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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 VI MISCELLANEOUS 31. Repeal and saving.--(1) The provisions of the Zakat and Ushr Act, 1980 (Act No.XVIII of 1980) applicable and to the extent of the Province of Balochistan, are hereby repealed. (2) Notwithstanding the repeal of the provisions of Zakat and Ushr Act, 1980 under subsection (1), (hereinafter referred as the repeal Act), and the Balochistan Zakat and Ushr Ordinance 2011 (Ordinance No.I of 2011), the rules, regulations, laws made or saved, order, notifications issued, anything done, action taken, obligation, liability, penalty of punishment incurred, inquiry or proceeding commenced, persons appointed or person authorized, jurisdiction of powers conferred under any of the provisions of the repeal Act and the Ordinance shall if not inconsistent with the provision of this Act continue in force and deemed to have been done, taken incurred, commenced, appointed, authorized, conferred, made, imposed or assessed, released or issued under this Act.