104. (1) The Government may make rules for carrying out the purposes of this Ordinance.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-

(a) the exemptions of waqfs under section 4;

(b) the manner in which the net available income of a waqf shall be determined;

(c) the delegation of powers by the Administrator to Commissioners of Divisions, to Deputy Commissioners and to other persons;

(d) the preparation of schemes for administration of waqf property;

(e) the budgets, reports, accounts, returns or other information to be submitted by the Administrator;

(f) the appointment and remuneration of auditors for auditing the accounts of the Waqf Fund;

(g) the manner in which the accounts of the Waqf Fund shall be kept, audited and published and the form and contents of the auditors report;

(h) the payment of monies into the Waqf Fund and the investment, custody and disbursement of such monies;

(i) the regulation of functions of the Administrator and of the Committee referred to in sections 27 and 28;

( j) the preparation of schemes of management and the allocation of incomes of shrines and dargahs and other religious institutions taken over by the Administrator under section 34; and

(k) the services of notices and requisitions under section 99.

(3) All rules made under this section shall be published in the official Gazette.

105. (1) The administrator may, with previous sanction of the Government from time to time, make by laws as to-

(a) the time and place of meetings of the Committee;

(b) the business to be transacted at meetings;

(c) the period of notice of meetings and the manner in which such notice shall be given;

(d) the procedure and conduct of business at meetings;

(e) the books to be kept at the office of the Administrator;

(f ) the manner in which the accounts of waqfs shall be kept and audited, the time and place of audit of accounts of waqfs and the form and contents of the auditor's report;

(g) the fees for inspection of proceedings and records of the Administrator and for copies of the same under section 45;

(h) the form of application for enrolment, the particulars to be contained therein, and the manner and place of enrolment of waqfs under section 47;

(i) the further particulars to be contained in the register of waqfs maintained under section 48; and

( j) the form of, and the further particulars to be contained in, the statement of accounts under section 52.

(2) All by laws made under this section shall be published in the official Gazette.