Section 6. Audit of account

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[1] [Central 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 1. Subs. by the A.O. 1937 for "L.G."