61. Annual contribution payable by a mutawalli of waqf to the Board under Section 72 of the Act.
(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 a waqf shall, before the 15th day of June every year, submit a return of the net annual income of the waqf and the contribution payable by it, in Form 33, to the Chief Executive Officer.(3)On receipt of a return under sub-rule (2), the Chief Executive Officer shall verify the return submitted by the mutawalli and if he is satisfied as to the correctness of the return, may fix the annual contribution in accordance with such return and if no return is filed within the specified time, the Chief Executive Officer shall suo moto 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 (2) 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, call 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)No contribution payable by a mutawalli under the rule shall be remitted or reduced except with the previous sanction of the Board.(7)The reduction or remission sanctioned by the Board shall be operative only for the year for which it is sanctioned provided that where its continuance in subsequent year is found necessary, the Board shall give fresh sanction.(8)The Board may, on an application from a mutawalli, by order, sanction remission or reduction of the contribution to be paid by mutawalli in the following cases, namely -(a)loss of money, stores of articles of the waqf not due to the negligence of the mutawalli or other employees of the waqf;(b)loss of income due to failure of crop on account of drought or other unforeseen causes like flood;(c)paucity of funds due to the mismanagement of the previous mutawalli;(d)paucity of funds due to non-recovery of loans, advances and debt;(e)where the waqf supports an orphanage whose resources are insufficient for its due management; and(f)other causes, approved by the Board with three-fourths majority.(9)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.
