Administration of Muslim Law (Wakaf and Nazar Am) Rules

These Rules may be cited as the Administration of Muslim Law (Wakaf and Nazar Am) Rules.

For the purposes of section 61(3)(c) of the Act, a sinking fund established and maintained under section 61(3) of the Act for a wakaf or nazar am may be used for the following purposes:

investing any portion of the net annual income of that wakaf or nazar am that is transferred to the sinking fund under section 61(4) of the Act;

distributing monetary gifts to the beneficiaries of that wakaf or nazar am.

For the purposes of determining the net annual income of a wakaf or nazar am mentioned in section 61(4) and (5) of the Act, every mutawalli of a wakaf or nazar am must keep, or cause to be kept, proper accounts and records of all receipts, expenditure and investment of moneys belonging to that wakaf or nazar am.

For the purposes of section 61(5) of the Act, the mutawalli of a wakaf or nazar am must submit to the Majlis a recommendation in writing on the percentage of the net annual income of the wakaf or nazar am that is to be transferred under section 61(4) of the Act to the sinking fund established and maintained under section 61(3) of the Act for that wakaf or nazar am.

An application to register a wakaf under section 64(3) of the Act shall be in the Form set out in the Schedule.

The register of wakafs maintained by the Majlis under section 64(9) of the Act may be inspected by any person, on such days and during such hours as the Majlis may determine, upon payment of $16 for every inspection.

A copy of —

an extract from the register of wakafs may be obtained upon payment of 30 cents; and

any other document attached thereto of a wakaf may be obtained upon payment of $17.

A fee of $4 is payable for the certification of each copy of an extract from the register of wakafs or other document.

The register of wakafs maintained by the Majlis under section 64(9) of the Act may be inspected by any person, on such days and during such hours as the Majlis may determine, upon payment of $16 for every inspection.

A copy of —

an extract from the register of wakafs may be obtained upon payment of 30 cents; and

any other document attached thereto of a wakaf may be obtained upon payment of $17.

A fee of $4 is payable for the certification of each copy of an extract from the register of wakafs or other document.

Where the Majlis desires to cause a wakaf to be registered under section 64(10) of the Act, the Majlis may —

require any person who in the opinion of the Majlis is able to furnish any information regarding any property, movable or immovable, which the Majlis reasonably believes is the subject of the wakaf, to furnish such information; and

notify every person who has an interest in the property.

Every mutawalli of a wakaf shall, in preparing any financial statements required under the Second Schedule to the Act, adhere to the generally accepted accounting principles, standards and practices.

These Rules do not apply to any wakaf created by the Majlis under section 58(3A) of the Act.