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Section 27

of Zakat And Fitrah Enactment 1993

State EnactmentIn forceProvision 27 of 84

Section 27

For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to zakat the Secretary may by notice under his hand require that person or any other person –

(a)

to complete and deliver to the Secretary within a time specified in the notice

(not being less than thirty days from the date of service of the notice) any return specified in the notice; or

(b)

to attend personally before the Secretary and produce for examination all books, accounts, returns and other documents which the Secretary deems necessary; or

(c)

to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b).