While determining income for purposes of contribution expenses has to be deducted.

These petitions are filed by the Mutawallis of the various Wakf properties questioning the legality of the State Wakf Board claiming a certain percentage of contribution from the entire income of the Wakf properties, when only a portion of the income from such properties are set apart for religious, charitable or pious purposes. The petitioners are claiming relief by way of prohibition or certiorari, to forbear the Board from making its demand or to quash the notice issued by the State Wakf Board respectively.

In W.P. No. 289 of 1964, ten per cent of the income has been set apart for religious charitable and pious purposes. In W.P. No. 1278 of 1964, a certain portion of the income from and out of the wakf properties has been set apart for charitable purposes. So also in W.P. Nos. 1279 and 1280 of 7964. In W.P. No. 1440 of 1964, a Wakf has been created for the maintenance and support of the founder’s family, children and descendants and a sum of Rs. 480 annually to certain charities, viz., three mosques and to an Arabic College at Vaniyambadi. In W.P. No. 1514 of 1964, by a trust deed the founder has set apart 10/16 share for the performance of charities and 6/16 share for his santhathis. In W.P. No. 1411 of 1965, the founder has set apart Rs. 2,200 for certain charities mentioned in the trust deed. In W.P. No. 4566 of 1965, a one third share of the net income has been set apart for charities. In W.P. No. 196 of 1964 and W.P. No. 668 of 1964 and W.P. No. 692 of 1964 Wakfs are created for the maintenance support and benefit of the founders and their families and descendants, and in the event of the extinction of the descendants the wakf properties should be utilised for charitable purposes mentioned in the deed.

‘Wakf in Muslim Law means a permanent dedication by a Muslim of any property for any purpose recognised by Muslim Law as religious, pious and charitable.. A wakf is created by mere declaration of endowment by the owner of the property, and upon such declaration the property immediately vests in God Almighty. There are two classes of Wakfs, public and private. In the case of a Public Wakf, the property, namely the corpus as well as the usufruct, vests in God, since the usufruct becomes immediately applicable to the enumerated holy purposes. In the case of Private Wakf or Wakf-alal-aulad, only the corpus of the property vests in God immediately, and the enjoyment of the usufruct is postponed till after the extinction of the Wakf, his family and descendants. A Public Wakf is one for religious, pious and charitable purposes ; and a Private Wakf is one for the benefit of the settlor’s family and descendants. Such a private wakf was made legal and valid under Muslim Law by the Musselman Wakf Validating Act of 1913.

The contention of the petitioners is that the State Wakf Board has no jurisdiction either to claim, demand or collect contribution form the income of the properties in respect of a Private Wakf of Wakf-alal-aulad. The Board has got only a limited jurisdiction to claim contribution, i.e., it can collect contribution only in respect of the income set apart for religious, pious and charitable purposes. The petitioners contend that the section itself makes this clear, for, section 3 (1) (iii) includes a Wakf-alal-aulad to the extent to which the property is dedicated for any purpose recognised by Muslim law as pious, religious or charitable. Thus the contention of the petitioners is that in the case of composite Wakfs, i.e., wherever wakfs are created not only for the benefit of the settlor, his family and descendants but also for religious, charitable and pious purposes, the Board can claim contribution only from the share of the properties which are exclusively set apart for religious, charitable and pious purposes and that in the case of Wakf simpliciter the Board has no jurisdiction to claim or demand contribution from its income.

But the State Wakf Board contends that it has got jurisdiction wherever a wakf is