Section 6:
Audit of account.
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
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.