Lawgist47Audit of accounts of auqaf
47. Audit of accounts of 1[auqaf].--(1) The accounts of 1[auqaf] submitted to the Board under section 46 shall be audited and examined in the following manner, namely:--
(a) in the case of a 2[waqf] having no income or a net annual income not exceeding 3[fifty thousand rupees], the submission of a statement of accounts shall be a sufficient compliance with the provisions of section 46 and the accounts of two per cent. of such 1[auqaf] shall be audited annually by an auditor appointed by the Board;
(b) the accounts of the 2[waqf] having net annual income exceeding 3[fifty thousand rupees] shall be audited annually, or at such other intervals as may be prescribed, by an auditor appointed by the Board from out of the panel of auditors prepared by the State Government and while drawing up such panel of auditors, the State Government shall specify the scale of remuneration of auditors;
(c) the State Government may, 4[under intimation to the Board,] at any time cause the account of any5[waqf] audited by the State Examiner of Local Funds or by any other officer designated for that purpose by that State Government.
(2) The auditor shall submit his report to the Board and the report of the auditor shall among other things, specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct and any other matter which the auditor considers it necessary to report; and the report shall also contain the name of any person who, in the opinion of the auditor, is responsible for such expenditure or failure and the auditor shall in every such case certify the amount of such expenditure or loss as due from such person.
(3) The cost of the audit of the accounts of a 5[waqf] shall be met from the funds of that 5[waqf]:
Provided that the remuneration of the auditors appointed from out of the panel drawn by the State Government in relation to 6[auqaf] having a net annual income of 7[more than fifty thousand rupees] shall be paid in accordance with the scale of remuneration specified by the State Government under clause (c) of sub-section (1):
Provided further that where the audit of the accounts of any5[waqf] is made by the State Examiner of Local Funds or any other officer designated by the State Government in this behalf, the cost of such audit shall not exceed one and a half per cent. of the net annual income of such5[waqf] and such costs shall be met from the funds of the 6[auqaf] concerned.
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1. Subs. by Act 27 of 2013, s. 4, for "wakfs" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
3. Subs. by s. 28, ibid., for "ten thousand rupees" (w.e.f. 1-11-2013).
4. Ins. by Act 27 of 2013, s. 28 (w.e.f. 1-11-2013).
5. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
6. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
7. Subs. by s. 28, ibid., for "more than ten thousand rupees but less than fifteen thousand rupees" (w.e.f. 1-11-2013).
- 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
