Benefit, does not include any benefit which a mutawalli is entitled to claim solely by reason of his being such mutawalli. [Wakf Act, 1995 (43 of 1995), s. 3 (b)]
The word 'benefit' in the context means for the immediate benefit of the individual or his wife or minor child, Yeshwant Rao Ghorpode v. CWT, AIR 1967 SC 135 (137): 1966 Supp SCR 419. [Wealth-tax (Amendment) Act, 1964 s. 4(i)(iii)]
Where a person derives a pecuniary advantage as a result of or in connection with the commission of an offence, he is treated as if he had obtained thereby a sum of money equal to the value of the pecuniary advantage, R. v. Righby, (2006) 1 WLR 3067.