Lawgist72Annual contribution payable to Board
(1) The mutawalli of every 1 [waqf], 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 1 [waqf], 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 1 [waqf].
Explanation I .--For the purposes of this Act, "net annual income" shall mean the gross income of the 1 [waqf] from all sources, including nazars and offerings which do not amount to contributions to the corpus of the 2 [auqaf], in a year after deducting therefrom the following, namely:--
(i) the land revenue paid by it to the Government;
(ii) the rates, cesses, taxes and licence fees, paid by it to the Government or any local authority;
(iii) expenditure incurred for all or any of the 3 [in respect of lands directly under cultivation by the mutawalli for the benefit of the waqf], 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 4 [twenty per cent.] of the income derived from lands belonging to the 1 [waqf]:
5 [Provided further that no such deduction shall be permitted in respect of waqf land given on lease, by whatever name called, whether batai or share cropping or any other name.]
(iv) expenditure on sundry repairs to rented buildings, not exceeding five per cent. of the annual rent derived therefrom, 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 6 [waqf]:
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 of investments;
(d) amounts recovered towards costs awarded by courts;
(e) sale proceeds of religious books and publications where such sales are undertaken 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 6 [waqf]:
Provided that 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 6 [waqf] 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 6 [waqf] 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 or 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 6 [waqf] reduce or remit such contribution for such time as it thinks fit.
(3) The mutawalli of a 6 [waqf] may realise the contributions payable by him under sub-section (1) from the various persons entitled to received any pecuniary or other material benefit from the 6 [waqf], but the sum realisable 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 6 [waqf]:
Provided that if there is any income of the 6 [waqf] available in excess of the amount payable as dues under this Act, other than as the contribution under sub-section (1), and in excess of the amount payable under the 6 [waqf] deed, the contribution shall be paid out of such income.
(4) The contribution payable under sub-section (1) in respect of a 6 [waqf] 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 6 [waqf] property or the income thereof, be a first charge on the income of the 6 [waqf] 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 7 [waqf] and refuses to pay or does not pay such contribution, he shall also be personally liable for such contribution which may be realised from his person or property in the manner aforesaid.
(6) Where, after the commencement of this Act, the mutawalli of a 7 [waqf] fails to submit a return of the net annual income of the 7 [waqf] within the time specified therefor 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 7 [waqf] to the best of his judgment or revise the net annual income as shown in the return submitted by the mutawalli and the net annual income as so assessed or revised shall be deemed to be the net annual income of the 7 [waqf] 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 thereunder, shall, as far as may be, apply as if the assessments were made under this Act, in the first instance.
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1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. Subs. by s. 41, ibid., for "following purposes" (w.e.f. 1-11-2013).
4. Subs. by s. 41, ibid., for "ten per cent." (w.e.f. 1-11-2013).
5. Ins. by Act 27 of 2013, s. 41 (w.e.f. 1-11-2013).
6. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
7. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
- 1 Short title, extent and commencement
- 2 Application of the Act
- 3 Definitions
- 4 Preliminary survey of auqaf
- 5 Publication of list of auqaf
- 6 Disputes regarding auqaf
- 7 Power of Tribunal to determine disputes regarding auqaf
- 8 State Government to bear cost of survey
- 9 Establishment and constitution of Central Waqf Council
- 10 Finance of Council
- 11 Accounts and audit
- 12 Power of Central Government to make rules
- 13 Incorporation
- 14 Composition of Board
- 15 Term of office
- 16 Disqualification for being appointed, or for continuing as, a member of the Board
- 17 Meetings of the Board
- 18 Committees of the Board
- 19 Resignation of Chairperson and members
- 20 Removal of Chairperson and member
- 20A Removal of Chairperson by vote of no confidence
- 21 Filling of a vacancy
- 22 Vacancies, etc., not to invalidate proceedings of the Board
- 23 Appointment of Chief Executive Officer and his term of office and other conditions of service
- 24 Officers and other employees of the Board
- 25 Duties and powers of Chief Executive Officer
- 26 Powers of Chief Executive Officer in respect of orders or resolutions of Board
- 27 Delegation of powers by the Board
- 28 Power of District Magistrate, Additional District Magistrate or Sub-Divisional Magistrate to implement the directions of the Board
- 29 Powers of Chief Executive Officer to inspect records, registers, etc
- 30 Inspection of records
- 31 Prevention of disqualification for membership of Parliament
- 32 Powers and functions of the Board
- 33 Powers of inspection by Chief Executive Officer or persons authorised by him
- 34 Recovery of the amount determined under section 33
- 35 Conditional attachment by Tribunal
- 36 Registration
- 37 Register of auqaf
- 38 Powers of Board to appoint Executive Officer
- 39 Powers of Board in relation to auqaf which have ceased to exist
- 40 Decision if a property is waqf property
- 41 Power to cause registration of waqf and to amend register
- 42 Change in the management of auqaf to be notified
- 43 Auqaf registered before the commencement of this Act deemed to be registered
- 44 Budget
- 45 Preparation of budget of auqaf under direct management of the Board
- 46 Submission of Accounts of auqaf
- 47 Audit of accounts of auqaf
- 48 Board to pass orders on auditor's report
- 49 Sums certified to be due recoverable as arrears of land revenue
- 50 Duties of mutawalli
- 51 Alienation of waqf property without sanction of Board to be void
- 52 Recovery of waqf property transferred in contravention of section 51
- 52A Penalty for alienation of waqf property without sanction of Board
- 53 Restriction on purchase of property on behalf of waqf
- 54 Removal of encroachment from waqf property
- 55 Enforcement of orders made under section 54
- 55A Disposal of property left on waqf property by unauthorised occupants
- 56 Restriction on power to grant lease of waqf property
- 57 Mutawalli entitled to pay certain costs from income of waqf property
- 58 Power of Board to pay dues in case of default by mutawalli
- 59 Creation of reserve fund
- 60 Extension of time
- 61 Penalties
- 62 Mutawalli not to spend any money belonging to waqf for self defence
- 63 Power to appoint mutawallis in certain cases
- 64 Removal of mutawalli
- 65 Assumption of direct management of certain auqaf by the Board
- 66 Powers of appointment and removal of mutawalli when to be exercised by the State Government
- 67 Supervision and supersession of committee of management
- 68 Duty of mutawalli or committee to deliver possession of records, etc
- 69 Power of Board to frame scheme for administration of waqf
- 70 Inquiry relating to administration of waqf
- 71 Manner of holding inquiry
- 72 Annual contribution payable to Board
- 73 Power of Chief Executive Officer to direct banks or other person to make payments
- 74 Deduction of contribution from perpetual annuity payable to the waqf
- 75 Power of board to borrow
- 76 Mutawalli not to lend or borrow moneys without sanction
- 77 Waqf Fund
- 78 Budget of Board
- 79 Accounts of Board
- 80 Audit of accounts of Board
- 81 State Government to pass orders on auditor's report
- 82 Dues of Board to be recovered as arrears of land revenue
- 83 Constitution of Tribunals, etc
- 84 Tribunal to hold proceedings expeditiously and to furnish to the parties copies of its decision
- 85 Bar of jurisdiction of civil courts
- 86 Appointment of a receiver in certain cases
- 87 Omitted
- 88 Bar to challenge of validity of any notification, etc
- 89 Notice of suits by parties against Board
- 90 Notice of suits, etc., by court
- 91 Proceedings under the Act 1 of 1894
- 92 Board to be party to suit or proceedin
- 93 Bar to compromise of suits by or against mutawall
- 94 Power to make application to the Tribunal in case of failure of mutawalli to discharge his duties
- 95 Power of appellate authority to entertain appeal after expiry of specified period
- 96 Power of Central Government to regulate secular activities of auqaf
- 97 Directions by State Governmen
- 98 Annual report by State Government
- 99 Power to supersede Boar
- 100 Protection of action taken in good faith
- 101 Survey Commissioner, members and officers of the Board, deemed to be public servants
- 102 Special provision for reorganisation of certain Board
- 103 Special provision for establishment of Board for part of a State
- 104 Application of Act to properties given or donated by persons not professing Islam for support of certain waqf
- 104A Prohibition of sale, gift, exchange, mortgage or transfer of waqf propert
- 104B Restoration of waqf properties in occupation of Government agencies to waqf Board
- 105 Power of Board and Chief Executive Officer to require copies of documents, etc., to be furnishe
- 106 Powers of Central Government to constitute common Board
- 107 Act 36 of 1963 not to apply for recovery of waqf properties
- 108 Special provision as to evacuee waqf properties
- 108A Act to have overriding effect
- 109 Power to make rule
- 110 Powers to make regulations by the Board
- 111 Laying of rules and regulations before State Legislatur
- 112 Repeal and saving
- 113 Power to remove difficulties
