Payment of amount to waqfs, trusts, etc.

§17A

Summary

1[17-A. Notwithstanding in Section 17, the following provisions shall apply in respect of 2[amount] payable to those public religious or charitable waqfs, trust, endowments or institutions, a part of the income from which is utilized for religious or charitable purposes and for other purposes ; (i) the surplus land held by such waqf, trust, endowment or institution shall be deemed to be divided into two parts in the same proportions in which its income is utilized respectively for religious or charitable purposes and for other purposes ; (ii) so far that part of the surplus land, the income from which is utilized for religious or charitable purposes is concerned, an annuity equivalent to the annual average of the actual net profits during the five years preceding July 1, 1972, to be determined in the prescribed manner shall be payable in lieu of the 2[amount] referred to in Section 17, and the provisions of Sections 18, 19, 20, 21, 22 and 23, shall mutatis mutandis apply in relation to the said annuity as they apply to the 2[amount] referred to in Section 17 ; (iii) in respect of the remaining surplus land, 3[the amount shall be payable in accordance with section 17]. Explanation—If any waqf, trust, endowment or institution claims that the provisions of this section apply to it, the burden of proving the same shall lie on it. ]

1[17-A. Notwithstanding in Section 17, the following provisions shall apply in respect of 2[amount] payable to those public religious or charitable waqfs, trust, endowments or institutions, a part of the income from which is utilized for religious or charitable purposes and for other purposes ; (i) the surplus land held by such waqf, trust, endowment or institution shall be deemed to be divided into two parts in the same proportions in which its income is utilized respectively for religious or charitable purposes and for other purposes ; (ii) so far that part of the surplus land, the income from which is utilized for religious or charitable purposes is concerned, an annuity equivalent to the annual average of the actual net profits during the five years preceding July 1, 1972, to be determined in the prescribed manner shall be payable in lieu of the 2[amount] referred to in Section 17, and the provisions of Sections 18, 19, 20, 21, 22 and 23, shall mutatis mutandis apply in relation to the said annuity as they apply to the 2[amount] referred to in Section 17 ; (iii) in respect of the remaining surplus land, 3[the amount shall be payable in accordance with section 17]. Explanation—If any waqf, trust, endowment or institution claims that the provisions of this section apply to it, the burden of proving the same shall lie on it. ]

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