Updated: Monday January 18, 2010/AlEthnien Safar 03, 1431/Somavara Pausa 28,

1931, at 10:36:30 PM
The Zakat and Ushr Ordinance, 1980
CONTENTS
CHAPTER I
SECTION Preliminary
1. Short title, extent, application and commencement.
2. Definitions.
CHAPTER
ZAKAT
3. Charge and Collection of Zakat.
4. Secrecy of information.
CHAPTER III
USHR
5. Charge and collection of Ushr.
6. Mode of assessment and collection of Ushr.
CHAPTER IV
ZAKAT FUNDS
7. Establishment of Zakat Funds.
8. Utilization of Zakat Funds.
9. Disbursements from Zakat Funds.
10. Accounts.
11. Audit
CHAPTER V
ORGANIZATION AND ADMINISTRATION
12. Central Zakat Council.
13. Administrator-General.
14. Provincial Zakat Council.
15. Chief Administrator.
16. District Zakat and Ushr Committee.
17. Tehsil, taluqa or Sub-divisional Zakat and Ushr Committee.
18. Local Zakat and Ushr Committee.
19. Vacancy, etc., not to invalidate acts or proceedings.
20. Person to presideat meetings in the absence of Chairman.
21. Power of suppression and removal.
21. A Vote of no-confidence against the Chairman of a Tehsil,
Taluqa, or Sub-divisional Committee or a Local Committee

or the member of a Local Committee.
22. Officers and staff.
23. Certain persons to be public servants.
CHAPTER VI
MISCELLANEOUS
24. Exemption.
25. Certain tax concessions.
26. Power to make rules.
27. Power to call for information and issue directions,
28. Indemnity and bar of jurisdiction.
29. Removal of difficulties.
30. Repeal.
FIRST SCHEDULE.
SECOND SCHEDULE.

The Zakat and Ushr Ordinance, 1980
Ordinance No XVIII OF 1980
20th June, 1980
An Ordinance to make provisions relating to the assessment, collection and disbursement of
Zakat and Ushr.
Whereas it is necessary to make provisions relating to the assessment, collection and
disbursement of Zakat and Ushr and matters connected therewith or incidental thereto;
And whereas Pakistan, being an Islamic State, must provide for the implementation of Islamic
precepts;
And whereas the Constitution of the Islamic Republic of Pakistan lays down that the Muslims
of Pakistan shall be enabled to order their lives, in the individual and collective spheres, in
accordance with the tenets of Islam;
And whereas Zakat, including Ushr, is one of the fundamental pillars (arkan) of Islam;
And whereas the prime objective of the collection of Zakat and Ushr, and disbursements
therefrom, is to assist the needy, the indigent and the poor;
And whereas the rates of Zakat and Ushr, as also the purposes for the utilization of Zakat and
Ushr, are specified in Shariah;
And whereas Shariah enjoins all Muslims who are sahib-e-nisab to pay, and the State to arrange
for the proper collection, disbursement and utilization of, Zakat and Ushr, and also allows such
Muslims to disburse for the purposes authorized by Shariah the part thereof not collected by the
State;
And whereas the Constitution also provides, in Article 31, that the State shall endeavour, as
respects the Muslims of Pakistan, to secure, inter alia, the proper organisation of Zakat,
And whereas the President is satisfied that circumstances exist which render it necessary to take
immediate action;
Now, therefore, in pursuance of the Proclamation of the fifth day of July, 1977, read with the
Laws (Continuance in Force) Order, 1977 (C.M.L.A. Order No. 1 of 1977), and in exercise of all
powers enabling him in that behalf, the President is pleased to make and promulgate the
following Ordinance:
CHAPTER I
PRELIMINARY
1. Short title, extent, application and commencement. (1) This Ordinance may be called the
Zakat and Ushr Ordinance, 1980.
(2) It extends to the whole of Pakistan, but i as regards payment and recovery of Zakat and Ushr
applies only to Muslim citizens of Pakistan and a company, or other association of persons, or
body of individuals, whether incorporated or not, majority of the shares of which is owned, or
the beneficial ownership of which is held, by such citizens.
(3) In respect of a person who may believe that the whole or any part of the recoveries effected
from him in the manner laid down in this Ordinance are not according to his belief, such
recoveries shall nevertheless be made, but shall be deemed to be contribution to Zaktat Fund on
the part of that person.
Provided that no Zakat or Ushr shall be charged or collected on compulsory basis in respect of
the assets or the produce of a person who, within the period of three months preceding the
Valuation Date, files with the Deducting Agency, or with the Local Committee in the case of
Ushr, a declaration in the prescribed form sworn by him before a magistrate, an Oath
Commissioner, a notary public or any other person authorised to administer oath, in the
presence of two witnesses who identify him, to the effect that he is a Muslim and a follower of
one of the recognised fiqhs, which he shall specify in the declaration, and that his faith and the
said fiqh do not oblige him to pay the whole or any part of Zakat or Ushr in the manner laid
down in this Ordinance:
Provided further that where for any reason Zakat or Ushr is collected on compulsory basis from
such a person and he does not wish to leave it in the Zakat Fund as sadaqah or khairat in the
name of Allah as a manifestation of the unity of the Ummsh and claims refund, on the basis of a
declaration as aforesaid filed by him within the .period specified in the first proviso or within
such further period as may be prescribed, the amount so collected shall be refunded to him in
the prescribed manner.
Explanation.In this Ordinance, reference to Zakat deductible at source or to Ushr realizable
on compulsory basis shall be construed to imply a reference to contributions to Zakat Fund also.
(3A) The Federal Shariat Court may, on the application of any person, decide the question
whether a declaration such as is referred to in the first or second proviso to sub-section (3) made
by any person is valid according to the fiqh he professes to follow; and, if the Federal Shariat
Court decides that the declaration is not valid, such person shall, without prejudice to any other
action that may be taken against him under any other law, be liable to pay Zakat or Ushr, as the
case may be, in the manner laid down in this Ordinance.
(4) It shall come into force on such date as the Federal Government may, by notification in the
official Gazette, appoint, and different dates may be appointed for different provisions of this
Ordinance.
2. Definitions. In this Ordinance, unless there is anything repugnant in the subject or
context,
(i) Administrator-General means the person appointed as such under section 13, and includes
an officer authorised by him to exercise or perform any power or function of Administrator-
General under this Ordinance ;
(ii) annuity means the sum payable periodically, according to the annuity policy conditions, to
an annuitant during his life-time, or for a fixed number -of years, as the case may be, and
includes the scheme of postal annuities as notified by the Government ;
(iii) assets means assets liable to Zakat as provided in this Ordinance ;
(iv) atiyyat means voluntary donations to the Zakat Funds, otherwise than on account of Zakat
or Ushr, and includes sadaqat-e-nafilah;
(v) Central Council means the Council established under section 12 ;
(vi) Chief Administrator means a person appointed as such under section 15, and includes an
officer authorised by him to exercise or perform any power or function of Chief Administrator
under this Ordinance ;
(vii) company means a company as defined in the Companies Act, 1913 ;
(viii) Deducting Agency means a bank, post office or other institution referred to in the sixth
column of the First Schedule ;
(ix) Deduction Date means, in respect of the assets mentioned in the First Schedule, the date or
dates on which Zakat is to be deducted at source and which is or are specified in the fifth
column of that schedule;
(x) District Committee means a Committee constituted under section 16 ;
(xi) Government security has the same meaning as in the Securities Act, 1920 ;
(xii) insurer means the State Life Insurance Corporation of Pakistan or Postal Life Insurance ;
(xiii) Local Committee means a committee constituted under section 18 ;
(xiv) locality means the area within the jurisdiction of a Local Committee ;
(xv) maturity value means the sum payable, according to stipulated conditions, on survival of
the life assured to the specified age or
to the end of the term of the policy ;
(xva) nisab, in relation to assets liable to Zakat, except agricultural produce and animals fed
free in pastures, means 612.32 grams of silver, or cash or gold, or goods for trade, or any assets
liable to Zakat under Shariah, the aggregate value of which is equal to the value of 612.32
grams of silver, as notified by the Administrator-General for each Zakat year or, in the case of a
person whose assets liable to Zakat consist only of gold, 87.48 grams of gold ;
(xvi) prescribed means prescribed by rules;
(xvii) produce means gross agricultural, horticultural or forest produce ;
(xviii) Provident Fund has the same meaning as in the Provident Funds Act, 1925 ;
(xix) Provincial Council means a Council constituted under section 14 ;
(xx) recognised Provident Fund means a Provident Fund recognised as such, by the competent
authority, under the Income Tax Ordinance, 1979;
(xxi) return means income, howsoever described, accruing on an asset;
(xxii) rules means rules made under this Ordinance;
(xxiii) sahib-e-nisab means a person who owns or possesses assets not less than nisab, but does
not include
(a) the Federal Government, a Provincial Government or a local authority ;
(b) a statutory corporation, a company or other enterprise, owned wholly, directly or indirectly,
by the Federal Government, a Provincial Government, a local authority or a corporation owned
by the Federal Government or a Provincial Government, either singly or jointly with one or
more of the other three;
(c) a subsidiary of a statutory corporation, a company or other enterprise referred to in sub-
clause (b) and wholly owned by it;
(d) the National Investment (Unit) Trust;
(e) an ICP Mutual Fund;
(f) a recognized Provident Fund;
(g) any Unit Fund maintained by the Defence Services, including the Civil Armed Forces;
(h) a Zakat Fund;
(i) an institution, fund, trust, endowment or society
(a) registered as a charitable organisation under the Societies Registration Act, 1860, or as a
company under section 26 of the Companies Act, 1913, or registered or approved as a charitable
or social welfare organisation under any other law for the time being in force, and
(b) approved by the Central Board of Revenue for the purposes of section 47 of the Income Tax
Ordinance, 1979 ;
(j) a deem madrasah registered as such by the Auqaf Department;
(k) a mosque;
(l) an orphanage registered as such under the law relating to orphanages;
(m) a Workers Participation Fund established under the Companies Profits (Workers
Participation) Act, 1968; or
(n) amount of a party to a suit or case kept with or under the orders of a court pending decision
of the suit or case;
(xxiv) security means any stock, share, scrip, debenture, bond, pre-organisation certificate, or
instrument commonly known as security;
(xxv) share means a share in the share-capital of a company, or in any body corporate
established by or under a Federal law or a Provincial law, and includes stock;
(xxvi) sub-division means a sub-division of the district of Lahore and the districts in the
Karachi Division;
(xxvii) surrender value means the sum payable by an insurer on cancellation of a life-insurance
policy or annuity, according to stipulated terms and conditions, at any time before maturity
benefits become available;
(xxviii) survival benefit means the amount payable according to life-insurance policy
conditions, during the currency of a policy, on survival of the life assured to the specified date
as stipulated in the policy ;
(xxix) Tehsil Committee or Taluqa Committee or Sub-divisional Committee means a
committee constituted under section 17 ;
(xxx) Valuation Date means
(a) in respect of assets liable to Zakat, the first day of the Zakat year ; and
(b) in respect of produce liable to Ushr, such date or dates as may be prescribed or as may be
notified by the Administrator-General or by a Chief Administrator within his jurisdiction ;
for the evaluation of assets or the produce for the purposes of this Ordinance;
(xxxi) Zakat Fund means a Fund established under section 7 ;and
(xxxii) Zakat year means year according to the Hijra calendar for which Zakat is chargeable,
commencing on the first day of Ramadhan-ul-Mubarak and ending with the last day of the
following Shaban-ul-Moazzam :
Provided that the first Zakat year shall commence with the commencement of this Ordinance
and end with the last day of Shaban-ul-Moazzam, 1401 A.H.

CHAPTER II
ZAKAT
3.charge and collection of Zakat. (1) Subject to the other provisions of this Ordinance, Zakat
in respect of assets mentioned in the First Schedule shall be charged and collected, on
compulsory basis, for each Zakat year, at the rates and in the manner specified therein, and as
may be prescribed, from every person Who is on the Valuation Date, and has for the preceding
Zakat year been, sahib-e-nisab).
Provided that where an asset mentioned in the First Schedule has been assigned by the person
owning or possessing it, in favour of another person, Zakat in respect of that asset shall be
charged and collected on compulsory basis as if the asset had not been so assigned.
Provided further that, if an asset was owned or possessed by a person on the Valuation Date but
is owned or possessed by some other person on the Deduction Date the Zakat on such asset
shall be charged and collected from such other person on behalf of the person owning or
possessing it on the Valuation Date :
Provided further that, if a person proves in the prescribed manner to the satisfaction of the
Local Committee of the locality where he ordinarily resides that he was not a sahib-e-nisab on
the Valuation Date or was not in ownership or possession of assets of the value of nisab for the
whole of the preceding Zakat year, Zakat shall not be so charged and collected from him, or if
collected shall be refunded to him in the prescribed manner :
Provided further that no Zakat shall be charged and collected from the assets of a person who
died on or before the Deduction Date,
(2) In determining the amount to be collected as Zakat on compulsory basis, the value of an
asset on which Zakat is deductible at source may be reduced, to the extent and in the manner
prescribed, only on account of debts which have been
(a) primarily secured by that asset;
(b) used for the creation of an asset Oft which Zakat is
deductible at source ; and
(c) obtained from the Deducting Agency having custody of the asset securing the debt and of
the asset created under clause (b).
(3) Where a person from whom Zakat has been deducted at source
(a) proves that
(i) he is not a Muslim, or
(ii) he is not a citizen of Pakistan, or
(iii) the amount deducted from him is more than what is due under this Ordinance, either on
account of an error apparent from the record, or on account of reduction provided for in sub-
section (2) not having been duly allowed to him, or
(iv) he falls under any of the exclusions given in sub-clauses (a) to (n) of clause (xxiii) of section
2, or
(b) proves, as laid down in the third proviso to sub-section (1), that he is not a sahib-e- nisab or
was not in ownership or possession of nisab for the whole of the preceding Zakat year, or
(c) files a declaration such as is referred to in the second proviso to sub-section (3) of section 1,
which has not been challenged in the Federal Shariat Court under sub-section (3A) of that
section, and claims refund. the amount so deducted or, as the case may be, the amount so
deducted in excess shall be refunded to him in the prescribed manner.
(4) Where the recovery of Zakat deductible at source, in respect of any of the assets mentioned
in the First Schedule, falls into arrears, the Administrator-General may forward to the Collector
of the district concerned a duly signed certificate specifying the amount of arrears due and the
particulars of the person from whom due, and the Collector shall, on receipt of such certificate,
proceed to recover the amount so specified, as if it were an arrear of land revenue.
(5) A sahib-e-nisab may pay either to a Zakat Fund or directly to those eligible under Shariah to
receive Zakat so much of the Zakat due under Shariah as is not deductible at source under this
Ordinance, for example, that due in respect of assets mentioned in the Second Schedule.
(6) Any amount deducted at source by the Deducting Agency from any person shall be treated
as payment of Zakat on behalf of such person or, in the case of a person referred to in sub-
section (3) of section 1, as contribution to Zakat Fund or sadqah or khairat in the name of Allah,
as the case may be, on the part of that person..
4. Secrecy of information. Any information furnished or collected in connection with the
deduction of Zakat at source under this Ordinance shall be treated as secret and shall not be
used for any other purpose, including the assessment or collection of any tax.
CHAPTER III
USHR
5. Charge and collection of Ushr. (1) Subject to the other provisions of this Ordinance, there
shall be charged and collected, on compulsory basis, in such manner as is laid down in section
6, and as may be prescribed, from every land-owner, grantee, allottee, lessee, leaseholder or
land-holder (other than a person excluded from the definition of sahib-e-nisab) Ushr at the rate
of five per cent of his share of the produce, as on the Valuation Date :
Provided that if any plot of land is used principally for growing one crop and a small portion
thereof, not exceeding one-fourth of an acre, is used for growing another crop, Ushr shall not be
charged in respect of the produce of such small portions.
Explanationin this section and section 6, land-owner grantee , allottee , lessee , lease-holder
and land-holder shall have the same meaning as in the laws relating to land administration and
land-holder includes a person in possession of any plot of land who has grown a crop on such
plot.
(2) An individual land owner, grantee, allottee, lessee, leaseholder or land-holder shall be
exempt from the compulsory levy of Ushr if
(a) he is eligible under Shariah to receive Zakat; or
(b) the produce from his land is less than five wasqs (948 Kilograms) of wheat, or its
equivalent in value in the case of other crops liable to Ushr.
(3) The currency equivalent of five wasqs of wheat in value shall be such as may be notified for
each Zakat year by the Administrator-General.
(4) Ushr shall be the first charge on the produce.
(5) Ushr shall be collected in cash :
Provided that, where the produce consists of wheat or paddy, Ushr, at the option of the
Provincial Council, may be collected in Kind.
(6) A sahib-e-nisab may pay either to the Local Zakat Fund or directly to those eligible under
Shariah to receive Zakat, so much of the Ushr due under Shariah as is not compulsorily
realizable under this Ordinance, for example, in respect of item 9 of the Second Schedule.
6. Mode of assessment and collection of Ushr. (1) A Local Committee shall be supplied by
the Revenue Department, and such other department or official agency or any other person as
may be determined by the Chief Administrator in respect of a land-owner, grantee, allottee,
lessee, lease-holder or land-holder in the locality, in the prescribed form and manner, with the
record containing such information for a crop season as may be required for the purposes of
this Ordinance.
(2) An assessee may compute his Ushr liability on self-assessment basis and communicate the
same to the Local Committee in such form and manner as may be prescribed and, while so
computing his Ushr liability, shall be entitled to reduce as an allowance for expenses on
production one-fourth of the total value of his produce.
(3) If the Local Committee finds that an assessees self-assessment of his Ushr liability is
acceptable, it shall notify it to the assessee as the Ushr demand of that assessee.
(4) Where an assessee fails to communicate to the Local Committee his self-assessment of Ushr
liability under sub-section (2), or a Local Committee does not find the self-assessment of the
Ushr liability by an assessee acceptable under sub-section (3), the Local Committee shall, subject
to such guidelines and instructions as may be given by the Provincial Council or, if so
authorised by the Provincial Council, by the District Committee, after taking into consideration
the information furnished to it under sub-section (1) and any other information that it may
deem relevant, adopting such procedure as it may deem fit, and allowing the reduction
provided for in sub-section (2), make in the prescribed form and manner, its own assessment of
Ushr realizable on compulsory basis under this Ordinance, and notify the demand to the
assessee.
(5) In the case of a lease in force immediately before the commencement of this Ordinance, the
liability of the lessor and the lessee to pay Ushr shall be equitably apportioned between them by
the Local Committee.
(6) An assessee aggrieved by the assessment under subsection (4), or, as the case may be, the
lessor or the lessee aggrieved by the apportionment under sub-section (5) may, within such time
as may be prescribed apply in the prescribed form and manner to the Local Committee, for a
review of the assessment or, as the case may be, the apportionment.
(7) The Local Committee shall, within such time as may be prescribed, give its decision on the
application for review, and such decision shall be final and shall not be questioned before any
Court or other authority.
(8) The demand as determined, under sub-section (3), or, as the case may be, under sub-section
(4) or sub-section (7), shall be paid by the assessee and collected by the Local Committee in such
manner as may be prescribed.
(9) Where the recovery of Ushr compulsorily realizable under this Ordinance falls into arrears,
the Chairman of the Local Committee shall forward to the Collector of the district concerned, a
duly signed certificate specifying the amount of arrears due and the particulars of the person
from whom due, and the Collector shall, on receipt of such certificate, proceed to recover the
amount so specified as if it were an arrear of land revenue.
CHAPTER IV
ZAKAT FUNDS
7. There shall be established the following Zakat Funds, namely,- -
(a) a Central Zakat Fund to which shall be credited
(i) the Zakat deducted at source ;
(ii) the Zakat paid into it voluntarily ;
(iii) the transfers, if any, from the Provincial Zakat Funds ; and
(iv) the grants, atiyyat and any other receipts ;
(b) a Provincial Zakat Fund for each Province to which shall be credited
(i) the transfers to it from the Central Zakat Fund ;
(ii) the Zakat paid into it voluntarily ;
(iii) the transfers, if any, from the Local Zakat Funds; and
(iv) the grants, atiyyat and any other receipts; and
(c) a Local Zakat Fund for each Local Committee to which shall be credited
(i) the proceeds of Ushr ;
(ii) the Zakat paid into it voluntarily ;
(iii) the transfers to it from the Provincial Zakat Fund; and
(iv) the grants, atiyyat and any other receipts.
8. Utilization of Zakat funds. The moneys in a Zakat Fund shall be utilized for the following
purposes, namely,
(a) assistance to the needy, the indigent and the poor, particularly orphans and widows, the
handicapped and the disabled, eligible to receive Zakat under Shariah, for their subsistence or
rehabilitation, either directly or indirectly through deem madaris or vocational educational
institutions or public hospitals, clinics, dispensaries or health laboratories :
Provided that the lists of the individual to be assisted directly, and of the institution through
which assistance is to be given, from a Local Zakat Fund shall be prepared and maintained,
according to prescribed basis and manner, by the Local Committee in whose jurisdiction the
individuals ordinarily reside, or the institutions through which they are to be assisted arc
situated, as the case may be:
Provided further that the list of institutions through which assistance from Provincial Zakat
Fund is to be given shall be prepared and maintained according to prescribed basis and
manner, by the Provincial Council in whose jurisdiction these are situated ; and
(b) expenditure on the collection, disbursement and administration of Zakat and Ushr:
Provided that the expenditure on the Central Zakat Council and the administrative organisation
of the Administrator-Genera shall be met by the Federal Government, that on a Provincial Zakat
Council and the administrative organisation of a Chief Administrator, and that on a District
Committee, Tehsil Committee, Taluqa Committee or Sub-divisional Committee, by the
Provincial Government concerned, and that on a Local Committee from the Local Zakat Fund
not exceeding ten per cent of the receipts in that Fund during the year :
Provided further that the banking services and the services connected with the assessment or
collection of Zakat or Ushr realizable on compulsory basis under this Ordinance shall be
rendered free of charge, except that the Administrator-General, or a Chief Administrator in
regard to Ushr, may authorise payment of remuneration for any specified services ; and
(c) any other purpose permitted by Shariah.
9. Disbursements from Zakat Funds. (1) The Central Council may from the Central Zakat
Fund make disbursements, and transfer funds to a Provincial Zakat Fund, in such form and
manner as may be prescribed. and as would help in ensuring satisfaction of the needs of the
needy and the poor throughout the country, as far as possible, on a uniform basis.
(2) A Provincial Council may from the Provincial Zakat Fund make disbursements, and transfer
funds to a Local Zakat Fund, in such form and manner as may be prescribed and as would help
in ensuring satisfaction of the needs of the needy and poor throughout its jurisdiction, as far as
possible, on a uniform basis :
Provided that a Provincial Council may, in exceptional circumstances, transfer funds from the
Provincial Zakat Fund to the Central Zakat Fund.
(3) A Local Committee shall disburse, or incur expenditure from, the Local Zakat Fund, in the
prescribed manner, for authorised purposes within the locality, particularly for the benefit of
the individuals directly or indirectly under clause (a) of section 8 :
Provided that a Local Committee may or, if so required by the Provincial Council, shall, transfer
from the Local Zakat Fund to the Provincial Zakat Fund, funds surplus to its needs.
10. Accounts. (1) The accounts of the Central Zakat Fund, a Provincial Zakat Fund and a
Local Zakat Fund shall be maintained and operated, respectively, by the Administrator-
General, the Chief Administrator, and the Local Committee, in such form and manner as may
be prescribed,
(2) The records of the accounts of the Zakat Funds shall be preserved for such period, and shall
be made available for audit or inspection to such persons or agencies, and in such manner, as
may be prescribed.
11. Audit. (1) To carry out audit of the Central Zakat Fund annually or at shorter intervals,
the Central Council, and to carry out audit of a Provincial Zakat Fund annually or at shorter
intervals, the Provincial Council, shall appoint auditors, being; of persons who are chartered
accountants within the meaning of the 961, Chartered Accountants Ordinance, 1961.
(2) To carry out audit of the Local Zakat Funds within a
district annually or at shorter intervals, the District Committee shall appoint auditors being
persons who are, in its opinion, qualified for the purpose.
(3) The audit performed by auditors under sub-sections (1) and (2) shall include propriety audit.
(4) The annual report of the auditors on the Central Zakat Fund shall be laid before the
Parliament, that on a Provincial Zakat Fund before the Provincial Assembly concerned, and that
on Local Zakat fund before the District Council concerned established under the law relating to
local government.
(5) Nothing in this section shall be deemed to prevent
(a) the Auditor-General of Pakistan from auditing any of the Zakat Funds ;
(b) the Central Council from getting audited any of the Provincial or Local Zakat Funds ;
(c) the Provincial Council from getting audited any of the Local Zakat Funds within its
jurisdiction ; or
(d) a Local Committee from getting its own Local Zakat Fund audited.

CHAPTER V
ORGANIZATION AND ADMINISTRATION
12. Central Zakat Council. (1) The Federal Government shall, by notification in Hie official
Gazette, establish a Central Zakat Council to provide policy guide-lines for, and to exercise
general superintendence and control over matters relating to Zakat and Ushr, particularly the
Zakat Funds and maintenance of their accounts.
(2) The Central Council shall consist of
(a) a Chairman ;
(b) four persons to b nominated by the President, of whom three shall be Ulema nominated in
consultation with the Council of Islamic Ideology ;
(c) one person from each Province, to be nominated by the President;
(d) the Chief Administrators ;
(e) the Secretary to the Government of Pakistan in the Ministry of Finance ;
(f) the Secretary to the Government of Pakistan in the Ministry of Religious Affairs or, if there is
no Secretary, the Additional Secretary in charge of the Ministry ; and
(g) the Administrator-General, who shall also be the Secretary General of the Council.
(3) The Chairman of the Central Council shall be a person who is, or has been, a Judge or an ad-
hoc Judge of the Supreme Court, to be nominated by the President in consultation with the
Chief Justice of Pakistan.
(4) The Chairman and members of the Central Council, not being an ex-officio member, shall
hold office for a term of three years and shall be eligible for re-appointment.
(5) The Chairman or a member, not being an ex-officio member, may, by writing under his hand
addressed to the President, resign his office :
Provided that he shall continue to hold office until his resignation is accepted by the President.
(6) Any vacancy in the office of Chairman or member, other than an ex-officio member, shall be
filled by the nomination, in accordance with sub-section (2) or sub-section (3), as the case may
be, of a person qualified to hold the office.
(7) The Chairman or the member nominated under sub-section (6) shall hold office for the
unexpired term of his predecessor.
13. Administrator General. (1) For carrying out the purposes of this Ordinance, there shall be
appointed by the President an Administrator-General.
(2) The Administrator-General shall have the status and grade of, and be ex-officio. Secretary to
the Government of Pakistan, and his tenure and other terms and conditions shall be such as
may be determined by the Federal Government.
(3) The Administrator-General shall be the Chief Executive in respect of matters relating to
Zakat and Ushr and shall act under the general superintendence and control of, and in accor-
dance with the policy guide-lines given by, the Central Council
14. Provincial Zakat council. (1) In each Province, the Provincial Government shall, by
notification in the official Gazette, establish a Provincial Zakat Council, to exercise general
superintendence and control over matters relating to Zakat and Ushir, particularly the Zakat
Funds in the Province and the maintenance of their accounts, in accordance with the policy
guide-lines given by the Central Council.
(2) The Provincial Council shall consist of
(a) a Chairman ;
(b) five persons, of whom three shall be Ulema, to be nominated by the Governor ;
(c) the Secretary to the Provincial Government in the Finance Department ;
(d) the Secretary to the Provincial Government in the Local Government Department;
(e) the Secretary to the Provincial Government in the Social Welfare Department ; and
(f) the Chief Administrator, who shall also be the Secretary of the Council.
(3) The Chairman of the Provincial Council shall be a person who is, or has been, a Judge of a
High Court, to be nominated by the Governor in consultation with the Chief Justice of the High
Court.
(4) The Chairman and members of the Provincial Council, not being an ex-officio member, shall
hold office for a term of three years and shall be eligible for re-appointment.
(5) The Chairman or a member, not being an ex-officio member, may, by writing under his hand
addressed to the Governor, resign his office :
Provided that he shall continue to hold office until his resignation is accepted by the Governor.
(6) Any vacancy in the office of Chairman or member, other than an ex-officio member, shall be
filled by the nomination, in accordance with sub-section (2) or sub-section (3), as the case may
be, of a person qualified to hold the office.
(7) the Chairman or the member nominated under subsection (6) shall hold office for the
unexpired term of his predecessor.
(8) In the Islamabad Capital Territory, the functions of the Provincial Council shall be
performed by the Central Council.
15. Chief administrator. (1) In each Province, for carrying out the purposes of this Ordinance,
there shall be appointed by the Governor, in consultation with the Federal Government, a Chief
Administrator.
(2) The Chief Administrator shall have the status and grade of, and be ex-officio. Member,
Board of Revenue and his tenure and other terms and conditions of service shall be such as may
be determined by the Provincial Government.
(3) The Chief Administrator shall act under the general superintendence and control of the
Provincial Council and perform, as the Chief Executive of the Council, such functions as are
assigned to him by or under this Ordinance.
16. District Zakat and Ushr committee. (1) In each district, a District Zakat and Ushr Com-
mittee and in the Islamabad Capital Territory, an Islamabad Zakat and Ushr Committee, shall
be constituted by the Provincial Council concerned.
(2) The District Committee shall, subject to such guidelines as may be given by the Central
Council or the Provincial Council,
(a) oversee, generally, the functioning of the Tehsil, Taluqa and Sub-divisional Committees and,
more particularly, the assessment of Ushr and the collection of Zakat, Ushr and atiyyat, and the
disbursement and utilization of the moneys in the Local Zakat Funds, by the Local Committees
in the district ;
(b) for the purposes mentioned in clause (a), make plans for the district, in such form and
manner as may be prescribed ;
(c) compile accounts of the Local Zakat Funds, for the .district, in such form and manner as may
be prescribed ;
(d) arrange, in the prescribed manner, audit of the Local Zakat Funds in the district ; and
(e) tender to the Provincial Council advice on any matter specified by it.
Explanation.In this sub-section and the succeeding provisions of this Ordinance, reference to
District Committee shall be deemed to include a reference to the Islamabad Zakat and Ushr
Committee.
(3) The District Committee shall consist of a Chairman, who shall be non-official, the Deputy
Commissioner of the district, one non-official member from each Tehsil, taluqa or sub-division
in the district and one member to be nominated by the District Council of the district from
amongst its non-official Muslim members :
Provided that, where the number of Tehsils, taluqas or subdivisions in a district is less than five,
the number of members ;other than the Chairman, the Deputy Commissioner and the ..member
nominated by the District Council, shall be raised to five :
Provided further that, in any district where there is a District Social Welfare Officer appointed
by the Government, the District Committee may co-opt him as a member of the Committee, ex-
officio.
(5) The Chairman shall be nominated by the Provincial Council and the members shall be
nominated by the Provincial Council in consultation with the Chairman:
Provided that the Chairman shall be an adult Muslim who ordinarily resides in the district and
the member from a tehsil, taluqa cr sub-division shall be an adult Muslim who ordinarily
resides in that tehsil, taluqa or sub-division.
(6) The District Committee so constituted shall be duly notified by the Provincial Council
concerned.
(7) The Chairman and members of the District Committee, not being an ex-officio member, shall
hold office for a term of three years and shall be eligible for re-appointment
Provided that the Chairman and members of the Islamabad Zakat and Ushr Committee
constituted for the first time, not being an ex-officio member, shall hold office for a term of two
years..
(8) The Chairman or a member, not being an ex-officio member, may, by writing under his hand
addressed to the Provincial Council, resign his office :
Provided that he shall continue to hold office until his resignation is accepted by the Provincial
Council.
(9) Any vacancy in the office of Chairman or member, other than an ex-officio member, shall be
filled by the nomination, in accordance with sub-section (5), of a person qualified to hold the
office.
(10) The Chairman or member nominated under sub-section (9) shall hold office for the un-
expired term of his predecessor.
17. Tehsil, taluqa or sub divisional Zakat and Ushr Committee. (1) There shall be
constituted
(a) a Tehsil or Taluqa Zakat and Ushr Committee in each tehsil or taluqa :
Provided that, if the Provincial Council so directs in respect of any sub-tehsil, a Tehsil Zakat and
Ushr Committee may be constituted in the sub-tehsil ; and, where a Committee is constituted in
a sub-tehsil, such Committee and such sub-tehsil shall be deemed to be a Tehsil Zakat and Ushr
Committee and a tehsil, respectively, for the purposes of this Ordinance ; and
(b) a Sub-divisional Zakat and Ushr Committee in each sub-division of the district of Lahore
and the districts in the Karachi Division
(2) The Tehsil Committee, Taluqa Committee or Sub-divisional Committee shall, subject to such
guide-lines as may be given by the Central Council, the Provincial Council or the District
Committee,
(a) oversee assessment of Ushr and collection of Zakat, Ushr and atiyyat, and the disbursement
and utilization of the moneys in the Local Zakat Funds by the Local Committees in the tehsil,
taluqa or sub-division ;
(b) for the purposes mentioned in clause (a), make plans for the tehsil, taluqa or sub-division, as
the case may be, in such form and manner as may be prescribed ;
(c) compile accounts of the Local Zakat Funds for the tehsil, taluqa or sub-division, as the case
may be, in such form and manner as may be prescribed ; and
(d) tender to the District Committee advice on any matter connected with the collection,
disbursement or utilization of Zakat or Ushr.
(3) The Tehsil Committee, Taluqa Committee or Sub-divisional Committee shall consist of the
Assistant Commissioner, six members to be elected, in the prescribed manner, by the Chairman
of the Local Committees of the tehsil, taluqa or subdivision, from amongst themselves and one
member to be nominated by the Tehsil or Taluqa Council of the tehsil or taluqa, as the case may
be, from amongst its non-official Muslim members :
Provided that, if there are more than two Tehsil Committees or Taluqa Committees within the
jurisdiction of an Assistant Commissioner, he shall be a member of only such of the Committees
as the Provincial Council may specify and the Provincial Council may nominate the Tehsildar
or Mukhtiarkar of the tehsil or taluqa concerned, as the case may be, to be the member of any
other of the said Tehsil Committees or Taluqa Committees.
(4) The members of the Committee shall elect one of their number to be the Chairman of the
Committee ; and, if two or more persons secure an equal number of votes, the result of the
election shall be determined by drawing lots.
(5) The Tehsil, Taluqa or Sub-divisional Committee so constituted shall be duly notified by the
District Committee concerned.
(6) The Chairman and members of a Tehsil Committee, Taluqa Committee or Sub-divisional
Committee, not being an ex-officio member, sha5! hold office for a term of three years and shall
be eligible for re-election.
(7) The Chairman or a member, not being an ex-officio member, may, by writing under his hand
addressed to the Tehsil Committee or, as the case may be, Taluqa Committee or Sub-divisional
Committee, resign his office :
Provided that he shall continue to hold office until his resignation is accepted by the Tehsil
Committee or, as the case may be, Taluqa Committee or Sub-divisional Committee.
(8) Any vacancy in the office of Chairman or member, other than an ex-officio member, shall be
filled by the election, in accordance with sub-section (3), or, as the case may be, subsection (4), of
a person qualified to hold the office.
(9) The Chairman or member elected under sub-section (8) shall hold office for the un-expired
term of his predecessor.
18. Local Zakat and Ushr Committee. (1) A Local Zakat and Ushr Committee shall be cons-
tituted for
(a) each revenue estate in settled rural area ;.
(b) each deh or village in non-settled rural area ; and
(c) each ward in urban area:
Provided that, if, in the opinion of the Provincial Council, the population of a revenue estate,
deh or village is too large, or too small, to have one Local Zakat and Ushr Committee, such
revenue estate, deh or village may, if too large, be divided into two or more localities, or, if too
small, grouped with any other revenue estate, deh or village to form one locality ^.and, where a
revenue estate, deh or village is so divided or grouped after the constitution of a Local
Committee, the Provincial Council may make such consequential orders as may be necessary
for the purposes of this Ordinance.
Explanation.In this sub-section,
(a) urban area means area within the local limits of a Municipal Corporation, Municipal
Committee, Cantonment Board or Town Committee;
(b) rural area means area other than urban area ;
(c) settled rural area means rural area for which revenue settlement record exists ;
(d) non-settled rural area means rural area other than settled rural area ; and
(e) ward means a distinct and compact locality the population of which does not exceed five
thousand approximately.
(2) The Local Committee shall, subject to such guide-lines as may be given by the Central
Council, the Provincial Council, the District Committee or the Tehsil, Taluqa or Sub-divisional
Committee,
(a) determine Ushr demand compulsorily realizable under this Ordinance and collect Zakat,
Ushr and atiyyat, and disburse and utilize the moneys in the Local Zakat Fund ;
(b) for the purposes mentioned in clause (a), make plans for the locality ;
(c) prepare and maintain accounts of the Local Zakat Fund in such form and manner as may be
prescribed ; and
(d) tender to the Tehsil, Taluqa or Sub-divisional Committee, as the case may be, advice on any
matter connected with the collection, disbursement or utilization of Zakat or Ushr.
(3) The Local Committee shall consist of seven members selected by the residents of the locality
in the manner specified is sub-section (4) and one member to be nominated by the Union
Council in whose jurisdiction the locality is situated, from amongst its non-official Muslim
members, being a member who is a resident of the locality, or if there is no such member, a
member who is a resident of a nearby locality.
(4) The District Committee shall .constitute a team of two or more persons to organise a public
gathering of the adult Muslim residents of a locality and to call upon them to select, in the
prescribed manner, seven adult Muslims residing in that locality who enjoy their trust to be the
members of the Local Committee :
Provided that a person who is a member of a team constituted for the selection of members of a
Local Committee shall not be eligible to be a member of such Local Committee, and except in
the case of such Local Committees in the Islamabad Capital Territory as may be notified by the
Administrator-General, a person who is a salaried employee of Government or of a local
authority, or of a corporation set up, owned or controlled by Government, shall not be eligible
to be a member of a Local Committee.
(5) Any person such as is referred to in the proviso to subsection (4) who may have been
selected or elected as a member or Chairman of a Local Committee under the Zakat and Ushr
(Organisation) Ordinance, 1979, shall cease to hold office on the commencement of this
Ordinance;
Provided that this sub-section shall not apply to such Local Committees in
the Islamabad Capital Territory as may be notified by the Administrator-General.
(6) If, at the time of selection, any adult Muslim resident of the locality present in the gathering
raises objection with respect to another person so present that such other person
(a) is not a Muslim;
(b) is not an adult;
(c) is not a resident of the locality;
(d) is an un-discharged insolvent; or
(e) is of unsound mind;
or, being a person proposed to be selected as a member of the Local Committee, suffers from
any of the said dis-qualifications, or has, during the period of three years preceding the date of
selection, been ordered to execute a bond under section 108, 109 or 110 of the Code of Criminal
Procedure, 1898, or been convicted for an offence involving moral turpitude, or been declared a
goonda under the law relating to the control of goondas, the team of persons organising the
gathering shall make a summary inquiry and give a decision on the objection raised ; and, in
case the members of the team are equally divided in their opinion, the member of the team
nominated by the District Committee to be its Convenor shall have a second vote.
(7) The members of a Local Committee shall elect one of their number, preferably a person who
is literate, to be the Chairman of the Local Committee ; and, if two or more persons secure an
equal number of votes, the result of the election shall be determined by drawing lots.
(8) The Local Committee so constituted shall be duly notified by the District Committee
concerned.
(9) Any adult Muslim resident of a locality who is aggrieved by the conduct or the result of the
proceedings for the selection of the members, or the election of the Chairman, of the Local
Committee concerned may prefer an appeal to the District Committee :
Provided that the District Committee shall not grant any injunction or make any interim order,
including a stay order, during the period an appeal is pending.
(10) The District Committee to which an appeal under subsection (9) is preferred shall decide
the appeal within such time as may be prescribed ; and the decision of the District Committee
shall be final and shall not be called in question before any Court or other authority.
(11) The Chairman and members of the Local Committee shall hold office for a term of three
years and shall be eligible for re-election or re-selection, as the case may be.
(12) The Chairman or a member may, by writing under hit hand addressed to the Local
Committee, resign his office :
Provided that he shall continue to hold office until his resignation is accepted by the Local
Committee.
(13) Any vacancy in the office of Chairman or member shall be filled by the election or selection,
as the case may be, of a person qualified to hold the office, in accordance with the provisions of
sub-section (4) or, as the case may be, sub-section
pro (7).
(14) The Chairman or the member elected or selected, as the case may be, under sub-section
(13), shall hold office for the un-expired term of his predecessor.
19.Vacancy, etc., not to invalidate acts or proceedings. (1) Notwithstanding anything
contained in this Ordinance,
(a) a Council or Committee established or constituted thereunder for the first time shall be
deemed to be duly established or constituted even if its strength is less than the strength
specified in this Ordinance by not more than two;
(b) the Chairman of a Tehsil, Taluqa, Sub-divisional or Local Committee holding office
immediately before the commencement of this Ordinance shall be deemed to be duly elected as
such Chairman ; and
(c) the Local Committees in the Islamabad Capital Territory constituted under the rules framed
by the Provincial Council for the Province of the Punjab shall be deemed to be duly constituted.
(2) No act or proceeding of a Council or committee established or constituted under this
Ordinance shall be invalid by reason only of the existence of a vacancy in, or defect in the
constitution of, such Council or Committee.
19A. Members of councils and committees to be Muslims. All the members of a Council or a
Committee shall be Muslims and where the holder of an office cannot become a member by
reason of his not being a Muslim, the President in the case of the Central Council, the Governor
in the case of the Provincial Council and the Provincial Council in the case of a Committee shall
nominate a Muslim official member in his place.
20. Person to presideat meetings in the absence of Chairman. If the office of Chairman of a
Council or Committee established or constituted under this Ordinance is for the time being
vacant, or the Chairman is absent from a meeting of the Council or Committee, the meetings
thereof or, as the case may be, the meeting from which the Chairman is absent, shall be presided
at
(a) in the case of the Central Council, by the Administrator-General ;
(b) in the case of a Provincial Council, by the Chief Administrator ;
(c) in the case of a District Committee, by the Deputy Commissioner ;
(d) in the case of a Tehsil, Taluqa or Sub-divisional Committee, by the ex-officio member, that is,
the Assistant Commissioner, the Tehsildar or the Mukhtiarkar, as the case may be ^ or, if the
ex-officio member is himself the Chairman of the Committee, by the member elected by the
members present ; and
(e) in the case of a Local Committee, by the member elected by the members present.
21. Power of super session and removal. (l)If, after such inquiry as may be necessary, the
Provincial Council is of the opinion that a Committee constituted under this Ordinance
(a) is unable to discharge or persistently fails in discharging its duties, or
(b) is unable to administer its affairs, or
(c) acts in a manner contrary to public interest, or
(d) otherwise exceeds or abuses its powers, the Provincial Council may, by a resolution, declare
the Committee to be superseded for such period not exceeding one year as may be specified in
the resolution:
Provided that the period of super session may, if the Provincial Council considers it necessary
to do so, be extended beyond a period of one year.
(2) When a resolution is passed under sub-section (1) is respect of a Committee,
(a) the persons holding office as Chairman and members of the Committee to which the
resolution related, shall cease to hold office ;
(b) all functions of the Committee shall, during the period of super session, be performed by an
Administrator, not being and official, appointed by the Provincial Council ; and
(c) before the expiry of the period of super session, elections shall be held and selection or
nominations made in accordance with the provisions of this Ordinance to reconstitute the
Committee.
(3) If, after such inquiry as may be necessary, the Provincial Council is of the opinion that the
Chairman or a member of a Committee constituted under this Ordinance
(a) was at the time of his selection, election or nomination
(i) not a Muslim ;
(ii) not an adult ;
(iii) not a resident of the area within the jurisdiction of the Committee ;
(iv) an un-discharged insolvent ; or (v) not of sound mind ;
(h) has been, during the period of three years preceding the date of his selection, election or
nomination,
(i) ordered to execute a bond under section 108, 109 or 110 of the Code of Criminal Procedure,
1898 ; or
(ii) convicted for an offence involving moral turpitude ; or
(iii) declared goonda under the law relating to the control of goondas ;
(c) has, after his selection, election or nomination, incurred any of the dis-qualifications referred
to in sub-clause (i), (iii), (iv) or (v) of clause (a), or sub-clause (i), (ii) or (iii) of clause (b) ;
(d) has, without reasonable excuse, absented himself from three consecutive meetings of the
Committee ;
(e) has been guilty of abuse of power or of misconduct in the discharge of his duties as
Chairman or member, or been responsible for any loss or misapplication of any money or
property of the Committee ; or
(f) has become physically disabled from performing functions as Chairman or member, the
provincial Council may, by a resolution, remove such Chairman or member from office.
Explanation.For the purposes of clause (e), misconduct means bribery, corruption, jobbery,
favouritism, nepotism, willful maladministration or willful dh ersion of funds, and includes any
attempt at, or abetment of, such misconduct.
(4) When the Chairman or member of a Committee is removed from, or otherwise ceases to
hold, office, the vacancy in the office of such Chairman or member shall be filled within such
time as the Provincial Council may determine, by the election, Ejection or nomination, as the
case may be, in accordance with the provisions of this Ordinance, of a person qualified to hold
the office.
(5) The Chairman or member elected, selected or nominated under sub-section (4) shall held
office for the un-expired term of his predecessor.
(6) The Provincial Council may delegate to a District Committee all or any of its powers under
the preceding provisions of this section in respect of a Committee other than a District
Committee.
(7) The Chairman or a member of a Committee superseded under sub-section (1), or a Chairman
of member removed from office under sub-section (3), may, within such time, and in such form
and manner, as may be prescribed, apply to the Provincial Council for a review of its decision ;
and the decision of the Provincial Council in such review, given after giving to the applicant an
opportunity of being heard, shall be final and shall not be called in question before any Court or
other authority.
Explanation.In this sub-section reference to Provincial Council shall, where the powers of the
Provincial Council are exercised by a District Committee in pursuance of sub-section (6), be
construed as a reference to District Committee.
21-A. A Vote of no-confidence against the Chairman of a Tehsil, Taluqa, or Sub-divisional
Committee or a Local Committee or the member of a Local Committee. (i) Where in case of a
Tehsil, Taluqa or Sub-divisional Committee, or of a Local Committee, the District Committee,
after such enquiry as it may deem fit, is of the opinion that the members of that Committee no
longer have confidence in the Chairman, the District Committee may, in the prescribed manner,
remove the Chairman from his office.
(2) Where in the case of a member of a Local Committee the District Committee, after such
enquiry as it may deem fit, is of the opinion that the adult Muslim residents of the locality no
longer have confidence in the member, the District Committee may, in the prescribed manner,
remove the member from his office.
(3) The vacancy in the office of Chairman or member so caused shall be notified by the District
Committee and shall be filled in accordance with the provisions of this Ordinance..
22. Officers and staff. The administrative organisation of the Administrator-General shall be a
Division or a part of a Division of the Federal Government and that of a Chief Administrator, a
Department or a part of a Department of the Provincial Government and, except where other
wise provided in this Ordinance, to enable the Committees constituted under this Ordinance to
perform their functions such officers and staff may be appointed, on such terms and conditions,
and by such authorities, as may be prescribed.
23. Certain persons to be public servants. Every person engaged in, or employed for, the
administration of this Ordinance shall be deemed to be a public servant within the meaning of
section 21 of the Pakistan Penal Code.
CHAPTER VI
MISCELLANEOUS
24. Exemption. The Federal Government may, in consultation with the Council of Islamic
Ideology, exempt, by notification in the official Gazette, any specified class of cases or persons
from payment of compulsory levy of Zakat or Ushr.
25. Certain tax concessions. (1) Notwithstanding anything contained in any other law for the
time being in force,
(a) in determining the tax liability of an assessee for an assessment year,
(i) under the Income tax Ordinance, 1979 his tax able income shall be reduced by the amount
paid by him to a Zakat Fund, during the previous year relevant to that assessment year ; and
(ii) under the Wealth-tax Act, 1963, his assets in respect of which Zakat or contribution in lieu
thereof, has been deducted at source during the year relevant to that assessment year shall be
excluded from his taxable wealth ; and
(b) land-revenue and development cess shall not be levied on land on the produce of which
Ushr or contribution in lieu thereof, has been charged on compulsory basis.
(2) Nothing in the preceding sub-section shall be deemed to affect the liability to pay income-
tax, wealth-tax, land revenue or development cess in respect of any period preceding the
enforcement of the relevant provisions of this Ordinance.
26. Power to make rules. The Central Council may, by notification in the official Gazette, make
rules for carrying out the purposes of this Ordinance:
Provided that, if the Central Council so directs, the Provincial Council may, with the approval
of the Central Council, make rules in respect of administrative matters.
27. Power to call for information and issue directions. The Central Council, the Administrator
General a Provincial Council, a Chief Administrator, a District Committee, a Tehsil Committee,
a Taluqa Committee, a Sub-divisional Committee, or a Local Committee, may, within its or his
jurisdiction, call for such information or record from, and issue such directions to, the
concerned persons or agencies as may be necessary for the performance of its or his functions
under this Ordinance.
28. Indemnity and bar of jurisdiction. (1) No suit, prosecution or other legal proceeding
shall lie against any person for anything in good faith done or intended to be done under this
Ordinance or any rule.
(2) No Court shall call in question, or permit to be called in question, anything done or any
action taken under this Ordinance or any rule,
(3) No Court shall grant any injunction or make any order, nor shall any Court entertain any
proceedings, in relation to anything done or intended to be done or any action taken or
intended to be taken under this Ordinance or any rule.
29. Removal of difficulties. The Federal Government may make such provisions as may be
necessary to remove any difficulty in carrying out the purposes of this Ordinance.
30. Repeal. The Zakat and Ushr (Organisation) Ordinance, 1979 is hereby repealed.
Zakat and Ushr (Organisation) Ordinance, 1979
(Repealed)
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