ZAKAT AND USHR (SECOND AMENDMENT) ORDINANCE, 1983
ORDINANCE X OF 1983
An Ordinance further to amend the Zakat and Ushr Ordinance, 1980
[Gazette of Pakistan, Extraordinary, Part I, 7th May, 1983]
No. F. 17 (I)/83-Pub.-The following Ordinance made by the President is hereby published for general information :-
Whereas it is expedient further to amend the Zakat and Ushr Ordinance, 1980 (XVIH of 1980), for the purposes hereinafter appearing;
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. and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance :-
1. Short title and commencement.-(1) This Ordinance may be called the Zakat and Ushr (Second Amendment) Ordinance, 1983.
(2) It shall come into force at once.
2. Amendment of section 2, Ordinance XVIII of 1980.- In the Zakat and Ushr Ordinance. 1980 (XVIII of 1980), hereinafter referred to as the said Ordinance, in section 2, for clause (xxix) the following shall be substituted, namely :-
"(xxix) "Taluqa Committee" or "Sub-Divisional Committee" means a committee constituted under section 17;
(xxixa) Tehsil Committee" means a Tehsil Committee constituted under section 17 or, in the case of the Islamabad Capital Territory, the Islamabad Zakat and Ushr Committee;",
**3. Amendment of section 6, Ordinance XVIII of 1980.-**In the said Ordinance, in section 6,-
(a) in subsection (2), for the words "as an allowance for expenses on' production one-fourth of the total value of his produce" the commas and words ", to allow for possible over-estimation in assessment, one-third of the Ushr due in the case of produce from land irrigated by tube-wells and one-fourth of the Ushr due in other cases" shall be substituted;
(b) for subsection (6) the following shall be substituted, namely :-
"(6) An assessee aggrieved by the assessment under subsection (4), or as the case may be, a lessor or lessee aggrieved by the apportionment under subsection (5), may, within fifteen days of the Local Committee's announcing the assessment, or, as the case may be, apportionment, apply, in the prescribed form and manner to the Tehsil Committee, Taluqa Committee or Sub -Divisional Committee within whose jurisdiction the locality for which tile Local Committee is constituted is situated for a revision of the assessment or apportionment :
Provided that no such application shall be admitted unless the applicant has deposited into the Local Zakat Fund not less than fifty per cent of his liability as assessed or apportioned by the Local Committee.
(6-A) The Tehsil Committee, Taluqa Committee or Sub-Divisional Committee within whose jurisdiction the locality for which a Local Committee is constituted is situated may, at any time, either of its own motion or on the application of an adult Muslim residing within the locality, make an order enhancing the liability assessed under subsection (4), or apportioned under subsection (5), by the Local Committee
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."; and
(c) for subsection (7) the following shall be substituted, namely :-
"(7) Tehsil Committee, Taluqa Committee or Sub-Divisional Committee to which an application is made under subsection (6) or subsection (6-A), or which takes up a matter under sub section (6-A) of its own motion, shall give its decision within a period not exceeding one month counted from the date on which it 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.".