Ins. by s. 41, ibid . (w.e.f. 01-11-2013). — LIST OF AMENDING ACTS

4 . Ins. by s. 41, ibid . (w.e.f. 01-11-2013). donations received from the public or fees collected from the pupils of educational institutions shall not be taken as income. (2) The Board may in the case of any mosque or orphanage or any particular 1 [waqf] reduce or remit such contribution for such time as it thinks fit. (3) The mutawalli of a 1 [waqf] may realise the contributions payable by him under sub-section (1) from the various persons entitled to received any pecuniary or other material benefit from the 1 [waqf], 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 1 [waqf]: Provided that if there is any income of the 1 [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 1 [waqf] deed, the contribution shall be paid out of such income. (4) The contribution payable under sub-section (1) in respect of a 1 [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 1 [waqf] property or the income thereof, be a first charge on the income of the 1 [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. (5) If a mutawalli realises 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 realised from his person or property in the manner aforesaid. (6) Where, after the commencement of this Act, the mutawalli of a 1 [waqf] fails to submit a return of the net annual income of the 1 [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 1 [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 1 [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. (7) 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 2*** . (8) 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.

Section 4