Commissioner to publish list of certain institutions.

The Commissioner shall publish, in the prescribed manner, a list of the religious institutions whose annual income, as calculated for the purposes of the levy of contribution under sub-section (1) of section 92,— (i) is not less than ten thousand rupees but is less than two lakh rupees ; (ii) is not less than two lakh rupees but is less than ten lakh rupees ; (iii) is not less than ten lakhs rupees, and may, from time to time, modify such list in the prescribed manner : Provided that the Commissioner shall not remove any institution from such list unless its annual income calculated as aforesaid has fallen below ten thousand rupees for three consecutive years: Provided further that if the annual income of any such institution calculated as aforesaid has– (a) exceeded the limits specified in clause (i) and (ii); or (b) fallen below the limits specified in clause (ii) or clause (iii), for three consecutive years, the Commissioner may alter the classification assigned to such institution in the list and enter the same under the appropriate classification in the said list.