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ORDINANCE I OF 2011 ORDINANCE I OF 2011 BALOCHISTAN ZAKAT AND USHR ORDINANCE, 2011 An Ordinance to make provisions relating to the assessment, collection and disbursement of Zakat and Ushr [Gazette of Balochistan, Extraordinary, 22th April, 2011] No. Legis.1-52/Law/79-Vol-II/4371-72, dated 26-4-2011.---The following Ordinance made by the Governor of Balochistan on 22nd April, 2011 is hereby published for general information:-- 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 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; And whereas the Provincial Assembly of Balochistan is not in session and the Governor is satisfied that circumstances exist which render it necessary to take immediate action; Now, therefore, in exercise of the powers conferred by Article 128(1) of the Constitution of the Islamic Republic of Pakistan, 1973, the Governor is pleased to make and promulgate the following Ordinance:-- CHAPTER-III USHR 6. Mode of assessment and collection of Ushr.--(1) The Balochistan Provincial Revenue Department shall assess and collect Ushr in respect of a land-owner, guarantee, lessee, lease-holder or land-holder in the prescribed manner, and maintain the record containing such information for a crop season as may be required for the purposes of the' Ordinance. (2) In the case of lease in force immediately before the commencement. of this Ordinance or, after the commencement of the Finance Act, 1990 the liability of the lessor and lessee to pay Ushr shall be equitably apportioned between them by the Tehsildar. (3) An assessee aggrieved by the assessment under subsection (1), or as the case may be, a lessor or lessee aggrieved by the apportionment under subsection (2), may, within thirty days of the Provincial Revenue Department announcing the assessment, or, as the case may be, apportionment, apply, in the prescribed form and manner to the Deputy District Officer (Revenue) for a revision of the assessment or appointment: Provided that no such application shall be admitted unless the applicant has deposited into the District Zakat Fund not less than fifty per cent of his liability as assessed or apportioned by the Provincial Revenue Department. (4) The Deputy District Officer(Revenue) may, at any time, either of his own motion or on the application of an adult Muslim residing within his jurisdiction, make an order enhancing the liability assessed under subsection (1) or apportioned under subsection (2): Provided that no such order shall be made unless the person affected has been given an opportunity of showing cause against it and of being heard. (5) The Deputy District Officer (Revenue) to whom application is made under subsection (3) or subsection (4), or who takes up. a matter under subsection (4) of his own motion, shall give his decision within a period not exceeding one month counted from the date on which he receives the application or, as the case may be, so takes up the matter; and such decision shall be final and shall not be questioned before any court or other authority. (6) The demand as determined under subsection (1), or, as the case may be, under subsection (4) or subsectir n (5), shall be paid by the assessee and Collected by the Provincial :tevenue Department in such manner as may be prescribed and deposited into the Provincial Zakat Fund. (7) Where the recovery of Ushr compulsorily realizable under this Ordinance falls into arrears, the Tehsildar shall proceed to recover the amount so specified as if it were arrears of land revenue.