Section 46 in The Waqf Act, 1995
Title: Submission of Accounts of auqaf
46. Submission of Accounts of 1[auqaf].--(1) Every mutawalli shall keep regular accounts.
(2) Before the 3[1st day of July] next, following the date on which the application referred to in section 36 has been made and thereafter before the 3[1st day of July] in every year, every mutawalli of a 2[waqf] shall prepare and furnish to the Board a full and true statement of accounts, in such form and containing such particulars as may be provided by regulations by the Board, of all moneys received or expended by the mutawalli on behalf of the 2[waqf] during the period of twelve months ending on the 31st day of March, or, as the case may be, during that portion of the said period during which the provisions of this Act, have been applicable to the 2[waqf]:
Provided that the date on which the annual accounts are to be closed may be varied at the discretion of the Board.
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. 27, ibid., for "1st day of May" (w.e.f. 1-11-2013).
Title: Audit 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 any 5[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 any 5[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 such 5[waqf] and such costs shall be met from the funds of the 6[auqaf] concerned.
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).
Title: Board to pass orders on auditor's report
(1) The Board shall examine the auditor's report, and may call for the explanation of any person in regard to any matter mentioned therein, and shall pass such orders as it thinks fit including orders for the recovery of the amount certified by the auditor under sub-section (2) of section 47.
(2) The mutawalli or any other person aggrieved by any order made by the Board may, within thirty days of the receipt by him of the order, apply to the Tribunal to modify or set aside the order and the Tribunal may, after taking such evidence as it may think necessary, confirm or modify the order or remit the amount so certified, either in whole or in part, and may also make such order as to costs as it may think appropriate in the circumstances of the case.
(3) No application made under sub-section (2) shall be entertained by the Tribunal unless the amount certified by the auditor under sub-section (2) of section 47 has first been deposited in the Tribunal and the Tribunal shall not have any power to stay the operation of the order made by the Board under sub-section (1).
(4) The order made by the Tribunal under sub-section (2) shall be final.
(5) Every amount for the recovery of which any order has been made under sub-section (1) or sub-section (2) shall, where such amount remains unpaid, be recoverable in the manner specified in section 34 or section 35 as if the said order were an order for the recovery of any amount determined under sub-section (3) of section 35.
Title: Sums certified to be due recoverable as arrears of land revenue
(1) Every sum certified to be due from any person by an auditor in his report under section 47 unless such certificate is modified or cancelled by an order of the Board or of the Tribunal made under section 48, and every sum due on a modified certificate shall be paid by such person within sixty days after the service of a demand notice for the same issued by the Board.
(2) If such payment is not made in accordance with the provisions of sub-section (1), the sum payable may, on a certificate issued by the Board after giving the person concerned an opportunity of being heard, be recovered in the same as an arrear of land revenue.
Title: Duties of mutawalli
It shall be the duty of every mutawalli—
(a) to carry out the directions of the Board in accordance with the provisions of this Act or of any rule or order made thereunder;
(b) to furnish such returns and supply such information or particulars as may from time to time be required by the Board in accordance with the provisions of this Act or of any rule or order made thereunder;
(c) to allow inspection of 1[waqf] properties, accounts or records or deeds and documents relating thereto;
(d) to discharge all public dues; and
(e) to do any other act which he is lawfully required to do by or under this Act.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).