52. (a) Before the fifteenth day of September next following the date on which the application referred to in section 47 has been made and thereafter before the fifteenth day of July in every year, every mutawalli of a waqf shall prepare and furnish to the Administrator a full and true statement of accounts, in such form and language and containing such particulars as may be prescribed by the Administrator, of all moneys received or expended by the mutawalli on behalf of the waqf during the period of twelve months ending on the thirtieth day of June or on the last day of the Bengali year, or, as the case may be, during that portion of the said period during which the provisions of this Ordinance have been applicable to the waqf.

(b) Such statement shall also contain the following particulars-

(i) any change which may have taken place since the application for enrolment or since the submission of the last annual statement, as the case may be, in the extent, nature or quality of the waqf properties including transfer, acquisition or transaction affecting such properties;

(ii) the amount of the liabilities, if any, of the waqf on account of outgoings such as rent, rates, taxes, salaries and allowances and on account of all other matters; and

(iii) any other particulars which the Administrator may require.

(c) In the case of a Receiver appointed by any Court in any suit or proceeding in respect of a waqf property he shall submit a statement of accounts to the Administrator under the provisions of this section in addition to the statements that may be submitted by him to the Court.

53. (1) The accounts of waqfs submitted to the Administrator under section 52 shall be audited and examined annually or at such other intervals as the Administrator may determine by an auditor appointed by the Administrator.

54. The Administrator shall examine the auditor's report and may call for the explanation of any person in regard to any matter mentioned therein, and shall pass such orders on the report as he thinks fit.

55. (1) Every sum certified to be due from any person by an auditor in his report under section 53, unless such certificate is modified or cancelled by the Administrator by an order made under section 54, and every sum due on a modified certificate shall be paid by such person within sixty days after the service of a demand for the same issued by the Administrator.

(2) If such payment is not made in accordance with the provisions of sub section (1), the sum payable shall be recoverable as a public demand under the 1[* * *] Public Demands Recovery Act, 1913.