1. Ch. Ejaz Yousaf, C.J.--The instant petition is directed against compulsory deduction of Zakat.
2. Notice was issued to the petitioner, in response whereof he has conveyed. that he being an aged person, and not enjoying good health, is unable to appear before this Court. Be that as it may, since the controversy in hand, has been set at rest by the Hon'ble Supreme Court of Pakistan in the case of Miss Farzana Asar reported as PLD 1999 SC 476 whereby it has been unequivocally laid down that the proviso to sub-section (3) of Section 1 of the Zakat and Ushr Ordinance, 1980, does not make any distinction between the followers of the five recognized Fiqhs, namely,
(1) Fiqh Hanfi;
(2) Fiqh Shafai;
(3) Fiqh Maliki;
(4) Fiqh Hambali; and
(5) Fiqh-e-Jafariyah. therefore, exemption thereunder can validly be claimed by the followers of any of the above Fiqhs.
3. It would be advantageous to reproduce herein-below the relevant discussion which reads as follows:-- "The above contention seems to be untenable. The controversy involved- was not as to whether the declaration made by the respondent was invalid as per her Fiqh i.e. Fiqh Hanafiya but as to whether under the above proviso to sub-section (3) of Section 1 any discrimination can be made inter se between the various Fiqhs. The above proviso reads as under: "Provided further that, where for any reason Zakat or Ushr is collected on compulsory basis from such a person and he does not wish to leave it in the Zakat Fund as Sadaqah or Khairat in the name of Allah as a manifestation of the unity of the Ummah and claims refund, on the basis of a declaration as aforesaid filed by him within the period specified in the first proviso or within such further period as may be prescribed, the amount so collected shall be refunded to him in the prescribed manner."
4. The perusal of the above proviso indicates that it does not make any distinction between any of the recognized Fiqhs. If the above proviso would have made distinction between the various recognized Fiqhs on the basis of reasonable classification i.e., it should have been based--
(a) on an intelligible differentia which distinguishable persons or things that are grouped together from those who have been left out;
(b) that The differentia must have rational nexus to the object sought to be achieved by such classification, the same might have justified to treat Fiqh jafariyah differently from the other recognized Fiqhs."
5. In view of above clear exposition of law on the subject by the Apex Court further deliberation, in our view, appears to be redundant and superfluous. The petition, therefore, is dismissed.