Section 47 in The Waqf Act, 1995

Title: Audit of accounts of auqaf.

Description: 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

Description: (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

Description: (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

Description: 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).

Title: Alienation of waqf property without sanction of Board to be void

Description: 51. Alienation of 1[waqf] property without sanction of Board to be void.--2[(1) Notwithstanding anything contained in the waqf deed, any lease of any immovable property which is waqf property, shall be void unless such lease is effected with the prior sanction of the Board: Provided that no mosque, dargah, khanqah, graveyard, or imambara shall be leased except any unused graveyards in the States of Punjab, Haryana and Himachal Pradesh where such graveyard has been leased out before the date of commencement of the Wakf (Amendment) Act, 2013 (27 of 2013). (1A) Any sale, gift, exchange, mortgage or transfer of waqf property shall be void ab initio: Provided that in case the Board is satisfied that any waqf property may be developed for the purposes of the Act, it may, after recording reasons in writing, take up the development of such property through such agency and in such manner as the Board may determine and move a resolution containing recommendation of development of such waqf property, which shall be passed by a majority of two-thirds of the total membership of the Board: Provided further that nothing contained in this sub-section shall affect any acquisition of waqf properties for a public purpose under the Land Acquisition Act, 1894 (1 of 1894) or any other law relating to acquisition of land if such acquisition is made in consultation with the Board: Provided also that— (a) the acquisition shall not be in contravention of the Places of Public Worship (Special Provisions) Act, 1991 (42 of 1991); (b) the purpose for which the land is being acquired shall be undisputedly for a public purpose; (c) no alternative land is available which shall be considered as more or less suitable for that purpose; and (d) to safeguard adequately the interest and objective of the waqf, the compensation shall be at the prevailing market value or a suitable land with reasonable solatium in lieu of the acquired property.] 3 * * * * * 1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013). 2. Subs. by s. 29, ibid., for sub-section (1) (w.e.f. 1-11-2013). 3. Sub-sections (2), (3), (4) and (5) omitted by s. 29, ibid. (w.e.f. 1-11-2013).

CHAPTER 6 MAINTENANCE OF ACCOUNTS OF AUQAF