(1) If a mutawalli fails to---
(a) apply for the registration of a [auqaf];
(b) furnish statements of particulars or accounts or returns as required under this Act;
(c) supply information or particulars as required by the Board;
(d) allow inspection of [waqf] properties, accounts, records or deeds and documents relating thereto;
* * * * *
(g) discharge any public dues; or
(h) do any other act which he is lawfully required to do by or under this Act,
[he shall, unless he satisfies the court or the Tribunal that there was reasonable cause for his failure, be punishable with a fine which shall not be less than twenty thousand rupees but which may extend to fifty thousand rupees.]
[(1A) If a mutawalli fails to---
(i) deliver possession of any waqf property, if ordered by the Board or the Tribunal;
(ii) carry out the directions of the Collector or the Board;
(iii) do any other act which he is lawfully required to do by or under this Act;
(iv) provide statement of accounts under section 46;
(v) upload the details of waqf under section 3B,
he shall be punishable with imprisonment for a term which may extend to six months and also with a fine which shall not be less than twenty thousand rupees but which may extend to one lakh rupees.]
(2) Notwithstanding anything contained in sub-section (1), if---
(a) a mutawalli omits or fails, with a view to concealing the existence of a [waqf], to apply for its registration under this Act,---
(i) in the case of a [waqf] created before the commencement of this Act, within the period specified therefor in sub-section (8) of section 36;
(ii) in the case of any [waqf] created after such commencement, within three months from the date of the creation of the[waqf]; or
(b) a mutawalli furnishes any statement, return, or information to the Board, which he knows or has reason to believe to be false, misleading, untrue or incorrect in any material particular,
he shall be punishable with imprisonment for a term which may extend to six months and also with fine which may extend to fifteen thousand rupees.
(3) No court, shall take cognizance of an offence punishable under this Act save upon complaint made by the Board or an officer duly authorised by the board in this behalf.
(4) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.
(5) Notwithstanding anything contained in the [the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023)], the fine imposed under sub-section (1), when realised, shall be credited to the [Waqf] Fund.
(6) In every case where offender is convicted after the commencement of this Act, of an offence punishable under sub-section (1) and sentenced to a fine, the court shall also impose such term of imprisonment in default of payment of fine as is authorised by law for such default.