Section 54(2) in Himachal Pradesh Waqf Rules, 2016
(2)Every budget submitted by the Chief Executive Officer shall comply with the requirements of sections 45 and 46 and for this purpose; reference therein to the mutawalli of the waqf shall be construed as reference to the Chief Executive Officer. Along with the budget, the Chief Executive Officer shall also prepare and forward a statement giving details of the increase, if any, in the income of each waqf under the direct management of the Board and the steps which have been taken for its better management and the results accruing there from during the year.
