Section 66(4) in Rajasthan Muslim Wakf Regulations, 1964
(4)If the Mutawalli of any wakf fails to make a return within time or makes a return which in the opinion of the Board is incorrect or defective, the Board may assess the net annual income to the best of its judgment and the amount so assessed shall be deemed to be the net annual income of the wakf for the purpose of section 46 of the Act.
