JUDGMENT : T.R. RAVI, J. The original petition has been filed challenging Exts.P3 and P5 orders issued by the III Additional Sub Court, Ernakulam in Cheque Application Nos.167 of 2018 and 165 of 2020 filed by the petitioner and the 3rd respondent respectively, in L.A.R.No.4 of 2011. 2. L.A.R.No.4 of 2011 was filed by the petitioner and the 3rd respondent as claimants 1 and 2. Properties belonging to the petitioner were acquired for the purpose of construction of NH-17 Edappally-Cheranelloor Road. The award was for an amount of Rs.5,25,628/-. The claimants prayed for reference, since they were dissatisfied with the compensation. The reference court answered the reference finding that the petitioner is entitled to Rs.2,35,589/-towards enhancement in land value and for consequential statutory benefits. The petitioner filed E.P.No.266 of 2017. While the execution petition was pending, the State deposited the amounts due to the petitioner in the court. The petitioner filed Cheque Application No.167 of 2018 which was dismissed by the court below directing the competent officer of the Waqf Board to prefer a cheque application as contemplated under Rule 94A of the Kerala State Waqf Rules, 1996. Thereafter, the 3rd respondent submitted Cheque Application No.165 of 2020 which has been allowed by Ext.P5 order. The petitioner has challenged the above two orders, whereby his right to receive the compensation as per the decree in L.A.R.No.4 of 2011 has been substantially affected. 3. Heard Sri S. Abdul Salam on behalf of the petitioner and Sri T.K. Saidalikutty, Standing Counsel for the 3rd respondent and the Senior Government Pleader for respondents 1 and 2. The Standing Counsel for the Wakf Board relies on the statutory provisions, in particular Rule 78 of the Kerala State Waqf Rules, 2019, to submit the amount should be made over to the Waqf Board alone. The petitioner contends that the amount shall be paid to the petitioner alone, going by the decree of the reference court. The standing Counsel also refers to Section 91 of the Act to contend that the very intention of the legislature was to ensure that the amounts received on acquisition of properties by the State are not frittered away or diverted for extraneous purposes and utilized under the strict supervision of the Waqf Board. 4. The standing Counsel also refers to Section 91 of the Act to contend that the very intention of the legislature was to ensure that the amounts received on acquisition of properties by the State are not frittered away or diverted for extraneous purposes and utilized under the strict supervision of the Waqf Board. 4. The court below, in directing the release of the amounts to the 3rd respondent, has relied on on the provisions contained in the Kerala State Waqf Rules. The relevant statutory provisions are extracted hereunder: Section 91 of the Wakf Act, 1995. “91. Proceedings under Act 1 of 1894.— (1) If, in the course of proceedings under the Land Acquisition Act, 1894 or under any law for the time being in force relating to the acquisition of land or other property, it appears to the Collector before an award is made that any property under acquisition is Wakf property, a notice of such acquisition shall be served by Collector on the Board and further proceedings shall be stayed to enable the Board to appear and plead as a party to the proceeding at any time within three months from the date of the receipt of such notice. Explanation.—The reference to the Collector in the foregoing provisions of this sub-section shall, in relation to any other law referred to therein, be construed, if the Collector is not the competent authority under such other law to make an award of the compensation or other amount payable for acquisition of land or other property thereunder, as a reference to the authority under such other law competent to make such award. (2) Where the Board has reason to believe that any property under acquisition is Waqf property, it may at any time before the award is made appear and plead as a party to the proceeding. (3) When the Board has appeared under the provisions of sub-section (1) or sub-section (2), no order shall be passed under section 31 or section 32 of the Land Acquisition Act, 1894 or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard. (3) When the Board has appeared under the provisions of sub-section (1) or sub-section (2), no order shall be passed under section 31 or section 32 of the Land Acquisition Act, 1894 or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard. (4) Any order passed under section 31 or section 32 of the Land Acquisition Act, 1894 or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard, shall be declared void if the Board, within one month of its coming to know of the order, applies in this behalf to the authority which made the order.” Rule 94A of Kerala Waqf Rules, 1996 “94A. Procedure relating to proceeds of Land Acquisition. - (1) Where any Wakf land is acquired, the proceeds of land acquisition shall be paid to the Wakf Board by the land acquisition authority and the Board shall cause the same to be deposited in a Scheduled Bank in the joint names of the Chairperson of the Wakf Board and the Muthawalli or Executive Officer of the concerned Wakf. (2) The amount so deposited shall be utilised by the Muthawalli or the Executive Officer, of the concerned Wakf, with the approval of the Board within six months of its receipt for the acquisition of other properties or for other purposes beneficial to the Wakf.” Rule 78 of Kerala State Waqf Rules, 2019 “78. Procedure relating to proceeds of Land Acquisition.-Where any waqf land is acquired the proceeds of land acquisition shall be paid to the Waqf Board by the land acquisition authority and the Board shall cause the same to be deposited in a scheduled bank in the joint names of the Chairperson of the Board and the mutawalli or executive officer of the concerned waqf.” 5. A reading of Section 91 would show that in the case of acquisition of properties belonging to Waqf, the Waqf Board should also be heard as a party to the proceedings. It also provides that an order passed without giving an opportunity of hearing to the Board, will be declared void, if the Board, within one month of its coming to know of the order, applies in this behalf, to the authority which made the order. It also provides that an order passed without giving an opportunity of hearing to the Board, will be declared void, if the Board, within one month of its coming to know of the order, applies in this behalf, to the authority which made the order. The Section does not say anything about the entitlement of the Waqf Board to the compensation payable on acquisition of properties of a registered Waqf; which obviously the Board cannot claim. The only amount that a Waqf is obliged to pay to the Waqf Board is the annual contribution under Section 72 of the Act. Section 72, while dealing with the net annual income of a Waqf, actually takes in such portion of the sale proceeds of immovable properties, which are not re-invested to earn income for the Waqf. The compensation received on acquisition of property of Waqf can only be equated to sale proceeds from sale of Waqf properties and it is only when such funds are not re-invested, will the Board get a portion of such amounts as contribution as stipulated in Section 72. That is to say, the Act does not contemplate any claim for the Waqf Board over such funds of the Waqf. The Act or the Rules, according to us, does not contemplate disbursement of the compensation on acquisition, after the claim for enhancement or any dispute on title is finally adjudicated by the competent civil court; as we will presently demonstrate. 6. Rule 94A which was brought in by way of an amendment in 2002, provides that the proceeds of land acquisition shall be paid to the Waqf Board by the Land Acquisition Authority and the Board will deposit the same in the joint names of the Chairperson of the Waqf Board and the Muthavalli or Executive Officer of the concerned Waqf. Rule 94A(2) provides that the amount so deposited shall be utilised by the Muthavalli or the Executive Officer, with the approval of the Board, within six months of its receipt, for acquisition of other properties or for other purposes beneficial to the Waqf. Rule 94A(2) provides that the amount so deposited shall be utilised by the Muthavalli or the Executive Officer, with the approval of the Board, within six months of its receipt, for acquisition of other properties or for other purposes beneficial to the Waqf. Rule 94A has now been replaced by Rule 78 Kerala State Waqf Rules, 2019, which says that where any waqf land is acquired, the proceeds of the acquisition shall be paid to the Waqf Board by the Land Acquisition Authority and the Board shall deposit the same in a Scheduled Bank in the joint names of the Chairperson of the Waqf Board and the Muthavalli or Executive Officer of the concerned Waqf. The restriction regarding the user of the funds has now been taken away since amended Rule 78 does not retain the provision contained in the prior rule 94A(2). However, if the funds are used for any purpose other than re-investing for earning income to the Waqf, the consequences of Section 72 will follow. 7. On a conjoint reading of Section 91 and Rule 78, we are of the opinion that the intention of the legislature is to ensure that at the initial stage of the acquisition of properties of a Wakf, the interests of the Wakf is protected by providing for the presence of the Wakf Board in the proceedings before the Acquisition Authority. Even if the muthawalli is not able to protect the interest of the Wakf for getting adequate compensation, the presence of the Wakf Board can be of assistance to the mutawalli in protecting the interests of the Wakf. Rule 78 will ensure that the money reaches the Wakf and does not fall into the hands of any wrongful claimant. Once the issue reaches the Reference Court, the Court has necessary powers to decide on the entitlement to the amount and also the question whether the compensation needs to be enhanced. The presence of the Wakf Board before the Reference Court, again, assists the Mutawalli and Wakf to safeguard their interests in getting the best compensation possible. Going by the statutory provisions, the role of the Wakf Board ends there. Once the Court decides on the entitlement for the sum received/enhanced as compensation, then the only entity entitled to the amount would be the concerned Wakf, represented through the Mutawalli. Going by the statutory provisions, the role of the Wakf Board ends there. Once the Court decides on the entitlement for the sum received/enhanced as compensation, then the only entity entitled to the amount would be the concerned Wakf, represented through the Mutawalli. The Wakf Board then recedes into its role of supervision of the management of the Wakf, its only claim being the contribution under Section 72. 8. The question posed before us is whether Rule 78 mandates that in a case where a court has granted enhancement of compensation in a land acquisition reference, the amounts deposited in Court in satisfaction of the decree, should also be dealt with in the same manner as is prescribed under Rule 78. Rule 78 can, on a plain reading, be understood only to mean as a mandate to the Land Acquisition Authority to disburse the amounts to the Wakf Board. The said mandate cannot be extended, in our opinion, to the court of law, since the court cannot be equated to the Land Acquisition Authority, by any stretch of imagination. The decretal amount which has been deposited in the court has necessarily to be released to the decree holder and to no other person. Moreover, when the Statute itself does not impose such a condition, the same cannot be imposed by means of a subordinate legislation. The original petition is allowed. The orders Exts.P3 and P5 are set aside. The court below is directed to act on the cheque application submitted by the petitioner and release the amounts to the petitioner.