71. (1) The mutawalli of every waqf shall pay annually to the office of the Administrator contribution at the rate of five per cent of the net available income of the waqf. (2) The Administrator may, in the case of any particular waqf and in the interest thereof, reduce or remit any such contribution for such time as it thinks fit if the income of the waqf concerned so deteriorates for any reason as would justify such reduction or remission. (3) Subject to any provisions in the waqf deed, the mutawalli may realise the contributions payable by him under sub section (1) from the various persons entitled to receive any pecuniary or other material benefits from the waqf, but the sum realisable from any one of such persons shall not exceed such amount as shall bear to the total contribution payable, the same proportion as the value of benefits receivable by such person bears to the entire net available income of the waqf: Provided that, if there is any income of the waqf available in excess of the amount payable as dues under this Ordinance, other than as the contribution, and in excess of the amount payable under the waqf deed, the contribution shall be paid out of such income. (4) The contribution payable under sub section (1) in respect of a waqf shall, subject to the prior payment of any dues to the Government or to any local authority, and of any other statutory first charge on the waqf property or the income thereof, be a first charge on the income of the waqf and shall be recoverable as a public demand, under the ¹[* * *] Public Demands Recovery Act, 1913. (5) If a mutawalli realises the income of the waqf 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 person or property in the manner aforesaid. (6) Where a mutawalli dies or retires without paying the arrears of contribution due, the next succeeding mutawalli shall be liable to pay such arrears out of the income of the waqf. (7) All mosques which have no landed property for their maintenance or which have such property with an income of less than Tk. ²[10,000] per annum, shall be exempted from the levy of any contribution under sub section (1).