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Charge and collection of Zakat.by soft skills

. Charge and collection of Zakat.___(1) Subject to the other provisions of
this Ordinance, Zakat in respect of assets mentioned in the First Schedule shall
be charged and collected, on compulsory basis, for each Zakat year, at the rates
and in the manner specified therein, and as may be prescribed, from every
person 1[who is on the Valuation Date, and for 2[whole of the] proceeding Zakat
year been, sahib-e-nisab,] and who owns or possesses such assets on the
Valuation Dare
Provided that where an asset mentioned in the First Schedule has been
assigned by the person owning or possessing it, in favour of another person.
Zakat in respect of that asset shall be charged and collected on compulsory
basis as if the asset had not been so assigned ;
4[Provided further that, if an asset was owned or possessed by a person
on the Valuation Date but is owned or possessed by some other person on the
Deduction Date, the Zakat on such asset shall be charged and collected from
such other person on behalf of the person owning or possessing it on the
Valuation Date ;
Provided further that, if a person proves in the prescribed manner to the
satisfaction of the Local Committee of the locality where he ordinarily resides that
he was not a sahib-e-nisab on the Valuation Date or was not in ownership or
possession of assets of the value of nisab for the whole of the preceding Zakat
year. Zakat shall not be so charged and collected from him, or if collected shall
be refunded to him in the prescribed manner:
Provided further that no Zakat shall be charged and collected from the
assets of a person who died on or before the Deduction Date] 5[:]
6[Provided further that no Zakat shall be charged or collected on compulsory
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