Punjab Zakar and Usher Act, 2012
This Act may be cited as the Punjab Zakat and Ushr Act, 2012 and is enacted to make provisions for assessment, collection and disbursement of Zakat and Ushr in the Punjab. It extends to the whole of the Punjab but as regards payment and recovery of Zakat or Ushr it only applies to Muslim residents and a company, or other association of persons, or body of individuals, whether incorporated or not, majority of the shares of which is owned, or the beneficial ownership of which is held, by such residents. Chapter four (04) of this Act is related to establishment and utilization of zakat funds. The Government shall establish Punjab Zakat and Ushr Council to exercise general superintendence and control over matters relating to Zakat and Ushr, particularly the Zakat Funds and the maintenance of their accounts. The composition of Punjab Zakat and Ushr Council is given under Section 12 of this Act.
