56. Annual contribution payable by a mutawalli of waqf to the Board and determination thereof.
(1)The mutawalli of every waqf, the net annual income of which is not less than five thousand rupees shall pay annually to the Board seven per cent of such annual income as annual contribution.(2)The mutawalli of auqaf shall within such time as may be fixed by the Board and in such form as may be determined by the Board, submit a return of the net annual income of the waqf to the Chief Executive Officer.(3)On receipt of a return under sub-rule (1) the Chief Executive Officer shall verify the return submitted by the mutawalli and if he is satisfied of the correctness of the return may fix the annual contribution in accordance with such return. If no return is filed within time the Chief Executive Officer shall suo motu fix the annual contribution to be paid by the mutawalli.(4)In case the Chief Executive Officer is of the opinion that the return submitted under sub-rule (1) is incorrect or false in any material particular, or the contents of such return do not comply with the provisions of the Act or the rules made or any order issued by the Board, he may, after calling upon the mutawalli to show cause within the time specified in the notice as to why such assessment of the return shall not be revised.(5)The Chief Executive Officer, after considering the reply if any, received from the mutawalli concerned may assess the net annual income of the 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 assessed or revised shall be deemed to be the net annual income of the waqf.(6)Any mutawalli who is aggrieved by the decision of the Chief Executive Officer in fixing or revising the assessment may prefer an appeal to the Board within fifteen days from the date of receipt of the assessment or revision of return and the Board may after giving the mutawalli a reasonable opportunity of being heard, confirm, reverse or modify the assessment or revision of the return.(7)Failure to submit the accounts and remittance of money in time, without proper explanation may render the removal of the mutawalli/ dissolution of the managing committee.
