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(e) Restrictions on the powers of Mutawallis in the interest of better management of Wakf Properties.
(f) Setting up of Wakf Tribunals to consider questions and disputes pertaining to Wakfs.
(g) Alienation of Wakf properties to be made difficult.
(h) To bring uniformity in respect of Wakf administration throughout the country except in Jammu and Kashmir State."

21. The provisions of the Wakf Act are dealt with. Section 6 deals with Disputes regarding Wakf Act, is extracted hereunder:

"6. Disputes regarding Wakfs:- (1) If any question arises whether a particular property specified as wakf property in the list of waks is wakf property or not or whether a wakf-specified in such list is a Shia wakf or Sunni Wakf, the Board or the mutawalli of the wakf or any person interested therein may institute a suit in a Tribunal for the decision of the question and the decision of the Tribunal in respect of such matter shall be final:

27. As per Section 47 of the Act, the accounts of the Wakfs submitted by the Board under Section 46 shall be audited and the manner of the audit is provided thereto. Section 48 of the Act empowers the Board to examine the auditor's report and may call for an explanation from any person in regard to the matter mentioned thereunder, and shall pass such orders as it thinks fit including the orders for recovery of amount certified by the auditor under Sub-Section 2 of Section 47. The Muthavalli or any other person aggrieved by any order made by the Board, may, within 30 days of the receipt of the order, can apply to the Tribunal to modify and set aside the order. As per Clause 4 of Section 48, the order passed by the Tribunal is final. The above provision empowers the Tribunal to test the correctness of the orders passed by the Board, including the orders of recovery of the amount certified by the auditor. As per Section 51 of the Act, alienation of the Wakf property without sanction of the Board is void.