Section 34 in Uttar Pradesh Muslim Waqfs Act, 1960
34. Annual contributions by waqfs.
(1)The mutawalli of every waqf to which this Act applies shall pay annually to the Board such contribution, not exceeding six percent of the net annual income of such of its property as is situate in Uttar Pradesh, as the Board may, subject to the sanction of the State Government, determine from time to time:Provided that in the case of a waqf part of the income whereof is applied for the benefit of the waqf or his descendants or family or any other private purpose, the aforesaid contribution shall not be levied on such part of the income.(2)The contribution under this section shall be payable with effect from the date on which this Act comes into force, and the contribution due from any waqf for any period preceding the commencement of this Act shall be deemed to be a contribution levied Under this Act and be recoverable in the manner provided ill this Act or the rules framed thereunder.(3)The Board may, in the case of any class of waqfs, reduce or remit; from time to time, such contribution for a specified period; provided that it shall be within the power of the Board to re-impose the contribution reduced or remitted either under this Act or under the U. P. Muslim Waqfs Act, 1936.(4)The contribution payable under sub-section (1) shall, subject to the prior payment of any dues to the State Government or any local authority or of any other statutory charge on the waqf property or the income thereof, be a first charge on the income of the waqf and shall, on a certificate issued by the Board after giving the mutawalli of the waqf concerned an opportunity of being heard, be recoverable in the manner provided in section 83.(5)If a mutawalli realises the income of the waqf and refuses or neglects to pay such contribution, he shall also be personally liable for such contribution and it may be realized from his person or property in the manner provided in sub-section (4).(6)The mutawalli of a waqf may realize the contributions payable by him under sub-section (1) from persons entitled to receive any pecuniary or other material benefits from the waqf, but the sum realizable from anyone of such persons shall bear to the total contribution the same proportion as the value of the benefits receivable by such person bears to the entire net annual income of these waqf.
