Section 70 in Bihar Hindu Religious Trusts Act, 1950
70. Fee payable by religious trusts to Board.
(1)For the purpose of defraying the expenses incurred or to be incurred in the administration of this Act, the trustee of every religious trust shall, in each financial year pay to the Board such fee, not exceeding five per centum of its net income in the last preceding financial year as the Board may from time to time with the previous sanction of the State Government, determine.Explanation.-In this sub-section, the expression 'net income' means the total income realised by the trustee from all sources after deducting any amount payable as revenue, rent, local or other cesses and cost of management [at twenty percentum] [Substituted vide Section 24 for the words 'twelve and a half' by Amendment Act. 1 of 2007.].(2)(a)The fee referred to in sub-section (1) shall be assessed by the prescribed authority in the prescribed manner.(b)A trustee, aggrieved by an order of assessment made by the prescribed authority under clause (a), may, within one month of the date of receipt of the said order appeal to such authority as may be prescribed and such authority may by order set aside or vary such assessment and such order shall be final.(3)Such fee shall be payable in the prescribed manner in four equal instalment on such dates as may, from time to time, be fixed by the Board.(4)If any instalment of such fees is not paid on or before the date fixed by the Board under sub-section (3) for the payment of such instalment, it shall be recoverable from the person responsible for paying the same as a public demand payable to the Board.(5)The Board may reduce any portion of the fee payable by the trustee of any religious trust [and may exempt the trust from paying the fees for a particular period, if the trust is situated in a remote village and has got a landed property of less than one acre in the trust deed and the total income of the trust is less than rupees ten thousand per annum.] [Some words Inserted vide Section 24 by Amendment Act 1 of 2007.](6)The trustee of a religious trust may realise the fee payable by him under sub-section (1) from the beneficiaries of such trust, 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 benefits receivable by such person beares to the entire net available income of such trust:Provided that, if there is any income of such trust in excess of the amount payable as dues under this Act, other than as the fee payable under sub-section (1) and in excess of the amount payable under the deed of trust, the fee shall be paid in the first instance out of such income.(7)[ After defraying the administrative expenses, if there is any surplus fund, the substantial amount from this fund will be utilized for the renovation and development of religious trusts of pauranic and historical importance situated in the State.] ['Sub-section (7)' Inserted by Amendment Act 1 of 2007.]
