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BALOCHISTAN ZAKAT AND USHR BALOCHISTAN ZAKAT AND USHR ACT, 2012 An Act to make provisions relating to the assessment, collection and disbursement of Zakat and Ushr [Gazette of Balochistan, Extraordinary, 27th March, 2012] No.PAB/Legis:V(01)/2012, dated 27-3-2012.---Having been passed the Balochistan Zakat and Ushr Bill No.1 of 2012, by the Provincial Assembly of Balochistan on 20th March, 2012 and assented to by the Governor, Balochistan on 22nd March, 2012 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.--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 Zakat, including Ushr, is one of the fundamental pillars (Arkan) of Islam; and 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 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; It is hereby enacted as follows:-- CHAPTER-I PRELIMINARY 2. Definitions.---In this Act, unless there is any thing repugnant in the subject or context,-- (a) "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; (b) "Assets" means assets liable to Zakat as provided in this Act; (c) "Atiyyat" means voluntary donations to the Zakat Funds, otherwise than on account of Zakat and Ushr and includes Sadaqat-e-nafilahs; (d) "Chief Administrator" means the person appointed as such under section 13, and includes an officer authorized by him to exercise or perform any power or function of Chief Administrator under this Act; (e) "Company" means a company as defined in the Companies Ordinance, 1984 (Ord.No.XLVII of 1984); (f) "Deduction Agency" means a bank, post office or other institution referred to in the sixth column of the First Schedule; (g) "Deduction Date" means, in respect of the assets Zakat is to be deducted at source and which is or are specified in the fourth column of that Schedule; (h) "District" means the revenue District as notified under the Balochistan Land Revenue Act, 1967 (Act No. XVII of 1967); (i) "District Committee" means a Committee constituted under section 14; (j) "Government" means the Government of Balochistan; (k) "Government Security" has the same meaning as in the Securities Act, 1920 (Act No.X of 1920); (l) "Institution" means Deeni Maddaris, educational, vocational and social welfare institutions, public hospitals,, charitable institutions and other institutions providing health care; (m) "Insurer" means the State Life Insurance Corporation of Pakistan or Postal Life Insurance or any other Insurance Company providing insurance services; (n) "Local Committee" means a Committee constituted under section 16; (o) "Locality" means the area within the jurisdiction of Local Committee; (p) "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; (q) "Nisab" in relation to assets liable to Zakat except agricultural produce and animals feed free in pastures" means 612.32 grams of silver, or cash, gold, goods for trade, or any other 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 Chief Administrator 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; (r) "Act" means the Balochistan Zakat and Ushr Act, 2012. (s) "Prescribed" means prescribed by rules or regulations made under this Act; (t) "Produce" means gross agriculture, horticultural or forest produce; (u) "Provident Fund" has the same meaning as the Provident Funds Act, 1925 (Act No.XIX of 1925); (v) "Provincial Council" means the Council established under section 12; (w) "Recognized Provident Fund" means a Provident Fund recognized as such, by the competent authority, under the Income Tax Ordinance, 1979 (Ord. No.XXXI of 1979); (x) "Return" means income, howsoever described, accruing on an asset; (y) "Rules" means rules made under this Act; (z) "Sahib-e-Nisab" means a person who owns or possesses assets not less than nisab but does not include-- (i) the Federal Government, a Provincial Government or a local authority; (ii) 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; (iii) a subsidiary of a statutory corporation, a company or other enterprise referred to in sub-clause (b) and wholly owned by it; (iv) the National Investment (Unit) Trust; (v) the Investment Corporation of Pakistan and its Mutual Fund; (vi) a recognized Provident Fund; (vii) any Unit Fund maintained by the Defence Services, including the Civil Armed Forces; (viii) a Zakat Fund; (ix) an institution, fund, trust, endowment or society-- (a) registered as a charitable organization under the Societies Registration Act, 1860 (XXI of 1860), or as company under section 26 of the Companies Ordinance, 1984 (XLVII of 1984), or registered or approved as a charitable or social welfare organization under any other law for the time being in force; and (b) approved by the Central Board of Revenue/Provincial Board of Revenue for the purposes of section 47 of the Income Tax Ordinance, 1979 (Ord. No.XXXI of 1979); (x) a Deeni Madrasah registered as such by the Industries Department, Government of Balochistan; (xi) a mosque; (xii) an orphanage registered as such under the law relating to orphanages; (xiii) a Workers Participation Fund, established under the Companies Profits (Workers Participation) Act, 1968 (Act No.XII of 1968); or (xiv) amount of a party to suit or case kept with or under the orders of a Court pending decision of the suit or case; (aa) "Security" means any stock, share, script, Debenture, bond pre-organization certificate, or instrument commonly known as security; (bb) "Share" means a share, in the share-capital of a company, or in anybody corporate established by or under a Federal Law or a Provincial Law, and includes stock; (cc) "Sub-division" means a sub-division of the district as notified by the Provincial Government; (dd) "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; (ee) "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; (ff) "Taluka Committee or Sub-divisional Committee" means a committee or town committee constituted under section 15; (gg) "Tehsil Committee" means a Tehsil committee constituted under section 15; (hh) "The Council" means the Balochistan Provincial Zakat Council constituted under section 12; (ii) "Valuation Date" means-- (i) in respect of assets liable to Zakat, the first day of the Zakat year; and (ii) in respect of produce liable to Ushr, such date or dates as may be prescribed or as may be notified by the Chief Administrator within his jurisdiction; for the evaluation of the assets or the produce for the purposes of this Act. (jj) "Zakat Fund" means a Fund established under section 7; and (kk) "Zakat year" means year according to the Hijra calendar for which Zakat is chargeable, commencing on the first day of Ramadan-ul-Mubarak and ending with the last day of the following Sha'ban-ul-Moazzam.