Updated: Monday January 18, 2010/AlEthnien Safar 03, 1431/Somavara Pausa 28, 1931, at 10:38:25 PM

ORDINANCE XXIX OF 1979 (Repealed)

ZAKAT AND USHR (ORGANISATION) ORDINANCE, 1979

An Ordinance to set up an organisation for the assessment, collection and disbursement of Zakat and Ushr

[Gazette of Pakistan, Extraordinary, Part I, 24th June 1979]

No. F. 17(1)/79‑Pub.‑The following Ordinance made by the President is hereby published for general information:‑

Whereas it is necessary to set up an organisation for the assessment, collection and disbursement of Zakat and Ushr and to provide for matters connected therewith;

And whereas Islam ordains all Muslims to adhere to the teachings of the Holy Qur'an and Sunnah;

And whereas Pakistan, being an Islamic State, must provide for the implementation of Islamic precepts;

And whereas the Constitution of the Islamic Republic of Pakistan lays down that the Muslims shall be enabled to order their lives, in the individual and collective spheres, in accordance with the tenets of Islam;

And whereas Zakat, including Ushr, is one of the fundamental pillars (arakan) of Islam;

And whereas the prime objective of the collection of Zakat and Ushr, and expenditure 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 Shariat;

And whereas Shariat enjoins all Muslims, who are sahib‑e‑nisab, to pay, and the State to arrange for the proper collection and utilization of, Zakat and Ushr, and also allows such Muslims to utilize for the purposes authorised by Shariat the part thereof not collected by the State;

And whereas the Constitution also provides in Article 31, that the State shall endeavour, as respects the Muslims of Pakistan, to secure, Inter alia, the proper organisation of Zakat;

And whereas the President is satisfied that circumstances exist which render it necessary to take immediate action;

Now, therefore, in pursuance of the Proclamation of the fifth day of July, 1977, read with the Laws (Continuance in Force) Order, 1971 (C. M. L. A. Order No. 1 of 1977), and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance:‑

No. F. 17(1)/79‑Pub.‑The following Ordinance made by the President is hereby published for general information:‑

Whereas it is necessary to set up an organisation for the assessment, collection and disbursement of Zakat and Ushr and to provide for matters connected therewith;

And whereas Islam ordains all Muslims to adhere to the teachings of the Holy Qur'an and Sunnah;

And whereas Pakistan, being an Islamic State, must provide for the implementation of Islamic precepts;

And whereas the Constitution of the Islamic Republic of Pakistan lays down that the Muslims shall be enabled to order their lives, in the individual and collective spheres, in accordance with the tenets of Islam;

And whereas Zakat, including Ushr, is one of the fundamental pillars (arakan) of Islam;

And whereas the prime objective of the collection of Zakat and Ushr, and expenditure 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 Shariat;

And whereas Shariat enjoins all Muslims, who are sahib‑e‑nisab, to pay, and the State to arrange for the proper collection and utilization of, Zakat and Ushr, and also allows such Muslims to utilize for the purposes authorised by Shariat the part thereof not collected by the State;

And whereas the Constitution also provides in Article 31, that the State shall endeavour, as respects the Muslims of Pakistan, to secure, Inter alia, the proper organisation of Zakat;

And whereas the President is satisfied that circumstances exist which render it necessary to take immediate action;

Now, therefore, in pursuance of the Proclamation of the fifth day of July, 1977, read with the Laws (Continuance in Force) Order, 1971 (C. M. L. A. Order No. 1 of 1977), and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance:‑

CHAPTER I‑‑PRELIMINARY

1. Short tale, extent and commencement.—(1) This Ordinance may be called the Zakat and Ushr (Organisation) Ordinance, 1979.

(2) It extends to the whole of Pakistan.

(3) It shall come into force at once.

CHAPTER I‑‑PRELIMINARY

2. Definitions.‑In this Ordinance, unless there is anything repugnant in the subject or context,‑

(a) Administrator‑General' means the person appointed as such under section 4, and includes an officer authorised by him to exercise 6r perform any power or function of Administrator‑General under this Ordinance;

(b) Central Council' means the Council established under section 3;

(c) Chief Administrator' means a person appointed as such under section 6, and includes an officer authorised by him to exercise or perform any power or function of Chief Administrator under this Ordinance;

(d) 'District Committee' means a committee constituted under section 7;

(e) 'Local Committee' means a committee constituted under section 9;

(f) 'locality' means the area within the jurisdiction of a Local Com­mittee;

(g) 'prescribed' means prescribed by rules;

(h) 'Provincial Council' means a Council constituted under section 5;

(i) 'rules' means rules made under this Ordinance; and

(j) 'Tehsil Committee' or 'Taluqa Committee' or 'Sub‑Divisional Com­mittee' means a committee constituted under section 8.

CHAPTER II‑ORGANISATION AND ADMINISTRATION

3. Central Zakat Council‑(1) The Federal Government shall, by notification in the official Gazette, establish a Central Zakat Council‑

(a) to provide policy guidelines for‑

(i) the assessment, collection and disbursement of Zakat and Ushr; and

(ii) collection and disbursement of atiyyat; and

(b) to exercise general superintendence and control over the conduct of affairs relating to Zakat, Ushr and atiyyat.

(2) The Council shall consist of‑

(a) a Chairman;

(b) the four Chief Administrators;

(c) four persons, of whom three shall be Ulema, to be nominated by the President on the recommendation of the Council of Islamic Ideology;

(d) four persons, one from each Province, to be nominated by the President;

(e) the Secretary to the Government of Pakistan in the Ministry of Finance;

(f) the Secretary to the Government of Pakistan in the Ministry of Religious Affairs; and

(g) the Administrator‑General, who shall also be the Secretary‑General of the Council.

(3) The Chairman of the Council shall be a person who is, or has been, 3 Judge of the Supreme Court, to be nominated by the President in consulta­tion with the Chief Justice of Pakistan.

(4) The Chairman and other members of the Council, not being an ex officio member, shall hold office for a term of three years and shall be eligible for re‑appointment for a similar term.

(5) The Chairman or a member, not being an ex officio member, may, by writing under his hand addressed to the President, resign his office:

Provided that he shall continue to hold office until his resignation is accepted by the President.

(6) Any vacancy in the office of Chairman or a member, other than an ex o to member, shall be filled by the nomination, in accordance with sub­section (2) or subsection (3), as the case may be, of a person qualified to hold the office.

(7) The Chairman or member nominated under subsection (6) shall hold office for the unexpired term of his predecessor.

4. Administrator‑General.‑(1) For carrying out the purposes of this Ordinance, there shall be appointed by the President an Administrator­-General.

(2) The Administrator‑General shall have the status and grade of, and be ex officio, Secretary to the Government of Pakistan, and his tenure and other terms and conditions shall be such as may be determined by the Federal Government.

(3) The Administrator‑General shall be the Chief Executive in respect of matters relating to Zakat and Ushr and shall act under the general superintendence and control of, and in accordance with toe policy guidelines given by, the Central Council.

5. Provincial Zakat Councils. (1) In each Province, the Provincial Government shall, in consultation with the Federal Government, by notifica­tion in the official Gazette, establish a Provincial Zakat Council, to exercise general superintendence and control on matters relating in Zakat and Ushr In the Province, in accordance with the policy guidelines given by the Central Council.

(2) The Provincial Council shall consist of‑

(a) a Chairman;

(b) five persons, of whom three shall be Ulema, to be nominated by the Governor;

(c) the Secretary to the Provincial Government in the Finance Department;

(d) the Secretary to the Provincial Government in the Local Self-Government Department;

(e) the Secretary to the Provincial Government in the Social Welfare Department; and

(f) the Chief Administrator, who shall also be the Secretary of the Council;

(3) The Chairman of the Provincial Council shall be a person who is, or has been a Judge of a High Court, to be nominated by the Governor in consultation with the Chief Justice of the High Court.

(4) The Chairman and other members of the Provincial Council, not being an ex officio member, shall hold office for a term of three years and shall be eligible for re‑appointment for a similar term.

(5) The Chairman or a member, not being an ex officio member, may, by writing under his hand addressed to the Governor, resign has office:

Provided that he shall continue to hold office until his resignation is accepted by the Governor.

(6) Any vacancy in the office of Chairman or a member, other than an ex officio member, shall be filled by the nomination, in accordance with sub­section (2) or sub section (3), as the case may be, of a person qualified to hold the office.

(7) The Chairman or member nominated under subsection (6) shall hold office for the unexpired term of his predecessor.

(8) In the Islamabad Capital Territory, the functions of the Provincial Council shall be performed by the Central Council.

6. Chief Administrator.‑(1) In each Province, for carrying out the purposes of this Ordinance, there shall be appointed by the Governor, in consultation with the Federal Government, a Chief Administrator.

(2) The Chief Administrator shall have the status and grade of, and be ex officio, Member Board of Revenue (Zakat and Ushr) and his tenure and other terms and conditions of service shall be such as may be determined by the Provincial Government.

(3) The Chief Administrator shall act under the general superintendence and control of the Provincial Council and perform, as the Chef Executive of the Council, such functions as are assigned to him by or under this Ordinance.

7. District Zakat and Ushr Committees.‑(1) In each district, a District Zakat and Ushr Committee shall be constituted by the Provincial Council concerned.

(2) The District Committee shall consist of a Chairman, who shall be non‑official, the Deputy Commissioner of, the district and one non‑official member from each tehsil, taluqa or sub‑division in the district.

Provided that, where the number of tehsils, taluqas or sub‑divisions in a district is less than five, the number of members other than the Chairman and the Deputy Commissioner may be raised to five:

Provided further that, in any district where there is a District Social Welfare Officer appointed by the Provincial Government, the District Committee nay co‑opt him as a member of the Committee, ex officio.

(3) For the purposes of subsection (1) and subsection (2) of this section, and of section 8, the Islamabad Capital Territory shall be deemed to be a tehsil in the district of Rawalpindi and the functions of District Committee under this Ordinance shall be performed in that Territory by the District Committee constituted in the said district.

(4) The Chairman shall be nominated by the Provincial Council and the members shall be nominated by the Provincial Council in consultation with the Chairman:

Provided that the Chairman shall be an adult Muslim who ordinarily resides within the district and the member from a tehsil, taluqa or sub‑division shall be an adult Muslim who ordinarily resides in that tehsil, taluqa or sub‑division.

(5) The District Committee so constituted shall be duly notified by the Provincial Council concerned.

(6) The Chairman and other members of the District Committee, not being the ex officio member, shall hold office for a term of three years and shall be eligible for re‑appointment for a similar term.

(7) The Chairman or a member, not being the ex officio member, may, by writing under his hand addressed to the Provincial Council, resign his office:

Provided that he shall continue to hold office until his resignation is accepted by the Provincial Council.

(8) Any vacancy in the office of Chairman or a member, other than the ex officio member, shall be filled by the nomination, in accordance with subsection (4), of a person qualified to hold the office.

(9) The Chairman or member nominated under subsection (8) shall hold office for the unexpired term of his predecessor.

8. Tehsil, Taluqa or Sub‑Divisional Zakat and Ushr Committee.‑(1) There shall be constituted‑

(a) a Tehsil or Taluqa Zakat and Ushr Committee in each Tehsil or Taluqa:

Provided that, if the Provincial Council so directs in respect of any sub­-tehsil, a Tehsil Zakat and Ushr Committee may be constituted in such sub-­tehsil; and, where a Committee is constituted in a sub‑tehsil, such Committee and such sub‑tehsil shall be deemed to be a Teshil Zakat and Ushr Committee and a tehsil, respectively, for the purposes of this Ordinance;

(6) a Sub‑Divisional Zakat and Ushr Committee in each sub‑division in the districts of the Karachi Division ; and

(c) an Islamabad Zakat and Ushr Committee in the Islamabad Capital Territory.

(2) The Tehsil Committee, Taluqa Committee or Sub‑divisional Com­mittee shall consist of the Assistant Commissioner and six other members to be elected from amongst themselves, in the prescribed manner, by the Chairmen of the Local Committees of the tehsil, taluqa or sub­division.

Explanation.‑Reference in this subsection and in the succeeding provisions of this Ordinance to "Tehsil Committee" shall be deemed to include a reference to the Islamabad Zakat and Ushr Committee.

(3) The members elected under subsection (2) shall elect one of their number to be the Chairman of the Committee.

(4) The Tehsil, Taluqa or Sub-divisional Committee so constituted shall be duly notified by the District Committee concerned.

(5) The Chairman and members of a Tehsil Committee, Taluqa Com­mittee or Sub‑divisional Committee, not being the ex officio member, shall hold office for a term of three years and shall be eligible for r‑appointment for a similar term.

(6) The Chairman or a member, not being the ex officio member, may, by, writing under his hand addressed to the Teshil Committee or, as the case may be, Taluqa Committee or Sub‑Divisional Committee, resign his office:

Provided that the shall continue to hold office until his resignation is accepted by the Tehsil Committee or, as the case may be, Taluqa Committee or Sub‑divisional Committee.

(7) Any vacancy in the office of Chairman or member, other than the ex officio member, shall be filled by the election, in accordance with sub­section (2) or, as the case may be, subsection (3) of a person qualified to hold the office.

(8) The Chairman or the member elected under subsection (7) shall hold office for the unexpired term of his predecessor.

9. Local Zakat and Ushr Committees.‑(1) A Local Zakat and Ushr Committee shall be constituted for‑

(a) each revenue estate in settled rural area;

(b) each deh or village in non‑settled rural area; and

(c) each ward in urban area.

Provided that, if in the opinion of the Provincial Council, the population of a revenue estate, deh or village is too large or too small to have one Local Zakat and Uehr Committee, such revenue estate, deh or village may be divided into two or more localities or grouped with any other revenue estate deh or village to form one locality.

Explanation.‑In this subsection,‑‑

(a) 'urban area' means area within the local limits of a Municipal Corporation, Municipal Committee, Cantonment Board or Town Committee;

(b) 'rural area' means area other than urban area;

(c) 'settled rural area' means rural area for which revenue settlement record exists;

(d) 'non‑settled rural area' means rural area other than settled rural area; and

(e) 'ward' means a distinct and compact locality the population of which does not exceed five thousand approximately.

(2) The Local Committee shall consist of seven members (including the Chairman) elected by the residents of the locality in the manner specified in subsection (3).

(3) The District Committee shall constitute a team of two or more persons to organise a public gathering of the adult Muslim residents of a locality and to call upon them to select, in the prescribed manner, seven adult Muslims residing in that locality who enjoy their trust to be the members of the Local Committee.

(4) The members selected under subsection (3) shall elect one of their number, preferably a person who is literate, to be the Chairman of the Local Committee.

(5) The Local Committee do constituted shall be duly notified by the District Committee concerned.

(6) If any person is of opinion that any person participating in a selection under subsection (3), or selected in such selection, was not qualified to so participate or, as the case may be, to be so selected, he may, within such time and in such form and manner as may be prescribed, prefer an appeal to the District Committee.

(7) The District Committee shall decide an appeal under subsection (6) within such time as may be prescribed; and the decision of the District Com­mittee shall be final and shall not be called in question before any Court or other authority.

(8) The Local Committee to which an appeal under subsection (6) relates shall not be deemed to be prevented from performing its functions during the time the appeal is pending.

(9) The Chairman and other members of the Local Committee shall hold office for a term of three years and shall be eligible for re‑appointment for a similar term.

(10) The Chairman or a member may, by writing under his hand addressed to the Local Committee, resign his office:

Provided that he shall continue to hold office until his resignation is accepted by the Local Committee.

(11) Any vacancy in the office of Chairman or member shall be filled by the selection in accordance with the provisions of subsection (3) or, as the case may be, the election in accordance with the provisions of subsection (4), of a person qualified to hold the office.

(12) The Chairman or the member elected or selected under sub­section (11) shall hold office for the unexpired term of his predecessor.

CHAPTER III‑MISCELLANEOUS

11. Person to preside of meetings in the absence of Chairman.‑If the office of Chairman of a Council or Committee established or constituted under this Ordinance is for the time being vacant, or the Chairman is absent from a meeting of the Council or Committee, the meetings thereof or, as the case may be, the meeting from which the Chairman is absent, shall be presided at‑

(a) in the case of the Central Council, by the Administrator‑General;

(b) in the case of a Provincial Council, by the Chief Administrator; (c) in the case of a District Committee, by the Deputy Commissioner;

(d) in the case of a Tehsil, Taluqa or Sub‑Divisional Commute, by the Assistant Commissioner; and

(e) in the case of a Local Committee, by the member elected by the members present.

Zakat and Ushr Ordinance, 1980

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