Section 91A(5) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(5)In the case of waqfs, trusts and endowments at sub-rule III of Rule 91, the deed shall be examined to ascertain the amount stipulated to be spent on religious and/or charitable purposes, as distinct from the amount stipulated to be spent on purposes other than religious or charitable. In case a registered deed does not exist or its contents are not clear, the orders of the assessing authority under Section 8 of the U.P. Agricultural Income Tax Act, 1948. may be consulted and in case the waqf, trust or endowment was assessed to agricultural income-tax (in view of part of the income being utilized for purposes other than the religious and/or charitable), and if the income claimed to have been spent on religious and/or charitable purposes was excluded or exempted from assessment under the said Act, the claim should be recognized to the extent of the proof so obtained In addition to or in lieu of the orders of the assessing authority the notification made under Section 5 of the U.P. Muslim Waqfs Act, 1936 (XII of 1936), may be consulted and in case waqf, trust, or endowment was so published, the claim should be recognized to the extent of the proof. Alter the proportion of the income set apart for expenditure on religious and/or charitable purposes to the total income has been ascertained, the Rehabilitation Grants Officer should proceed to distribute the net assets of the estate or estates, as the case may be, into two parts; one part being the portion of net assets for expenditure on religious and/or charitable purposes and the other being portion of net assets of waqf, trust or endowment for purposes other than religious or charitable. Annuity shall be payable on portion of net assets for expenditure on religious and/or charitable purposes. Rehabilitation grant shall be payable on the other portion.
