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72. Annual contribution payable to Board.-
(1) The muthawalli of every wakf, the net annual
income of which is not less than five thousand
rupees, shall pay annually, out of the net annual
income derived by the wakf, such contributions, not
exceeding seven per cent of such annual income, as
may be prescribed, to the Board for the services
rendered by such Board to the wakf.
Explanation1- For the purpose of this Act, ”net
annual income” shall mean the gross income of
the wakf from all sources, including nazars and
offerings which do not mount to
contributions to the corpus of the wakfs, in a year
after deducting therefrom the
following , namely:-
(i) the land revenue paid by it to the Government;
(ii) the rates, cessers, taxes and licence fees,
paid by it to the Government or any local authority;
(iii) expenditure incurred for all or any of the
following purposes, namely:-
(a) maintenance of, or repairs to, irrigation works,
which shall not include the capital cost of
irrigation;
(b) Seeds or seedlings;
(c) Manure;
(d) Purchase and maintenance of agricultural
implements;
(e) Purchase and maintenance of cattle for
cultivation;
(f) Wages for ploughing, watering, sowing,
transplanting, harvesting, threshing and other
agricultural operations:
Provided that the total deduction in respect of an
expenditure incurred under this clause shall not
exceed ten per cent of the income derived from lands
belonging to the wakf:
(iv) expenditure on sundry repairs to rented
buildings, not exceeding five per cent of the annual
rent derived there from, or the actual expenditure,
whichever is less:
(v) Sale proceeds of immovable properties or rights
relating to,or arising out of immovable properties,
if such proceeds are reinvested to earn income for
the wakf:
Provided that the following items of receipts shall
not be deemed to be income for the purposes of this
section, namely:-
(a) advances and deposits recovered and loans taken
or recovered;
(b) deposits made as security by employees, lessees
or contractors and other deposits, if any;
(c) withdrawals from banks or investment;
(d) amount recovered towards costs awarded by
courts;
(e) sale proceeds of religious books and
publications where such sales are under taken as an
un-remunerative enterprise with a view to
propagating religion;
(f) donations in cash or kind or offerings made by
the donors as contribution to the corpus of the wakf:
Provided that the interest on income, if any,
accruing from such donations or offerings shall be
taken into account in calculating the gross annual
income;
(g) voluntary contributions received in cash or kind
for a specific service to be performed by the wakf
and expended on such service;
(h) audit recoveries.
Explanation II.-In determining, the net annual
income for the purposes of this section, only the
net profit derived by any wakf from its remunerative
undertakings, if any, shall be taken as income, and
in respect of its non remunerative undertakings,
such as, schools, colleges, hospitals, poor homes,
Orphanages or any other similar institutions, the
grants given by the Government or any local
authority or donations received from the public of
fees collected from the pupils of educational
institutions shall not be taken as income.
(2) The Board may in the case of any mosque or
orphanage or any particular wakf reduce or remit
such contribution for such time as it thinks fit.
(3) The mutawalli of a wakf may realize the
contributions payable by him under subsection (1)
from the various persons entitled to receive any
pecuniary or other material benefit from the wakf.
But the sum realizable from any one of such persons
shall not exceed such amount as shall bear to the
total contribution payable the same proportion, as
the value of the benefits receivable by such person
bears to the entire net annual income of the wakf:
Provided that if there is any income of the wakf
available in the excess of the amount payable as
dues under this act, other than as the contribution
under subsection (1), and in excess of the amount
payable under the wakf deed, the contribution shall
be paid out of such income.
(4) The contribution payable under sub section (1)
in respect of a wakf shall, subject to the prior
payment of any dues to the Government or any local
authority or of any other statutory first charge on
the wakf property or the income thereof, be a first
charge on the income of the wakf and shall be
recoverable, on a certificate issued by the Board
after giving the mutawalli concerned an opportunity
of being heard, as an arrear of land revenue.
(5) If a mutawalli realises the income of the wakf
and refuses to pay or does not pay such
contribution, he shall also be personally liable for
such contribution which may be realized from his
person or property in the manner aforesaid.
(6) where, after the commencement of this Act, the
mutawalli of a wakf fails to submit a return of the
net annual income of the wakf within the time
specified therefore or submits a return which, in
the opinion of the chief Executive officer is
incorrect or false in any material particular, or
which does not comply with the provisions of this
Act or any rule or order made thereunder, the chief
Executive officer may assess the net annual income
of the wakf to the best of this judgment or revise
the net annual income as shown in the return
submitted by the mutawalli and net annual income as
so assessed or revised shall be deemed to be the net
annual income of the wakf for the purposes of this
section:
provided that no assessment of net annual income or
revision of return submitted by mutawalli shall be
made except after giving a notice to the mutawalli
calling upon him to show cause, within the time
specified in the notice, as to why such assessment
or revision of the return shall not be made and
every such assessment or revision shall be made
after considering the reply if any, given by the
mutawalli.
(7) Any mutawalli who is aggrieved by the assessment
or revision made by the chief Executive officer,
under sub-section (6), may prefer an appeal to the
Board within thirty days from the date of the
receipt of the assessment or revision of return and
the Board may, after giving the appellant a
reasonable opportunity of being heard, confirm,
reverse or modify the assessment or revision or the
return and the decision of the Board thereon shall
be final.
(8) If, for any reason, the contribution or any
portion thereof leviable under this section has
escaped assessment in any year, whether before or
after the commencement of this Act, the chief
Executive officer may, within five years from the
last date of the year to which such escaped
assessment relates serve upon the mutawalli a notice
assessing him with the contribution or portion
thereof which had escaped assessment, and demanding
payment thereof within thirty days from the date of
service of such notice, and the provisions of this
Act and the rules made there under, shall, as far as
may be, apply as if the assessments were made under
this Act, in the first instance.
73. Power of chief Executive officer to direct banks
or other person to make payments.-
(1) Notwithstanding anything contained in any other
law for the time being in force, the chief Executive
officer, if he is satisfied that it is necessary and
Expedient so to do, make an order directing any bank
in which, or any person with whom any money
belonging to a wakf is deposited, to pay the
contribution, leviable under section 72, out of such
money, as may be standing to the credit of the wakf
in such bank or may be deposited with such person,
or out of the moneys which may, from time to time,
be received by bank or other person for or on behalf
of the wakf by way of deposit, and on receipt of
such orders, the bank or the other person, as the
case may be, shall when no appeal has been preferred
under subsection (3), comply with such orders, or
where an appeal has been preferred under sub section
(3), shall comply with the orders made by the
Tribunal on such appeal.
(2) Every payment made by a bank or other person in
pursuance of any order made under sub section (1),
shall operate as a full discharge of the liability
of such bank or other person in relation to the sum
so paid.
(3) Any bank or other person who is ordered under
sub section (1) to make any payment may, within
thirty days from the date of the order, prefer an
appeal against such order to the Tribunal and the
decision of the Tribunal on such appeal shall be
final
(4) Every officer of the bank or other person who
fails without reasonable excuse, to comply with the
order made under sub section (1), or as the case may
be under sub section (3), shail be punishable with
imprisonment for a term which may extend to six
months or with fine which may extend to eight
thousand rupees, or with both.
74.. Deduction of contribution from perpetual
annuity payable to the wakf.-
(1) Every authority empowered to disburse any
perpetual annuity payable to a wakf under any law
relating to the abolition of zamindaries or jagirs,
or laying down land ceilings, shall, or receipt of a
certificate from the chief Executive officer
specifying the amount of contribution payable by the
wakf under section 72 which remains unpaid, deduct
before making payment of the perpetual annuity to
the wakf, the amount specified in such certificate
and remit the amount so deducted to the chief
Executive officer.
(2) Every amount remitted under sub section (1) to
the chief Executive officer shall be deemed to be a
payment made by the wakf and shall, to the extent of
the amount so remitted, operate as a full discharge
of the liability of such authority with regard to
the payment of the perpetual annuity.
75. Power of Board to borrow.-
(1) For the purpose of giving effect to the
provisions of this Act, the Board may, with the
previous sanction of the state Government, borrow
such sum of money and on such terms and conditions
as the state Government may determine.
(2) The Board shall repay the money borrowed,
together with any interest or costs due in respect
there of, according to the terms and conditions of
the loan
76. Mutawalli not to lend or borrow moneys without
sanction.-
(1) No mutawalli, Executive officer or other person
in charge of the administration of a wakf shall lend
any money belonging to the wakf or any wakf property
or borrow any money for the purposes of the wakf
except with the previous sanction of the Board:
Provided that no such sanction is necessary if there
is an express provision in the deed of wakf for such
borrowing or lending, as the case may be.
(2) The Board may, while according sanction, specify
any terms and conditions subject to which the person
referred to in subsection (1) is authorized by him
to lend or borrow any money or lend any other wakf
property.
(3) Where any money is lend or borrowed, or other
wakf property is lent in contravention of the
provisions of this section, it shall be lawful for
the chief Executive officer,-
(a) to recover an amount equal to the amount which
has been so lent or borrowed, together with interest
due thereon, from the personal funds of the person
by whom such amount was lent or borrowed:
(b) to recover the possession of the wakf property
lent in contravention of the provisions of this Act,
from the person to whom it was lent, or from persons
who claim title to such property through the person
to whom such property was lent.
77. Wakf Fund.-
(1) All moneys received or realized by the Board
under this Act and other moneys received as
donations, benefactions or grants by the Board shall
form a fund to be called the wakf fund.
(2) All moneys received by the Board, as donations,
benefactions and grants shall be deposited and
accounted for under a separate sub head.
(3) Subject to any rules that may be made by the
state Government in this behalf, the wakf Fund shall
be under the control of the Board, so , however,
that the wakf Fund under the control of common wakf
Board shall be subject to rules, if any, made in
this behalf by the central Government.
(4) The wakf Fund shall be applied to.
(a) Repayment of any loan incurred under section 75
and payment of interest thereon;
(b) Payment of the cost of audit of the wakf Fund
and the accounts of wakfs;
(c) Payment of the salary and allowances to the
officers and staff of the Board;
(d) Payment of traveling allowances to the
chairperson, members, of the Board;
(e) Payment of all expenses incurred by the Board in
the performance of the duties imposed, and the
exercise of the powers conferred, by or under this
Act;
(f) Payment of all expenses incurred by the Board
for the discharge of any obligation imposed on it by
or under any law for time being in force.
(5) if any balance remains after meeting the
expenditure referred to in sub section (4), the
Board may use any portion of such balance for the
preservation and protection of wakf properties or
for such other purposes as it may deem fit.
78. Budget of Board
(1) The Board shall in every year prepare, in such
form and at such time as may be prescribed, a budget
for the next financial year showing the estimated
receipts and expenditure during that financial year
and forward a copy of the same to the state
Government.
(2) On receipt of the budget forwarded to it under
sub section (1), the state Government shall examine
the same and suggest such alteration, corrections,
or modifications to be made therein as it may think
fit and forward such suggestions to the Board for
its consideration.
(3) On receipt of the suggestions from the state
Government The Board may make written
representations to that Government with regard to
the alterations, corrections or modification
suggested by that Government and the state
Government shall, after considering such
representations, communicate ,within a period of
three weeks from the date of receipt, to the Board
its final decision in relation to the matter and the
decision of the state Government shall be final.
(4) On receipt of the decision of the state
Government under sub section (3), the Board shall
incorporate in its budget all the alterations,
corrections, modifications finally suggested by the
state Government and the budget as so altered,
corrected or modified, shall, be the budget which
shall be passed by the Board.
79 Accounts of Board.- The Board shall cause to be
maintained such books of account and other books in
relation to its accounts in such form and in such
manner as may be provided by regulations.
80. Audit of accounts of Board.
(1) The accounts of the Board shall be audited and
examined annually by such auditor as may be
appointed by the state Government.
(2) The auditor shall submit his report to the state
Government and the report of the auditor shall,
among other things, specify whether the accounts of
every wakf under the direct management of the Board
have been kept separately and whether such accounts
have been audited annually by the state Examiner of
Local Funds and shall also specify all cases of
irregular, illegal or improper expenditure or of
failure to recover money or other property caused by
neglect or misconduct and any other matter which the
auditor considers it necessary to report; and the
report shall also contain the name of any person
who, in the opinion of the auditor is responsible
for such expenditure of failure and the auditor
shall in every such case certify the amount of such
expenditure or loss as due from such person .
(3) The cost of the audit shall be paid from the
wakf Fund.
81. State Government to pass orders on auditor’s
report.- The state Government shall examine the
auditor’s report and may call for the explanation of
any person in regard to any matter mentioned
therein, and shall pass such orders on the report as
it thinks fit.
82. Dues of Board to be recovered as arrears of land
revenue.
(1) Every sum certified to be due from any person by
an auditor in his report under section 80, be paid
by such person within sixty days after the service
of a demand notice by the Board.
(2) If such payment is not made in accordance with
the provisions of sub section (1), the sum payable
may, on a certificate issued by Board, after giving
the person concerned an opportunity of being heard,
be recovered as an arrear of land revenue.
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