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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 8. Utilization of Zakat Funds: The money in the Balochistan 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 Deeni Madaris or educational, vocational or social intuitions, public hospitals, charitable institutions and other institution providing health care: Provided that the lists of the individuals to be assisted directly and of the institutions through which assistance is to be given from a Zakat Fund shall be prepared and maintained in such form and manner as may be prescribed; (b) assistance to the needy persons affected or rendered homeless due to natural calamities like floods and earthquakes and for their rehabilitation; (c) expenditure on the collection, disbursement and administration of Zakat and Ushr: Provided that - (i) the expenditure on the administrative organization of a Chief Administrator, the Provincial Council and a District Committee shall be met by the Provincial Government; and (ii) the funds not exceeding ten per cent approved in the budget shall be retained in the Provincial Zakat Fund to meet such additional expenditure of a Local Committee as may be approved by the Provincial Zakat Council: Provided also that the banking services and the services connected with the assessment, collection or disbursement of Zakat and Ushr realizable on compulsory basis under this Act shall be rendered free of charge, except that the Chief Administrator, in regard to Ushr, may authorize payment of remuneration for any specified services; (d) Investment in any non-interest bearing instruments as is permitted under Sariah; (e) Any other purpose permitted by Shariah; (f) Honorarium to the Chairman, amount of which shall be decided by the Council; (g) Allowance to the non-official members of the council for attending each meeting of the Council, as may be decided by the Council.