Section 29. After section 31 of the principal Act, the following section shall be inserted, namely:

(3) The Wakf Commissioner shall keep regular accounts and be responsible for the proper management of every wakf under the direct management of the Board. (5) The audit of accounts of every wakf 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 wakf. (6) The provisions of sub-sections (2) and (3) of section 33 and the provisions of sections 34 and 35 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. (2) While submitting the budgets under sub-section (1), the Wakf Commissioner shall also prepare a statement giving details of the increase, if any, in the income of each wakf under the direct management of the Board and the steps which have been or 1984] Waki (Amendment) 679 taken for its better management and the results accruing therefrom during the year. (7) Where any wakf is under the direct management of the Board, such administrative charges as may be specified by the Wakf Commissioner shall be payable by the wakf to the Board: Provided that the Wakf Commissioner shall not collect, except with the previous approval of the State Government, more than ten per cent. of the gross annual income of the wakf under the direct management of the Board as administrative charges payable to the Board." (4) Every budget submitted by the Wakf Commissioner under sub-section (1) shall comply with the requirements of section 32 and, for this purpose, references therein to the mutawalli of the wakf shall be construed as references to the Wakf Commissioner. 29. After section 31 of the principal Act, the following section shall be inserted, namely:— "31A. (1) The Wakf Commissioner shall, in every year, prepare, in such form and at such time as may be prescribed, a separate budget for the next financial year for each of the wakfs under the direct management of the Board, showing therein the estimated receipts and expenditure and submit it to the Board for its approval.