Section 6
Audit of account.
About this Act
An Act to make provision for the better management of wakf property and for ensuring the keeping and publication of proper accounts in respect of such properties
Every statement of accounts shall, before it is furnished to the Court under
section 5, be audited-
(a) in the case a wakf the gross income of which during the year in question, after deduction of the land revenue and cesses, if any, payable to the Government, exceeds two thousand rupees, by a person who is the holder of a certificate granted by the 1Central Government under section 144 of the 2Indian Companies Act, 1913 (7 of 1913), or is a member of any institution or association the members of which have been declared under that section to be entitled to act as auditors of companies throughout the 3[territories to which this Act applies]; or
(b) in the case of any other wakf, by any person authorised in this behalf by general or special order of the said Court.4
(a) in the case a wakf the gross income of which during the year in question, after deduction of the land revenue and cesses, if any, payable to the Government, exceeds two thousand rupees, by a person who is the holder of a certificate granted by the 1Central Government under section 144 of the 2Indian Companies Act, 1913 (7 of 1913), or is a member of any institution or association the members of which have been declared under that section to be entitled to act as auditors of companies throughout the 3[territories to which this Act applies]; or
(b) in the case of any other wakf, by any person authorised in this behalf by general or special order of the said Court.4
Notes
1. Subs. by the A.O. 1937 for L.G.
2. The relevant provisions of the Companies Act, 1956 (1 of 1956) may now be referred to.
3. Subs. by the A.O 1950 for Provinces.
4.In the application of the Act to Bombay, new ss. 6A to 6Q have been ins. by the Mussalman Wakf (Bombay Amendment) Act, 1935 (Bombay 18 of 1935), S. 5.
2. The relevant provisions of the Companies Act, 1956 (1 of 1956) may now be referred to.
3. Subs. by the A.O 1950 for Provinces.
4.In the application of the Act to Bombay, new ss. 6A to 6Q have been ins. by the Mussalman Wakf (Bombay Amendment) Act, 1935 (Bombay 18 of 1935), S. 5.