The Unified Waqf Management, Empowerment, Efficiency and Development Act, 1995
Administered Ministry: Ministry of Minority Affairs
Section
Section 35 Conditional attachment by Tribunal.
(1) Where the Chief Executive Officer is satisfied that the mutawalli or any other person who has been ordered under sub-section (3) or sub-section (5) of section 33 to make any payment, with intent to defeat or delay the execution of the said order,---
(a) is about to dispose of the whole or any part of his property; or
(b) is about to remove the whole or any part of his property from the jurisdiction of the Chief Executive Officer, he may, with prior approval of the Board, apply to the Tribunal for the conditional attachment of the said property or such part thereof, as he may think necessary.
(2) The Chief Executive Officer shall, unless the Tribunal otherwise directs, specify in the application the property required to be attached and the estimated value thereof.
(3) The Tribunal may direct the mutawalli or the person concerned, as the case may be, within a time to be fixed by it, either to furnish security, in such sum as may be specified in the order, to produce and place at the disposal of the Tribunal when required, the said property or the value of the same or such portion thereof as may be sufficient to satisfy the amount specified in the certificate referred to in section 34, or to appear and show cause why he should not furnish such security.
(4) The Tribunal may also in the order direct the conditional attachment of the whole or any portion of the property so specified.
(5) Every attachment made under this section shall be made in accordance with the provisions of the Code of Civil Procedure, 1908 (5 of 1908), as if it were an order for attachment made under the provision of the said Code.
(a) is about to dispose of the whole or any part of his property; or
(b) is about to remove the whole or any part of his property from the jurisdiction of the Chief Executive Officer, he may, with prior approval of the Board, apply to the Tribunal for the conditional attachment of the said property or such part thereof, as he may think necessary.
(2) The Chief Executive Officer shall, unless the Tribunal otherwise directs, specify in the application the property required to be attached and the estimated value thereof.
(3) The Tribunal may direct the mutawalli or the person concerned, as the case may be, within a time to be fixed by it, either to furnish security, in such sum as may be specified in the order, to produce and place at the disposal of the Tribunal when required, the said property or the value of the same or such portion thereof as may be sufficient to satisfy the amount specified in the certificate referred to in section 34, or to appear and show cause why he should not furnish such security.
(4) The Tribunal may also in the order direct the conditional attachment of the whole or any portion of the property so specified.
(5) Every attachment made under this section shall be made in accordance with the provisions of the Code of Civil Procedure, 1908 (5 of 1908), as if it were an order for attachment made under the provision of the said Code.
Section 36 Registration.
(1) Every 1[waqf], whether created before or after the commencement of this Act, shall be registered at the office of the Board.
3[(1A) On and from the commencement of the Waqf (Amendment) Act, 2025, no waqf shall be created without execution of a waqf deed.]
(2) Application for registration shall be made by the mutawalli:
Provided that such applications may be 4[made by the waqf] or his descendants or a beneficiary of the 1[waqf] or any Muslim belonging to the sect to which the 1[waqf] belongs.
(3) An application for registration shall be made 5[ to the Board through the portal and database] and shall contain the following particulars:---
(a) a description of the 1[waqf] properties sufficient for the identification thereof;
(b) the gross annual income from such properties;
(c) the amount of land revenue, cesses, rates and taxes annually payable in respect of the 1[waqf] properties;
(d) an estimate of the expenses annually incurred in the realisation of the income of the 1[waqf] properties;
(e) the amount set apart under the 1[waqf] for---
(i) the salary of the mutawalli and allowances to the individuals;
(ii) purely religious purposes;
(iii) charitable purposes; and
(iv) any other purposes;
6[(f) any other particulars as may be prescribed by the Central Government.]
(4) Every such application shall be accompanied by a copy of the 1[waqf] deed 7****.
(5) Every application made under sub-section (2) shall be signed and verified by the applicant in the manner provided in the Code of Civil Procedure, 1908 (5 of 1908) for the signing and verification of pleadings.
(6) The Board may require the applicant to supply any further particulars or information that it may consider necessary.
8[(7) On receipt of an application for registration, the Board shall forward the application to the Collector having jurisdiction to inquire the genuineness and validity of the application and correctness of any particulars therein and submit a report to the Board:
Provided that if the application is made by any person other than the person administering the waqf, the Board shall, before registering the waqf, give notice of the application to the person administering the waqf and shall hear him if he desires to be heard.
(7A) Where the Collector in his report mentions that the property, wholly or in part, is in dispute or is a Government property, the waqf in relation to such part of property shall not be registered, unless the dispute is decided by a competent court.]
(8) In the case of 2[auqaf] created before the commencement of this Act, every application for registration shall be made, within three months from such commencement and in the case of 2[auqaf] created after such commencement, within three months from the date of the creation of the 1[waqf.]
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10[(9) The Board, on registering a waqf, shall issue the certificate of registration to the waqf through the portal and database.
(10) No suit, appeal or other legal proceeding for the enforcement of any right on behalf of any waqf which have not been registered in accordance with the provisions of this Act, shall be instituted or commenced or heard, tried or decided by any court after expiry of a period of six months from the commencement of the Waqf (Amendment) Act, 2025:
Provided that an application may be entertained by the court in respect of such suit, appeal or other legal proceedings after the period of six months specified under this sub-section, if the applicant satisfies the court that he has sufficient cause for not making the application within such period.]
3[(1A) On and from the commencement of the Waqf (Amendment) Act, 2025, no waqf shall be created without execution of a waqf deed.]
(2) Application for registration shall be made by the mutawalli:
Provided that such applications may be 4[made by the waqf] or his descendants or a beneficiary of the 1[waqf] or any Muslim belonging to the sect to which the 1[waqf] belongs.
(3) An application for registration shall be made 5[ to the Board through the portal and database] and shall contain the following particulars:---
(a) a description of the 1[waqf] properties sufficient for the identification thereof;
(b) the gross annual income from such properties;
(c) the amount of land revenue, cesses, rates and taxes annually payable in respect of the 1[waqf] properties;
(d) an estimate of the expenses annually incurred in the realisation of the income of the 1[waqf] properties;
(e) the amount set apart under the 1[waqf] for---
(i) the salary of the mutawalli and allowances to the individuals;
(ii) purely religious purposes;
(iii) charitable purposes; and
(iv) any other purposes;
6[(f) any other particulars as may be prescribed by the Central Government.]
(4) Every such application shall be accompanied by a copy of the 1[waqf] deed 7****.
(5) Every application made under sub-section (2) shall be signed and verified by the applicant in the manner provided in the Code of Civil Procedure, 1908 (5 of 1908) for the signing and verification of pleadings.
(6) The Board may require the applicant to supply any further particulars or information that it may consider necessary.
8[(7) On receipt of an application for registration, the Board shall forward the application to the Collector having jurisdiction to inquire the genuineness and validity of the application and correctness of any particulars therein and submit a report to the Board:
Provided that if the application is made by any person other than the person administering the waqf, the Board shall, before registering the waqf, give notice of the application to the person administering the waqf and shall hear him if he desires to be heard.
(7A) Where the Collector in his report mentions that the property, wholly or in part, is in dispute or is a Government property, the waqf in relation to such part of property shall not be registered, unless the dispute is decided by a competent court.]
(8) In the case of 2[auqaf] created before the commencement of this Act, every application for registration shall be made, within three months from such commencement and in the case of 2[auqaf] created after such commencement, within three months from the date of the creation of the 1[waqf.]
10[(9) The Board, on registering a waqf, shall issue the certificate of registration to the waqf through the portal and database.
(10) No suit, appeal or other legal proceeding for the enforcement of any right on behalf of any waqf which have not been registered in accordance with the provisions of this Act, shall be instituted or commenced or heard, tried or decided by any court after expiry of a period of six months from the commencement of the Waqf (Amendment) Act, 2025:
Provided that an application may be entertained by the court in respect of such suit, appeal or other legal proceedings after the period of six months specified under this sub-section, if the applicant satisfies the court that he has sufficient cause for not making the application within such period.]
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 01-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 01-11-2013).
3. Ins. by Act 14 of 2025, s. 21 (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 24, for "made by the wakf" (w.e.f. 01-11-2013).
5. Subs. by Act 14 of 2025, s. 21, for certain words (w.e.f. 08-0 4-2025).
6. Subs. by s. 21,ibid. for clause (f) (w.e.f. 08-04-2025).
7. Certain words omitted by s. 21, ibid. (w.e.f. 08-04-2025).
8. Subs. by s. 21,ibid., for sub-section (7) (w.e.f. 08-04-2025).
9. Proviso omitted by s. 21,ibid. (w.e.f. 08-04-2025).
10. Ins. by s. 21,ibid.. (w.e.f. 08-04-2025).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 01-11-2013).
3. Ins. by Act 14 of 2025, s. 21 (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 24, for "made by the wakf" (w.e.f. 01-11-2013).
5. Subs. by Act 14 of 2025, s. 21, for certain words (w.e.f. 08-0 4-2025).
6. Subs. by s. 21,ibid. for clause (f) (w.e.f. 08-04-2025).
7. Certain words omitted by s. 21, ibid. (w.e.f. 08-04-2025).
8. Subs. by s. 21,ibid., for sub-section (7) (w.e.f. 08-04-2025).
9. Proviso omitted by s. 21,ibid. (w.e.f. 08-04-2025).
10. Ins. by s. 21,ibid.. (w.e.f. 08-04-2025).
Section 37 Register of auqaf.
37. Register of 2[auqaf].--- 3[(1)] The Board shall maintain a register of 2[auqaf] which shall contain in respect of each 1[waqf] copies of the 1[waqf] deeds, when available and the following particulars 4[ in such manner as prescribed by the Central Government], namely:---
(a) the class of the 1[waqf];
(b) the name of the mutawalli;
(c) the rule of succession to the office of mutawalli under the 1[waqf] deed or by custom or by usage;
(d) particulars of all 1[waqf] properties and all title deeds and documents relating thereto;
(e) particulars of the scheme of administration and the scheme of expenditure at the time of registration;
(f) such other particulars as may be 5[prescribed by the Central Government].
6[(2) The Board shall forward the details of the properties entered in the register of auqaf to the concerned land record office having jurisdiction of the waqf property.
(3) On receipt of the details as mentioned in sub-section (2), the land record office shall 4[before deciding mutation in the land records, in accordance with revenue laws in force, shall give a public notice of ninety days, in two daily newspapers circulating in the localities of such area of which one shall be in the regional language and give the affected persons an opportunity of being heard, then], according to established procedure, either make necessary entries in the land record or communicate, within a period of six months from the date of registration of waqf property under section 36, its objections to the Board. ]
(a) the class of the 1[waqf];
(b) the name of the mutawalli;
(c) the rule of succession to the office of mutawalli under the 1[waqf] deed or by custom or by usage;
(d) particulars of all 1[waqf] properties and all title deeds and documents relating thereto;
(e) particulars of the scheme of administration and the scheme of expenditure at the time of registration;
(f) such other particulars as may be 5[prescribed by the Central Government].
6[(2) The Board shall forward the details of the properties entered in the register of auqaf to the concerned land record office having jurisdiction of the waqf property.
(3) On receipt of the details as mentioned in sub-section (2), the land record office shall 4[before deciding mutation in the land records, in accordance with revenue laws in force, shall give a public notice of ninety days, in two daily newspapers circulating in the localities of such area of which one shall be in the regional language and give the affected persons an opportunity of being heard, then], according to established procedure, either make necessary entries in the land record or communicate, within a period of six months from the date of registration of waqf property under section 36, its objections to the Board. ]
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. S. 37 numbered as sub-section (1) thereof by s. 25, ibid. (w.e.f. 1-11-2013).
4. Ins. by Act 14 of 2025, s. 22 (w.e.f. 08-04-2025).
5. Subs. by s. 22,idbi for "provided by regulations" (w.e.f. 08-04-2025).
6. Ins. by Act 27 of 2013, s. 25 (w.e.f. 01-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. S. 37 numbered as sub-section (1) thereof by s. 25, ibid. (w.e.f. 1-11-2013).
4. Ins. by Act 14 of 2025, s. 22 (w.e.f. 08-04-2025).
5. Subs. by s. 22,idbi for "provided by regulations" (w.e.f. 08-04-2025).
6. Ins. by Act 27 of 2013, s. 25 (w.e.f. 01-11-2013).
Section 38 Powers of Board to appoint Executive Officer.
(1) Notwithstanding anything contained in this Act, the Board may, if it is of the opinion that it is necessary so to do in the interests of the 1[waqf], appoint on whole-time or part-time or in an honorary capacity, subject to such conditions as may be provided by regulations, an Executive Officer with such supporting staff as it considers necessary for any 1[waqf] having a gross annual income of not less than five lakh rupees:
Provided that the person chosen for appointment should be a person professing Islam.
(2) Every Executive Officer appointed under sub-section (1) shall exercise such powers and discharge such duties as pertain only to the administration of the property of the 1[waqf] for which he has been appointed and shall exercise those powers and discharge those duties under the direction, control and supervision of the Board:
Provided that the Executive Officer who is appointed for a 1[waqf] having a gross annual income of not less than five lakh rupees shall ensure that the budget of the 1[waqf] is submitted, the accounts of the 1[waqf] are regularly maintained, and the yearly statement of accounts are submitted within such time as the Board may specify.
(3) While exercising his powers and discharging his functions under sub-section (2), the Executive Officer shall not interfere with any religious duties or any usage or custom of the 1[waqf] sanctioned by the Muslim law.
(4) The salaries and allowances of the Executive Officer and his staff shall be fixed by the Board and in fixing the quantum of such salary the Board shall have due regard to the income of the 1[waqf], the extent and nature of the duties of the Executive Officer and shall also ensure that the amounts of such salaries and allowances are not disproportionate to the income of the 1[waqf] and do not operate as an unnecessary financial burden on it.
(5) The salaries and allowances of the Executive Officer and his staff shall be paid by the Board from the 1[waqf] Fund and, if the 1[waqf] generates any additional income as a result of appointment of the Executive Officer, the Board may claim reimbursement of amounts spent on the salaries and allowances from the fund of the1[waqf] concerned.
(6) The Board may, for sufficient reasons, and after giving to the Executive Officer or a member of his staff, a reasonable opportunity of being heard, suspend, remove or dismiss the Executive Officer or a member of his staff from his post.
(7) Any Executive Officer or a member of his staff who is aggrieved by any order of removal or dismissal made under sub-section (6) may, within thirty days from the date of communication of the order, prefer an appeal against the order to the Tribunal and the Tribunal may, after considering such representation as the Board may make in the matter, and after giving a reasonable opportunity to the Executive Officer or a member of his staff of being heard, confirm, modify or reverse the order.
Provided that the person chosen for appointment should be a person professing Islam.
(2) Every Executive Officer appointed under sub-section (1) shall exercise such powers and discharge such duties as pertain only to the administration of the property of the 1[waqf] for which he has been appointed and shall exercise those powers and discharge those duties under the direction, control and supervision of the Board:
Provided that the Executive Officer who is appointed for a 1[waqf] having a gross annual income of not less than five lakh rupees shall ensure that the budget of the 1[waqf] is submitted, the accounts of the 1[waqf] are regularly maintained, and the yearly statement of accounts are submitted within such time as the Board may specify.
(3) While exercising his powers and discharging his functions under sub-section (2), the Executive Officer shall not interfere with any religious duties or any usage or custom of the 1[waqf] sanctioned by the Muslim law.
(4) The salaries and allowances of the Executive Officer and his staff shall be fixed by the Board and in fixing the quantum of such salary the Board shall have due regard to the income of the 1[waqf], the extent and nature of the duties of the Executive Officer and shall also ensure that the amounts of such salaries and allowances are not disproportionate to the income of the 1[waqf] and do not operate as an unnecessary financial burden on it.
(5) The salaries and allowances of the Executive Officer and his staff shall be paid by the Board from the 1[waqf] Fund and, if the 1[waqf] generates any additional income as a result of appointment of the Executive Officer, the Board may claim reimbursement of amounts spent on the salaries and allowances from the fund of the1[waqf] concerned.
(6) The Board may, for sufficient reasons, and after giving to the Executive Officer or a member of his staff, a reasonable opportunity of being heard, suspend, remove or dismiss the Executive Officer or a member of his staff from his post.
(7) Any Executive Officer or a member of his staff who is aggrieved by any order of removal or dismissal made under sub-section (6) may, within thirty days from the date of communication of the order, prefer an appeal against the order to the Tribunal and the Tribunal may, after considering such representation as the Board may make in the matter, and after giving a reasonable opportunity to the Executive Officer or a member of his staff of being heard, confirm, modify or reverse the order.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 39 Powers of Board in relation to auqaf which have ceased to exist.
39. Powers of Board in relation to 1[auqaf] which have ceased to exist.--- (1) The Board shall, if it is satisfied that the objects or any part thereof, of a 2[waqf] have ceased to exist, whether such cesser took place before or after the commencement of this Act, cause an inquiry to be held by the Chief Executive Officer, in the prescribed manner, to ascertain the properties and funds pertaining to such 2[waqf].
(2) On the receipt of the report of inquiry of the Chief Executive Officer, the Board shall pass an order,---
(a) specifying the property and funds of such2[waqf];
(b) directing that any property or funds pertaining to such 2[waqf] which have been recovered shall be applied or utilised for the renovation of any 2[waqf] property and where there is no need for making any such renovation or where utilisation of the funds for such renovation is not possible, be appropriated, to any of the purposes specific in sub-clause (iii) of clause (e) of sub-section (2) of section 32.
(3) The Board may, if it has reason to believe that any building or other place which was being used for religious purpose or instruction or for charity has, whether before or after the commencement of this Act, ceased to be used for that purpose, make an application to the Tribunal for an order directing the recovery of possession of such building or other place.
(4) The Tribunal may, if it is satisfied, after making such inquiry as it may think fit, that such building or other place---
(a) is 2[waqf] property;
(b) has not been acquired under any law for the time being in force relating to acquisition of land or is not under any process of acquisition under any such law, or has not vested in the State Government under any law for the time being in force relating to land reforms; and
(c) is not in the occupation of any person who has been authorised by or under any law for the time being in force to occupy such building or other place, make an order---
(i) directing the recovery of such building or place from any person who may be in unauthorised possession thereof, and
(ii) directing that such property, building or place be used for religious purpose or instruction as before, or if such use is not possible, be utilised for any purpose specified in sub-clause (iii) of clause (e) of sub-section (2) of section 32.
(2) On the receipt of the report of inquiry of the Chief Executive Officer, the Board shall pass an order,---
(a) specifying the property and funds of such2[waqf];
(b) directing that any property or funds pertaining to such 2[waqf] which have been recovered shall be applied or utilised for the renovation of any 2[waqf] property and where there is no need for making any such renovation or where utilisation of the funds for such renovation is not possible, be appropriated, to any of the purposes specific in sub-clause (iii) of clause (e) of sub-section (2) of section 32.
(3) The Board may, if it has reason to believe that any building or other place which was being used for religious purpose or instruction or for charity has, whether before or after the commencement of this Act, ceased to be used for that purpose, make an application to the Tribunal for an order directing the recovery of possession of such building or other place.
(4) The Tribunal may, if it is satisfied, after making such inquiry as it may think fit, that such building or other place---
(a) is 2[waqf] property;
(b) has not been acquired under any law for the time being in force relating to acquisition of land or is not under any process of acquisition under any such law, or has not vested in the State Government under any law for the time being in force relating to land reforms; and
(c) is not in the occupation of any person who has been authorised by or under any law for the time being in force to occupy such building or other place, make an order---
(i) directing the recovery of such building or place from any person who may be in unauthorised possession thereof, and
(ii) directing that such property, building or place be used for religious purpose or instruction as before, or if such use is not possible, be utilised for any purpose specified in sub-clause (iii) of clause (e) of sub-section (2) of section 32.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
Section 40 Omitted.
[Decision if a property is 1[waqf] property.]--- Omitted by the Waqf (Amendment) Act, 2025 (14 of 2025), s. 23 (w.e.f. 8-4-2025).
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 41 Power to cause registration of waqf and to amend register.
41. Power to cause registration of 1[waqf] and to amend register.--The Board may direct a mutawalli to apply for the registration of a 1[waqf], or to supply any information regarding a 1[waqf] or may itself cause the 1[waqf] to be registered or may at any time amend the register of 2[auqaf].
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
Section 42 Change in the management of auqaf to be notified.
42. Change in the management of 2[auqaf] to be notified.--(1) In the case of any change in the management of a registered 1[waqf] due to the death or retirement or removal of the mutawalli, the incoming mutawalli, shall forthwith, and any other person may notify the change to the Board.
(2) In the case of any other change in any of the particulars mentioned in section 36, the mutawalli shall, within three months from the occurrence of the change, notify such change to the Board.
(2) In the case of any other change in any of the particulars mentioned in section 36, the mutawalli shall, within three months from the occurrence of the change, notify such change to the Board.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
Section 43 Auqaf registered before the commencement of this Act deemed to be registered.
43. 2[Auqaf] registered before the commencement of this Act deemed to be registered.--Notwithstanding anything contained in this Chapter, where any 1[waqf] has been registered before the commencement of this Act, under any law for the time being in force, it shall not be necessary to register the 1[waqf] under the provisions of this Act and any such registration made before such commencement shall be deemed to be a registration made under this Act.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
Section 44 Budget.
MAINTENANCE OF ACCOUNTS OF 2[AUQAF]
44. Budget.--(1) Every mutawalli of a1[waqf] shall, in every year prepare, in such form and at such time as may be prescribed, a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure during that financial year.
(2) Every such budget shall be submitted by the mutawalli at least 3[thirty days] before the beginning of the financial year to the Board and shall make adequate provision for the following:---
(i) for carrying out the objects of the 1[waqf];
(ii) for the maintenance and preservation of the 1[waqf] property;
(iii) for the discharge of all liabilities and subsisting commitments binding on the 1[waqf] under this Act or any other law for the time being in force.
4[(3) In case the Board considers any item in the budget being contrary to the objects of the waqf and the provisions of this Act, it may give such direction for addition or deletion of such item as it may deem fit.]
(4) If in the course of the financial year the mutawalli finds it necessary to modify the provisions made in the budget in regard to the receipt or to the distribution of the amounts to be expended under the different heads, he may submit to the Board a supplementary or a revised budget and the provisions of sub-section (3) shall, as far as may be, apply to such supplementary or revised budget.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. Subs. by s. 26, ibid., for "ninety days" (w.e.f. 1-11-2013).
4. Subs. by s. 26, ibid., for sub-section (3) (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. Subs. by s. 26, ibid., for "ninety days" (w.e.f. 1-11-2013).
4. Subs. by s. 26, ibid., for sub-section (3) (w.e.f. 1-11-2013).
Section 45 Preparation of budget of auqaf under direct management of the Board.
45. Preparation of budget of 1[auqaf] under direct management of the Board.--- (1) The Chief Executive Officer shall prepare, in such form and at such time as may be prescribed, a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure for each of the 1[auqaf] under the direct management of the Board, showing therein the estimated receipts and expenditure and submit it to the Board for its approval.
(2) While submitting the budget under sub-section (1), the Chief Executive Officer shall also prepare statement giving details of the increase, if any, in the income of each 2[waqf] under the direct management of the Board and the steps which have been taken for its better management and the results accruing therefrom during the year.
(3) The Chief Executive Officer shall keep regular accounts and be responsible for the proper management of every2[waqf] under the direct management of the Board.
(4) Every budget submitted by the Chief Executive Officer under sub-section (1) shall comply with the requirements of section 46 and, for this purpose, references therein to the mutawalli of the 2[waqf] shall be construed as references to the Chief Executive Officer.
(5) The audit of accounts of every 2[waqf] under the direct management of the Board shall be undertaken by the State Examiner of Local Funds or any other officer appointed by the State Government for this purpose, irrespective of the income of the 2[waqf].
(6) The provisions of sub-sections (2) and (3) of section 47 and the provisions of sections 48 and 49 shall, in so far as they are not inconsistent with the provisions of this section, apply to the audit of accounts referred to in this section.
(7) Where any 2[waqf] is under the direct management of the Board, such administrative charges as may be specified by the Chief Executive Officer shall be payable by the 2[waqf] to the Board:
Provided that the Chief Executive Officer shall not collect more than ten per cent. of the gross annual income of the 2[waqf] under the direct management of the Board as administrative charges.
(2) While submitting the budget under sub-section (1), the Chief Executive Officer shall also prepare statement giving details of the increase, if any, in the income of each 2[waqf] under the direct management of the Board and the steps which have been taken for its better management and the results accruing therefrom during the year.
(3) The Chief Executive Officer shall keep regular accounts and be responsible for the proper management of every2[waqf] under the direct management of the Board.
(4) Every budget submitted by the Chief Executive Officer under sub-section (1) shall comply with the requirements of section 46 and, for this purpose, references therein to the mutawalli of the 2[waqf] shall be construed as references to the Chief Executive Officer.
(5) The audit of accounts of every 2[waqf] under the direct management of the Board shall be undertaken by the State Examiner of Local Funds or any other officer appointed by the State Government for this purpose, irrespective of the income of the 2[waqf].
(6) The provisions of sub-sections (2) and (3) of section 47 and the provisions of sections 48 and 49 shall, in so far as they are not inconsistent with the provisions of this section, apply to the audit of accounts referred to in this section.
(7) Where any 2[waqf] is under the direct management of the Board, such administrative charges as may be specified by the Chief Executive Officer shall be payable by the 2[waqf] to the Board:
Provided that the Chief Executive Officer shall not collect more than ten per cent. of the gross annual income of the 2[waqf] under the direct management of the Board as administrative charges.
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).
2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
Section 46 Submission of Accounts of auqaf.
46. Submission of accounts of 1[auqaf].--- (1) Every mutawalli shall keep regular accounts.
(2) Before the 2[1st day of 3[October]] next, following the date on which the application referred to in section 36 has been made and thereafter before the 2[1st day of 3[October]] in every year, every mutawalli of a 4[waqf] shall prepare and furnish to the Board a full and true statement of accounts, 5[in such form and manner and containing such particulars as may be prescribed by the Central Government, of all moneys received from any source] or expended by the mutawalli on behalf of the 4[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 4[waqf]:
Provided that the date on which the annual accounts are to be closed may be varied at the discretion of the Board.
(2) Before the 2[1st day of 3[October]] next, following the date on which the application referred to in section 36 has been made and thereafter before the 2[1st day of 3[October]] in every year, every mutawalli of a 4[waqf] shall prepare and furnish to the Board a full and true statement of accounts, 5[in such form and manner and containing such particulars as may be prescribed by the Central Government, of all moneys received from any source] or expended by the mutawalli on behalf of the 4[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 4[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. 27, ibid., for "1st day of May" (w.e.f. 01-11-2013).
3. Subs. by Act 14 of 2025, s. 24, for "July" (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 01-11-2013).
2. Subs. by s. 27, ibid., for "1st day of May" (w.e.f. 01-11-2013).
3. Subs. by Act 14 of 2025, s. 24, for "July" (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 01-11-2013).
Section 47 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[one lakh 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 4[from out of the panel of auditors prepared by the State Government:
Provided that the State Government shall, while preparing such panel of auditors, specify the remuneration to be paid to such auditors]
5[(b) the accounts of the waqf having net annual income exceeding one lakh rupees shall be audited annually, by an auditor appointed by the Board from out of the panel of auditors as specified in clause (a);]
(c) the State Government may, 6[under intimation to the Board,] at any time cause the account of any2[waqf] audited by the State Examiner of Local Funds or by any other officer designated for that purpose by that State Government:
4[Provided that the Central Government may, by order, direct the audit of any waqf at any time by an auditor appointed by the Comptroller and Auditor-General of India, or by any officer designated by the Central Government for that purpose.]
(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.
4[(2A) On receipt of the report under sub-section (2), the Board shall publish the audit report in such manner as may be prescribed by the Central Government.]
(3) The cost of the audit of the accounts of a 2[waqf] shall be met from the funds of that 2[waqf].
7* * * * *
(a) in the case of a 2[waqf] having no income or a net annual income not exceeding 3[one lakh 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 4[from out of the panel of auditors prepared by the State Government:
Provided that the State Government shall, while preparing such panel of auditors, specify the remuneration to be paid to such auditors]
5[(b) the accounts of the waqf having net annual income exceeding one lakh rupees shall be audited annually, by an auditor appointed by the Board from out of the panel of auditors as specified in clause (a);]
(c) the State Government may, 6[under intimation to the Board,] at any time cause the account of any2[waqf] audited by the State Examiner of Local Funds or by any other officer designated for that purpose by that State Government:
4[Provided that the Central Government may, by order, direct the audit of any waqf at any time by an auditor appointed by the Comptroller and Auditor-General of India, or by any officer designated by the Central Government for that purpose.]
(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.
4[(2A) On receipt of the report under sub-section (2), the Board shall publish the audit report in such manner as may be prescribed by the Central Government.]
(3) The cost of the audit of the accounts of a 2[waqf] shall be met from the funds of that 2[waqf].
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 Act 14 of 2025,s. 25, for "fifty thousand rupees" (w.e.f. 08-04-2025).
4. Ins. by s. 25,ibid. (w.e.f. 08-04-2025).
5. Subs. by s. 25,ibid., for clause (b) (w.e.f. 08-04-2025).
6. Ins. by Act 27 of 2013, s. 28 (w.e.f. 01-11-2013).
7. Both the provisos omitted by Act 14 of 2025, s. 25 (w.e.f. 08-04-2025).
2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
3. Subs. by Act 14 of 2025,s. 25, for "fifty thousand rupees" (w.e.f. 08-04-2025).
4. Ins. by s. 25,ibid. (w.e.f. 08-04-2025).
5. Subs. by s. 25,ibid., for clause (b) (w.e.f. 08-04-2025).
6. Ins. by Act 27 of 2013, s. 28 (w.e.f. 01-11-2013).
7. Both the provisos omitted by Act 14 of 2025, s. 25 (w.e.f. 08-04-2025).
Section 48 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.
1[(2A) The proceedings and orders of the Board under sub-section (1) shall be published in such manner as may be prescribed by the Central Government.]
(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 2***.
3* * * * *
(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.
(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.
1[(2A) The proceedings and orders of the Board under sub-section (1) shall be published in such manner as may be prescribed by the Central Government.]
(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 2***.
(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.
1. Ins. by Act 14 of 2025, s. 26 (w.e.f. 08-04-2025).
2. Certain words omitted by s. 26,ibid. (w.e.f. 08-04-2025).
3. Subs-section (4) omitted by s. 26, ibid. (w.e.f. 08-04-2025).
2. Certain words omitted by s. 26,ibid. (w.e.f. 08-04-2025).
3. Subs-section (4) omitted by s. 26, ibid. (w.e.f. 08-04-2025).
Section 49 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.
(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.
Section 50 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.
(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).
Section 50A Disqualification of mutawalli.
1[50A. Disqualification of mutawalli.--- A person shall not be qualified for being appointed, or for continuing as, a mutawalli, if he---
(a) is less than twenty-one years of age;
(b) is found to be a person of unsound mind;
(c) is an undischarged insolvent;
(d) has been convicted of any offence and sentenced to imprisonment for not less than two years;
(e) has been held guilty of encroachment on any waqf property;
(f) has been on a previous occasion---
(i) removed as a mutawalli; or
(ii) removed by an order of a competent court or Tribunal from any position of trust either for mismanagement or for corruption.]
(a) is less than twenty-one years of age;
(b) is found to be a person of unsound mind;
(c) is an undischarged insolvent;
(d) has been convicted of any offence and sentenced to imprisonment for not less than two years;
(e) has been held guilty of encroachment on any waqf property;
(f) has been on a previous occasion---
(i) removed as a mutawalli; or
(ii) removed by an order of a competent court or Tribunal from any position of trust either for mismanagement or for corruption.]
1. Sub-sections (2), (3), (4) and (5) omitted by Act 27 of 2013, s. 29 (w.e.f. 01-11-2013).
Section 51 Alienation of waqf property without sanction of Board to be void.
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 3[the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013) 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 4*** 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.]
5* * * * *
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 3[the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013) 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 4*** 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.]
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. Subs. by Act 14 of 2025, s. 28, for "the Land Acquisition Act, 1894 (1 of 1894)"(w.e.f. 08-04-2025).
4. The word "Public" omitted by Corrigendum, published in the Gazette of India, Extra PT II, sec. 1, No. 3, dated 1st January, 2014.
5. Sub-sections (2), (3), (4) and (5) omitted by Act 27 of 2013, s. 29 (w.e.f. 01-11-2013).
2. Subs. by s. 29, ibid., for sub-section (1) (w.e.f. 1-11-2013).
3. Subs. by Act 14 of 2025, s. 28, for "the Land Acquisition Act, 1894 (1 of 1894)"(w.e.f. 08-04-2025).
4. The word "Public" omitted by Corrigendum, published in the Gazette of India, Extra PT II, sec. 1, No. 3, dated 1st January, 2014.
5. Sub-sections (2), (3), (4) and (5) omitted by Act 27 of 2013, s. 29 (w.e.f. 01-11-2013).
Section 52 Recovery of waqf property transferred in contravention of section 51.
52. Recovery of 1[waqf] property transferred in contravention of section 51.--- (1) If the Board is satisfied, after making any inquiry in such manner as may be prescribed, that any immovable property of a 1[waqf] entered as such in the register of 1[waqf] maintained under section 36, has been transferred without the previous sanction of the Board in contravention of the provisions of section 51 2[or section 56], it may send a requisition to the Collector within whose jurisdiction the property is situate to obtain and deliver possession of the property to it.
(2) On receipt of a requisition under sub-section (1), the Collector shall pass an order directing the person in possession of the property to deliver the property to the Board within a period of thirty days from the date of the service of the order.
(3) Every order passed under sub-section (2) shall be served---
(a) by giving or tendering the order, or by sending it by post to the person for whom it is intended; or
(b) if such person cannot be found, by affixing the order on some conspicuous part of his last known place of abode or business, or by giving or tendering the order to some adult male member or servant of his family or by causing it to be affixed on some conspicuous part of the property to which it relates:
Provided that where the person on whom the order is to be served, is a minor, service upon his guardian or upon any adult male member or servant of his family shall be deemed to be the service upon the minor.
(4) Any person aggrieved by the order of the Collector under sub-section (2) may, within a period of thirty days from the date of the service of the order, prefer an appeal to the Tribunal within whose jurisdiction the property is situate 3****.
(5) Where an order passed under sub-section (2) has not been complied with and the time for appealing against such order has expired without an appeal having been preferred or the appeal, if any, preferred within that time has been dismissed, the Collector shall obtain possession of the property in respect of which the order has been made, using such force, if any, as may be necessary for the purpose and deliver it to the Board.
(6) In exercising his functions under this section the Collector shall be guided by such rules as may be provided by regulations.
(2) On receipt of a requisition under sub-section (1), the Collector shall pass an order directing the person in possession of the property to deliver the property to the Board within a period of thirty days from the date of the service of the order.
(3) Every order passed under sub-section (2) shall be served---
(a) by giving or tendering the order, or by sending it by post to the person for whom it is intended; or
(b) if such person cannot be found, by affixing the order on some conspicuous part of his last known place of abode or business, or by giving or tendering the order to some adult male member or servant of his family or by causing it to be affixed on some conspicuous part of the property to which it relates:
Provided that where the person on whom the order is to be served, is a minor, service upon his guardian or upon any adult male member or servant of his family shall be deemed to be the service upon the minor.
(4) Any person aggrieved by the order of the Collector under sub-section (2) may, within a period of thirty days from the date of the service of the order, prefer an appeal to the Tribunal within whose jurisdiction the property is situate 3****.
(5) Where an order passed under sub-section (2) has not been complied with and the time for appealing against such order has expired without an appeal having been preferred or the appeal, if any, preferred within that time has been dismissed, the Collector shall obtain possession of the property in respect of which the order has been made, using such force, if any, as may be necessary for the purpose and deliver it to the Board.
(6) In exercising his functions under this section the Collector shall be guided by such rules as may be provided by regulations.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Ins. by s. 30, ibid. (w.e.f. 1-11-2013).
3. Certain words omitted by Act 14 of 2025, s. 29 (w.e.f. 08-04-2025).
2. Ins. by s. 30, ibid. (w.e.f. 1-11-2013).
3. Certain words omitted by Act 14 of 2025, s. 29 (w.e.f. 08-04-2025).
Section 52A Penalty for alienation of waqf property without sanction of Board.
1[52A. Penalty for alienation of waqf property without sanction of Board.---(1) Whoever alienates or purchases or takes possession of, in any manner whatsoever, either permanently or temporarily, any movable or immovable property being a waqf property, without prior sanction of the Board, shall be punishable with 2[imprisonment] for a term which may extend to two years:
Provided that the waqf property so alienated shall without prejudice to the provisions of any law for the time being in force, 3[be reverted back to the waqf] without any compensation therefor.
4* * * * *
(3) No court shall take cognizance of any offence under this section except on a complaint made by the Board or any officer duly authorised by the State Government in this behalf.
5* * * * *]
Provided that the waqf property so alienated shall without prejudice to the provisions of any law for the time being in force, 3[be reverted back to the waqf] without any compensation therefor.
(3) No court shall take cognizance of any offence under this section except on a complaint made by the Board or any officer duly authorised by the State Government in this behalf.
1. Ins. by Act 27 of 2013, s. 31 (w.e.f. 01-11-2013).
2. Subs. by Act 14 of 2025, s. 30, for "rigorous imprisonment" (w.e.f. 08-04-2025).
3 Subs. by s. 30,ibid., for "be vested in the Board" (w.e.f. 08-04-2025).
4. Sub-section (2) omitted by s. 30, ibid. (w.e.f. 08-04-2025).
5. Sub-section (4) omitted by s. 30, ibid. (w.e.f. 08-04-2025).
2. Subs. by Act 14 of 2025, s. 30, for "rigorous imprisonment" (w.e.f. 08-04-2025).
3 Subs. by s. 30,ibid., for "be vested in the Board" (w.e.f. 08-04-2025).
4. Sub-section (2) omitted by s. 30, ibid. (w.e.f. 08-04-2025).
5. Sub-section (4) omitted by s. 30, ibid. (w.e.f. 08-04-2025).