57. Circumstances and conditions subject to which Board may reduce or remit contribution.
(1)No contribution payable by a mutawalli under section 72 shall be remitted or reduced except with the previous sanction of the Board.(2)The reduction or remission sanctioned by the Board shall be operative only for the year for which it is sanctioned. Where its continuance in subsequent year is found necessary, the Board shall give fresh sanction.(3)The Board may, on application from a mutawalli, by order sanction remission or reduction of the contribution to be paid by mutawalli in the following cases, namely-(4)loss of money, stores of articles of the waqf not due to the negligence of the mutawalli or other employees of the waqf;(5)loss of income due to failure of crop on account of drought or other unforeseen causes like flood;(6)paucity of funds due to the mismanagement of the previous mutawalli;(7)paucity of funds due to non-recovery of loans, advances and debt;(8)where the waqf supports an orphanage whose resources are insufficient for its due management; and(9)other causes, approved by the Board with three forth majority.(10)Before a reduction or remission of contribution is sanctioned, the Board shall make a thorough investigation into the circumstances of each case and satisfy itself that such reduction or remission is necessary.
