Religious Council and Kadis Courts Act · s 115

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115.
Assessment Lists
(1) The Majlis shall prepare annually assessment lists in respect of each mukim masjid in Brunei Darussalam, showing the names of all persons therein liable to pay zakat and fitrah respectively and the amounts which they are so liable to pay.
(2) The Majlis shall be directly responsible for the preparation of the assessment lists in respect of such areas as the Majlis may determine.
(3) In all other areas, the Imam shall, as agent for and on behalf of the Majlis, prepare the assessment lists in respect of each mukim masjid and shall submit copies thereof to the Majlis, which may alter or amend the same.

Religious Council and Kadis Courts
(4) Any person may make an objection to the Majlis against the inclusion of his name in any assessment list or against the amount or quantity in respect of which he is assessed and the Majlis shall consider every such objection and shall make such decision thereon as it considers just.
(5) An appeal from any such decision shall lie to His Majesty the
Sultan and Yang Di-Pertuan in Religious Council, if the subject matter is of a value not less than $1,000:
Provided that any such appeal may be referred by His Majesty the Sultan and Yang Di-Pertuan to the Judicial Committee for its opinion and, if so referred, shall be determined as if it were a civil appeal from the Court of a
Kadi.

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s 115Assessment Lists

(1)

The Majlis shall prepare annually assessment lists in respect of each mukim masjid in Brunei Darussalam, showing the names of all persons therein liable to pay zakat and fitrah respectively and the amounts which they are so liable to pay.

(2)

The Majlis shall be directly responsible for the preparation of the assessment lists in respect of such areas as the Majlis may determine.

(3)

In all other areas, the Imam shall, as agent for and on behalf of the Majlis, prepare the assessment lists in respect of each mukim masjid and shall submit copies thereof to the Majlis, which may alter or amend the same.

Religious Council and Kadis Courts

(4)

Any person may make an objection to the Majlis against the inclusion of his name in any assessment list or against the amount or quantity in respect of which he is assessed and the Majlis shall consider every such objection and shall make such decision thereon as it considers just.

(5)

An appeal from any such decision shall lie to His Majesty the

Sultan and Yang Di-Pertuan in Religious Council, if the subject matter is of a value not less than $1,000:

Provided that any such appeal may be referred by His Majesty the Sultan and Yang Di-Pertuan to the Judicial Committee for its opinion and, if so referred, shall be determined as if it were a civil appeal from the Court of a

Kadi.