(1) The mutawalli of every wakf shall pay annually to the Board such contribution not exceeding 1*[six] per cent. of the 2*[net annual income accruing in the State to the wakf] as for certain words (with retrospective effect). 124A the Board may, subject to the sanction of the State Government, from time to time, determine: Provided that no such contribution shall be payable by the mutawalli of a wakf of which the net annual income does not exceed one hundred rupees.
(2) The Board may in the case of any particular wakf reduce or remit such contribution for such time as it thinks fit.
(3) The mutawalli of a wakf may realise the contributions payable by him under sub-section (1) from the various persons entitled to receive any pecuniary or other material benefits from the wakf, 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 the benefits receivable by such person bears to the entire net annual income of the wakf: Provided that if there is any income of the wakf available in excess of the amount payable as dues under this Act, other than as the contribution under sub-section (1), and in excess of the amount payable under the wakf deed, the contribution shall be paid out of such income.
(4) The contribution payable under sub-section (1) in respect of a wakf shall, subject to the prior payment of any dues to the Government or any local authority or of any other statutory first charge on the wakf property or the income thereof, be a first charge on the income of the wakf and shall be recoverable, on a certificate issued by the Board after giving the mutawalli concerned an opportunity of being heard, as an arrear of land revenue.
(5) If a mutawalli realises the income of the wakf and refuses to pay or does not pay such contribution, he shall also be personally liable for such contribution which may be realised from his person or property in the manner aforesaid.
For the purpose of giving effect to the provisions of this Act, the Board may, with the previous sanction of the State Government, borrow such sum of money and on such terms and conditions as the State Government may determine and the Board shall repay the money borrowed, together with any interest or costs due in respect thereof, according to the terms and conditions of the loan.
1*[(1) All monies received or realised by the Board under this Act and all other monies received as donations, benefactions or grants by the Board shall form a fund to be called the Wakf Fund.
(1A) All monies received by the Board as donations, benefactions and grants shall be deposited and accounted for under a separate sub- head.]
(2) Subject to any rules that may be made by the State Government in this behalf, the Wakf Fund shall be under the control of the Board.
(3) The Wakf Fund shall be applied to-
(a) Repayment of any loan incurred under section 47 and payment of interest thereon;
(b) Payment of the cost of audit of the Wakf Fund and the accounts of wakfs;
(c) Payment of the salary and allowances of the Secretary and staff of the Board;
(d) Payment of travelling allowances to the Chairman, members, Secretary and staff of the Board;
(e) Payment of all expenses incurred by the Board in the performance of the duties imposed, and the exercise of the powers conferred, by or under this Act.
(4) If any balance remains after meeting the expenditure referred to in sub-section (3), the Board may use any portion of such balance for the preservation and protection of wakf properties or for such other purposes as it may deem fit.
The Board shall in every year prepare, in such form and at such time as may be prescribed, a budget for the next financial year showing the estimated receipts and expenditure during that financial year and forward a copy of the same to the State Government.
The Board shall cause to be maintained such books of account and other books in relation to its accounts in such form and in such manner as may be prescribed.
(1) The accounts of the Board shall be audited and examined annually by such auditor as may be appointed by the State Government.
(2) The auditor shall submit his report to the State Government and the report of the auditor shall, among other things, specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct and any other matter which the auditor considers it necessary to 124C report; and the report shall also contain the name of any person who, in the opinion of the auditor, is responsible for such expenditure or failure and the auditor shall in every such case certify the amount of such expenditure or loss as due from such person.
(3) The cost of the audit shall be paid from the Wakf Fund.
The State Government shall examine the auditor's report and may call for the explanation of any person in regard to any matter mentioned therein, and shall pass such orders on the report as it thinks fit.
(1) Every sum certified to be due from any person by an auditor in his report under section 51 unless such certificate is modified or cancelled by an order of the State Government made under section 52, and every sum due on a modified certificate shall be paid by such person within sixty days after the service of a demand for the same issued by the State Government.
(2) If such payment is not made in accordance with the provisions of sub-section (1), the sum payable may, on a certificate issued by the Board after giving the person concerned an opportunity of being heard, be recovered in the same manner as an arrear of land revenue.
Repealed by the Wakf (Amendment) Act, 1964 (34 of 1964.), s.
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