Explanation

If the Chairman is absent from a sitting, the Committee shall choose one of its members present to act as Chairman for that sitting.

Explanation

A Chairman to be nominated by Provincial Zakat Council. 

Explanation

Ushr shall be the first charge on the produce.

 Ushr shall be collected in cash

Explanation

Local Zakat committee is headed by Chairman Zakat Usher Committee 

Zakat should be distributed within one year of collection.

The Zakat account should be cleared annually.

Zakat does not necessarily have to be paid in cash. 

The Zakat payment should be unconditional.

A service cannot be stipulated in lieu of a Zakat payment.

Explanation

Mode of assessment and collection of Ushr.

(1) The Board of Revenue shall cause the assessment and collection of Ushr in respect of a land-owner, grantee, 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 purposes of the Act.

Explanation

Non official members shall not be less than 25 years 

Zakat should be distributed within one year of collection.

The Zakat account should be cleared annually.

Zakat does not necessarily have to be paid in cash. 

The Zakat payment should be unconditional.

A service cannot be stipulated in lieu of a Zakat payment.

Explanation

Zakat disbursement can be made through crossed chack 

Zakat should be distributed within one year of collection.

The Zakat account should be cleared annually.

Zakat does not necessarily have to be paid in cash. 

The Zakat payment should be unconditional.

A service cannot be stipulated in lieu of a Zakat payment.