DELHI WAKF RULES,
1963[1] (i) These Rules may
called the Delhi Wakf Rules. (ii) They shall come into
force at once. In these
Rules, unless the context otherwise requires (i) "Act" means
the Wakf Act, 1954; (ii) "Board"
means the Delhi Wakf Board, established under sub-section (1) of section 9 of
the Act; (iii) "Commissioner"
means the Commissioner of the Wakfs appointed under section 4 of the Act; (iv) "Chairman"
means the Chairman of the Board elected under sub-section (2) of section 10 of
the Act; (v) "Form"
means a form appended to these rules; (vi) "Secretary"
means the Secretary of the Board appointed under section 21 of the Act; (vii) "Section"
means the Section of the Act; (viii) All words and
expressions used in these rules and not defined herein but defined in the Act,
shall respectfully have the same meanings as assigned to them in the Act. Section 4 (3) (f) The report to be
submitted by the commissioner of Wakfs to the State Government under Section 4
(3) of the Act shall, in addition to the particulars mentioned therein, contain
the following further particulars in respect of each wakf: (i) Name of the wakf. (ii) Name of the wakif or
wakifs, if any. (iii) Date or year of the
creation of the wakf. (iv) Details of wakf deed
or deeds. (v) Name of mutawalli and
his pay or remuneration, if any. (vi) Location and nature
of immovable property showing the village or town where situated along with the
Municipal or survey number, area, description of the tenure on which held and
the estimated value thereof. (vii) Description of
movable property and value thereof including investments and their particulars. (viii) Encumbrances, if any,
on the properties mentioned in (v) and (vi) above. (ix) How the wakf is
administered at present, whether under a scheme settled by a court of law or by
a registered document or established custom or usage. (x) Whether the wakf is
already under the general supervision of the Board. (xi) Nature and value of
grants received. Sections 5 (2)-67(2)
(a) The list of wakfs
published under sub-section (2) of Section 5 shall contain the following
particulars, namely- (i) Name of wakf with a
description of wakf property (e.g. building etc.) (ii) Location of wakf
property stating village etc, in case of rural and Mohalla, Ward, road etc, in
case of urban property. (iii) Details of wakf
properties, if immovable (a) Area; (b) Boundaries; and (c) Value. (iv) Nature and value of
movable property. (v) Date or year of
creation of wakf. (vi) Details of wakf
deeds. (vii) Gross receipts. (viii) Grants received. (ix) Nature and object of
wakf. (x) Gross income of
property comprised in each wakf. (xi) Amount of land
revenue, cess, rates and taxed payable in respect of such property. (xii) Expenses incurred in
realisation of the income. (xiii) How the wakf is
administered. (xiv) Name of mutawalli. (xv) Pay or remuneration
of mutawalli of each wakf. (xvi) Any other particulars
the Board considers necessary or which the State-Government may by order
prescribe. Note-Separate list
shall be prepared for Sunni and Shia wakfs. (1) The Commissioner
shall inform the Board of the amount payable by each mutawalli as a result of
the assessment made by him under sub-section (1) of section 7, and the Board
shall thereupon recover from each such mutawalli the amount so assessed by the
Commissioner. The Board shall deposit the amounts so recovered in the Government
Treasury under the appropriate head of account and send the receipted treasury
challans to the State Government. (2) If any mutawalli
fails to pay any amount demanded by the Board under sub-rule (1), the Board
shall report the case to the State Government for issue of necessary
certificate under sub-section (3) of section 7. Sections 15 (2) (I)
AND 67 (2) (b) (1) No exchange, sale or
mortgage and no lease for a term exceeding three years of any immovable
property belonging to any wakf shall be sanctioned by the Board unless it is
necessary or beneficial to the wakf. (2) Any lease of
immovable property for a term not exceeding three years which provided for
renewal for a further term shall require the previous sanction of the Board. (3) An application for
such sanction shall be submitted by a mutawalli to the Board and shall contain,
the following particulars and such other particulars as the Board may consider
necessary- (a) nature of the
proposed transaction; (b) correct description
of the properties relating to the transaction with information regarding the
survey number, extent and boundaries and ward number and door number also in
the case of properties within the limits of municipalities; (c) the revenue assessed
on the properties relating to the proposed transaction by way of land revenue,
cess, quit-rent, ground rent, property tax, and the like; (d) any encumbrances to
which the properties relating to the proposed transaction are subject; (e) if the proposal is
for mortgage, the amount for which the properties are proposed to be mortgaged; (f) if the proposal is
for sale or lease; the probable price or the rental, as the case may be, for
which the property is proposed to be sold or hired. (g) if the proposal is
for exchange the details and value of the property to be exchanged with and
reasons for exchange. (4) The Board shall, on
receipt of an application as is referred to in sub-rule (3) above from the
mutawalli or on its own initiative in the case of properties of any wakfs
directly managed by it, publish in the Delhi Gazette a notice of the proposed
transaction. (5) A notice published
under sub-rule (4) shall contain sufficient details of the transaction and
shall specify a reasonable time, not being less than thirty days from the date
of publication of the notice, within which objections or suggestions may be
sent. A copy of the notice shall be affixed on the notice board of the office
of the Board and at a conspicuous place where the property is situated. Such
publication shall be deemed to be sufficient intimation to the persons having
interest in the property forming the subject matter of the proposed
transaction. (6) All objections or
suggestions received in respect of the proposed transaction shall be duly
considered by the Board before passing order thereon, if necessary, after
holding an inquiry, in which case, a reasonable notice of not less than seven
full days, shall be given to the parties concerned. A copy of the order
sanctioning an exchange, sale or mortgage or leases for a term exceeding three
years shall, in addition to being communicated to the mutawalli and persons
having interest, if any, who appeared in the proceedings, be published in the
manner laid down in sub-rule (4). Section 10 (2) After the
appointment of members of a newly constituted Board is notified under section
11, the State Government shall, as soon as may be fix, by giving to the members
not less than ten clear days notice, a date for the first meeting of the Board.
The Notice shall state the time and place of the meeting as well as the fact
that at such meeting the Chairman should be elected. The meeting shall be
presided over by a member chosen by the members from amongst themselves. The
selection of the Chairman shall be recorded as part of the proceedings in the
minutes of the meeting. Sections 15 and 67
(2) (c) (1) The person competent
to sign all communications and execute leases of immovable properties on behalf
of the Board shall be the Secretary or any office specially authorised by the
Board in that behalf. (2) All documents
evidencing sale or permanent transfers of any of the properties vested in the
Board shall be signed by the Chairman and two other members of the Board and
shall bear the seal of the Board. (3) Where the Board
proposes to enter into any contract for the supply of material or for the
execution of any work, the estimated cost of which is Rs. 2,000, or more, the
Board shall invite tenders therefor by advertising them in at least two of the
newspapers having sufficient circulation in the Union Territory of Delhi. Every
such advertisement shall specify the period within which the tenders shall be
sent to the Board. (4) On the expiry of the
period specified in the advertisement, the Board shall scrutinize all the
tenders received in time and shall, save for special reasons to be recorded in
writing, accept the lowest of the tenders received. Sections 21 and 67
(2) (d) (1) The Secretary to the
Board to be appointed under section 21 shall be a citizen of India. (2) appointment to the
post of Secretary may be made either by nomination of a Government servant by
the State Government in consultation with the State Wakf Board or by open
recruitment after advertisement in one or more leading newspapers of Delhi. (3) To be eligible for
appointment to the post of Secretary, a candidate- (i) must be a Muslim
conversant with Administration, Finance or Law; (ii) must hold a
Bachelor's degree preferably in Arts, Commerce or Law of any recognised Indian
University or hold any diploma or degree of any foreign University, which in
the opinion of the State Government is equivalent to, or higher than, the
aforesaid bachelor's degree; (iii) must not be less than
21 years of age and not more than 62 years of age; and [2][(iv) where the
Lieutenant Governor is of the opinion that it is necessary or expethent so to
do, he may, for reasons to be recorded in writing, by order relax any of the
aforesaid condition.] (4) (a) The scale of pay
of the post of Secretary and the other allowances admissible shall be fixed by
the Board in consultation with the State Government. (b) If the person
appointed as Secretary is an officer in Government service he shall be entitled
to draw the same pay as he would have drawn in Government service had he not
been appointed as Secretary, plus a deputation allowance of 20% of his pay. The
period of deputation shall ordinarily by 3 years subject to extension by the
State Government in consultation with the Board for a period not exceeding one year
at a time. (c) If the person
appointed as Secretary is an officer who has retired from Government service,
he shall draw pay in the sanctioned scale plus his pension in full, subject to
the condition that the total of the pay and pension so drawn (including pension
equivalent of any gratuity drawn by him) shall not exceed the pay at the time
of retirement. The rules relating to Government servants lent on foreign
service shall mutatis mutandis apply to such officers. (5) Where the Secretary
is appointed by open recruitment: (a) He shall before
entering upon his office be required to produce a certificate of physical
fitness from the Civil Surgeon of the district, in which he ordinarily resides. (b) He shall be on
probation for a period of one year from the date of his appointment and he may
be confirmed on the recommendation of the Board. (6) The Central
Government's travelling allowance rules for the time being in force shall apply
to the Secretary. (7) Periodical increments
in the time scale of pay to the Secretary shall be sanctioned by the Board. (8) Leave rules
applicable to the Central Government servants and the rules relating to casual
leave applicable to the Board servants shall apply to Secretary. Casual leave
shall be sanctioned by the Chairman of the Board and leave other than casual
leave by the State Government. (9) The date of
retirement by superannuation of the holder of the post of Secretary shall be
the date on which he completes the age of 62. Provided that the Board may
permit him to resign his post before he attains the age of 62 years if 3 clear
calendar month's notice is given in advance to the Board and to the State
Government. (10) If the Secretary is
an officer appointed from the staff of the Board he shall have the benefit of
the provident Fund of the Board. (11) The following
penalties may, for good and sufficient reasons, be imposed on the secretary by
the Board or the State Government, as the case may be namely-fly the Board (i) Censure. (ii) Withholding or
stoppage of increment. By the State
Government (iii) Recovery from pay of
the whole or part of any pecuniary loss caused to the Board or to any wakf by
negligence or breach of orders. (iv) Reduction to lower
stage in the time-scale of pay. (v) Compulsory
retirement. (vi) Removal from service
of the Board which shall not be a disqualification for future employment. (vii) Dismissal from
service which shall ordinarily be a disqualification for future employment. In
the case of penalties (i) and (ii) an appeal shall lie, within 60 days of the
receipt of the order of punishment, to the State Government against the orders
of the Board and in respect of other penalties, an appeal shall lie within 60
days to the Central Government against the orders of the State Government.
Before awarding any of penalties mentioned above, the procedure prescribed in
the Central Civil Services (Classification, Control and Appeal) Rules shall be
followed. (12) Service records and
Personal files in the form prescribed for Government Servants shall be
maintained for the Secretary by the Chairman. Section 22 Any order under
section 22 delegating powers and duties of the Board to the Chairman or any
other Member or to the Secretary or any other officer or servant of the Board
shall be published in the Delhi Gazette and a copy of the same shall also be
affixed on the notice board of the office of the Board. Section 26 and 67 (2)
(g) The Register of wakf
to be maintained under section 26 shall, in addition to the particulars
mentioned in clause (a) to (e) of section 26, contain the following additional
particulars and shall be in Form I. (1) Registration number
and date of registration. (2) Details and location
of wakf. (3) Particulars of wafk
properties. (a) immovable properties- (i) Location. (ii) Area. (iii) Value. (iv) Other particulars
including details of superstructures, if any. (b) Movable properties- (i) Description of
properties i.e., whether Government securities, bond etc. (ii) Face Value. (iii) Other details. (4) Particulars of annuity
and grants received from Government or other sources. (5) Estimated income
expenditure. (6) Remarks, if any. Section 29 Where any
sale or permanent transfer of any immovable property of a wakf is or any
acquisition of immovable property of wakf notified to the Board by a mutawalli
under sub-section (2) of section 29, the particulars thereof shall be recorded
in a register to be maintained as follows- (i) Date of receipt of
intimation. (ii) Name of the person
giving the intimation. (iii) Wakf of which the
property has been sold or transferred. (iv) Date of transaction. (v) Nature of
transaction. (vi) Description of
properties affected. (vii) Date of taking note
of the transaction in the list of immovable properties of wakfs. (viii) Initials of the
secretary and date. (ix) Remarks. Section 67 (2) (m) In recovering any sum
recoverable under this Act as an arrear of land revenue, the procedure
prescribed in the revenue law for the time in force in Delhi shall be followed, Sections 45 (1) and
67 (2) (c), Sections 27 and 67 (2) (f) (1) Notice of an enquiry
under the Act shall, at least ten days before the date fixed for the enquiry,
by the Board by sent by registered post, acknowledgement due, to the parties to
the enquiry and to the Mutawalli of the wakf specifying the date, hour and
place fixed for holding the enquiry and requiring them to be present at the
time of enquiry. (2) A copy of the notice
shall be published by affixure on the notice board of the office of the Board
and in any other conspicuous place in the locality in which the wakf property
is situate. Such publication shall be deemed to be sufficient intimation to
person having any interest in the wakf property, of the notice sent by
registered and received back undelivered to the parties and mutawalli
concerned. (3) All persons who
appear in response to the notices issued, shall, within the time fixed in the
notice or within such further time as may be granted, file written statements
containing their objections or suggestions. The Board may, however, permit any
person, who has not filed a written statement, to make representations as the time
of enquiry. (4) Any party to the
proceedings shall have a right to appear in person or by pleader, to adduce
oral or documentary evidence and to apply for summoning witnesses or documents. (5) The Enquiry Officer
shall record the oral evidence of witnesses in his own handwriting: Provided that, where
the enquiry officer is, for any reasons, unable to record the evidence himself,
he may direct any servant of the Board to record it in his presence and under
his personal supervision. (6) The Enquiry officer
shall, as far as may be, follow the procedure laid down in the code of civil
procedure 1908 for the appearance of pleaders, filing of affidavits, production
of documents, examination of witnesses, recording of oral evidence, proof of
affidavits, issue of Commissions and return of documents. (7) The Enquiry officer
shall pronounce his decision within 15 days from the date on which an enquiry
is concluded. Before pronouncing his decision the Enquiry officer shall give
notice thereof to every person to whom a notice was issued under sub-rule (1),
specifying the date, time and place at Which the decision will be pronounced. (8) The decision shall be
in writing and shall mention the grounds on which it is based. Explanation-The
expression "enquiry officer" occurring in this Rule also included a
committee appointed by the Board from amongst its members for the purposes of
inquiry. Sections 46 (2) and
67(1) (1) No contribution
payable by a mutawalli under section 46 shall be remitted or reduced except
with the previous sanction of the Board. (2) The Board may
sanction remission or reduction of the contribution in the following
circumstances: (i) Loss of money,
stores, and articles not due to the negligence of the Mutawalli or other
servants of the wakf; (ii) Loss of income due to
failure of crops on account of drought or other unforeseen cause, like floods; (iii) Paucity of funds due
to the mismanagement of the previous Mutawalli or Mutawallis; (iv) Paucity of funds due
to non-recovery of loans, advances and debt; (v) Where the wakf
supports an orphanage whose resources are insufficient for its due management;
and (vi) Other unforeseen
causes. (3) Before a reduction or
remission or contribution is sanctioned, the Board shall make a thorough
investigation into the circumstances of each case and satisfy itself that such
reduction or remission is necessary. (4) No remission or
reduction shall ordinarily be sanctioned in cases where arrears of contribution
are due from the Mutawallis of the wakfs concerned. (5) The reduction or
remission sanctioned by the Board shall be operative only for the years for
which it is sanctioned. Where its continuance is subsequent year is found
necessary, the Board shall give fresh sanctions in that behalf. Sections 47 and 67
(2) (k) (1) The Board shall, when
applying to the Government for sanction to raise loans to meet its legitimate
expenditure, furnish among other particulars, information on the following (a) the need for raising
the loan; (b) the items of
expenditure on which the loan is to be utilized; (c) the amount of loan
required; (d) the source from which
the loan is proposed to be raised; (e) the rate of interest
to be paid for the loan; (f) the period of
repayment of loan and the number of instalments if any, in which it is to be
repaid; (g) whether it is
proposed to mortgage any property, as security for the loan and, if so, details
regarding the situation, nature and value etc., of the property; and (h) the terms and
conditions applicable to the transaction. (2) If the State
Government are satisfied that the circumstances warrant the Board to raise the
loan and that the terms and conditions are acceptable, they may sanction the
loan subject to such changes, as. the Government considers desirable. Sections 48 (2) and
67 (2). (j) (1) The Board shall
authorise one of its officers (hereinafter referred to as "the authorised
officer") to receive all payments to the wakf fund and to pass receipts
for the same on behalf of the Board and to make payments on behalf of the
Board. (2) The authorised
officer shall be required to furnish to the Board, securities or sureties for
such amounts as the Board may specify in that behalf. Solvency of sureties
shall be got verified by the Revenue Officers at the beginning of each year. (3) The authorised
officer shall grant receipts for all moneys received by him to the credit of
the wakf fund. A counterfoil receipt bearing printed receipt numbers shall be
maintained for the purpose. (4) All such moneys shall
immediately be deposited in- (i) a scheduled bank as
defined in the Reserve Bank of India Act, 1934, or (ii) a Post Office Saving
Bank. (5) All such deposits
shall be made in the name of the Board. The Chairman of the Board or any other
person appointed by him in this behalf shall have powers to withdraw such
deposit or any part thereof and operate on the bank accounts subject to such
conditions as the Board may think proper. (6) No money shall be
withdrawn from the bank unless it is required for immediate payment for the
purpose of the Board. (7) The authorised
officer may be authorised to hold a recupable permanent advance not exceeding
Rs. 200 for meeting petty expenditure. (8) The appropriation of
receipts to expenditure shall, as a rule, be avoided. (9) Payments from the
wakf fund shall be made by cash or cheque. Cheques shall not be issued for sums
less than Rs. 10/-. (10) Moneys indisputably
payable shall never be left unpaid and money paid shall under no circumstances,
be kept out of the account a day longer than absolutely necessary. (11) Any person having a
claim against the Board present a voucher duly verified and stamped. All
vouchers shall be filled and signed in ink. The amount shall be written in
figures as well as in words. All corrections and alterations the vouchers shall
be attested by the dated initials of the persons signing the receipt. (12) Receipts for all sums
exceeding Rs. 20/- either by cash or cheque shall bear the revenue stamp of the
requisite value. (13) An Officer authorised
to handle the moneys of the Wakf Fund shall be responsible for their custody
and also for re-imbursing to the Board, in cash, any loss by theft, fraud,
fire, or any other cause: Provided that, if in
any case, after such inquiry as the Board may make, the Board is satisfied that
the loss was unavoidable and was not due to any negligence on the part of the
officer responsible for the proper custody of the amount, the Board may not
insist on reimbursement of the amount of the loss by the officer concerned, but
may write it off. (14) Amount not required
for expenditure during the year shall be invested by the Board (a) in one or other of
the following securities: (i) Promissory notes,
debentures, stocks or other securities of the Central Government. (ii) Stock or debentures
of, or shares in companies, the interest wherein shall have been guaranteed by
the Central Government. (iii) Debentures or other
securities for money issued by or on behalf of any municipal body under the
authority of any Act of a Legislature established in India. Or (b) in fixed deposits or
periods not exceeding three years in (i) a scheduled bank as
defined in the Reserve Bank of India Act, 1934; or (ii) for the purchase or
for the first mortgage of immovable property with the previous sanction of
State Government. (15) The investment under
sub-rule (14) shall not be pledged, encashed or withdrawn without the prior
sanction of the State Government. Sections 49 and 67
(2) (h) The Board shall
submit to the Government not later than the 15th December every year, a budget
in forms II to IV for the ensuing financial year, showing its probable receipts
and expenditure. The budget shall include provision, adequate in the opinion of
the State Government, or the due discharge of all liabilities in respect of
loans contracted by the Board and for the maintenance of a working balance. Sections 50 and 67
(2) (i) (1) The following
registers shall be maintained in the Board's office in connection with the Wakf
Fund- (i) A pay Book. (ii) Ledger Accounts. (iii) Cash Book. (iv) Register of deposits
and advances. (v) A demand, collection
and balance register to watch the realisation of contributions for wakfs. (vi) Register showing the
recoveries to be made from a wakf under section 35 of the Act. (vii) Register showing the
recoveries to be made from a wakf under section 38 of the Act. (viii) Register showing the
recoveries to be made from a wakf under section 46 (4) of the Act. (ix) Register showing the
recoveries to be made from a wakf under section 53 of the Act. (x) Register of demand
and collections of rent or land revenue in respect of land and properties of
the Board. (xi) The miscellaneous
receipt register with receipt book and counter foils. (xii) Register of
contingent charges. (xiii) Stamp register. (xiv) Register of
securities, stock and debentures. (xv) The establishment and
audit register. (xvi) Stock books showing
receipts, issue and balance relating to- (a) Stationary and
printed forms; (b) furniture; and (c) cycles, typewriters,
tools and plant and other stores. (xvii) Permanent advance
accounts. (xviii) Register of immovable
properties. (xix) Register of dead
stock articles. (2) In maintaining its
accounts, the Board shall observe the following rules, namely- (a) The accounts shall be
maintained separately for each financial year. (b) All books of accounts
and registers shall be strongly bound. (c) The pages of all
account books shall be serially numbered and each page shall be stamped with
the Board's seal. The pages of receipt books shall, before issue, be likewise
stamped and the Secretary shall record on each book, before issue a certificate
of the number of pages it contains. (d) Every correction or
alteration in accounts shall be made neatly in red ink (a single line being
drawn through the original entry to be corrected) and attested by the initials
of the head of the accounts section. All corrections and alterations in books
and vouchers shall likewise be attested by the officer drawing the bill or the
person prefering the claim. Erasures shall be absolutely forbidden and no
document with an erasure, unless duly attested, shall be accepted. (e) All sums received in
the office of the Board or paid into any Bank to the credit of the Board shall
be taken into account under the appropriate head and the entries shall be
initialled by the Accountant and the Secretary of the Board. (3) In the preparation
and control of pay bills, travelling allowance bills and contingent bills, the
rules, contained in the Civil Account Code and in the compilation of Central
Treasury Rules shall apply. (4) Postage stamps shall
be purchased and issued for use in the Board's office. The charges for postage
stamps shall be drawn on separate contingent bills. (5) The expenditure shall
be classified under the following major and minor heads Major Minor (1) (2) (a) Allowances and fees to the
Chairman and Members. (i) Allowance or fees to the Chairman
or members of the Board or committees. (b) Pay of establishment. (i) Pay of Secretary. (ii) Pay of establishment in the
Board's Office. (c) Allowances. (i) Travelling allowance. (ii) Other allowances. (d) Contingencies. (i) Rents, rates and taxes. (ii) Postage and telegrams. (iii) Stationary. (iv) Books and periodicals. (v) Electric and lighting charges. (vi) Telephone charges. (vii) Printing charges. (viii) Furniture. (ix) Miscellaneous. (i) Lawyers fees. (e) Law charges. (ii) Stamp charges. (iii) Court fees. (f) Loans and advances. (i) Repayment of loans. (ii) Interest on loans. (iii) Loans and advances. (g) Other charges. (i) Grants and Scholarships. (ii) Capital expenditure on lands and
buildings. (iii) Maintenance and repairs. (iv) Purchase of securities,
debentures, Stocks of other valuables. Reappropriation or
transfer of funds from the allotment under one minor head of expenditure to
another under the same major head may be made by the Chairman. No
reappropriation from one major head to another shall be made without the
sanction of the Board. Sections 51 and 67
(2) (i) In auditing the
accounts of the Wakf Fund, the auditor shall verify the cash balance and state
in the report whether the cash was readily forthcoming for verification. The auditor shall, in
the course of the audit, verify the debentures, share certificates, Government
bonds and other securities and the bank pass books and report whether they were
found correct. The auditor shall
report, among other points arising in audit- (a) whether the accounts
and registers required to be maintained are kept properly; (b) whether the
contributions and other receipts due to the Board have been realised at the
proper time and whether due steps have been taken to recover the sums over-due
and if not, in which cases such action has not been taken; (c) whether all
collections have been brought to account promptly; (d) whether any
contribution has been remitted or reduced and if so, whether it was done under
proper authority; (e) whether the
expenditure incurred is in accordance with the sanctioned budget and if there
are deviations from such budget, what the deviations are; (f) whether every item of
expenditure has been sanctioned by the competent authority and is supported by
a proper voucher. (g) whether there is any
item of expenditure which in the opinion of the auditor, is prima facie
extravagant; and (h) whether the moneys
not required for immediate expenditure have all been deposited in banks and
surplus funds have been properly invested. The auditor shall
report any material impropriety or irregularity he may observe in the
expenditure, in the collection of contributions due to the Board or in the
accounts, and also all cases of loss or waste of money together with the names
of persons directly or indirectly responsible for the loss of waste. The auditor shall
append to his report. (1) (a) a statement of
receipts and charges under the budget heads; (b) a statement of
income and expenditure; (c) a consolidated
statement of assets and liabilities; (d) a statement of
debentures, shares certificate, Government bonds and other securities; and (e) a consolidated
statement of demand, collections and balance of all items of revenue including
contributions, decretal amounts etc., both arrears and current, outstanding,
whether in cash or in kind. (2) The auditor shall
prepare on abstract of the audited accounts (receipts, charges and balance
sheet) and submit two copies therof along with the audit report. All the things done
or actions taken by the Board before the commencement of the Rules shall be
deemed ed to be things done or actions taken under these Rules.DELHI WAKF RULES, 1963