hospital , charitable institution or any other \r\ninstitution providing healthcare facilities, or a public sector organization \r\nproviding assistance to the poor, needy or indigent persons; \r\n(n) “insurer” means State Life Insurance Corporation of Pakistan, Postal \r\nLife Insurance or any other insurance company; \r\n(o) “Local Zakat and Ushr Committee” means a committee constituted \r\nunder section 15 of the Act;  \r\n(p) “locality” means the area within the jurisdiction of a Local Zakat and \r\nUshr Committee; \r\n(q) “maturity value” means t he sum payable, according to the stipulated \r\nconditions, on survival of the life assured to the specified age or to the \r\nend of the term of the policy; \r\n(r) “nisab” in relation to assets liable to Zakat, except agricultural produce \r\nand animals fed free in pas tures, means 612.32 grams of silver, or \r\ncash or gold, or goods for trade, or any assets liable to Zakat under \r\nShariah, the aggregate  value of which is equal to the value of 612.32 \r\ngrams of silver, as notified by the Chief Administrator for each Zakat \r\nyear or, in the case of a person whose assets liable to Zakat consist \r\nonly of gold, 87.48 grams of gold; \r\n(s) “prescribed” means prescribed by rules; \r\n(t) “produce” means gross agricultural, horticultural or forest produce;  \r\n(u) “Provident Fund” means the Provident Fund as defined in the Provident \r\nFunds Act, 1925 (XIX of 1925);   \r\n(v) “recognized Provident Fund” means a Provident Fund recognized by the \r\ncompetent authority under the Income Tax Ordinance, 2001 (XLIX of \r\n2001); \r\n \r\n \r\n(w) “return” means income, howsoever described, accruing on an asset;  \r\n(x) “rules” mean the rules made under the Act; \r\n(y) “sahib-e-nisab” means a person who owns or possesses assets not  \r\nless than the nisab, but does not include: \r\n(i) the Government, the Federal Government, a Provincial \r\nGovernment or a local authority; \r\n(ii) a statutory corporation, a company or other enterprise, owned \r\nwholly, directly or indirectly, by the Government, the Federal \r\nGovernment, a Provincial Government, a local authority or a \r\ncorporation owned by the Government, the Federal Gov ernment \r\nor a Provincial Government or a local authority; \r\n(iii) a subsidiary of a statutory corporation, a company or other \r\nenterprise referred to in sub-clause (b) and wholly owned by it; \r\n(iv) the National Investment (Unit) Trust; \r\n(v) the Investment Corporation of Pakistan and its Mutual Fund;  \r\n(vi) a recognized Provident Fund; \r\n(vii) any Unit Fund maintained by the Defence Services, including \r\nthe Civil Armed Forces; \r\n(viii) a Zakat Fund; \r\n(ix) an institution, fund, trust, endowment or society registered as a \r\ncharitable organization under the Soci eties Registration Act, \r\n1860 (XXI of 1860) , or as a company under section 42 of the \r\nCompanies Act, 2017 (XIX of 2017) , or registered or approved \r\nas a charitable or social welfare organization under any other \r\nlaw, and is exempted from the payment of income tax by \r\nFederal Board of Revenue under the Income Tax Ordinance, \r\n2001 (XLIX of 2001);  \r\n(x) a deeni madrasah registered as such by the Government; \r\n(xi) a mosque; \r\n(xii) an orphanage registered under the law relating to orphanages; \r\n(xiii) a Workers Participation Fund established un der the Companies \r\nProfits (Workers’ Participation) Act, 1968 (XII of 1968); or \r\n(xiv) the amount of a party to a suit or case kept with or under orders \r\nof a court pending decision of the suit or case; \r\n(z) “Schedule” means a Schedule appended to the Act; \r\n(aa)  “security” means any stock, share, script, debenture, bond, pre -\r\norganization certificate, or instrument commonly known as security; \r\n(bb)  “share” means a share in the share -capital of a company, or in any \r\nbody corporate established by or under a law, and includes stock; \r\n(cc)  “surrender value” means a sum payable by an insurer on cancellation \r\nof a life -insurance policy or annuity, according to the stipulated terms \r\n \r\n \r\nand conditions, at any time before the maturity benefits become \r\navailable; \r\n(dd)  “survival benefi t” means the amount payable according to life -\r\ninsurance policy conditions, during the currency of a policy, on survival \r\nof the life assured to the specified date as stipulated in the policy; \r\n(ee)  “valuation date” means– \r\n(i) in respect of assets liable to Zakat, the first day of the Zakat year; \r\nand \r\n(ii) in respect of produce liable to Ushr, such date or dates as may \r\nbe prescribed or as may be notified by the Chief Administrator, \r\nfor the evaluation of the assets or the produce for purposes of \r\nthe Act; \r\n(ff)  “Zakat Funds” mean Funds established under section 7 of the Act; and \r\n(gg)  “Zakat year” means the year according to the Hijra calendar for which \r\nZakat is chargeable, commencing on the first day of Ramadan -ul-\r\nMubarak and ending with the last day of the foll owing Sha’ban -ul-\r\nMoazzam.  \r\n3. Declaration.– (1) Notwithstanding anything contained in the Act, no Zakat or \r\nUshr shall be charged or collected on compulsory basis in respect of the assets or \r\nthe produce of a person who, not less than thirty days preceding t he valuation date \r\nin case of Zakat and at any time before the valuation date in case of Ushr, files with \r\nthe deducting agency, or with the Council in the case of Ushr, a declaration, or an \r\nattested copy thereof, in the prescribed form, sworn by him before a magistrate, an \r\noath commissioner, a notary public, or any other person authorized  to  administer  \r\noath, in the presence of two witnesses who identify him, to the effect that he is a \r\nMuslim and he shall specify in the declaration that his faith does not oblige him to \r\npay the whole or any part of Zakat or Ushr in the manner laid down in the Act. \r\n(2) A declaration, or an attested copy thereof, filed under subsection (1) in \r\none Zakat year, whether before or after the commencement of the Act, shall continue \r\nto be valid for so long as: \r\n(a) the declaration or copy, and the asset liable to Zakat to which it relates, \r\nremain in the custody of the deducting agency; or \r\n(b) the person filing the declaration or its copy continues to hold, in respect \r\nof the land and the  produce to which it relates, the same status as he \r\nheld at the time of filing the declaration, and the copy of declaration \r\nremains in the custody of the Council. \r\nCHAPTER II \r\nZAKAT \r\n4. Charge and collection of Zakat .– (1) Subject to the provisions of the Act , \r\nZakat in respect of assets mentioned in First Schedule shall be charged and \r\ncollected, on compulsory basis, for each Zakat year, at the rate and in the manner \r\nspecified therein, and as may be prescribed, from every person who is on the \r\n \r\n \r\nvaluation date, an d for whole of the preceding Zakat year has been, sahib -e-nisab, \r\nand who owns or possesses such assets on the valuation date. \r\n(2) Zakat shall be compulsorily deducted by a deducting agency from the \r\nassets at source as per rate and manner prescribed in Firs t Schedule and the \r\ndeducted amount shall be deposited in the Provincial Zakat Fund account. \r\n(3) Wherever there is no head office of a deducting agency in the Punjab \r\nbut there is a branch office, such branch office shall be the deducting agency for \r\npurposes of the Act. \r\n(4) Where a deducting agency fails to deduct or deposit the amount \r\ndeducted in terms of the Act, the amount of Zakat shall be recoverable from the \r\ndeducting agency as arrears of land revenue. \r\n(5) Where an asset mentioned in First Schedule has been assigned by the \r\nperson owning or possessing it in favour of another person, Zakat in respect of that \r\nasset shall be charged and collected on compulsory basis as if the asset had not \r\nbeen so assigned. \r\n(6) If an asset was owned or possessed by a person on the valuation date \r\nbut is owned or possessed by some other person on the deduction date, the Zakat \r\non such asset shall be charged and collected from such  other person on behalf of \r\nthe person owning or possessing it on the valuation date. \r\n(7) In determi ning the amount to be collected as Zakat on compulsory \r\nbasis, the value of an asset on which Zakat is deductible at source may be reduced, \r\nto the extent and in the manner prescribed, on account of debts which have been: \r\n(a) primarily secured by that asset; \r\n(b) used for the creation of an asset on which Zakat is deductible at \r\nsource; and \r\n(c) obtained from the deducting agency having custody of the asset \r\nsecuring the debt and of the asset created under clause (b). \r\n(8) If a person proves, in the prescribed man ner, to the satisfaction of the \r\nCouncil that he was not a sahib-e-nisab on the valuation date or was not in ownership \r\nor possession of assets of the value of nisab for the whole of the preceding Zakat year, \r\nZakat shall not be so charged and collected from him, or if collected shall be refunded to \r\nhim in the prescribed manner. \r\n(9) No Zakat shall be charged and collected from the assets of a person \r\nwho died on or before the deduction date. \r\n(10) No Zakat shall be charged or collected on compulsory basis in res pect \r\nof any of the assets mentioned in First Schedule which: \r\n(a) have been acquired against payment in foreign currency; or \r\n(b) are maintained in foreign currency and the return on which and the \r\nvalue on encashment, redemption or withdrawal of which, is pa yable in \r\nforeign currency. \r\n(11) The Government may, by notification in the official Gazette, exempt \r\nany class of bonds or certificates issued by the Government, the Federal \r\nGovernment or a Provincial Government or a statutory corporation, a company or \r\n \r\n \r\nother enterprise, owned, directly or indirectly, singly or jointly, by the Government, \r\nthe Federal Government, a Provincial Government, a local authority or a corporation. \r\n (12) Where a person from whom Zakat has been deducted at source: \r\n(a) proves that: \r\n(i) he is not a Muslim; or \r\n(ii)  he is not a citizen of Pakistan; or \r\n(iii) the amount deducted from him is more than what is due under \r\nthe Act, either on account of an error apparent on the face of \r\nrecord, or on  account of reduction provided for in subsection ( 7) \r\nnot having been duly allowed to him; or \r\n(iv) he falls under any of the exclusions given in clause (y) of section \r\n2 of the Act; or \r\n(b) proves, as laid down in subsection (8), that he is not a sahib -e-nisab or \r\nwas not in ownership or possession of nisab for the whole of the \r\npreceding Zakat year; or \r\n(c) files a declaration in terms of section 3 of the Act and claims refund;  \r\nthe amount deducted as Zakat, or the amount deducted as Zakat was in excess,  \r\nthe Council shall, within sixty days of submission of th e claim for refund, decide the \r\nrefund case in the prescribed manner.  \r\n (13) If the refund under subsection (12) is not claimed within a period of ninety \r\ndays from the date of deduction, the amount so deducted shall be treated as \r\ncontribution to the Zakat Fund as sadaqah or khairat on the part of that person. \r\n(14) Where the recovery of Zakat deductible at source, in respect of any of \r\nthe assets mentioned in First Schedule, falls into arrears, the Chief Administrator  \r\nmay forward to the Collector of the distri ct concerned a duly signed certificate \r\nspecifying the amount of arrears due and the particulars of the person from whom \r\ndue, and the Collector shall, on receipt of such certificate, proceed to recover the \r\namount so specified, as if it were an arrears of land revenue. \r\n (15) A sahib -e-nisab may pay either to a Zakat Fund or directly to those \r\neligible under Shariah to receive Zakat so much of the Zakat due under Shariah as is \r\nnot deductible at source under the Act, on assets mentioned in Second Schedule. \r\nCHAPTER III \r\nUSHR \r\n5. Charge and collection of Ushr .– (1) Subject to the Act, there shall be \r\ncharged and collected, on compulsory basis, in such manner as is laid down in \r\nsection 6 of the Act, and as may be prescribed, from every land -owner, grantee, \r\nallottee, lessee, lease-holder or land -holder (other than a person excluded from the \r\ndefinition of sahib -e-nisab), Ushr at the rate of five per cent of his share of the \r\nproduce, as on the valuation date. \r\n (2) If any plot of land is used principally for growing one cro p and a small \r\nportion thereof, not exceeding one -fourth of an acre, is used for growing another \r\ncrop, Ushr shall not be charged in respect of the produce of such small portion. \r\n \r\n \r\nExplanation.– In this section and section 6 of the Act, ‘land -owner’, ‘grantee’ , \r\n‘allottee’, ‘lessee’, ‘lease-holder’ and ‘land-holder’ shall have the same meaning as in \r\nthe laws relating to land administration, and ‘land -holder’ includes a person in \r\npossession of any plot of land who has grown a crop on such plot. \r\n (3) An individual  land-owner, grantee, allottee, lessee, lease -holder or \r\nland-holder shall be exempt from the compulsory levy of Ushr if: \r\n(a) he is eligible under Shariah to receive Zakat; or \r\n(b) the produce from his land is less than five wasqs (948 kilograms) of \r\nwheat, or its equivalent in value in the case of other crops liable to Ushr. \r\n (4) The currency equivalent of five wasqs of wheat in value shall be such \r\nas the Chief Administrator may notify for each Zakat year. \r\n (5) Ushr shall be the first charge on the produce. \r\n (6) Ushr shall be collected in cash, except in case of wheat or paddy, for \r\nwhich, Ushr, at the option of the Council, may be collected in kind. \r\n (7) A sahib-e-nisab may pay either to the Provincial Zakat Fund or directly \r\nto those eligible under Shariah to receive Zakat, so much of the Ushr due  under \r\nShariah as is not compulsorily realizable under the Act, on assets mentioned in \r\nSecond Schedule. \r\n6. Mode of assessment and collection of Ushr .– (1) The Board of Revenue \r\nshall cause the assessment and collection of Ushr in respect of a land -owner, \r\ngrantee, lessee, lease-holder or land holder in the prescribed manner, and maintain \r\nthe record containing such information for a crop season as may be required for \r\npurposes of the Act. \r\n (2) An assessee, aggrieved by the assessment under subsection (1), may, \r\nwithin thirty days of the order of assessment, apply, in the prescribed form and \r\nmanner, to the Assistant Collector or an officer notified by the Government, for the \r\nrevision of the assessment. \r\n (3) No application unde r subsection (2) shall be admitted unless the \r\napplicant has deposited into the Provincial Zakat Fund not less than fifty per cent of \r\nhis liability as assessed under this section. \r\n (4) The Assistant Collector or the officer notified under subsection (2) may , \r\nat any time, either of his own motion or on the application of an adult Muslim residing \r\nwithin his jurisdiction, make an order enhancing the liability assessed under \r\nsubsection (1). \r\n (5) No order under subsection (4) shall be made unless the person \r\naffected has been given an opportunity of showing cause against it and of being \r\nheard. \r\n (6) The Assistant Collector or the officer notified under subsection (2) to \r\nwhom an application is made under subsection (2) or subsection (4), or who takes \r\nup a matter on h is own motion under subsection (4), shall give his decision within a \r\nperiod not exceeding thirty days from the date on which he receives the application \r\nor takes up the matter; and, such decision shall be final and shall not be called in \r\nquestion before any court or other authority. \r\n \r\n \r\n (7) The demand as determined under this Chapter shall be paid by the \r\nassessee and collected by the Board of Revenue in such manner as may be \r\nprescribed and deposited into the Provincial Zakat Fund. \r\n (8) Where the recovery of Us hr compulsorily realizable under the Act falls \r\ninto arrears, the Assistant Collector or the officer notified by the Government shall \r\nproceed to recover the amount so specified as if it were arrears of land revenue. \r\nCHAPTER IV \r\nZAKAT FUNDS \r\n7. Zakat Funds.– There shall be established the following Zakat Funds: \r\n (a) Provincial Zakat Fund to which shall be credited: \r\n(i) Zakat deducted at source, arrears of Zakat and Zakat paid \r\nvoluntarily; \r\n(ii) transfers, if any, from the District Zakat Fund;  \r\n(iii) transfers, if any, from the Local Zakat Fund;  \r\n(iv) proceeds of Ushr; and \r\n(v) grants, atiyaat and any other receipts; \r\n(b) a District Zakat Fund for each District to which shall be credited: \r\n(i) transfers from the Provincial Zakat Fund; and \r\n(ii) transfers, if any, from the Local Zakat Fund or institutions. \r\n(c) a Local Zakat Fund for each Local Zakat and Ushr Committee  to which \r\nshall be credited: \r\n (i) transfers from the District Zakat Fund; and \r\n (ii) transfers from the Provincial Zakat Fund. \r\n8. Utilization of Zakat Funds .– (1) The moneys in a Zakat Fund shall be \r\nutilized for the following purposes: \r\n(a) assistance to the needy, the indigent and the poor particularly orphans \r\nand widows, the handicapped and the disabled, eligible to receive \r\nZakat under Shariah for their subs istence or rehabilitation, either \r\ndirectly or indirectly  through institutions; \r\n(b) assistance to the needy persons affected or rendered homeless owing \r\nto natural calamities, such as floods and earthquakes, and for their \r\nrehabilitation; \r\n(c) expenditure on the collection, disbursement and administration of \r\nZakat and Ushr; \r\n(d) investment in any non -interest bearing instruments as is permitted \r\nunder Shariah; and \r\n(e) any other purpose permitted by Shariah. \r\n \r\n \r\n(2) The Government shall meet the expenditure on the ad ministrative \r\norganization of the Chief Administrator, the Council and a District Zakat and Ushr \r\nCommittee. \r\n (3) Where expenditure on the administrative organization of a District \r\nZakat and Ushr Committee is not fully met by the Government due to paucity of  \r\nfunds during a financial year, the Council may provide supplementary funds not \r\nexceeding two percent from within the limit specified in subsection (4). \r\n (4) The funds not exceeding ten percent approved in the budget shall be \r\nretained in the Provincial Zak at Fund to meet such additional expenditure of a \r\nDistrict Zakat and Ushr Committee or a Local Zakat and Ushr  Committee \r\n2\r\n[or any \r\nother service providing Agency] as may be approved by the Council. \r\n (5) The banking services and the services connected with the assessment, \r\ncollection or disbursement of Zakat and Ushr realizable on compulsory basis under \r\nthe Act shall be rendered free of charge, except \r\n3\r\n[the Punjab Zakat and Ushr Council], \r\nin regard to Ushr, may authorize payment of remuneration for any specified services. \r\n (6) The lists of the individuals to be assisted directly and of the institutions \r\nthrough which assistance is to be given from a Zakat Fund shall be prepared and \r\nmaintained in such form and manner as may be prescribed. \r\n9. Disbursements from Zaka t Funds .– (1) The Council shall prepare budget \r\nfor each financial year. \r\n (2) The Council may, from the Provincial Zakat Fund, make disbursements \r\nand transfer funds to the District Zakat Funds on the basis of population or to an \r\ninstitution in such form and  manner as may be prescribed and as would help in \r\nensuring satisfaction of the needs of the needy and the poor throughout its \r\njurisdiction, as far as possible, on a uniform basis. \r\n \r\n4\r\n[(3)  A District Zakat and Ushr Committee may make disbursements and \r\ntransfer funds through crossed cheques or bank advice, banks, post offices or any \r\nother financial institutions from District Zakat Fund to the eligible persons or to a \r\nLocal Zakat Fund or to any other institution or incur other administrative expenditure \r\nsubject to such conditions as may be prescribed and may, whenever directed by the \r\nCouncil, transfer any funds, surplus to its needs, to the Provincial Zakat Fund.] \r\n (4) A Local Zakat and Ushr Committee shall make disbursement or incur \r\nexpenditure from the Local Zakat Fund through crossed cheques in the prescribed \r\nmanner. \r\n (5) A Local Zakat and Ushr Committee may, if so required by the Council \r\nor the District Zakat and Ushr Committee, transfer any funds surplus to its needs \r\nfrom the Local Zakat Fund to the Provinc ial Zakat Fund or, as the case may be, the \r\nDistrict Zakat Fund. \r\n                                                 \r\n2Inserted by the Punjab Zakat And Ushr (Amendment) Act 2019 (XIX of 2019), published in the Punjab Gazette (Extraordinary), \r\ndated: 26th November 2019, pp. 1671-1672, s.2 \r\n3Substituted for the expression “ that the Chief Administrator” by the  Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of \r\n2019), published in the Punjab Gazette (Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.2. \r\n4Substituted by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.3 \r\n \r\n \r\n (6) The Council or a District Zakat and Ushr Committee shall disburse \r\nZakat through a bank or a post office or any other financial institution as may be \r\ndetermined by the Council on need basi s in such form and manner as may be \r\nprescribed. \r\n10. Accounts.– (1) The accounts of the Provincial Zakat Fund, a District Zakat \r\nFund, and a Local Zakat Fund shall be maintained and operated, respectively by the \r\nChief Administrator, the District Zakat and Us hr Committee and the Local Zakat and \r\nUshr Committee, in such form and manner as may be prescribed. \r\n(2) The records of the accounts of the Zakat Funds shall be preserved for \r\nsuch period, and shall be made available for audit or inspection to such persons or  \r\nagencies, and in such manner, as may be prescribed. \r\n11. Audit.– (1) The Auditor General of Pakistan shall conduct an annual or special \r\naudit of the Provincial Zakat Fund, a District Zakat Fund, a Local Zakat Fund, including \r\nthe accounts of a deducting agency or an institution receiving Zakat. \r\n (2) The audit performed under subsection (1) shall include propriety audit. \r\n (3) The Government shall, within two months of the receipt of the audit \r\nreport under subsection (1), lay the reports before the Provincial Assembly of the \r\nPunjab. \r\nCHAPTER V \r\nORGANIZATION AND ADMINISTRATION \r\n12. Punjab Zakat and Ushr Council .– (1) The Government shall, by notification \r\nin the official Gazette, establish the Council, to exercise general superintendence \r\nand control over matters relating to Zakat and Ushr, particularly the Zakat Funds and \r\nthe maintenance of their accounts, in accordance with the policy guidelines given by \r\nthe Government. \r\n(2) The Council shall consist of: \r\n5\r\n[(a) a Chairman who has retired as a civil servant in basic pa y scale 20 or \r\nabove, or has been a judge of a High Court, or in case of non-availability \r\nof such persons, any person who is not less than forty years of age, is a \r\ngraduate, enjoys good reputation and has knowledge of Shariah;] \r\n(b) Minister for Zakat and Ushr of the Government as co-chairman;  \r\n(c) eight persons,  including at least three women,  who are not less than \r\nforty years of age with high moral and social repute from amongst the \r\nUlema, scholars, academia or persons having knowledge of Shariah; \r\n(d) one member of Provincial Assembly of the Punjab from each Division \r\nto be nominated by the Speaker including at least three women \r\nmembers; \r\n(e) Secretary to the Government, Finance Department.   \r\n                                                 \r\n5Substituted by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.4 \r\n \r\n \r\n(f) Secretary to the Government, Social Welfare and Bait -ul-Maal \r\nDepartment; 6[***] \r\n7\r\n[(g) Secretary to the Government, Specialized Healthcare and Medical \r\nEducation Department;] \r\n8\r\n[(h) Secretary to  the Government, Primary and Secondary Healthcare \r\nDepartment; \r\n(i) Secretary to the Government, Higher Education Department; \r\n(j) Secretary to the Government, Industries, Commerce and Investment \r\nDepartment; and \r\n(k) Chief Administrator who shall be the Secretary of the Council; and] \r\n(3) The Government shall nominate the Chairman and the members, other \r\nthan ex-officio members, of the Council. \r\n (4) The Chairman and members of the Council, not being the ex-officio \r\nmembers, shall hold office for a term of three years and shall not be eligible to hold \r\noffice for more than two consecutive terms. \r\n (5) The Chairman or a member, not being an ex-officio member, may \r\ntender resignation to the Government. \r\n (6) The Chairman or the member shall continue to hold office until the \r\nGovernment accepts the resignation. \r\n (7) Any vacancy in the office of Chairman or member shall be filled by \r\nnomination by the Government of a duly qualified person and such person shall hold \r\noffice for the unexpired term of his predecessor. \r\n9\r\n[(8) The Government may, at any time, remove any member of the Council \r\non the recommendation of the Council.] \r\n13. Chief Administrator.– The Chief Administrator shall be the Chief Executive \r\nin respect of matters relating to Zakat and Ushr and shall act under the general \r\nsuperintendence and control of, and in accordance with the policy guidelines given \r\nby the Council. \r\n14. District Zakat and Ushr  Committee.– (1) The Government, in consultation \r\nwith the Council, shall constitute, by notification, a District Zakat and Ushr Committee \r\nfor each district.  \r\n (2) A District Zakat and Ushr Committee shall consist of the following: \r\n(a) the Chairman who shall be from the private sector; \r\n(b) District Zakat Officer; \r\n                                                 \r\n6Omitted by the Punjab Zakat And Ushr (Amendment) Act 2019 (XIX of 2019), published in the Punjab Gazette (Extraordinary), \r\ndated: 26th November 2019, pp. 1671-1672, s.4  \r\n7Substituted by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Pun jab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.4 \r\n8Inserted by the Punjab Zakat And Ushr (Amendment) Act 2019 (XIX of 2019), published in the Punjab Gazette (Extraordinary), \r\ndated: 26th November 2019, pp. 1671-1672, s.4 \r\n9Inserted by the Punjab Zakat And Ushr (Amendment) Act 2019 (XIX of 2019), published in the Punjab Gazette (Extraordinary), \r\ndated: 26th November 2019, pp. 1671-1672, s.4 \r\n \r\n \r\n(c) a representative of the District Administration not below the rank of an \r\nofficer in BS-18; \r\n(d) \r\n10\r\n[three] women, not less than forty years of age, from within the district; \r\nand  \r\n(e) one non-official member from each Tehsil of the district concerned. \r\n (3) Where the number of Tehsils in a district is less than five, five non-official \r\nmembers shall be nominated from the district with due representation from the Tehsils. \r\n (4) The Chairman and the non -official male members shall not be less \r\nthan twenty five years of age.  \r\n (5) The Chairman and members of the District Zakat and Ushr Committee \r\nshall be the persons who possess secondary school certificate or equivalent and are \r\nof sound moral and financial integrity and are not office bearers of any political party. \r\n (6) The Chairman shall be nominated by the Council and the members shall \r\nbe nominated by it in consultation with the Chairman, District Zakat and Ushr Committee. \r\n (7) A District Zakat and Ushr Committee may co-opt an officer of the Social \r\nWelfare Department posted in the district, as an ex-officio member of the Committee. \r\n (8) The District Zakat Officer shall be the Secretary of the District Zakat \r\nand Ushr Committee. \r\n (9) The Chairman and members of the District Zakat and Ushr Committee, \r\nnot being the ex-officio members, shall hold office for a term of three years and shall \r\nnot be eligible to hold office for more than two consecutive terms. \r\n(10) The Chairman or a member, not being an ex-officio member, may by \r\nwriting under his hand addressed to the Council, resign his office.  \r\n (11) The Chairman or the member shall continue to hold office until his \r\nresignation is accepted by the Council. \r\n (12) Any vacancy in the office of Chairman or member shall be  filled by \r\nnomination in accordance with this section, of a person qualified to hold the office, and \r\nsuch person shall hold office for the unexpired term of his predecessor. \r\n(13) When the office of the Chairman of a District Zakat and Ushr Committee \r\nbecomes vacant, the Government may, by notification, entrust the charge of that office \r\nto the Deputy Commissioner or any other Officer in the District Administration in Basic \r\nPay Scale 18 or above, until the nomination of the Chairman is made by the Council \r\nunder this section. \r\n11\r\n[(13A) When the tenure of a District Zakat and Ushr Committee expires \r\nand new Committee is not constituted, the Government may assign the functions of \r\nthe District Zakat and Ushr Committee to the Deputy Commissioner or any other \r\nofficer in the district administration in basic pay scale 18 or above as Administrator to \r\nperform the functions of the District Zakat and Ushr Committee until the constitution \r\nof the Committee.] \r\n                                                 \r\n10Substituted for the words “two” by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019), published in the Punjab \r\nGazette (Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.5 \r\n11Inserted by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.5. \r\n \r\n \r\n (14) The District Zakat and Ushr Committee shall, subject to such \r\nguidelines as may be given by the Government or the Council: \r\n(a) oversee, generally, the functioning of administrative organization of \r\nZakat and, more particularly, the assessment of Ushr and the \r\ndisbursement and utilization of the moneys in the District Zakat  Fund \r\nand the Local Zakat Fund; \r\n(b) prepare and maintain, in the prescribed manner, accounts of the \r\nDistrict Zakat Fund; \r\n(c) compile accounts, in the prescribed manner, of the Local Zakat Fund; \r\n(d) arrange, in the prescribed manner, audit of the Local Zakat Fund;  \r\n(e) tender to the Council advice on any matter specified by it; and \r\n(f) perform any other function as may be prescribed. \r\n (15) The District Zakat and Ushr Committee shall hold meetings of the \r\nCommittee at least once in every two months. \r\n15. Local Zakat and Ushr Committee .– (1) Subject to subsection (2), a Local \r\nZakat and Ushr Committee shall be constituted for: \r\n(a) a revenue estate in a settled rural area; \r\n(b) a deh or village in a non-settled rural area; and \r\n(c) a ward in an urban area. \r\n(2) If, in  the opinion of the Council, the population of a revenue estate, \r\nward, deh or village is too large or too small, to have one Local Zakat and Ushr \r\nCommittee, such revenue estate, ward, deh or village may, if too large, be divided \r\ninto two or more localities , or if too small, grouped with any other revenue estate, \r\nward, deh or village to form one locality, and where a revenue  estate, ward, deh or \r\nvillage is so divided or grouped that it may cover a population of about ten thousand \r\npeople, the Council may mak e such consequential orders as may be necessary for \r\npurposes of the Act. \r\nExplanation.– In this subsection: \r\n(a) “urban area” means an area notified as an urban area under any law or \r\nas may be notified by the Government; \r\n(b) “rural area” means an area other than the urban area; \r\n(c) “settled rural area” means a rural area for which revenue settlement \r\nrecord exists; \r\n(d) “non-settled rural area” means a rural area other than the settled rural \r\narea; and \r\n(e) “ward” means a distinct and compact locality, a mohallah , a block or \r\nany other division in an urban area under any law or as may be notified \r\nby the Government. \r\n \r\n \r\n12\r\n[(3) The Local Zakat and Ushr Committee shall consist of a Chairman and \r\nnine members, including at least three Muslim women who shall not be less than forty \r\nyears of age, selected by the residents of the locality in the manner specified in \r\nsubsection (4) and subsection (5).] \r\n(4) The District Zakat and Ushr Committee shall constitute a team of three \r\npersons including one Gazetted Officer of the Government , one notable person of \r\nthe area, and one member of the District Zakat and Ushr Committee to organize a \r\npublic gathering of the adult Muslims, residents of a locality and call upon them to \r\nselect, in the prescribed manner, seven adult Muslims residing in t hat locality and \r\nfulfill the qualifications mentioned in subsection (6). \r\n(5) The team constituted by the District Zakat and Ushr Committees shall \r\norganize a separate gathering of the adult Muslim female residents of the locality and \r\ncall upon them to select, in the prescribed manner, \r\n13\r\n[three] Muslim women residing in \r\nthat locality and possessing the qualifications mentioned in subsection (6). \r\n(6) A person shall not be selected as a member of a Local Zakat and Ushr \r\nCommittee unless he is a person of sound moral and financial integrity. \r\n(7) A person who is member of a team constituted for the selection of \r\nmembers of a Local Zakat and Ushr Committee shall not be eligible to be a member \r\nof such Local Zakat and Ushr Committee.  \r\n(8) Where in a district, the number  of Local Zakat and Ushr Committees is \r\nso large that the Chairman and members of the District Zakat and Ushr Committee \r\ncannot be nominated for all the teams constituted for the selection of members of \r\nLocal Zakat and Ushr Committees in the district, the Di strict Zakat and Ushr \r\nCommittee, may nominate on the team any non -official person of the district, eligible \r\nto be the member of a District Zakat and Ushr Committee. \r\n(9) The members of a Local Zakat and Ushr Committee, in the presence of \r\nthe team constitute d by the District Zakat and Ushr Committee, shall elect one of \r\ntheir members, being a person who possesses secondary school certificate or \r\nequivalent, to be the Chairman of the Local Zakat and Ushr Committee, and if two or \r\nmore members secure an equal numb er of votes, the result of the election shall be \r\ndetermined by draw of lots. \r\n(10) The District Zakat and Ushr Committee shall notify the Local Zakat and \r\nUshr Committees constituted under this section; \r\n14\r\n[“Provided that where election for the constitution of  a Local Zakat and Ushr \r\nCommittee cannot be held for any reason, the District Zakat and Ushr Committee \r\nwith reasons to be recorded in writing, may appoint an officer in basic pay scale 16 \r\nor above as Administrator to perform functions of the Committee for a period not \r\nexceeding six months.”] \r\n                                                 \r\n12Substituted by the by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.6. \r\n13Substituted for the words “two” by the Punjab Zakat And Ushr (Amendment) Act 2019 (XIX of 2019), published in the Punjab \r\nGazette (Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.6. \r\n14Substituted by the by the Punjab Zakat And Ushr (Amendment) Act 2019  (XIX of 2019 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26th November 2019, pp. 1671-1672, s.6. \r\n \r\n \r\n(11) The Chairman and members of the Local Zakat and Ushr Committee \r\nshall hold office for a term of three years and shall not be eligible to hold office for \r\nmore than two consecutive terms.  \r\n(12) The District Zakat and Ushr Committee may, subject to notice and for \r\nreasons to be recorded in writing, remove the Chairman or a member of a Local \r\nZakat and Ushr Committee from his office on account of misconduct  under intimation \r\nto the Council. \r\n (13) The Chairman or a member ma y, by writing under his hand addressed \r\nto the District Zakat and Ushr Committee, resign his office. \r\n (14) The Chairman or the member shall continue to hold office until his \r\nresignation is accepted by the District Zakat and Ushr Committee. \r\n (15) Any vacancy  in the office of Chairman or member shall be filled by \r\nelection or selection of a person qualified to hold the office, in accordance with the \r\nprovisions of this section, and such person shall hold office for the unexpired term of \r\nhis predecessor.  \r\n (16) Any adult Muslim resident of a locality, aggrieved by the conduct or the \r\nresult of the proceedings for the selection of the members, or the election of the \r\nChairman of the Local Zakat and Ushr Committee, may, within 30 days, prefer an \r\nappeal to the District Zakat and Ushr Committee. \r\n(17) The District Zakat and Ushr Committee shall not grant any injunction or \r\nmake any interim order, including a restraining order, during the pendency of an \r\nappeal. \r\n(18) The District Zakat and Ushr Committee to which an appeal u nder \r\nsubsection (16) is preferred shall decide the appeal within such time as may be \r\nprescribed; and, the decision of the District Zakat and Ushr Committee shall be final \r\nand shall not be called in question before any court or other authority. \r\n(19) The Local Zakat and Ushr Committee shall, subject to such guidelines \r\nas may be given by the Council and the District Zakat and Ushr Committee: \r\n(a) determine istehqaq separately for: \r\n(i) subsistence allowance; \r\n(ii)  rehabilitation, either directly or indirectly through an institution;  \r\n(iii) treatment through public hospitals, charitable institutions or any \r\nother institutions providing healthcare; and \r\n(iv) any other purpose as may be permitted by Shariah; \r\n(b) prepare and maintain accounts of the Local Zakat Fund in  such form \r\nand manner as may be prescribed; and \r\n(c) tender to the District Zakat and Ushr Committee advice on any matter \r\nconnected with the collection, disbursement and utilization of Zakat, \r\nUshr and atiyyat.  \r\n16. Vacancy or defect not to invalidate procee dings.– Notwithstanding \r\nanything contained in the Act, an act or proceedings of the Council, a District Zakat \r\nand Ushr Committee, or a Local Zakat and Ushr Committee shall not be invalid by \r\n \r\n \r\nreason only of the existence of a vacancy or defect in the constit ution of the Council \r\nor the Committee. \r\n17. Members of Council and Committees to be Muslims .– The Chairmen and \r\nmembers of the Council, a District Zakat and Ushr Committee,  and a Local Zakat \r\nand Ushr Committee shall be Muslims and where an ex-officio member is a non -\r\nMuslim, the Government shall nominate a Muslim member in his place. \r\n18. Person to preside at meetings in the absence of Chairman .– (1) If the \r\noffice of the Chairman of the Council is vacant or the Chairman is unable to attend a \r\nmeeting, Minister for Zakat and Ushr and, in his absence, the Chief Administrator \r\nshall preside over the meeting. \r\n(2) If the office of the Chairman of a District Zakat and Ushr Committee is \r\nvacant or the Chairman is unable to attend a meeting, the Deputy Commissioner or \r\nany other officer notified under subsection (13) of section 14 shall preside over the \r\nmeeting. \r\n(3) If the office of the Chairman of a Local Zakat and Ushr Committee is \r\nvacant or the Chairman is unable to attend a meeting, the meeting shall be presided \r\nover by the member elected by the members present. \r\n19. Power of removal.– (1) If the Council, in the case of a District Zakat and Ushr \r\nCommittee and the District Zakat and Ushr Committee in the case of a Local Zakat \r\nand Ushr Committee is of the opinion that a committee constituted under the Act: \r\n(a) is unable to discharge or persistently fails in discharging its duties; or \r\n(b) is unable to administer its affairs; or \r\n(c) acts in a manner contrary to public interest; or \r\n(d) exceeds or abuses its powers; or \r\n(e) has a  majority of members who are involved in anti -Islamic or anti -\r\nState activity – \r\nthe Council, in case of District Zakat and Ushr Committee, and District Zakat and \r\nUshr Committee in case of a Local Zakat and Ushr Committee may, by a notification, \r\ndissolve the Committee. \r\n(2) When a District Zakat and Ushr Committee or the Local Zakat and \r\nUshr Committee is dissolved under subsection (1), the functions of the Committee \r\nshall be performed by an Administrator appointed by the Council or, as the case may \r\nbe, the Dis trict Zakat and Ushr Committee, until the Committee is reconstituted \r\nunder the Act but the Council or  the Committee shall constitute the Committee within \r\nninety days from the date of the dissolution under subsection (1). \r\n(3) If the  Council, in case of Dist rict Zakat and Ushr Committee, and \r\nDistrict Zakat and Ushr Committee in case of a Local Zakat and Ushr Committee is \r\nof the opinion that the Chairman or a member of the Committee constituted under \r\nthe Act: \r\n(a) has, without reasonable excuse, absented himsel f from three \r\nconsecutive meetings of the Committee; \r\n \r\n \r\n(b) has been guilty of abuse of power or of misconduct in the discharge of \r\nhis duties as Chairman or member, or been responsible for any loss or \r\nmisapplication, misappropriation, or misuse of any money or  property \r\nof the Committee; and \r\n(c) has become physically disabled or unable on any account from \r\nperforming functions as Chairman or member, \r\nthe Council, in case of District Zakat and Ushr Committee, and District Zakat \r\nand Ushr Committee, in case of a Loca l Zakat and Ushr Committee may, by a \r\nnotification, remove from office such Chairman or the member. \r\n(4) If, after such inquiry as may be considered necessary, the Council, in \r\ncase of District Zakat and Ushr Committee, and District Zakat and Ushr Committee, in \r\ncase of a Local Zakat and Ushr Committee, is of the opinion that the Chairman or a \r\nmember of the Committee, or an employee assigned to work with a Committee, or an \r\ninstitution receiving Zakat under the Act, is  guilty of misconduct in the discharge of \r\nduties, or is responsible for the loss, misapplication or misuse of Zakat, the Council or \r\nDistrict Zakat and Ushr Committee may initiate criminal or other appropriate \r\nproceedings against such Chairman, member, person or institution. \r\nExplanation.– For purpos es of subsection (3) and subsection (4),  the expression \r\n“misconduct” means bribery, corruption, jobbery, favoritism, nepotism, willful \r\nmaladministration or willful diversion of funds and shall include an attempt or \r\nabetment of such misconduct. \r\n(5) When a C hairman or a member of a Committee is removed from, or \r\notherwise ceases to hold office, the vacancy shall be filled within such time as the \r\nCouncil may determine, by election, selection or, as the case may be, nomination in \r\naccordance with the provisions of the Act, of a person qualified to hold the office. \r\n(6) The Chairman or member elected, selected or nominated under \r\nsubsection (5) shall hold office for the unexpired term of his predecessor. \r\n(7) The Council may delegate to the Chief Administrator any of its powers \r\nand functions under the preceding provisions of this section in respect of a District Zakat \r\nand Ushr Committee or a Local Zakat and Ushr Committee.  \r\n(8) The Chairman or a member of the Council or a Committee removed \r\nunder subsection (1) or subse ction (3) may, within such time and in such form and \r\nmanner as may be prescribed, apply to the Council for a review of its decision and the \r\ndecision of the Council on such review, after giving to the applicant an opportunity of \r\nbeing heard, shall be final and shall not be called in question before any court or other \r\nauthority. \r\n20. Vote of no confidence .– (1) Where in case of a Local Zakat and Ushr \r\nCommittee, the District Zakat and Ushr Committee, after such enquiry as it may \r\ndeem fit, is of the opinion that  the members of the Local Zakat and Ushr Committee \r\nno longer have confidence in the Chairman, the District Zakat and Ushr Committee \r\nmay, in the prescribed manner, remove the Chairman from his office. \r\n(2) Where in case of a member of a Local Zakat and Ushr Committee or of a \r\nLocal Zakat and Ushr Committee as a whole, the District Zakat and Ushr Committee \r\nafter such enquiry as it may deem fit, is of the opinion that the adult Muslim residents of \r\nthe locality no longer have confidence in a member or in the Committee as a whole, the \r\n \r\n \r\nDistrict Zakat and Ushr Committee may, in the prescribed manner remove the member \r\nfrom his office or dissolve the Committee as a whole.  \r\n(3) The vacancy in the office of a Chairman or a member so caused shall \r\nbe notified by the Distri ct Zakat and Ushr Committee and filled in accordance with \r\nthe provisions of the Act. \r\n21. Certain persons to be public servants .– Every person engaged in, or \r\nemployed for, the administration of the Act, shall be deemed to be a public servant \r\nwithin the meaning of section 21 of the Pakistan Penal Code, 1860 (XLV of 1860). \r\nExplanation.– For purposes of this section, the Chairman and members of Council, \r\na District Zakat and Ushr Committee, a Local Zakat and Ushr Committee and the \r\nChief Administrator shall be the persons engaged in the administration of the Act. \r\n22. Chairmen and members to act on honorary basis .– The Chairmen and \r\nmembers of the Council, a District Zakat and Ushr Committee, and a Local Zakat \r\nand Ushr Committee shall perform their functions under the Act on honorary basis. \r\nCHAPTER VI \r\nMISCELLANEOUS \r\n23. Power to make rules .– The Government may, by notification in the official \r\nGazette, make rules for carrying out the purposes of the Act. \r\n24. Power to call for information and issue directions .– The Government, the \r\nCouncil, a District Zakat and Ushr Committee, or a Local Zakat and Ushr Committee \r\nmay, within its jurisdiction, call for such information or record from, and issue such \r\ndirections to, the concerned persons or agencies as may be necessary for th e \r\nperformance of its functions under the Act. \r\n25. Indemnity and bar of jurisdiction .– (1) No suit, prosecution or any other \r\nlegal proceeding shall lie against any person for anything, done or intended to be \r\ndone, in good faith, under the Act or the rules. \r\n(2) No court shall call in question, or permit to be called in question, \r\nanything done or any action taken under the Act or the rules. \r\n(3) No court shall grant any injunction or make any order, nor shall \r\nentertain any proceedings, in relation to any action  taken or anything done or \r\nintended to be taken or done under the Act or the rules. \r\n26. Removal of difficulties.– The Government may, by order passed within one \r\nyear of the commencement of the Act, make such provisions as may be necessary to \r\nremove any difficulty in carrying out the purposes of the Act. \r\n27. Repeal, succession and savings.– (1) The Zakat and Ushr Ordinance, 1980 \r\n(XVIII of 1980) is hereby repealed. \r\n(2) Notwithstanding the repeal of the Zakat and Ushr Ordinance, 1980 \r\n(XVIII of 1980): \r\n \r\n \r\n(a) the Council shall succeed all assets and liabilities of the Central Zakat \r\nCouncil and the Punjab Zakat and Ushr Council established or constituted \r\nunder the repealed Ordinance; \r\n(b) a District Zakat and Ushr Committee and a Local Zakat and Ushr \r\nCommittee shall succeed all assets and liabilities of the District Zakat \r\nand Ushr Committee and the Local Zakat and the Ushr Committee \r\nconstituted under the repealed Ordinance; \r\n(c) the Punjab Zakat and Ushr Council, the District Zakat and the Ushr \r\nCommittees and the Local Zakat and Ushr Committees constituted \r\nunder the repealed Ordinance shall be deemed to have been \r\nconstituted under the Act; and \r\n(d) any action or proceedings taken under the repealed Ordinance or the \r\nrules made thereunder shall be deemed to have been taken under the Act \r\nin so far as they are not inconsistent with the provisions of the Act. \r\n \r\n \r\n \r\nFIRST SCHEDULE \r\n(see section 2 and section 4) \r\nASSETS SUBJECT TO COMPULSORY LEVY OF ZAKAT THROUGH \r\nDEDUCTION-AT-SOURCE FOR CREDIT TO THE PROVINCIAL ZAKAT FUND \r\nSr. \r\nNo. \r\nAssets Rate and basis for \r\ncomputing the \r\namount to be \r\ndeducted as Zakat \r\nDeduction \r\nDate \r\nDeducting \r\nAgency \r\n1. Savings Bank \r\nAccounts and similar \r\naccounts by whatever \r\nname described with \r\nthe Banks, Post \r\nOffices, National \r\nSavings Centers and \r\nFinancial Institutions \r\nkeeping such \r\naccounts and \r\noperating in the \r\nPunjab. \r\n2.5% of the amount \r\nstanding to the credit of \r\nan account at the \r\ncommencement of the \r\nday on the valuation \r\ndate. No deduction \r\nshall be made in case \r\nthe amount standing to \r\nthe credit of an account \r\ndoes not excee d the \r\namount of nisab as \r\nnotified by the Chief \r\nAdministrator Zakat. \r\nAs notified by \r\nthe Chief \r\nAdministrator \r\nZakat for the \r\nZakat year. \r\nThe Bank, \r\nOffice, \r\nCentre or \r\ninstitution, \r\nas the case \r\nmay be, \r\nkeeping the \r\naccount. \r\n2. Notice Deposit \r\nReceipts and \r\nAccounts and similar \r\nreceipts and accounts \r\nby whatever name \r\ndescribed with the \r\nbanks, Post Offices, \r\nNational Savings \r\nCentres and financial \r\ninstitutions issuing \r\nsuch receipts and \r\nkeeping such \r\naccounts and \r\noperating in the \r\nPunjab. \r\n2.5% of the face value \r\nof a receipt or the \r\namount standing to the \r\ncredit of an account, as \r\nthe case may be, at the \r\ncommencement of the \r\nday on the valuation \r\ndate, in each Zakat \r\nyear.  \r\nThe date on \r\nwhich the first \r\nreturn is paid \r\nor the date of \r\nencashment/ \r\nwithdrawal, \r\nwhichever be \r\nearlier in the  \r\nZakat year. \r\nThe bank, \r\noffice, \r\nCentre or \r\ninstitution, \r\nas the case \r\nmay be, \r\nissuing the \r\nreceipt or \r\nkeeping the \r\naccount and \r\nresponsible \r\nfor paying \r\nthe return or \r\nthe amount \r\nencashed/ \r\nwithdrawn.  \r\n \r\n \r\n3. Fixed Deposit \r\nReceipts and \r\nAccounts and similar \r\nreceipts and accounts \r\nand certificates (e.g. \r\nKhas, Deposit \r\nCertificates), by \r\nwhatever name \r\ndescribed, issued by \r\nthe banks, Post \r\nOffices, National \r\nSavings Centers and \r\nfinancial institutions, \r\non which the return is \r\nreceivable by the \r\nholder periodically or \r\nis received ear lier \r\nthan maturity or \r\nwithdrawal and \r\noperating in the \r\nPunjab.  \r\n2.5% of the face value \r\nof a receipt or a \r\ncertificate, or the \r\namount standing to the \r\ncredit of an account, as \r\nthe case may be, as at \r\nthe commencement of \r\nthe day on the \r\nvaluation date, in each \r\nZakat year. \r\nThe date on \r\nwhich the first \r\nreturn is paid, \r\nor the date of \r\nencashment / \r\nredemption/ \r\nwithdrawal, \r\nwhichever be \r\nearlier in the \r\nZakat year. \r\nThe bank, \r\noffice, \r\ncenters or \r\ninstitutions, \r\nas the case \r\nmay be, \r\nissuing the \r\nreceipt or \r\ncertificate or \r\nkeeping t he \r\naccount, and \r\nresponsible \r\nfor paying \r\nthe return or \r\nencashment/ \r\nredemption/ \r\nwithdrawal.  \r\n4. Savings/deposit \r\ncertificates (e.g. \r\nDefense Savings \r\ncertificates, National \r\nDeposit Certificates), \r\nreceipts and accounts \r\nby whatever name \r\ndescribed, issued or \r\nkept by the banks, \r\nPost Offices, National \r\nSavings Centers, \r\nfinancial institutions, \r\ncompanies and \r\nstatutory corporations \r\non which return is \r\nreceivable and is \r\nreceived, by the \r\nholder, only on \r\nmaturity or \r\nencashment and \r\noperating in the \r\nPunjab.   \r\n2.5% of the payab le \r\nvalue of certificates or \r\nreceipts or the amount \r\nstanding to the credit of \r\nan account, as the \r\ncase may be, as on the \r\nvaluation date.  \r\nThe date on \r\nwhich the \r\nmaturity \r\nvalue is paid, \r\nor of \r\nencashment/ \r\nwith-drawl. \r\nThe bank, \r\noffice, \r\ncentre, \r\ncompany, or \r\ncorporation, \r\nas the case \r\nmay be, \r\nresponsible \r\nfor paying \r\nthe return or \r\nthe amount \r\nwithdrawn, \r\nor \r\nredeeming, \r\nencashing \r\nthe \r\ncertificates \r\nor receipts. \r\n5. Units of the National \r\nInvestment (Unit) \r\nTrust.  \r\n2.5% of the face value \r\nor repurchase value of \r\nthe Units, whichever be \r\nlower, as on the \r\nvaluation date, in each \r\nZakat year. \r\nThe date on \r\nwhich the first \r\nreturn or the \r\nrepurchase \r\nvalue is paid, \r\nwhichever be \r\nThe Trustee \r\nof the \r\nNational \r\nInvestment \r\n(Unit) Trust \r\nor its \r\n \r\n \r\nearlier, in the \r\nZakat year. \r\nauthorized \r\nagent paying \r\nthe r eturn \r\non, or the \r\nrepurchase \r\nvalue of the \r\nUnits. \r\n6. I.C.P. Mutual Fund \r\nCertificates. \r\n2.5% of the face value, \r\nor the market value \r\nbased on the closing \r\nrate at the Stock \r\nExchanges, whichever \r\nbe lower, as on the \r\nvaluation date, in each \r\nZakat year.   \r\nThe date on \r\nwhich the first \r\nreturn is paid \r\nin the Zakat \r\nyear. \r\nThe \r\nInvestment \r\nCorporation \r\nof Pakistan. \r\n7. Government securities \r\n(other than prize \r\nbonds and certificates \r\nmentioned at serial \r\nnumber 3 and 4) on \r\nwhich the return is \r\nreceivable by the \r\nholder periodically.  \r\n2.5% of the face value \r\nof the Government \r\nsecurities as on the \r\nvaluation date, in each \r\nZakat Year. \r\nThe date on \r\nwhich the first \r\nreturn is paid \r\nor the date of \r\nencashment/ \r\nredemption, \r\nwhichever be \r\nearlier, in the \r\nZakat year.  \r\nThe bank, \r\noffice or \r\ninstitution, \r\nas the case \r\nmay be, \r\nresponsible \r\nfor paying \r\nthe return or \r\nencashing/ \r\nredeeming \r\nthe security. \r\n8. Securities including \r\nshares and \r\ndebentures (other \r\nthan those mentioned \r\nat serial numbers 5, 6 \r\nand 7 above), of \r\ncompanies or \r\nstatutory corporations \r\nexcluding t hose held \r\nin the name of a \r\ncompany or a \r\nstatutory corporation, \r\non which the return is \r\npayable periodically or \r\notherwise, and is paid.  \r\nIf listed on the stock \r\nexchange, 2.5% of the \r\npaid-up value, or the \r\nmarket value based on \r\nthe closing rate at the \r\nStock Ex changes, \r\nwhichever be lower, as \r\non the valuation date, \r\nin each Zakat year. If \r\nnot listed on the stock \r\nexchange 2.5% of the \r\npaid-up value on the \r\nvaluation date, in each \r\nZakat year. \r\nThe date on \r\nwhich the first \r\nreturn is paid, \r\nor the date of \r\nencashment \r\nor \r\nredemption, \r\nwhichever be \r\nearlier, in the \r\nZakat year. \r\nThe \r\ncorporation, \r\ncompany or \r\ninstitution, \r\nas the case \r\nmay be, \r\nresponsible \r\nfor paying \r\nthe return or \r\nencashing/ \r\nredeeming \r\nthe security. \r\n9. Annuities. 2.5% of the amount of \r\nannuity benefit in each \r\nZakat year and, in case \r\nof surrender, 2.5% of \r\nthe surrender value on \r\nthe valuation date, as \r\nthe case may be. \r\nThe date of \r\nfirst payment \r\nof the annuity \r\nbenefit and of \r\nthe surrender \r\nvalue. \r\nThe insurer \r\nor the bank, \r\ninstitution or \r\nthe \r\norganization \r\nkeeping the \r\namount in \r\n \r\n \r\nthe form of \r\nan annuity. \r\n10. Life insurance \r\npolicies. \r\n2.5% of the surrender \r\nvalue as on the \r\nadvance date in the \r\nZakat year in which the \r\npolicy matures or its \r\nsurvival benefit or \r\nsurrender value is paid, \r\nas the case may be.   \r\nThe date of \r\npayment of \r\n(maturity \r\nvalue) or of \r\nsurvival \r\nbenefit or of \r\nsurrender \r\nvalue. \r\nThe insurer. \r\n11. Provident funds. In case of non -\r\nrefundable advance, \r\n2.5% of the amount \r\ndrawn or, in case of \r\nfinal settlement, 2.5% \r\nof the balance standing \r\nto the credit of the \r\nsubscriber as on the \r\nvaluation date, \r\nexcluding in both cases \r\nthe employer’s \r\ncontribution and the \r\nreturn accrued thereon. \r\nThe date of \r\npayment of \r\nthe advance \r\nor of the \r\nbalance. \r\nThe \r\nauthority, \r\nofficer or \r\ninstitution, \r\nmaking \r\npayment of \r\nthe advance \r\nor of the \r\nbalance. \r\n \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n[see sections 2, 4 and 5] \r\nITEMS NOT SUBJECT TO COMPULSORY LEVY OF ZAKAT BUT ON WHICH \r\nZAKAT IS PAYABLE BY EVERY SAHIB-E-NISAB ACCORDING TO THE \r\nRELEVANT NISAB, ON SELF-ASSESSMENT BASIS, EITHER TO A ZAKAT \r\nFUND OR TO ANY INDIVIDUAL OR INSTITUTION ELIGIBLE, UNDER THE \r\nSHARIAH, TO RECEIVE ZAKAT \r\nSr. \r\nNo. \r\nItems Rate and Basis for Self-assessment \r\n1. Gold and silver and \r\nmanufactures thereof. \r\n2.5% of the market value as on the \r\nvaluation date. \r\n2. Cash. 2.5% of the amount as on the valuation \r\ndate. \r\n3. Prize Bonds. 2.5% of the face value as on the valuation \r\ndate. \r\n4. Current Accounts and foreign \r\ncurrency accounts and to the \r\nextent not subject to compulsory \r\nlevy of Zakat under First \r\nSchedule, other accounts, \r\ncertificates, receipts, Units of \r\nNational Investment (Unit) Trus t, \r\nMutual Funds Certificates,  \r\nGovernment securities, \r\nannuities, Life Insurance \r\nPolicies and Provident Funds.    \r\n2.5% of the value of the asset, as on the \r\nvaluation date. \r\n5. Loans receivable excepting \r\nloans receivable by banks, other \r\nfinancial institution s, statutory \r\ncorporations and companies. \r\n2.5% of the amount of loan receivable as \r\non the valuation date. \r\n6. Securities including shares and \r\ndebentures, to the extent not \r\nsubject to compulsory levy of \r\nZakat under First Schedule. \r\nIf listed on the stock exch anges, 2.5% of \r\nthe market value i.e. the closing rate as on \r\nthe valuation date. \r\nIf not listed on the stock exchange, 2.5% of \r\nthe paid-up value as on the valuation date. \r\n7. Stock in trade of: \r\n(a) Commercial undertakings \r\nincluding dealers in real \r\nestate \r\n(b) Industrial undertakings \r\n(a)  2.5% of the book value or at the \r\noption of sahib -e-nisab, the market \r\nvalue as on the valuation date \r\n(b) 2.5% of the book value or at the \r\noption of the sahib -e-nisab, the \r\nmarket  value  of raw   materials and \r\nfinished goods as on the valuation \r\ndate \r\n \r\n \r\n (c) Precious metals and stones \r\nand manufactures thereof \r\n(c) 2.5% of the market value as on the \r\nvaluation date  \r\n(d) Fish and other catch/ \r\nprocedure of the sea, except \r\ncatches by indigenous \r\ntechniques. \r\n(d) 2.5% of the value, as on the \r\nvaluation date.  \r\n8. Agricultural including \r\nhorticultural and forest produce: \r\n(a) Tenant’s share. \r\n \r\n \r\n(a) (i) 10% of the produce, as on \r\n the valuation date, in the \r\n barani area; and  \r\n(ii) 5% of the produce, as on the \r\nvaluation date, in the non -\r\nbarani area; \r\n(b) Other than the tenant’s \r\nshare. \r\n(b) (i) 5% over and above the \r\n compulsory 5% in the barani  \r\n area, as on the valuation \r\ndate; and  \r\n (ii) one-fourth of the value of \r\n produce allowed as an \r\n allowance for expenses on \r\n production. \r\n9. Animals (fed free in pastures) \r\n(a) Sheep or goat. \r\nAs on the valuation date: \r\n(a) (i) for owners of one to 39 \r\n heads: nil; \r\n(ii) for owners of 40 to 120 \r\nheads: one sheep/goat; \r\n(iii) for owners of 121 to 200 \r\nheads: two sheeps/goats; \r\n(iv) for owners of 201 to 399 \r\nheads: three sheeps/ goats; \r\nand \r\n(v) for owners of every complete \r\nadditional hundred heads: \r\none sheep/ goat. \r\n. (b) Bovine Animals. (b) (i)   for owners of one to 29 heads: nil; \r\n(ii)  for owners of 30 to 39 heads: one \r\ncalf between one year and two \r\nyears old; \r\n(iii)  for owners of 40 to 59 head s: one \r\ncalf between two years and three \r\nyears old; \r\n \r\n \r\n(iv)  for owners of 60 to 69 heads: two \r\ncalves between one year and two \r\nyears old; \r\n(v)  for owners of 70 to 79 heads: one \r\ncalf between one year and two \r\nyears old and one between two \r\nyears and three years old; \r\n(vi) for owners of 80 to 89 heads: two \r\ncalves between two years and \r\nthree years old; and  \r\n(vii) for owners of 90 to 99  heads: three \r\ncalves between one year and two \r\nyears old; and \r\n(viii) for owners of 100 and above 100 \r\nheads: as in shariah. \r\n(c) Camels. (c) (i) for owners of one to 4 \r\n heads: nil. \r\n(ii) for owners of 5 to 24 heads: \r\none sheep/goat for every five \r\nheads. \r\n(iii) for owners of 25 to 35 heads: \r\none she -camel between one \r\nyear and two years old. \r\n(iv) for owners of 36 to 45 heads: \r\none she -camel between two \r\nyears and three years old. \r\n(v) for owners of 46 to 60 heads: \r\none she -camel between four \r\nyears and five years old. \r\n(vi) for owners of 61 to 75 heads: \r\ntwo she-camels between two \r\nyears and three years old. \r\n(vii) for owners of 76 to 90 heads: \r\ntwo she-camels between two \r\nyears and three years old. \r\n(viii) for owners of 91 to 120 \r\nheads: two she -camels \r\nbetween three years and four \r\nyears old. \r\n(ix) for owners of more than 120 \r\nheads: as in Shariah. \r\n10. Wealth and financial assets \r\nother than those listed in \r\nSchedule on which Zakat is \r\npayable according to Shariah. \r\nAs per Shariah.",
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