PUTHANPALLI JARAM Vs. KERALA WAKF BOARD

JUDGEMENT

(1.) Petitioner is the Secretary of Puthanpalli Jaram, Madrassa and Hospital Paripalana Committee. There is a famous Jaram in Perumpadappu known as Puthanpalli Jaram where a saintly person is buried. The Jaram attracts large number of devotees and pilgrims throughout the year. The devotees make offerings in cash in the Bhandaram kept at the Jaram and the income so derived from this source is very large.

(2.) Section 46 of the Wakf Act provides that the Mutawalli of every wakf, the net annual income of which is not less than one thousand, rupees, shall pay annually, out of the net annual income derived by the wakf, such contribution, not exceeding six per cent of such annual income as may be prescribed, to the Board for the services rendered by such Board to the wakf, Explanation (1) lays down that "net annual income'" shall mean gross income of the wakf from all sources, including nazars and offerings which do not amount to contributions to the corpus of the wakf, after deducting items mentioned therein. Proviso to that clause further provides that the interest on income, if any, accruing from such donation or offerings shall be taken into account in calculating the gross annual income. Second proviso to Explanation (1) states that items of receipts mentioned under that proviso shall not be deemed to be income for the purpose of this Section and Item (f) therein is donations in cash or kind or offerings made by the donors as contribution to the corpus of the wakf. Proviso to (f) states that interest on income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income. Item (g) under the second proviso is voluntary contributions received in cash or kind for a specific service to be performed by the wakf and expended on such service and accordingly that item also will not be deemed to be income for the purpose of Section 46.

(3.) Section 3(g) defines "net annual income" as meaning, the net annual income determined in accordance with the provisions of the Explanations to Sub-Section (1) of S. 46. Thus all the income described therein except those items enumerated under Explanation (1) as exempted categories are liable to be included in determining the net annual income.