1997 PLP 3211 (MLD)

(ii) the expenditure on the administrative organization of a Regional Administrator and a District Committee shall be met by the Federal Government." The Ordinance was amended in 1991 wherein section 8 of the Ordinance reads as under:‑ "

8. Utilisation of Zakat Funds.‑‑The moneys in a Zakat Fund shall be utilised for the following purposes, namely,‑ (a) assistance to ....; (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‑General shall be met by the Federal Government, that on a Provincial Zakat Council and the administrative organization 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." The above provision of the Ordinance was substituted by Act XII of 1994 in the Finance Act, 1994 wherein it has been added as under:‑ "Explanation.‑‑On commencement of the Finance Act, 1994, the Provincial Zakat Funds shall cease to exist and the balances in these Funds shall be transferred to the Central Zakat Funds; (5) in section 8,... (a) assistance to ....; (b) expenditure on the collection, disbursement and administration of Zakat and Ushr: Provided that (i) the expenditure on the Administrative Division and the Central Council shall be met by the Federal Government; (ii) the expenditure on the Administrative Organization of a Chief Administrator a District Committee and the Sub‑Divisional Zakat office shall be met by the Federal Government; and , (iii) the funds not exceeding ten per cent. approved in the budget shall be retained in the Central Zakat Fund to meet such additional expenditure of a District Committee, a Sub‑Divisional Zakat office and a Local Committee as may be approved by the Zakat and Ushr Division." The above provision of law was further amended through Zakat and Ushr (Amendment) Ordinance promulgated on 31st of January, 1997 wherein section 8 (c) reads as under:‑ "

8. Utilisation of Zakat Funds.‑‑The moneys in a Zakat Fund shall be utilised for the following purposes, namely,‑‑ (a) assistance to ....; (b) assistance to the needy ....; (e) expenditure on the collection, disbursement and administration of Zakat and Ushr: Provided that ‑‑ (i) the expenditure on the Administrative Division and the Central Council shall be met by the Federal Government; (ii) the expenditure on the administrative organization of a Chief Administrator, the Provincial Council, and a District Committee shall be met by the Provincial Government." '

7. From the above quoted relevant law we have noticed that the claim of the petitioners pertaining to the period from July, 1995 till 31‑1‑1997 when the law was amended by the Finance Act, 1994 was holding the field and the Federal Government was to bear the expenditure of salaries and after the 31st of January, 1997 Provincial Government shall be responsible to meet the same expenditure.

8. For the foregoing reasons, we direct respondent No.1, Secretary to Government of Pakistan, Zakat and Ushr Division in the Ministry of Finance that the petitioners be paid their salaries from July, 1995 till January, 1997. Similarly, we also direct respondents Nos.2 to 5 herein to make payment of the outstanding salaries to the petitioners from February, 1997 and onwards if they are not absorbed in any other administrative Department. This writ petition is allowed in the above terms with no order as to costs. A.A./2176/P??????????????????????????????????????????????????????????????????????????????????????? Petition accepted.