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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-IV ZAKAT FUNDS 7. Establishment of Zakat Funds.--There shall be established the following Zakat Funds, namely-- (a) Balochistan Zakat Fund to which shall be credited - (i) the Zakat deducted at source/the transfers to it from the Federal Zakat Collections; (ii) any other receipts including the share of the Provinces from the Central Zakat Collections Fund; (iii) the Zakat paid into it voluntarily including voluntary contribution made by Pakistani Citizens and other persons residing abroad and Federal Government; (iv) the transfers, if any, from the District and Local Zakat Funds; and (v) the grants Atiyyat and any other receipts including voluntary contributions made by Pakistani Citizens and other persons residing abroad; (b) a District Zakat Fund for each District to which shall be credited-- (i) the transfers to it from the Provincial Zakat Fund; (ii) the proceeds of Ushr to be deposited in the Personal Ledger Account of District Zakat Fund; (iii) the Zakat paid into it voluntarily; (iv) the transfers, if any, from the Local Zakat Funds; and (v) the grants, Atiyyat and any other receipts; and (c) a Local Zakat Fund for each Local Committee to which shall be credited -- (i) the Zakat paid into it voluntarily; (ii) the transfers to it from the District Zakat Fund; (iii) the transfer to it from the Provincial Zakat Fund; and (iv) the grants, Atiyyat and any other receipts.