particular waqf reduce or remit such contribution for such time as it thinks fit.
Section 72(3) states that the mutawalli of a waqf may realize the contributions payable by
him under sub-section (1) from the various persons entitled to receive any pecuniary or other material
benefit from the waqf, but the sum realizable 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 waqf:
If there is any income of the waqf 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
waqf deed, the contribution shall be paid out of such income.
Section 72(4) provides that the contribution payable under sub-section (1) in respect of a
waqf 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 waqf property or the income thereof, be a first charge on the
income of the waqf 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.
Section 72(5) provides that if a mutawalli realizes the income of the 1[waqf] and refuses to
pay or does not pay such contribution, he shall also be personally liable for such contribution which
may be realized from his person or property in the manner aforesaid.
Section 72(6) states that where, after the commencement of this Act, the mutawalli of a waqf
fails to submit a return of the net annual income of the waqf within the time specified therefor or
submits a return which, in the opinion of the Chief Executive Officer is incorrect or false in any
material particular, or which does not comply with the provisions of this Act or any rule or order
made thereunder, the Chief Executive Officer 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 so assessed or revised shall be deemed to be the net annual
income of the waqf for the purposes of this section:
Provided that no assessment of net annual income or revision of return submitted by mutawalli
shall be made except after giving a notice to the mutawalli calling upon him to show cause, within
the time specified in the notice, as to why such assessment or revision of the return shall not be made
and every such assessment or revision shall be made after considering the reply if any, given by the
mutawalli.
Section 72(7) states that Any mutawalli who is aggrieved by the assessment or revision
made by the Chief Executive Officer, under sub-section (6), may prefer an appeal to the Board within
thirty days from the date of the receipt of the assessment or revision of return and the Board may,
after giving the appellant a reasonable opportunity of being heard, confirm, reverse or modify the
assessment or revision or the return and the decision of the Board thereon shall be final.
Section 72(8) provides that if, for any reason, the contribution or any portion thereof leviable
under this section has escaped assessment in any year, whether before or after the commencement of
this Act, the Chief Executive Officer may, within five years from the last date of the year to which
such escaped assessment relates serve upon the mutawalli a notice assessing him with the
contribution or portion thereof which had escaped assessment, and demanding payment thereof
within thirty days from the date of service of such notice, and the provisions of this Act and the rules
made thereunder, shall, as far as may be, apply as if the assessments were made under this Act, in the
first instance.
POWER OF CHIEF EXECUTIVE OFFICER TO DIRECT BANKS OR OTHER PERSON
TO MAKE PAYMENTS
Section 73(1) provides that notwithstanding anything contained in any other law for the time being
in force, the Chief Executive Officer, if he is satisfied that it is necessary and expedient so to do,
make an order directing any bank in which, or any person with whom any money belonging to a
waqf is deposited, to pay the contribution, leviable under section 72, out of such money, as may be
standing to the credit of the waqf in such bank or may be deposited with such person, or out of the
moneys which may, from time to time, be received by bank or other person for or on behalf of the
waqf by way of deposit, and on receipt of such orders, the bank or the other person, as the case may
be, shall, when no appeal has been preferred under sub-section (3), comply with such orders, or