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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-III USHR 5. Charge and collection of Ushr.--(1) Subject to the other provisions of this Act, 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, guarantee, allotee, lessee, lease-holder 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 portion. Explanation.--In this section and section 6 "land-owner", "guarantee", "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, guarantee, allotee, lessee, lease-holder or land-holder shall be exempted 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 Chief Administrator. (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 reliable under this Act, for example, in respect of item 9 of the Second Schedule.