Section 46

(2) The Board may in the case otf 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 erf 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[1] be personally "liable for such contribution which may be realised from his person ••or property in the manner aforesaid. CHAPTER VI FINANCE OF THE BOARD 46. Annual contributions payable to the Board. — (1) The mutawalli -of every wakf shall pay annually to the Board such contribution not exceeding five per cent, of the net annual income of such of its property as is situate in the State as the Board may, subject to the sanction of the State Government, from time to[1] time, determine: Provided that no such contribution shall be payable by the muta• walli of a wakf of which the net annual income does not exceed one . hundred rupees.