49. Time and manner for preparation of budget by mutawalli.
(1)Every mutawalli of a waqf shall submit a budget at least thirty days before the beginning of the financial year to the Board showing its estimated receipts and expenditure for the ensuing financial year in Form 17:Provided that the budget so prepared shall be sustainable and deficit budget may be avoided.(2)The State/Union Territory Administration may give financial assistance in the form of grants-in-aid to Board for meeting establishment expenditure.(3)The Board shall scrutinise the budget proposal and ensure that provision has been made therein for the obligatory expenditure referred to in sub-section (2) of Section 44 of the Act and for carrying out the purpose which may have been specifically enjoined on the waqf by the deed of waqf.(4)The Board may give such directions to modify the budget in case any item is considered to be contrary to the objects of the waqf or the provisions of the Act.(5)If the Board is satisfied that adequate provision for certain items has not been made in the budget, it shall have power to modify it in such manner as may be necessary to secure such provision and return it to the mutawalli concerned.(6)Every mutawalli shall consider the suggestions and incorporate the modifications made by the Board in the budget and pass the budget before the beginning of the financial year to which it relates.(7)Notwithstanding anything contained in these rules, the Board may direct a mutawalli to modify its estimates to be in keeping with the provisions of the Act and the waqf deed and such mutawalli shall comply with the direction of the Board.(8)As soon as the budget is passed, every mutawalli shall forthwith submit copies thereof to the Board.(9)No sum shall be expended by or on behalf of a waqf unless such sum is included in the budget estimates sanctioned under Section 44 of the Act and in force at the time of incurring the expenditure.(10)If in the course of the year, a mutawalli finds it necessary to alter the figures shown in the budget with regard to receipts or the distribution of the amounts to be expended on the different services undertaken by him on behalf of the waqf, a supplementary or revised budget may be submitted to the Board.
