Section 68 in The Waqf Act, 1995

Title: Duty of mutawalli or committee to deliver possession of records, etc.

Description: (1) Where any mutawalli or committee of management has been removed by the Board in accordance with provisions of this Act, or of any scheme made by the Board, the mutawalli or the committee so removed from the office (hereinafter in this section referred to as the removed mutawalli or committee) shall hand over charge and deliver possession of the records, accounts and all properties of the 1[waqf] (including cash) to the successor mutawalli or the successor committee, within one month from the date specified in the order. (2) Where any removed mutawalli or committee fails to deliver charge or deliver possession of the records, accounts and properties (including cash) to the successor mutawalli or committee within the time specified in sub-section (1), or prevents or obstructs such mutawalli or committee, from obtaining possession thereof after expiry of the period aforesaid, the successor mutawalli or any member of the successor committee may make an application, accompanied by a certified copy of the order appointing such successor mutawalli or committee, to any 1[District Magistrate, Additional District Magistrate, Sub-Divisional Magistrate or their equivalent] within the local limits of whose jurisdiction any part of the 2[waqf] property is situated and, thereupon such 1[District Magistrate, Additional District Magistrate, Sub-Divisional Magistrate or their equivalent] may, after giving notice to the removed mutawalli or members of the removed committee, make an order directing the delivery of charge and possession of such records, accounts and properties (including cash ) of the 2[waqf] to the successor mutawalli or the committee, as the case may be, within such time as may be specified in the order. (3) Where the removed mutawalli or any member of the removed committee, omits or fails to deliver charge and possession of the records, accounts and properties (including cash) within the time specified by 3[any Magistrate] under sub-section (2) the removed mutawalli or every member of the removed committee, as the case may be, shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to eight thousand rupees, or with both. (4) Whenever any removed mutawalli or any member of the removed committee omits or fails to comply with the orders made by 3[any Magistrate] under sub-section (2), 3[any Magistrate] may authorise the successor mutawalli or committee to take charge and possession of such records, accounts, properties (including cash) and may authorise such person to take such police assistance as may be necessary for the purpose. (5) No order of the appointment of the successor mutawalli or committee, shall be called in question in the proceedings before 3[any Magistrate] under this section. (6) Nothing contained in this section shall bar the institution of any suit in a competent civil court by any person aggrieved by any order made under this section, to establish that he has right, title and interest in the properties specified in the order made by 3[any Magistrate] under sub-section (2). 1. Subs. by Act 27 of 2013, s. 38, for "Magistrate of the first class" and "Magistrate" (w.e.f. 1-11-2013). 2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013). 3. Subs. by s. 38, ibid., for "the Magistrate" (w.e.f. 1-11-2013).

Title: Power of Board to frame scheme for administration of waqf

Description: 69. Power of Board to frame scheme for administration of 1[waqf].-- 2[(1) Where the Board is satisfied after an enquiry, whether on its own motion or on the application of not less than five persons interested in any waqf, to frame a scheme for the proper administration of the waqf, it may, by an order, frame such scheme for the administration of the waqf, after giving reasonable opportunity and after consultation with the mutawalli or others in the prescribed manner.] (2) A scheme framed under sub-section (1) may provide for the removal of the mutawalli of the 1[waqf] holding office as such immediately before the date on which the scheme comes into force: Provided that where any such scheme provides for the removal of any hereditary mutawalli, the scheme shall also provide for the appointment of the person next in hereditary succession to the mutawalli so removed, as one of the members of the committee appointed for the proper administration of the 1[waqf]. (3) Every order made under sub-section (2) shall be published in the prescribed manner, and, on such publication shall be final and binding on the mutawalli, and all persons interested in the 1[waqf]: Provided that any person aggrieved by an order made under this section may, within sixty days from the date of the order, prefer an appeal to the Tribunal and after hearing such appeal, the Tribunal may confirm, reverse or modify the order: Provided further that the Tribunal shall have no power to stay the operation of the order made under this section. (4) The Board may, at any time by an order, whether made before or after the scheme has come into force, cancel or modify the scheme. (5) Pending the framing of the scheme for the proper administration of the 3[waqf], the Board may appoint a suitable person to perform all or any of the functions of the mutawalli thereof and to exercise the powers, and perform the duties, of such mutawalli. 1. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013). 2 Subs. by s. 39, ibid., for sub-section (1) (w.e.f. 1-11-2013). 3 Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).

Title: Inquiry relating to administration of waqf

Description: 70. Inquiry relating to administration of 1[waqf].--Any person interested in a 1[waqf] may make an application to the Board supported by an affidavit to institute an inquiry relating to the administration of the 1[waqf] and if the Board is satisfied that there are reasonable grounds for believing that the affairs of the 1[waqf] are being mismanaged, it shall take such action thereon as it thinks fit. 1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).

Title: Manner of holding inquiry

Description: (1) The Board may, either on an application received under section 2[70] or on its own motion,-- (a) hold an inquiry in such manner as may be prescribed; or (b) authorise any person in this behalf to hold an inquiry into any matter relating to a 1[waqf] and take such action as it thinks fit. (2) For the purposes of an inquiry under this section, the Board or any person authorised by it in this behalf, shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) for enforcing the attendance of witnesses and production of documents. 1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013). 2. Subs. by s. 40, ibid., for "73" (w.e.f. 1-11-2013).

Title: Annual contribution payable to Board.

Description: (1) The mutawalli of every 1[waqf], the net annual income of which is not less than five thousand rupees, shall pay annually, out of the net annual income derived by the 1[waqf], such contributions, not exceeding seven per cent. of such annual income, as may be prescribed, to the Board for the services rendered by such Board to the 1[waqf]. Explanation I .--For the purposes of this Act, "net annual income" shall mean the gross income of the 1[waqf] from all sources, including nazars and offerings which do not amount to contributions to the corpus of the 2[auqaf], in a year after deducting therefrom the following, namely:-- (i) the land revenue paid by it to the Government; (ii) the rates, cesses, taxes and licence fees, paid by it to the Government or any local authority; (iii) expenditure incurred for all or any of the 3[in respect of lands directly under cultivation by the mutawalli for the benefit of the waqf], namely:-- (a) maintenance of, or repairs to, irrigation works, which shall not include the capital cost of irrigation; (b) seeds or seedlings; (c) manure; (d) purchase and maintenance of agricultural implements; (e) purchase and maintenance of cattle for cultivation; (f) wages for ploughing, watering, sowing, transplanting, harvesting, threshing and other agricultural operations: Provided that the total deduction in respect of an expenditure incurred under this clause shall not exceed 4[twenty per cent.] of the income derived from lands belonging to the 1[waqf]: 5[Provided further that no such deduction shall be permitted in respect of waqf land given on lease, by whatever name called, whether batai or share cropping or any other name.] (iv) expenditure on sundry repairs to rented buildings, not exceeding five per cent. of the annual rent derived therefrom, or the actual expenditure, whichever is less; (v) sale proceeds of immovable properties or rights relating to, or arising out of immovable properties, if such proceeds are reinvested to earn income for the 6[waqf]: Provided that the following items of receipts shall not be deemed to be income for the purposes of this section, namely:-- (a) advances and deposits recovered and loans taken or recovered; (b) deposits made as security by employees, lessees or contractors and other deposits, if any; (c) withdrawals from banks or of investments; (d) amounts recovered towards costs awarded by courts; (e) sale proceeds of religious books and publications where such sales are undertaken as an un-remunerative enterprise with a view to propagating religion; (f) donations in cash or kind or offerings made by the donors as contribution to the corpus of the 6[waqf]: Provided that interest on income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income; (g) voluntary contributions received in cash or kind for a specific service to be performed by the 6[waqf] and expended on such service; (h) audit recoveries; Explanation II.--In determining the net annual income for the purposes of this section, only the net profit derived by any 6[waqf] from its remunerative undertakings, if any, shall be taken as income, and in respect of its non-remunerative undertakings, such as, schools, colleges, hospitals, poor homes, orphanages or any other similar institutions, the grants given by the Government or any local authority or 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 6[waqf] reduce or remit such contribution for such time as it thinks fit. (3) The mutawalli of a 6[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 6[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 6[waqf]: Provided that if there is any income of the 6[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 6[waqf] deed, the contribution shall be paid out of such income. (4) The contribution payable under sub-section (1) in respect of a 6[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 6[waqf] property or the income thereof, be a first charge on the income of the 6[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 7[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 7[waqf] fails to submit a return of the net annual income of the 7[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 7[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 7[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 and the decision of the Board thereon shall be final. (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. 1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013). 2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013). 3. Subs. by s. 41, ibid., for "following purposes" (w.e.f. 1-11-2013). 4. Subs. by s. 41, ibid., for "ten per cent." (w.e.f. 1-11-2013). 5. Ins. by Act 27 of 2013, s. 41 (w.e.f. 1-11-2013). 6. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013). 7. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).

CHAPTER 6 MAINTENANCE OF ACCOUNTS OF AUQAF