The Unified Waqf Management, Empowerment, Efficiency and Development Act, 1995
Administered Ministry: Ministry of Minority Affairs
Section
Section 72 Annual contribution payable to Board.
(1) The mutawalli of every 1[waqf], the net annual income of which is not less than five thousand rupees, shall pay annually, out of the net annual income derived by the 1[waqf], such contributions, not exceeding 2[five per cent. subject to a maximum amount as may be prescribed by the Central Government] of such annual income, as may be prescribed, to the Board for the services rendered by such Board to the 1[waqf].
Explanation I.--- For the purposes of this Act, "net annual income" shall mean the gross income of the 1[waqf] from all sources, including nazars and offerings which do not amount to contributions to the corpus of the 3[auqaf], in a year after deducting therefrom the following, namely:---
(i) the land revenue paid by it to the Government;
(ii) the rates, cesses, taxes and licence fees, paid by it to the Government or any local authority;
(iii) expenditure incurred for all or any of the following purposes, 4[in respect of lands directly under cultivation by the mutawalli for the benefit of the waqf], namely:---
(a) maintenance of, or repairs to, irrigation works, which shall not include the capital cost of irrigation;
(b) seeds or seedlings;
(c) manure;
(d) purchase and maintenance of agricultural implements;
(e) purchase and maintenance of cattle for cultivation;
(f) wages for ploughing, watering, sowing, transplanting, harvesting, threshing and other agricultural operations:
Provided that the total deduction in respect of an expenditure incurred under this clause shall not exceed 5[twenty per cent.] of the income derived from lands belonging to the 1[waqf]:
6[Provided further that no such deduction shall be permitted in respect of waqf land given on lease, by whatever name called, whether batai or share cropping or any other name.]
(iv) expenditure on sundry repairs to rented buildings, not exceeding five per cent. of the annual rent derived therefrom, or the actual expenditure, whichever is less;
(v) sale proceeds of immovable properties or rights relating to, or arising out of immovable properties, if such proceeds are reinvested to earn income for the 1[waqf]:
Provided that the following items of receipts shall not be deemed to be income for the purposes of this section, namely:---
(a) advances and deposits recovered and loans taken or recovered;
(b) deposits made as security by employees, lessees or contractors and other deposits, if any;
(c) withdrawals from banks or of investments;
(d) amounts recovered towards costs awarded by courts;
(e) sale proceeds of religious books and publications where such sales are undertaken as an un-remunerative enterprise with a view to propagating religion;
(f) donations in cash or kind or offerings made by the donors as contribution to the corpus of the 1[waqf]:
Provided that interest on income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income;
(g) voluntary contributions received in cash or kind for a specific service to be performed by the 1[waqf] and expended on such service;
(h) audit recoveries.
Explanation II.--- In determining, the net annual income for the purposes of this section, only the net profit derived by any 1[waqf] from its remunerative undertakings, if any, shall be taken as income, and in respect of its non-remunerative undertakings, such as, schools, colleges, hospitals, poor homes, orphanages or any other similar institutions, the grants given by the Government or any local authority or donations received from the public or fees collected from the pupils of educational institutions shall not be taken as income.
(2) The Board may in the case of any mosque or orphanage or any particular 1[waqf] reduce or remit such contribution for such time as it thinks fit.
(3) The mutawalli of a 1[waqf] may realise the contributions payable by him under sub-section (1) from the various persons entitled to received any pecuniary or other material benefit from the 1[waqf], but the sum realisable from any one of such persons shall not exceed such amount as shall bear to the total contribution payable the same proportion, as the value of the benefits receivable by such person bears to the entire net annual income of the 1[waqf]:
Provided that if there is any income of the 1[waqf] available in excess of the amount payable as dues under this Act, other than as the contribution under sub-section (1), and in excess of the amount payable under the 1[waqf] deed, the contribution shall be paid out of such income.
(4) The contribution payable under sub-section (1) in respect of a 1[waqf] shall, subject to the prior payment of any dues to the Government or any local authority or of any other statutory first charge on the 1[waqf] property or the income thereof, be a first charge on the income of the 1[waqf] and shall be recoverable, on a certificate issued by the Board after giving the mutawalli concerned an opportunity of being heard, as an arrear of land revenue.
(5) If a mutawalli realises the income of the 1[waqf] and refuses to pay or does not pay such contribution, he shall also be personally liable for such contribution which may be realised from his person or property in the manner aforesaid.
(6) Where, after the commencement of this Act, the mutawalli of a 1[waqf] fails to submit a return of the net annual income of the 1[waqf] within the time specified therefor or submits a return which, in the opinion of the Chief Executive Officer is incorrect or false in any material particular, or which does not comply with the provisions of this Act or any rule or order made thereunder, the Chief Executive Officer may assess the net annual income of the 1[waqf] to the best of his judgment or revise the net annual income as shown in the return submitted by the mutawalli and the net annual income as so assessed or revised shall be deemed to be the net annual income of the 1[waqf] for the purposes of this section:
Provided that no assessment of net annual income or revision of return submitted by mutawalli shall be made except after giving a notice to the mutawalli calling upon him to show cause, within the time specified in the notice, as to why such assessment or revision of the return shall not be made and every such assessment or revision shall be made after considering the reply if any, given by the mutawalli.
(7) Any mutawalli who is aggrieved by the assessment or revision made by the Chief Executive Officer, under sub-section (6), may prefer an appeal to the Board within thirty days from the date of the receipt of the assessment or revision of return and the Board may, after giving the appellant a reasonable opportunity of being heard, confirm, reverse or modify the assessment or revision or the return 7***.
(8) If, for any reason, the contribution or any portion thereof leviable under this section has escaped assessment in any year, whether before or after the commencement of this Act, the Chief Executive Officer may, within five years from the last date of the year to which such escaped assessment relates serve upon the mutawalli a notice assessing him with the contribution or portion thereof which had escaped assessment, and demanding payment thereof within thirty days from the date of service of such notice, and the provisions of this Act and the rules made thereunder, shall, as far as may be, apply as if the assessments were made under this Act, in the first instance.
Explanation I.--- For the purposes of this Act, "net annual income" shall mean the gross income of the 1[waqf] from all sources, including nazars and offerings which do not amount to contributions to the corpus of the 3[auqaf], in a year after deducting therefrom the following, namely:---
(i) the land revenue paid by it to the Government;
(ii) the rates, cesses, taxes and licence fees, paid by it to the Government or any local authority;
(iii) expenditure incurred for all or any of the following purposes, 4[in respect of lands directly under cultivation by the mutawalli for the benefit of the waqf], namely:---
(a) maintenance of, or repairs to, irrigation works, which shall not include the capital cost of irrigation;
(b) seeds or seedlings;
(c) manure;
(d) purchase and maintenance of agricultural implements;
(e) purchase and maintenance of cattle for cultivation;
(f) wages for ploughing, watering, sowing, transplanting, harvesting, threshing and other agricultural operations:
Provided that the total deduction in respect of an expenditure incurred under this clause shall not exceed 5[twenty per cent.] of the income derived from lands belonging to the 1[waqf]:
6[Provided further that no such deduction shall be permitted in respect of waqf land given on lease, by whatever name called, whether batai or share cropping or any other name.]
(iv) expenditure on sundry repairs to rented buildings, not exceeding five per cent. of the annual rent derived therefrom, or the actual expenditure, whichever is less;
(v) sale proceeds of immovable properties or rights relating to, or arising out of immovable properties, if such proceeds are reinvested to earn income for the 1[waqf]:
Provided that the following items of receipts shall not be deemed to be income for the purposes of this section, namely:---
(a) advances and deposits recovered and loans taken or recovered;
(b) deposits made as security by employees, lessees or contractors and other deposits, if any;
(c) withdrawals from banks or of investments;
(d) amounts recovered towards costs awarded by courts;
(e) sale proceeds of religious books and publications where such sales are undertaken as an un-remunerative enterprise with a view to propagating religion;
(f) donations in cash or kind or offerings made by the donors as contribution to the corpus of the 1[waqf]:
Provided that interest on income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income;
(g) voluntary contributions received in cash or kind for a specific service to be performed by the 1[waqf] and expended on such service;
(h) audit recoveries.
Explanation II.--- In determining, the net annual income for the purposes of this section, only the net profit derived by any 1[waqf] from its remunerative undertakings, if any, shall be taken as income, and in respect of its non-remunerative undertakings, such as, schools, colleges, hospitals, poor homes, orphanages or any other similar institutions, the grants given by the Government or any local authority or donations received from the public or fees collected from the pupils of educational institutions shall not be taken as income.
(2) The Board may in the case of any mosque or orphanage or any particular 1[waqf] reduce or remit such contribution for such time as it thinks fit.
(3) The mutawalli of a 1[waqf] may realise the contributions payable by him under sub-section (1) from the various persons entitled to received any pecuniary or other material benefit from the 1[waqf], but the sum realisable from any one of such persons shall not exceed such amount as shall bear to the total contribution payable the same proportion, as the value of the benefits receivable by such person bears to the entire net annual income of the 1[waqf]:
Provided that if there is any income of the 1[waqf] available in excess of the amount payable as dues under this Act, other than as the contribution under sub-section (1), and in excess of the amount payable under the 1[waqf] deed, the contribution shall be paid out of such income.
(4) The contribution payable under sub-section (1) in respect of a 1[waqf] shall, subject to the prior payment of any dues to the Government or any local authority or of any other statutory first charge on the 1[waqf] property or the income thereof, be a first charge on the income of the 1[waqf] and shall be recoverable, on a certificate issued by the Board after giving the mutawalli concerned an opportunity of being heard, as an arrear of land revenue.
(5) If a mutawalli realises the income of the 1[waqf] and refuses to pay or does not pay such contribution, he shall also be personally liable for such contribution which may be realised from his person or property in the manner aforesaid.
(6) Where, after the commencement of this Act, the mutawalli of a 1[waqf] fails to submit a return of the net annual income of the 1[waqf] within the time specified therefor or submits a return which, in the opinion of the Chief Executive Officer is incorrect or false in any material particular, or which does not comply with the provisions of this Act or any rule or order made thereunder, the Chief Executive Officer may assess the net annual income of the 1[waqf] to the best of his judgment or revise the net annual income as shown in the return submitted by the mutawalli and the net annual income as so assessed or revised shall be deemed to be the net annual income of the 1[waqf] for the purposes of this section:
Provided that no assessment of net annual income or revision of return submitted by mutawalli shall be made except after giving a notice to the mutawalli calling upon him to show cause, within the time specified in the notice, as to why such assessment or revision of the return shall not be made and every such assessment or revision shall be made after considering the reply if any, given by the mutawalli.
(7) Any mutawalli who is aggrieved by the assessment or revision made by the Chief Executive Officer, under sub-section (6), may prefer an appeal to the Board within thirty days from the date of the receipt of the assessment or revision of return and the Board may, after giving the appellant a reasonable opportunity of being heard, confirm, reverse or modify the assessment or revision or the return 7***.
(8) If, for any reason, the contribution or any portion thereof leviable under this section has escaped assessment in any year, whether before or after the commencement of this Act, the Chief Executive Officer may, within five years from the last date of the year to which such escaped assessment relates serve upon the mutawalli a notice assessing him with the contribution or portion thereof which had escaped assessment, and demanding payment thereof within thirty days from the date of service of such notice, and the provisions of this Act and the rules made thereunder, shall, as far as may be, apply as if the assessments were made under this Act, in the first instance.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by Act 14 of 2025, s. 37, for "seven per cent." (w.e.f. 08-04-2025).
3.Subs. by Act 27 of 2013, s. 4, for "wakfs" (w.e.f. 01-11-2013).
4. Ins. by s. 41,ibid. (w.e.f. 01-11-2013).
5. Subs. by s. 41, ibid., for "ten per cent." (w.e.f. 1-11-2013).
6. Ins. by Act 27 of 2013, s. 41 (w.e.f. 1-11-2013).
7. Certain words omitted by Act 14 of 2025, s. 38 (w.e.f. 08-04-2025).
2. Subs. by Act 14 of 2025, s. 37, for "seven per cent." (w.e.f. 08-04-2025).
3.Subs. by Act 27 of 2013, s. 4, for "wakfs" (w.e.f. 01-11-2013).
4. Ins. by s. 41,ibid. (w.e.f. 01-11-2013).
5. Subs. by s. 41, ibid., for "ten per cent." (w.e.f. 1-11-2013).
6. Ins. by Act 27 of 2013, s. 41 (w.e.f. 1-11-2013).
7. Certain words omitted by Act 14 of 2025, s. 38 (w.e.f. 08-04-2025).
Section 73 Power of Chief Executive Officer to direct banks or other person to make payments.
(1) Notwithstanding anything contained in any other law for the time being in force, the Chief Executive Officer, if he is satisfied that it is necessary and expedient so to do, make an order directing any bank in which, or any person with whom any money belonging to a 1[waqf] is deposited, to pay the contribution, leviable under section 72, out of such money, as may be standing to the credit of the 1[waqf] in such bank or may be deposited with such person, or out of the moneys which may, from time to time, be received by bank or other person for or on behalf of the 1[waqf] by way of deposit, and on receipt of such orders, the bank or the other person, as the case may be, shall, when no appeal has been preferred under sub-section (3), comply with such orders, or where an appeal has been preferred under sub-section (3), shall comply, with the orders made by the Tribunal on such appeal.
(2) Every payment made by a bank or other person in pursuance of any order made under sub-section (1), shall operate as a full discharge of the liability of such bank or other person in relation to the sum so paid.
(3) Any bank or other person who is ordered under sub-section (1) to make any payment may, within thirty days from the date of the order, prefer an appeal against such order to the Tribunal 2***.
(4) Every officer of the bank or other person who fails, without any reasonable excuse, to comply with the order made under sub-section (1) or, as the case may be, under sub-section (3), shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to eight thousand rupees, or with both.
(2) Every payment made by a bank or other person in pursuance of any order made under sub-section (1), shall operate as a full discharge of the liability of such bank or other person in relation to the sum so paid.
(3) Any bank or other person who is ordered under sub-section (1) to make any payment may, within thirty days from the date of the order, prefer an appeal against such order to the Tribunal 2***.
(4) Every officer of the bank or other person who fails, without any reasonable excuse, to comply with the order made under sub-section (1) or, as the case may be, under sub-section (3), shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to eight thousand rupees, or with both.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Certain words omitted by Act 14 of 2025, s. 38 (w.e.f. 08-04-2025).
2. Certain words omitted by Act 14 of 2025, s. 38 (w.e.f. 08-04-2025).
Section 74 Deduction of contribution from perpetual annuity payable to the waqf.
74. Deduction of contribution from perpetual annuity payable to the 1[waqf].--(1) Every authority empowered to disburse any perpetual annuity payable to a 1[waqf] under any law relating to the abolition of zamindars or jagirs, or laying down land ceilings, shall, on receipt of a certificate from the Chief Executive Officer, specifying the amount of contribution payable by the 1[waqf] under section 72 which remains unpaid, deduct before making payment of the perpetual annuity to the 1[waqf], the amount specified in such certificate and remit the amount so deducted to the Chief Executive Officer.
(2) Every amount remitted under sub-section (1) to the Chief Executive Officer shall be deemed to be a payment made by the 1[waqf] and shall, to the extent of the amount so remitted, operate as a full discharge of the liability of such authority with regard to the payment of the perpetual annuity.
(2) Every amount remitted under sub-section (1) to the Chief Executive Officer shall be deemed to be a payment made by the 1[waqf] and shall, to the extent of the amount so remitted, operate as a full discharge of the liability of such authority with regard to the payment of the perpetual annuity.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 75 Power of board to borrow.
(1) For the purpose of giving effect to the provisions of this Act, the Board may, with the previous sanction of the State Government, borrow such sum of money and on such terms and conditions as the State Government may determine.
(2) The Board shall repay the money borrowed, together with any interest or costs due in respect thereof, according to the terms and conditions of the loan.
(2) The Board shall repay the money borrowed, together with any interest or costs due in respect thereof, according to the terms and conditions of the loan.
Section 76 Mutawalli not to lend or borrow moneys without sanction.
(1) No mutawalli, Executive Officer or other person in charge of the administration of a 1[waqf] shall lend any money belonging to the 1[waqf] or any 1[waqf] property or borrow any money for the purposes of the1[waqf] except with the previous sanction of the Board:
Provided that no such sanction is necessary if there is an express provision in the deed of 1[waqf] for such borrowing or lending, as the case may be.
(2) The Board may, while according sanction, specify any terms and conditions subject to which the person referred to in sub-section (1) is authorised by him to lend or borrow any money or lend any other 1[waqf] property.
(3) Where any money is lent or borrowed, or other 1[waqf] property is lent in contravention of the provisions of this section, it shall be lawful for the Chief Executive Officer,--
(a) to recover an amount equal to the amount which has been so lent or borrowed, together with interest due thereon, from the personal funds of the person by whom such amount was lent or borrowed;
(b) to recover the possession of the 1[waqf] property lent in contravention of the provisions of this Act, from the person to whom it was lent, or from persons who claim title to such property through the person to whom such property was lent.
Provided that no such sanction is necessary if there is an express provision in the deed of 1[waqf] for such borrowing or lending, as the case may be.
(2) The Board may, while according sanction, specify any terms and conditions subject to which the person referred to in sub-section (1) is authorised by him to lend or borrow any money or lend any other 1[waqf] property.
(3) Where any money is lent or borrowed, or other 1[waqf] property is lent in contravention of the provisions of this section, it shall be lawful for the Chief Executive Officer,--
(a) to recover an amount equal to the amount which has been so lent or borrowed, together with interest due thereon, from the personal funds of the person by whom such amount was lent or borrowed;
(b) to recover the possession of the 1[waqf] property lent in contravention of the provisions of this Act, from the person to whom it was lent, or from persons who claim title to such property through the person to whom such property was lent.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 77 Waqf Fund.
77. 1[Waqf] Fund.--- (1) All moneys received or realised by the Board under this Act and all other moneys received as donations, benefactions or grants by the Board shall form a fund to be called the 1[Waqf] Fund.
(2) All moneys received by the Board, as donations, benefactions and grants shall be deposited and accounted for under a separate sub-head.
(3) Subject to any rules that may be made by the State Government in this behalf, the 1[Waqf] Fund shall be under the control of the Board, so, however, that the 1[Waqf] Fund under the control of common 1[Waqf] Board shall be subject to rules, if any, made in this behalf by the Central Government.
(4) The 1[Waqf] Fund shall be applied to--
(a) repayment of any loan incurred under section 75 and payment of interest thereon;
(b) payment of the cost of audit of the 1[Waqf] Fund and the accounts of 2[auqaf];
(c) payment of the salary and allowances to the officers and staff of the Board;
(d) payment of traveling allowances to the Chairperson, members, of the Board;
(e) payment of all expenses incurred by the Board in the performance of the duties imposed, and the exercise of the powers conferred, by or under this Act;
(f) payment of all expenses incurred by the Board for the discharge of any obligation imposed on it by or under any law for the time being in force.
3[(g) payment of maintenance to Muslim women as ordered by a court of competent jurisdiction under the provisions of the Muslim Women (Protection of Rights on Divorce) Act, 1986 (25 of 1986).]
(5) If any balance remains after meeting the expenditure referred to in sub-section (4), the Board may use any portion of such balance for the preservation and protection of 1[waqf] properties or for such other purposes as it may deem fit.
(2) All moneys received by the Board, as donations, benefactions and grants shall be deposited and accounted for under a separate sub-head.
(3) Subject to any rules that may be made by the State Government in this behalf, the 1[Waqf] Fund shall be under the control of the Board, so, however, that the 1[Waqf] Fund under the control of common 1[Waqf] Board shall be subject to rules, if any, made in this behalf by the Central Government.
(4) The 1[Waqf] Fund shall be applied to--
(a) repayment of any loan incurred under section 75 and payment of interest thereon;
(b) payment of the cost of audit of the 1[Waqf] Fund and the accounts of 2[auqaf];
(c) payment of the salary and allowances to the officers and staff of the Board;
(d) payment of traveling allowances to the Chairperson, members, of the Board;
(e) payment of all expenses incurred by the Board in the performance of the duties imposed, and the exercise of the powers conferred, by or under this Act;
(f) payment of all expenses incurred by the Board for the discharge of any obligation imposed on it by or under any law for the time being in force.
3[(g) payment of maintenance to Muslim women as ordered by a court of competent jurisdiction under the provisions of the Muslim Women (Protection of Rights on Divorce) Act, 1986 (25 of 1986).]
(5) If any balance remains after meeting the expenditure referred to in sub-section (4), the Board may use any portion of such balance for the preservation and protection of 1[waqf] properties or for such other purposes as it may deem fit.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. Ins. by s. 42,ibid., (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakfs" (w.e.f. 1-11-2013).
3. Ins. by s. 42,ibid., (w.e.f. 1-11-2013).
Section 78 Budget of Board.
(1) The Board shall in every year prepare, in such form and at such time as may be prescribed, a budget for the next financial year showing the estimated receipts and expenditure during that financial year and forward a copy of the same to the State Government.
(2) On receipt of the budget forwarded to it under sub-section (1), the State Government shall examine the same and suggest such alterations, corrections or modifications to be made therein as it may think fit and forward such suggestions to the Board for its consideration.
(3) On receipt of the suggestions from the State Government the Board may make written representations to that Government with regard to the alterations, corrections or modifications suggested by that Government and the State Government shall, after considering such representations, communicate, within a period of three weeks from the date of receipt thereof, to the Board its final decision in relation to the matter and the decision of the State Government shall be final.
(4) On receipt of the decision of the State Government under sub-section (3), the Board shall incorporate in its budget all the alterations, corrections, modifications finally suggested by the State Government and the budget as so altered, corrected or modified, shall be the budget which shall be passed by the Board.
(2) On receipt of the budget forwarded to it under sub-section (1), the State Government shall examine the same and suggest such alterations, corrections or modifications to be made therein as it may think fit and forward such suggestions to the Board for its consideration.
(3) On receipt of the suggestions from the State Government the Board may make written representations to that Government with regard to the alterations, corrections or modifications suggested by that Government and the State Government shall, after considering such representations, communicate, within a period of three weeks from the date of receipt thereof, to the Board its final decision in relation to the matter and the decision of the State Government shall be final.
(4) On receipt of the decision of the State Government under sub-section (3), the Board shall incorporate in its budget all the alterations, corrections, modifications finally suggested by the State Government and the budget as so altered, corrected or modified, shall be the budget which shall be passed by the Board.
Section 79 Accounts of Board.
The Board shall cause to be maintained such books of account and other books in relation to its accounts in such form and in such manner as may be provided by regulations.
Section 80 Audit of accounts of Board.
(1) The accounts of the Board shall be audited and examined annually by such auditor as may be appointed by the State Government.
(2) The auditor shall submit his report to the State Government and the report of the auditor shall, among other things, specify whether the accounts of every 1[waqf] under the direct management of the Board have been kept separately and whether such accounts have been audited annually by the State Examiner of Local Funds and shall also specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct and any other matter which the auditor considers it necessary to report; and the report shall also contain the name of any person who, in the opinion of the auditor is responsible for such expenditure or failure and the auditor shall in every such case certify the amount of such expenditure or loss as due from such person.
(3) The cost of the audit shall be paid from the 1[Waqf] Fund.
(2) The auditor shall submit his report to the State Government and the report of the auditor shall, among other things, specify whether the accounts of every 1[waqf] under the direct management of the Board have been kept separately and whether such accounts have been audited annually by the State Examiner of Local Funds and shall also specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct and any other matter which the auditor considers it necessary to report; and the report shall also contain the name of any person who, in the opinion of the auditor is responsible for such expenditure or failure and the auditor shall in every such case certify the amount of such expenditure or loss as due from such person.
(3) The cost of the audit shall be paid from the 1[Waqf] Fund.
1.. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 01-11-2013).
Section 81 State Government to pass orders on auditor's report.
The State Government 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 it thinks fit 1[and a copy of the said auditor's report, along with orders shall be forwarded by the State Government to the Council within a period of thirty days of laying of such report before each House of the State Legislature where it consists of two Houses or where such Legislatures consist of one House, before that House].
1 Subs. by Act 27 of 2013, s. 43, for "as it thinks fit" (w.e.f. 1-11-2013).
Section 82 Dues of Board to be recovered as arrears of land revenue.
(1) Every sum certified to be due from any person by an auditor in his report under section 80, be paid by such person within sixty days after service of a demand notice by the Board.
(2) If such payment is not made in accordance with the provisions of sub-section (1), the sum payable may, on a certificate issued by the Board, after giving the person concerned an opportunity of being heard, be recovered as an arrear of land revenue.
(2) If such payment is not made in accordance with the provisions of sub-section (1), the sum payable may, on a certificate issued by the Board, after giving the person concerned an opportunity of being heard, be recovered as an arrear of land revenue.
Section 83 Constitution of Tribunals, etc. 3 docs
1[(1) The State Government shall, by notification in the Official Gazette, constitute as many Tribunals as it may think fit, for the determination of any dispute, question or other matter relating to a waqf or waqf property, eviction of a tenant or determination of rights and obligations of the lessor and the lessee of such property, under this Act and define the local limits and jurisdiction of such Tribunals:]
3[Provided that any other Tribunal may, by notification, be declared as the Tribunal for the purposes of this Act.]
(2) Any mutawalli or person interested in a 2[waqf] or any other person aggrieved by an order made under this Act, or rules made thereunder, may make an application within the time specified in this Act or where no such time has been specified, within such time as may be prescribed, to the Tribunal for the determination of any dispute, question or other matter relating to the2[waqf]:
3[Provided that if there is no Tribunal or the Tribunal is not functioning, any aggrieved person may appeal to the High Court directly.]
(3) Where any application made under sub-section (1) relates to any 2[waqf] property which falls within the territorial limits of the jurisdiction of two or more Tribunals, such application may be made to the Tribunal within the local limits of whose jurisdiction the mutawalli or any one of the mutawallis of the 2[waqf] actually and voluntarily resides, carries on business or personally works for gain, and, where any such application is made to the Tribunal aforesaid, the other Tribunal or Tribunals having jurisdiction shall not entertain any application for the determination of such dispute, question or other matter:
Provided that the State Government may, if it is of opinion that it is expedient in the interest of the 2[waqf] or any other person interested in the 2[waqf] or the 2[waqf] property to transfer such application to any other Tribunal having jurisdiction for the determination of the dispute, question or other matter relating to such 2[waqf] or 2[waqf] property, transfer such application to any other Tribunal having jurisdiction, and, on such transfer, the Tribunal to which the application is so transferred shall deal with the application from the stage which was reached before the Tribunal from which the application has been so transferred, except where the Tribunal is of opinion that it is necessary in the interest of justice to deal with the application afresh.
4[5[(4) Every Tribunal shall consist of three members---
(a) one person, who is or has been a District Judge, who shall be the Chairman;
(b) one person, who is or has been an officer equivalent in the rank of Joint Secretary to the State Government-member;
(c) one person having knowledge of Muslim law and jurisprudence---member:
Provided that a Tribunal established under this Act, prior to the commencement of the Waqf (Amendment) Act, 2025, shall continue to function as such until the expiry of the term of office of the Chairman and the members thereof under this Act.]
(4A) The terms and conditions of appointment including the salaries and allowances payable to the Chairman and other members other than persons appointed as ex officio members shall be such as may be prescribed:]
3[Provided that tenure of the Chairman and the member shall be five years from the date of appointment or until they attain the age of sixty-five years, whichever is earlier.]
(5) The Tribunal shall be deemed to be a civil court and shall have the same powers as may be exercised by a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, or executing a decree or order.
(6) Notwithstanding anything contained in the Code of Civil Procedure, 1908 (5 of 1908), the Tribunal shall follow such procedure as may be prescribed.
(7) The decision of the Tribunal shall be 6*** binding upon the parties to the application and it shall have the force of a decree made by a civil court.
(8) The execution of any decision of the Tribunal shall be made by the civil court to which such decision is sent for execution in accordance with the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
7[(9) Any person aggrieved by the order of the Tribunal, may appeal to the High Court within a period of ninety days from the date of receipt of the order of the Tribunal:]
Provided that a High Court may, on its own motion or on the application of the Board or any person aggrieved, call for and examine the records relating to any dispute, question or other matter which has been determined by the Tribunal for the purpose of satisfying itself as to the correctness, legality or propriety of such determination and may confirm, reverse or modify such determination or pass such other order as it may think fit.
3[Provided that any other Tribunal may, by notification, be declared as the Tribunal for the purposes of this Act.]
(2) Any mutawalli or person interested in a 2[waqf] or any other person aggrieved by an order made under this Act, or rules made thereunder, may make an application within the time specified in this Act or where no such time has been specified, within such time as may be prescribed, to the Tribunal for the determination of any dispute, question or other matter relating to the2[waqf]:
3[Provided that if there is no Tribunal or the Tribunal is not functioning, any aggrieved person may appeal to the High Court directly.]
(3) Where any application made under sub-section (1) relates to any 2[waqf] property which falls within the territorial limits of the jurisdiction of two or more Tribunals, such application may be made to the Tribunal within the local limits of whose jurisdiction the mutawalli or any one of the mutawallis of the 2[waqf] actually and voluntarily resides, carries on business or personally works for gain, and, where any such application is made to the Tribunal aforesaid, the other Tribunal or Tribunals having jurisdiction shall not entertain any application for the determination of such dispute, question or other matter:
Provided that the State Government may, if it is of opinion that it is expedient in the interest of the 2[waqf] or any other person interested in the 2[waqf] or the 2[waqf] property to transfer such application to any other Tribunal having jurisdiction for the determination of the dispute, question or other matter relating to such 2[waqf] or 2[waqf] property, transfer such application to any other Tribunal having jurisdiction, and, on such transfer, the Tribunal to which the application is so transferred shall deal with the application from the stage which was reached before the Tribunal from which the application has been so transferred, except where the Tribunal is of opinion that it is necessary in the interest of justice to deal with the application afresh.
4[5[(4) Every Tribunal shall consist of three members---
(a) one person, who is or has been a District Judge, who shall be the Chairman;
(b) one person, who is or has been an officer equivalent in the rank of Joint Secretary to the State Government-member;
(c) one person having knowledge of Muslim law and jurisprudence---member:
Provided that a Tribunal established under this Act, prior to the commencement of the Waqf (Amendment) Act, 2025, shall continue to function as such until the expiry of the term of office of the Chairman and the members thereof under this Act.]
(4A) The terms and conditions of appointment including the salaries and allowances payable to the Chairman and other members other than persons appointed as ex officio members shall be such as may be prescribed:]
3[Provided that tenure of the Chairman and the member shall be five years from the date of appointment or until they attain the age of sixty-five years, whichever is earlier.]
(5) The Tribunal shall be deemed to be a civil court and shall have the same powers as may be exercised by a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, or executing a decree or order.
(6) Notwithstanding anything contained in the Code of Civil Procedure, 1908 (5 of 1908), the Tribunal shall follow such procedure as may be prescribed.
(7) The decision of the Tribunal shall be 6*** binding upon the parties to the application and it shall have the force of a decree made by a civil court.
(8) The execution of any decision of the Tribunal shall be made by the civil court to which such decision is sent for execution in accordance with the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
7[(9) Any person aggrieved by the order of the Tribunal, may appeal to the High Court within a period of ninety days from the date of receipt of the order of the Tribunal:]
Provided that a High Court may, on its own motion or on the application of the Board or any person aggrieved, call for and examine the records relating to any dispute, question or other matter which has been determined by the Tribunal for the purpose of satisfying itself as to the correctness, legality or propriety of such determination and may confirm, reverse or modify such determination or pass such other order as it may think fit.
1 Subs. by Act 27 of 2013, s. 44, for sub-section (1) (w.e.f. 1-11-2013).
2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
3. Ins. by Act 14 of 2025, s. 39 (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 44, for sub-section (4) (w.e.f. 01-11-2013).
5. Subs. by Act 14 of 2025, s. 39, for sub-section (4) (w.e.f. 08-04-2025).
6. The words "final and" omitted by s. 39,ibid. (w.e.f. 08-04-2025).
7. Subs. by s. 39,ibid., for sub-section (9) (w.e.f. 08-04-2025).
2. Subs. by s. 4, ibid., for "wakf" (w.e.f. 1-11-2013).
3. Ins. by Act 14 of 2025, s. 39 (w.e.f. 08-04-2025).
4. Subs. by Act 27 of 2013, s. 44, for sub-section (4) (w.e.f. 01-11-2013).
5. Subs. by Act 14 of 2025, s. 39, for sub-section (4) (w.e.f. 08-04-2025).
6. The words "final and" omitted by s. 39,ibid. (w.e.f. 08-04-2025).
7. Subs. by s. 39,ibid., for sub-section (9) (w.e.f. 08-04-2025).
Section 84 Tribunal to hold proceedings expeditiously and to furnish to the parties copies of its decision.
Whenever an application is made to a Tribunal for the determination of any dispute, question or other matter relating to a 1[waqf] or 1[waqf] property it shall hold its proceedings as expeditiously as possible and shall as soon as practicable, on the conclusion of the hearing of such matter give its decision in writing and furnish a copy of such decision to each of the parties to the dispute.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 85 Bar of jurisdiction of civil courts.
No suit or other legal proceeding shall lie in any 1[civil court, revenue court and any other authority] in respect of any dispute, question or other matter relating to any 2[waqf], 2[waqf] property or other matter which is required by or under this Act to be determined by a Tribunal.
1. Subs. by s. 45, ibid., for "civil court" (w.e.f. 1-11-2013).
2. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
Section 86 Appointment of a receiver in certain cases.
Notwithstanding anything contained in the Code of Civil Procedure, 1908 (5 of 1908), or in any other law for the time being in force, where any suit or other legal proceeding is instituted or commenced---
(a) by or on behalf of a Board---
(i) to set aside the sale of any immovable property, which is 1[waqf] property, in execution of a decree or order of a civil court;
(ii) to set aside the transfer of any immovable property, which is 1[waqf] property, made by the mutawalli thereof, whether for valuable consideration or not, without or otherwise than in accordance with, the sanction of the Board;
(iii) to recover possession of the property referred to in clause (a) or clause (b) or to restore possession of such property to the mutawalli of the concerned 1[waqf]; or
(b) by a mutawalli to recover possession of immovable property, which is 1[waqf] property, which has been transferred by a previous mutawalli 2[or by any other person], whether for valuable consideration or not, without otherwise than in accordance with the sanction of the Board, and which is in the possession of the defendant,
the court may, on the application of the plaintiff, appoint a receiver of such property and direct such receiver to pay from time to time to the plaintiff, out of the income of the property, such amount as the court may consider to be necessary for further prosecution of the suit.
(a) by or on behalf of a Board---
(i) to set aside the sale of any immovable property, which is 1[waqf] property, in execution of a decree or order of a civil court;
(ii) to set aside the transfer of any immovable property, which is 1[waqf] property, made by the mutawalli thereof, whether for valuable consideration or not, without or otherwise than in accordance with, the sanction of the Board;
(iii) to recover possession of the property referred to in clause (a) or clause (b) or to restore possession of such property to the mutawalli of the concerned 1[waqf]; or
(b) by a mutawalli to recover possession of immovable property, which is 1[waqf] property, which has been transferred by a previous mutawalli 2[or by any other person], whether for valuable consideration or not, without otherwise than in accordance with the sanction of the Board, and which is in the possession of the defendant,
the court may, on the application of the plaintiff, appoint a receiver of such property and direct such receiver to pay from time to time to the plaintiff, out of the income of the property, such amount as the court may consider to be necessary for further prosecution of the suit.
1. Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Ins. by s. 46, ibid. (w.e.f. 1-11-2013).
2. Ins. by s. 46, ibid. (w.e.f. 1-11-2013).
Section 87 Omitted.
[Bar to the enforcement of right on behalf of unregistered 1[auqaf].] Omitted by the Wakf (Amendment) Act, 2013 (27 of 2013), s. 47 (w.e.f. 1-11-2013).
1. Subs. by y Act 27 of 2013 s. 4, for “wakfs” (w.e.f. 01-11-2013)
Section 88 Bar to challenge of validity of any notification, etc.
Save as otherwise expressly provided in this Act, no notification or order or decision made, proceeding or action taken, by the Central Government or the State Government under this Act or any rule made thereunder shall be questioned in any Civil Court.
Section 89 Notice of suits by parties against Board.
No suit shall be instituted against the Board in respect of any act purporting to be done by it in pursuance of this Act or of any rules made thereunder, until the expiration of two months next after notice in writing has been delivered to, or left at, the office of the Board, stating the cause of action, the name, description and place of residence of the plaintiff and the relief which he claims; and the plaint shall contain a statement that such notice has been so delivered or left.
Section 90 Notice of suits, etc., by courts
(1) In every suit or proceeding relating to a title to or possession of a 1[waqf] property or the right of a mutawalli or beneficiary, the court or Tribunal shall issue notice to the Board at the cost of the party instituting such suit or proceeding.
(2) Whenever any 1[waqf] property is notified for sale in execution of a decree of a civil court or for the recovery of any revenue, cess, rates of taxes due to the Government or any local authority, notice shall be given to the Board by the court, Collector or other person under whose order the sale is notified.
(3) In the absence of a notice under sub-section (1), any decree or order passed in the suit or proceeding shall be declared void, if the Board, within 2[six month] of its coming to know of such suit or proceeding, applies to the court in this behalf.
(4) In the absence of a notice under sub-section (2), the sale shall be declared void, if the Board, within one month of its coming to know of the sale, applies in this behalf to the court or other authority under whose order the sale was held.
(2) Whenever any 1[waqf] property is notified for sale in execution of a decree of a civil court or for the recovery of any revenue, cess, rates of taxes due to the Government or any local authority, notice shall be given to the Board by the court, Collector or other person under whose order the sale is notified.
(3) In the absence of a notice under sub-section (1), any decree or order passed in the suit or proceeding shall be declared void, if the Board, within 2[six month] of its coming to know of such suit or proceeding, applies to the court in this behalf.
(4) In the absence of a notice under sub-section (2), the sale shall be declared void, if the Board, within one month of its coming to know of the sale, applies in this behalf to the court or other authority under whose order the sale was held.
1 Subs. by Act 27 of 2013, s. 4, for "wakf" (w.e.f. 1-11-2013).
2. Subs. by s. 48, ibid., for "one month" (w.e.f. 1-11-2013).
2. Subs. by s. 48, ibid., for "one month" (w.e.f. 1-11-2013).
Section 91 Proceedings under the Act 1 of 1894.
(1) If, in the course of proceedings under 1[ the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013)] or under any law for the time being in force relating to the acquisition of land or other property, 2[and before an award is made, in case the property] under acquisition is 3[waqf] property, a notice of such acquisition shall be served by Collector on the Board and further proceedings shall be stayed to enable the Board to appear and plead as a party to the proceeding at any time within three months from the date of the receipt of such notice.
Explanation.---The reference to the Collector in the foregoing provisions of this sub-section shall, in relation to any other law referred to therein, be construed, if the Collector is not the competent authority under such other law to make an award of the compensation or other amount payable for acquisition of land or other property thereunder, as a reference to the authority under such other law competent to make such award.
(2) Where the Board has reason to believe that any property under acquisition is 3[waqf] property, it may at any time before the award is made appear and plead as a party to the proceeding.
(3) When the Board has appeared under the provisions of sub-section (1) or sub-section (2), no order shall be passed 4[under section 77 or section 78 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013)] or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard.
(4) Any order passed 4[under section 77 or section 78 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013)] or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard, 5[shall be kept in abeyance relating to portion of the property claimed by the Board, if the Boar], within one month of its coming to know of the order, applies in this behalf to the authority which made the order:
6[Provided that the Collector after hearing the parties concerned shall make the order within one month of the application of the Board.]
Explanation.---The reference to the Collector in the foregoing provisions of this sub-section shall, in relation to any other law referred to therein, be construed, if the Collector is not the competent authority under such other law to make an award of the compensation or other amount payable for acquisition of land or other property thereunder, as a reference to the authority under such other law competent to make such award.
(2) Where the Board has reason to believe that any property under acquisition is 3[waqf] property, it may at any time before the award is made appear and plead as a party to the proceeding.
(3) When the Board has appeared under the provisions of sub-section (1) or sub-section (2), no order shall be passed 4[under section 77 or section 78 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013)] or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard.
(4) Any order passed 4[under section 77 or section 78 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013)] or under the corresponding provisions of the other law referred to in sub-section (1) without giving an opportunity to the Board to be heard, 5[shall be kept in abeyance relating to portion of the property claimed by the Board, if the Boar], within one month of its coming to know of the order, applies in this behalf to the authority which made the order:
6[Provided that the Collector after hearing the parties concerned shall make the order within one month of the application of the Board.]
1. Subs. by Act 14 of 2025, s. 40, for "the Land Acquisition Act, 1894 (1 of 1894)" (w.e.f. 08-04-2025).
2. Subs. by Act 27 of 2013, s. 49, for "it appears to the Collector before an award is made that any property" (w.e.f. 01-11-2013).
3. Subs. by s. 4,ibid., for "wakf" (w.e.f. 01-11-2013).
4. Subs. by Act 14 of 2025, s. 40, for certain words (w.e.f. 08-04-2025).
5. Subs. by s. 40, ibid., for "shall be declared void if the Board" (w.e.f. 08-04-2025).
6. Ins. by s. 40,ibid. (w.e.f. 08-04-2025).
2. Subs. by Act 27 of 2013, s. 49, for "it appears to the Collector before an award is made that any property" (w.e.f. 01-11-2013).
3. Subs. by s. 4,ibid., for "wakf" (w.e.f. 01-11-2013).
4. Subs. by Act 14 of 2025, s. 40, for certain words (w.e.f. 08-04-2025).
5. Subs. by s. 40, ibid., for "shall be declared void if the Board" (w.e.f. 08-04-2025).
6. Ins. by s. 40,ibid. (w.e.f. 08-04-2025).