(1) Where a mutawalli refuses to pay or fails to pay any revenue, cess, rates or taxes due to the Government or any local authority, the Board may discharge dues from the ¹ [Waqf] Fund and may recover the amount so paid from the ¹ [waqf] property and may also recover damages not exceeding twelve and a half per cent. of the amount so paid.
     (2) Any sum of money due under sub-section (1) may, on a certificate issued by the Board after giving the mutawalli concerned an opportunity of being heard, be recovered in the same manner as an arrear of land revenue.