Penalties
61. (1) If a mutawalli fails-
(a) to apply for enrolment; or
(b) to maintain clear and accurate accounts and furnish statements of particulars or of accounts or returns as required by this Ordinance; or
(c) to supply information or particulars as required by the Administrator or a person authorised by him; or
(d) to allow inspection of waqf properties accounts, or records, or deeds and documents relating thereto, or assist enquiries and investigations, if called upon to do so by the Administrator or a person authorised by him; or
(e) to deliver possession of any waqf property if ordered by the Administrator or the Court; or
(f ) to carry out the directions of the Administrator or a person authorised by him; or
(g) to pay the contribution payable under section 71; or
(h) to pay the dues of any individual beneficiary of a waqf payable to him in terms of the waqf-deed; or
(i) to furnish accounts and other full and accurate information as to the position and affairs of the waqf to the beneficiary or any person interested in a waqf in terms of the waqf-deed; or
( j) to pay towards and look after, the proper maintenance and preservation of any mosque or other religious, charitable and educational institution or establishment, in terms of the waqf deed; or
(k) to discharge any public dues; or
(l) to co operate with the Committee and carry out its directions in the performance of its functions; or
(m) to protect title to the waqf property and look after its preservation and safety; or
(n) to do any other act which he is lawfully required to do by or under this Ordinance; he shall, unless he satisfies the Court that there was reasonable cause for his failure, be punishable with fine which may extend to [twenty thousand] taka and, in default with simple imprisonment which may extend to six months:
Provided that when a mutawalli has been prosecuted for failure to pay the contribution payable under section 71 of this Ordinance, the amount of fine shall not be less than double the amount of the contribution due and unpaid, subject to the maximum of [twenty thousand] taka.
(2) If a mutawalli furnishes any statement, return or information referred to in clause (b) or clause (c) of sub-section (1) which he knows or has reason to believe to be false, misleading, inaccurate or untrue in any material particular, he shall be punishable with fine which may extend to [twenty thousand] taka and in default with simple imprisonment which may extend to six months.
(3) The fine imposed by the Court under sub section (1) or (2) and under section 63 shall, if realised, be paid and credited to the Waqf Fund.