43.
| (1) There shall be a Muslim Charities Fund (hereinafter referred to as the " fund "), and the fund shall be administered by the board. |
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| (2) Subject as hereinafter provided, it shall be the duty of the trustee or trustees of each mosque referred to in Part II or Part III, Muslim shrine or place of religious resort referred to in Part IV, or Muslim charitable trust or wakf referred to in Part V, in respect of that mosque, shrine, place, trust or wakf, to pay to the Commissioner in each year to be credited to the fund, within twenty-one days after the date on which the statement referred to in section 46 is required to be furnished, a contribution on the total income of that mosque, shrine, place, trust or wakf, less any sums paid out of such income as rates and taxes, during the period of twelve months immediately preceding the thirty-first day of March of that year, calculated at such of the rates specified in the First |
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| (3) In addition to the contribution referred to in subsection (2), there shall be credited to the fund all such sums as may from time to time be paid or bequeathed to the Commissioner as donations to the fund. |
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| (4) Any contribution payable to the Commissioner under subsection (2) shall be recoverable in such manner as may be prescribed. |
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| (5) Subject to and in accordance with the provisions of this Part and of any regulations referred to in subsection (7), the Commissioner shall be responsible for the management of the fund and for the due application of the moneys and income thereof for such purposes as may be approved by the board. |
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| (6) All actions and other proceedings in respect of the fund shall be by or against the Commissioner; and all contracts and other transactions with respect to the fund shall be entered into by the Commissioner or some officer authorized by the Commissioner for the purpose. |
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| (7) Regulations may be made providing for the manner in which the conditions subject to which the powers, duties and functions assigned to the Com missioner by subsection (5) shall be exercised and performed. |
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| (8) The accounts of the fund shall be maintained by or under the direction of the Commissioner and audited by an auditor, or by any other person, approved by the board and shall be accompanied by a report of the person auditing the accounts. |
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| (9) For the purposes of this section, section 46, and the First Schedule hereto, the total income in respect of a Muslim charitable trust or wakf shall not include income from a mosque or Muslim shrine or place of religious resort. |
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Sri Lanka Consolidated Acts