( 1 ) THE Court made the following : the petitioner is stated to be the mutawalli of the Mosque Sunni, situated in the premises of Lakkadshah Makkan, Cottonpet. The said mosque was notified as a Wakf by the Notification dt. 7th June 1965 issued under sub-sec. (2) of S. 5 of the Wakf Act (The Act' ). ( 2 ) THE petitioner has all along been contending that the said Mosque is not a wakf to be covered under the Act. He has already instituted a suit o. S. No. 203/66 in the Court of the 1st Additional Civil Judge, Bangalore, to delete the name of the said Mosque in the list of wakfs notified by Section 5 (2) of the Act. ( 3 ) DURING the pendency of the suit, the Mysore State Board of Wakfs which I shall call as 'the Board', called upon the petitioner to pay, rs. 5,073-64 as contribution payable under S. 46 (1) of the Act. On the petitioner's refusal to pay, the Board issued a certificate under S. 46 (4) of the act with a request to the Deputy Commissioner to recover that sum as arrears of land revenue. The petitioner challenges the legality of the proceedings taken by the Board in this petition under Art. 226. ( 4 ) SECTION 46, so far as it is relevant provides -:" 46. 'annual contributions payable to the Board.- (1)- The mutawalli of every wakf shall pay annually to the Board such contribution not exceeding six per cent, of the net annual income accruing to the State to the wakf as the Board may, subject to the sanction of the state Government, from time to time determine. Provided that no such contribution shall be payable by the mutawalli of a wakf of which the net annual income does not exceed one hundred rupees. (2) The Board may in the case of any particular wakf reduce or remit such contribution for such time as it thinks fit. (3) (Omitted ). (4) The contribution payable under sub-sec. Provided that no such contribution shall be payable by the mutawalli of a wakf of which the net annual income does not exceed one hundred rupees. (2) The Board may in the case of any particular wakf reduce or remit such contribution for such time as it thinks fit. (3) (Omitted ). (4) The contribution payable under sub-sec. (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 be personally liable for such contribution which may be realised from his personal property in the manner aforesaid " ( 5 ) THE expression, 'the net annual income' referred to in S. 46 (1), is defined under Section 3 (g) of the Act, as follows :"'net annual income', in relation to wakf, means the gross income thereat from all sources in year excluding only- (i) land revenue, cess, rates and taxes payable to the Government or any local authority ; and, (ii) donations given or offerings made with a specific direction that they shall form part of the corpus of the wakf: provided that the interest or income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income. " ( 6 ) THE Board have demanded the contribution from the petitioner on the basis of provisional net income of the Mosque Sunni. It appears to me that the demand was not valid for two reasons. Firstly, the Board have no jurisdiction to levy contribution on the provisional net income of the wakf and secondly, the ascertainment of even the provisional net income was without any basis. ( 7 ) MR. Riazuddin, learned Counsel for the Board, has produced before me, the relevant records pertaining to the case. Before the Board, the petitioner did riot file audited accounts pertaining to the Mosque. ( 7 ) MR. Riazuddin, learned Counsel for the Board, has produced before me, the relevant records pertaining to the case. Before the Board, the petitioner did riot file audited accounts pertaining to the Mosque. There was no other evidence which formed the basis for ascertaining the net income of the Mosque. The Board have also not filed statement of objections in this writ petition justifying the impugned contribution. In these circumstances ; it has to be held that the determination of even the provisional net income by the Board was arbitrary and without evidence. ( 8 ) SEC. 46 (1)PROVIDES for the payment of contribution not exceeding six per cent, of the net annual income of the wakf. The net annual income must be determined in the manner laid down by its definition under Section 3 (g) of the Act. The Board must have the annual gross income of the wakf. From that it must deduct land revenue, cess, rates and taxes payable in respect of the property of the wakf. It must also deduct donations or offerings, if any, made with a specific direction that they shall form part of the corpus of the wakf. 'the interest or income accruing from such donations or offerings form part of the income of the wakf. When the actual net annual income is so properly determined, the Mutawalli can be asked to pay the contribution by the board. It seems to me, therefore, that the Board cannot demand and recover contribution on the estimates of the provisional net income of any wakf. ( 9 ) IN the result, the petition is allowed. The impugned demand notice (Annexure-D) is hereby quashed with a direction to the Tihsildar-respondent 2 to forbear from recovering the amount of Rs. 5,073-64 from the petitioner as arrears of land revenue. No costs. --- *** --- .