Law:

Section:

SYED ABDUR REHMAN, J.--- This is a petition under Article 199 of the Constitution of Islamic Republic of Pakistan.

2. The petitioner is holder of 6,720 N.I.T. Units. She is a Hanafi Muslim. On 27th June, 1989, she filed a declaration duly sworn in the prescribed manner as required by First Proviso to subsection (3) of section 1 of Zakat and Ushr Ordinance, 1980 for exemption from compulsory deduction of Zakat on the abovesaid holdings of N.I.T. Units. Respondent No.l informed the petitioner vide letter dated 3rd July, 1989 that as the Affidavit was not "executed before 30 days of the valuation date, therefore, they were not in a position to mark her holdings as NDZ Account for the year 1989, but would do so for 1990. Later on Respondent No.l changed its mind and by letter dated 5th September, 1989 refused to allow her request for marking her Account as NDZ on the ground that the petitioner was a follower of Fiqh Hanafiya. This gave an impression to the petitioner that perhaps, inter alia, Fiqh-e-Hanafiya was not one of the recognized Fiqhs of Islam. This refusal, according to the petitioner, is mala fide, illegal, mischievous and contrary to the provisions of Zakat and Ushr Ordinance. Hence this petition with the following prayers:--