Law:

Section:

(a) Zakat and Ushr Ordinance (XVIII of 1980)-------S. 1(3), first proviso ---Zakat (Deduction and Refund) Rules, 1981, R.20--Federal Government Letter No.879-CE-28(6) dated 21-2-1983 and 7-3-1983--Constitution of Pakistan (1973), Art. 185(3)---Deduction of Zakat--Discrimination---Leave to appeal was granted by Supreme Court to examine question of first impression and of great public importance also involving interpretation of Hanafi Fiqh, Constitution and the relevant law namely Zakat and Ushr Ordinance, 1980. (b) Zakat and Ushr Ordinance (XV1II of 1980)--- ----S. 1(3), first proviso ---Zakat (Deduction and Refund) Rules, 1981, R.20--Federal Government Letter No.879-CE-28(6), dated 21-2-1983 and 7-3-1983--Constitution of Pakistan (1973), Art.25---Deduction of Zakat---Exemption--Discrimination made inter se between various Fiqhs---Any exemption under S.1(3), first proviso of Zakat and Ushr Ordinance, 1980 is liable to be tested on the touchstone of reasonable classification---Reasonable classification--Principles ---Provision of S. 1(3), ~ first proviso of Zakat and Ushr Ordinance, 1980 does not make any distinction between any of the recognised Fiqhs. Federal Government Letter No.879-CE-28(6), dated 21-2-1983 and 7-3-1983 clearly states that a person can claim exemption from the deduction of Zakat at source, in respect of Zakatable assets, if he files a declaration in the prescribed form (CZ-50) in the manner prescribed in the proviso to the effect that he is a follower of the five recognized Fiqhs namely: (1) Fiqh Hanafi; (2) Fiqh Shafai; (3) Fiqh Maliki; (4) Fiqh Hambali; and (5) Fiqh-e-Jafariyah; But at the same time, it has been stated that Declaration filed by a person professing to follow Fiqh-e-Jafariyah may be accepted subject to the fulfilment of the usual conditions, but declaration filed by a person professing to follow any of the aforementioned four recognized Fiqhs other than Fiqh-eJafariyah may be referred to the Zakat Administration. Plea of authorities having power to deduct Zakat at source that since the investor professed to follow Fiqh-e-Hanfi, she was not entitled to claim the benefit of above proviso to subsection (3) of section 1 of the…

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