LawgistThe Waqf Act
11Accounts and audit
(1) The Council shall cause to be maintained such books of account and other books in relation to its accounts in such form and in such manner as may be prescribed by rules made by the Central Government.
(2) The accounts of the Council shall be audited and examined annually by such auditor as may be appointed by the Central Government.
(3) The costs of the audit shall be paid from the Central 1[Waqf] Fund.
Download our fully-offline, High speed android app.- Click here
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
All sections
- 1 Short title, extent and commencement
- 2 Application of the Act
- 3 Definitions
- 4 Preliminary survey of auqaf
- 5 Publication of list of auqaf
- 6 Disputes regarding auqaf
- 7 Power of Tribunal to determine disputes regarding auqaf
- 8 State Government to bear cost of survey
- 9 Establishment and constitution of Central Waqf Council
- 10 Finance of Council
- 11 Accounts and audit
- 12 Power of Central Government to make rules
- 13 Incorporation
- 14 Composition of Board
- 15 Term of office
- 16 Disqualification for being appointed, or for continuing as, a member of the Board
- 17 Meetings of the Board
- 18 Committees of the Board
- 19 Resignation of Chairperson and members
- 20 Removal of Chairperson and member
- 20A Removal of Chairperson by vote of no confidence
- 21 Filling of a vacancy
- 22 Vacancies, etc., not to invalidate proceedings of the Board
- 23 Appointment of Chief Executive Officer and his term of office and other conditions of service
- 24 Officers and other employees of the Board
- 25 Duties and powers of Chief Executive Officer
- 26 Powers of Chief Executive Officer in respect of orders or resolutions of Board
- 27 Delegation of powers by the Board
- 28 Power of District Magistrate, Additional District Magistrate or Sub-Divisional Magistrate to implement the directions of the Board
- 29 Powers of Chief Executive Officer to inspect records, registers, etc
- 30 Inspection of records
- 31 Prevention of disqualification for membership of Parliament
- 32 Powers and functions of the Board
- 33 Powers of inspection by Chief Executive Officer or persons authorised by him
- 34 Recovery of the amount determined under section 33
- 35 Conditional attachment by Tribunal
- 36 Registration
- 37 Register of auqaf
- 38 Powers of Board to appoint Executive Officer
- 39 Powers of Board in relation to auqaf which have ceased to exist
- 40 Decision if a property is waqf property
- 41 Power to cause registration of waqf and to amend register
- 42 Change in the management of auqaf to be notified
- 43 Auqaf registered before the commencement of this Act deemed to be registered
- 44 Budget
- 45 Preparation of budget of auqaf under direct management of the Board
- 46 Submission of Accounts of auqaf
- 47 Audit of accounts of auqaf
- 48 Board to pass orders on auditor's report
- 49 Sums certified to be due recoverable as arrears of land revenue
- 50 Duties of mutawalli
- 51 Alienation of waqf property without sanction of Board to be void
- 52 Recovery of waqf property transferred in contravention of section 51
- 52A Penalty for alienation of waqf property without sanction of Board
- 53 Restriction on purchase of property on behalf of waqf
- 54 Removal of encroachment from waqf property
- 55 Enforcement of orders made under section 54
- 55A Disposal of property left on waqf property by unauthorised occupants
- 56 Restriction on power to grant lease of waqf property
- 57 Mutawalli entitled to pay certain costs from income of waqf property
- 58 Power of Board to pay dues in case of default by mutawalli
- 59 Creation of reserve fund
- 60 Extension of time
- 61 Penalties
- 62 Mutawalli not to spend any money belonging to waqf for self defence
- 63 Power to appoint mutawallis in certain cases
- 64 Removal of mutawalli
- 65 Assumption of direct management of certain auqaf by the Board
- 66 Powers of appointment and removal of mutawalli when to be exercised by the State Government
- 67 Supervision and supersession of committee of management
- 68 Duty of mutawalli or committee to deliver possession of records, etc
- 69 Power of Board to frame scheme for administration of waqf
- 70 Inquiry relating to administration of waqf
- 71 Manner of holding inquiry
- 72 Annual contribution payable to Board
- 73 Power of Chief Executive Officer to direct banks or other person to make payments
- 74 Deduction of contribution from perpetual annuity payable to the waqf
- 75 Power of board to borrow
- 76 Mutawalli not to lend or borrow moneys without sanction
- 77 Waqf Fund
- 78 Budget of Board
- 79 Accounts of Board
- 80 Audit of accounts of Board
- 81 State Government to pass orders on auditor's report
- 82 Dues of Board to be recovered as arrears of land revenue
- 83 Constitution of Tribunals, etc
- 84 Tribunal to hold proceedings expeditiously and to furnish to the parties copies of its decision
- 85 Bar of jurisdiction of civil courts
- 86 Appointment of a receiver in certain cases
- 87 Omitted
- 88 Bar to challenge of validity of any notification, etc
- 89 Notice of suits by parties against Board
- 90 Notice of suits, etc., by court
- 91 Proceedings under the Act 1 of 1894
- 92 Board to be party to suit or proceedin
- 93 Bar to compromise of suits by or against mutawall
- 94 Power to make application to the Tribunal in case of failure of mutawalli to discharge his duties
- 95 Power of appellate authority to entertain appeal after expiry of specified period
- 96 Power of Central Government to regulate secular activities of auqaf
- 97 Directions by State Governmen
- 98 Annual report by State Government
- 99 Power to supersede Boar
- 100 Protection of action taken in good faith
- 101 Survey Commissioner, members and officers of the Board, deemed to be public servants
- 102 Special provision for reorganisation of certain Board
- 103 Special provision for establishment of Board for part of a State
- 104 Application of Act to properties given or donated by persons not professing Islam for support of certain waqf
- 104A Prohibition of sale, gift, exchange, mortgage or transfer of waqf propert
- 104B Restoration of waqf properties in occupation of Government agencies to waqf Board
- 105 Power of Board and Chief Executive Officer to require copies of documents, etc., to be furnishe
- 106 Powers of Central Government to constitute common Board
- 107 Act 36 of 1963 not to apply for recovery of waqf properties
- 108 Special provision as to evacuee waqf properties
- 108A Act to have overriding effect
- 109 Power to make rule
- 110 Powers to make regulations by the Board
- 111 Laying of rules and regulations before State Legislatur
- 112 Repeal and saving
- 113 Power to remove difficulties
