قانون ِ زکوۃ و عشر میں مستثنیات ِ زکوۃ کا تنقیدی جائزہ

A CRITICAL REVIEW OF ITEMS EXCEPTIONS FROM ZAKAT IN THE ZAKAT & USHR ORDINANCE

Abstract

In the Zakat and Ushr Law 1980 and other provincial Zakat and Ushr laws, ten items have been exempted from the deduction of zakat by the government and regarding the zakat of these items, the Zakat payer has been advised that the zakat of these items should either be paid by the government i.e., to deposit into the official Zakat Fund or pay Zakat to an institution (which can receive Zakat according to Shariah). A few debatable exceptions to Zakat are livestock, industrial trade, diamonds and stones, current account, foreign currency accounts, and joint accounts [Local & foreign], ancient, and modern scholars and jurists have presented their opinions on it according to Shariah and concluded that it is the responsibility of the Imam or Ruler to arrange the system of Zakat collection by these said items. It is hard work, but the government buys wheat from the farmers at the official level, so why is it not possible to collect zakat from cattle? Although an excuse can be made regarding cattle that it is more laborious, although there is also labour in the collection of wheat. Also, if the government takes appropriate measures in this regard and sells the same animals by setting up an official market on the occasion of Eid-ul-Adha, the people can be protected from social evils like forgery and dumping. In this paper, an analytical and critical approach has been adopted in the context of narrative research style and the written errors found in these Zakat laws have also been pointed out.