11

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 11. Audit.--(1) To carry out audit of the Balochistan Provincial Zakat Fund annually or at shorter intervals, the Provincial Council shall request the Director-General Audit and Local Fund Audit to conduct the audit. (2) To carry out audit of a District Zakat Fund within a Province annually or at shorter intervals, the Provincial Council shall request the Director General Audit to conduct the audit. (3) To carry out audit of the Local Zakat Funds within a District annually or at shorter intervals, the District Committee shall request the Director-General Audit to conduct audit of the Local Fund. (4) The audit performed by Director-General Audit under subsections (1), (2) and (3) shall include propriety audit. (5) The annual report of the Director-General Audit on the Balochistan Provincial Zakat Fund shall be laid before the Provincial Assembly concerned, and that on a District Zakat Fund or a Local Zakat Fund before the District Assembly/Council concerned established under the law relating to local government. (6) Nothing in this section shall be deemed to prevent - (a) The Provincial Council from getting audited any of the District or Local Zakat Funds within its jurisdiction; or (b) A Local Committee from getting its own Local Zakat Fund audited. (7) Notwithstanding anything contained in the preceding subsections, the Director-General Audit shall conduct annual audit of the Balochistan Provincial Zakat Fund, District Zakat Funds and Local Zakat Funds including the accounts of a Deducting Agency or an institution receiving Zakat.