(1.) By means of present writ petition, the petitioner seeks to quash the impugned recovery citation dated 13.10.2015, issued by respondent no. 2.
(2.) It is the submission of learned counsel for the petitioner that, firstly, Section 47 of the Waqf Act, 1995, has not been complied with, which says that the accounts of auqaf submitted to the Board under Section 46 shall be audited and examined in the manner as has been prescribed under Section 47. Secondly, it is also submitted that Section 48 provides that the Board shall examine the Auditor's report, and may call for explanation of any person in regard to any matter mentioned therein, and shall pass such orders as it thinks fit including orders for the recovery of the amount certified by the auditor under sub-section (2) of section 47.
(3.) Section 49 of the Waqf Act, 1995, is important in the context of present case, which reads as under: