120. Receipts and Accounts

The Majlis or the Imam or Amil, as the case may be, shall issue a receipt as in Form A or in Form B (as appropriate) in Schedule 1 for every payment of zakat or fitrah, whether in cash or in kind.

Every Imam or Amil shall account to the Majlis for all zakat and fitrah received by him and shall hold, store, and dispose of the same or of any proceeds of sale thereof in such manner as the Majlis may direct.

The Majlis shall cause assessment lists, receipts, accounts and other documents kept by any Imam or Amil and relating to zakat or fitrah to be examined and audited and may for such purpose appoint and renumerate