Section 92K(3) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(3)[(a) In case the waqf trust or endowment is subject to the provisions of the U.P. Muslim Waqfs Act, I960 (U.P. Act No. XVI of 1960), the amount of contribution payable to the Shia/Sunni Central Board of Waqfs, Uttar Pradesh, under Section 34, read with Section 35 of the said Act, shall also be deducted from each instalment of annuity. The deduction from annuity due up to March 31. 1963 shall be made at five per cent of the annuity. The deduction from annuity due after March 31, 1963 shall be made at six per cent of the aggregate of the annuity and of the interest payable to the waqf, trust of endowment as the case may be, on Zamindari Abolition Compensation Bond Stock Certificates issued to it under Rule 66-A.(b)(i)Where annuity rolls of waqfs trusts and endowments subject to the provisions of the U.P. Muslim Waqfs Act, 1960 have already been issued, the Rehabilitation Grants Officer concerned shall send to the Treasury Officer concerned under his signature and seal a list of all such waqfs, trusts and endowments indicating against each(i)the name and address of the Mutawalli, Manager, Trustee, etc. as had been mentioned in the annuity roll;(ii)Book No. and Serial No. of the annuity roll;(iii)the amount of the annuity roll:(iv)whether the waqf, trust or endowment is governed by the Shia Central Board of Waqfs, Uttar Pradesh or the Sunni Central Board of Waqfs, Uttar Pradesh; and(v)the amount of annual interest pay able on the Zamindari Abolition Compensation Bond Stock Certificates issued to the waqf, trust or endowment.(ii)On receipt of the list, the Treasury Officer shall note down from the list the amounts of annual interest mentioned at item (v) above on the Treasury halves of all the annuity rolls kept in his office after a careful comparison of the particulars thereof from those of the list aforesaid and also in the register in R.G. Form 24. Whenever the holder's half of the annuity roll is presented by any of these waqfs. trusts or endowments for obtaining payment of annuity, the Treasury Officer shall note down the aforesaid amount of interest on the holder's half also.(iii)In case where annuity rolls are enfaced for a payment at any sub-treasury the Treasury Officer shall send extracts from the list aforesaid to the Sub-Treasury Officer concerned and cause the amount of annual interest aforesaid to be noted on the Sub-treasury halves and holder's halves of the annuity rolls by the Sub-treasury Officer.(iv)The Treasury Officer or the Sub-treasury Officer, as the case may be, shall make deduction of contribution as mentioned in sub-rule (a) above.(c)Where annuity roll is to be issued in failure, the Rehabilitation Grants Officer shall also note on the annuity roll the amount of annual interest payable on Zamindari Abolition Compensation Bond Stock Certificates.(d)As soon as the principal of stock certificates is paid up under sub-rule (4) of Rule 66-A or the Stock Certificate is redeemed under the proviso to sub-rule (4) of Rule 66-A, read with Rule 67 or is transferred by the waqf, trust or endowment, the waqf, trust or endowment concerned shall make an application to the Treasury Officer concerned to that effect stating the number of stock certificates, the amount thereof and the date on which they were liquidated, redeemed or transferred as the case may be. The Treasury Officer shall, after making such enquiry as he may consider necessary and after satisfying himself of the fact of liquidation, redemption or transfer of the stock certificate, strike off the amount of annual interest from the annuity roll and thence forward shall make deduction on account of contribution from the amount of annuity only.]