Waqf Institutions Not Exempt From Paying Court Fees For Raising Dispute Before State Tribunal: Gujarat High Court
The Gujarat High Court on Wednesday (December 17) dismissed a batch of petitions moved by various waqf institutions challenging orders passed by Gujarat State Waqf Tribunal rejecting applications under the Waqf Act over disputes pertaining to waqf properties, citing insufficient court fee. In doing so the court held that there was "no blanket exemption" or waiver granted to waqf institutions...
The Gujarat High Court on Wednesday (December 17) dismissed a batch of petitions moved by various waqf institutions challenging orders passed by Gujarat State Waqf Tribunal rejecting applications under the Waqf Act over disputes pertaining to waqf properties, citing insufficient court fee.
In doing so the court held that there was "no blanket exemption" or waiver granted to waqf institutions from paying court fees for filing applications under Section 83(3) of Waqf Act in the State.
The court was hearing a batch revision petitions pertaining to Waqf institutions, which had instituted Waqf Suits before the Gujarat State Waqf Tribunal under Section 83 of the Waqf Act, seeking recovery of possession of Waqf properties from the tenants and/or alleged encroachers, along with ancillary reliefs including mesne profits.
The Tribunal found that the Waqf institutions had neither correctly valued the suits nor affixed the requisite court fees commensurate with such valuation. Despite directions Waqf plaintiffs failed to cure the defects by correcting the valuation or by depositing the requisite court fees. The tribunal thus rejected the suits. Against this the waqf institutions moved the high court.
Justice JC Doshi referred to Section 83 of the Waqf Act and noted that it contemplates the institution of an application for judicial proceedings under Chapter VIII for determination of any dispute relating to a Waqf or Waqf property, which includes "eviction of a tenant and adjudication of the respective rights and obligations of the lessor and the lessee in respect of such property".
The waqf institutions argued that since the Waqf Act does not use the expressions 'plaint' or 'suit', the provisions of the Court Fees Act are not attracted.
Section 83(3) proceedings akin to civil suit
The court referred to definition of a plaint and observed:
"the interplay of the expressions “plaint”, “application”, and “suit” unmistakably indicates that these terms are employed in different connotations under different statutes... Simplest meaning of application is to make urge before adjudicating authority to settle or decide quarrel. At the cost of repetition, it is apposite to advert to Section 83(1) of the Waqf Act, 1995, wherein the legislature has expressly conferred a right upon a Mutawalli, a person interested in a waqf, or any other person aggrieved by an order made under the Act or the Rules framed thereunder, to prefer an application for determination of any dispute, question, or other matter relating to a waqf or waqf property, including eviction of a tenant and determination of the rights and obligations of the lessor and the lessee in respect of such property"
"The application before the Waqf Tribunal, which constitutes the subject matter of the present revision, has been instituted precisely for the purposes of eviction of a tenant from waqf property and for adjudication of the reciprocal rights and obligations of the lessor and the lessee thereof. Chapter VIII of the Waqf Act squarely falls within the rubric of “judicial proceedings”, and the procedural mechanism governing such adversarial litigation commences with an application under Section 83(3) of the Waqf Act. The proceedings thereafter are conducted in a manner akin to a civil suit, wherein a written statement is invited, issues are framed, the parties are afforded full opportunity to adduce evidence, to advance arguments, and ultimately, the Waqf Tribunal renders its decision determining the rights of the landlord and tenant as well as the rights and obligations of the lessor and the lessee in relation to the waqf property".
The court thus said that in substance and in effect, such proceedings under Section 83 of the Waqf Act are "essentially in the nature of a suit" albeit styled as an “application”.
The court observed that waqf institutions had not contended that institution of judicial proceedings by filing application under Section 83(3), does not prescribe a legal course of action for enforcement of rights against a tenant, or that such proceedings do not envisage adjudication of the rights and obligations of the lessor and the lessee.
"On the contrary, the aforesaid statutory scheme clearly demonstrates that, whether the lis is instituted in the form of a plaint, a suit, or an application, once an action is set in motion before a Court or Tribunal for determination of competing rights inter se the parties and for grant of consequential redress by way of a judicial determination having force of executable decree, the same necessarily attracts the levy of court fees, in accordance with law," it said.
On the contention that the Waqf Act and the relevant Rules are silent with regard to payment of court fees, the high court said that Section 1(5)of the Gujarat Court Fees Act, clearly indicates that the enactment governs the fees leviable in Courts and public offices within the State, in absence of any special law governing issue of levy of court fees.
Waqf Institutions have no blanket exemption from paying court fees
It said that Section 83 empowers the Waqf Tribunal to adjudicate upon any dispute, question, or other matter relating to a waqf or waqf property, and the "Tribunal is expressly deemed to be a Civil Court, being vested with all the powers of a Civil Court under the CPC for the purpose of trying a suit or executing a decree or order".
"In such a statutory framework, the mere nomenclature of the initiating pleading as an “application” cannot be distinguished from a “plaint” as “suit”, when in substance and effect it seeks determination of the rights and obligations of the parties. Ergo, no inflexible or uniform rule can be laid down to the effect that court fees are wholly inapplicable to proceedings under Section 83 of the Waqf Act. It is equally clear that there is no blanket exemption from payment of court fees in respect of every application filed under Section 83 of the Waqf Act in the State of Gujarat," the court said.
The court said that the counsel for the waqf institutions had failed to point out any notification, circular, or statutory instrument issued by the State Government granting waiver from the levy of court fees on applications instituted under Section 83 of the Waqf Act.
On the other hand the court noted that the government counsel had stated that the provisions of the Gujarat Court Fees Act are "squarely applicable" to applications under Section 83 of the Waqf Act.
"...legislative intent to levy court fees is further reinforced by the Gujarat State Waqf Rules, 2023, which expressly provide for payment of fixed court fees in regards to election petition. Articles 3, 4, and 7 of the Gujarat Court Fees Act clearly evince that the said enactment and its provisions are applicable to judicial proceedings undertaken before Courts and Tribunals, and, by necessary implication, also to judicial proceedings under Chapter VIII of the Waqf Act. In the absence of any specific statutory provision, notification, circular, or executive instruction issued by the State Government exempting Waqf proceedings from the levy of court fees, the general law governing court fees must prevail and apply," the court said.
Tribunal is deemed to be civil court, CPC applies to Chapter VII proceedings
The court observed that Section 83(5) of the Waqf Act, provides that the Tribunal shall be deemed to be a Civil Court and shall exercise the same powers. Section 83(6), stipulates that the Tribunal may regulate its own procedure, provided such procedure is consistent with CPC. Further Section 83(7) ordains that a decision rendered by the Tribunal shall have the force and effect of a decree of a Civil Court.
"A conjoint reading of Sections 83(5) to 83(8) leaves no manner of doubt that the provisions of the CPC, are fully applicable to judicial proceedings under Chapter VIII of the Waqf Act..thus, It is clear that in deciding any dispute relating to the procedure specially provided by the act i.e. Waqf Act or the waqf rules the tribunal shall be guided by provision contained in the CPC as far as possible. In that circumstances the provision of the CPC applies to the proceedings," it said.
The court noted that the Waqf Tribunal rejected the plaint by invoking Order VII Rule 11 CPC on account of insufficiency of court fees. It noted that there is no independent or specific provision under the Waqf Act, the Rules, or the Gujarat State Waqf Rules governing rejection of a plaint on the ground of insufficient court fees.
Thus, the court held, the recourse to the provisions of the CPC by the Tribunal "was not only permissible but inevitable".
The court noted that the Tribunal had first asked the institutions to pay the deficit court fees and to rectify the valuation of the suit; but this order was never assailed by the Waqf institutions independently.
Finding no palpable illegality, jurisdictional infirmity, or error of law in the Tribunal's orders, the court said that it does not warrant interference under its revisional jurisdiction.
The petitions were dismissed.
Case title: SUNNI MUSLIM IDGAH MASJID TRUST v/s HARDIK SITARAM PATEL & ANR. and Batch
R/CIVIL REVISION APPLICATION NO. 84 of 2025 and connected petitions