Supreme Court Questions Waqf Institutions' Claim For Court Fee Exemption In Waqf Tribunal

The Supreme Court today questioned the legal basis for exempting waqf institutions from payment of court fees in proceedings before State Waqf Tribunals.

A bench of Justice PS Narasimha and Justice Aravind Kumar was hearing a plea against an order of the Gujarat High Court which upheld the rejection of waqf suits for non-payment of court fees by relying on its earlier ruling that waqf institutions are not exempt from paying court fees before the State Waqf Tribunal.

Appearing for the petitioners, Advocate Ejaz Maqbool sought time to file additional petitions challenging the Gujarat High Court's December 2025 judgment.

Justice Narasimha, however, questioned the basis of the claim for exemption from court fees. “How can there be an exemption? What is the law which allows you to take an exemption from court fees?” he asked.

Maqbool responded that the petitioners would address the issue and requested that the matter be taken up after some time. Ultimately, the Court granted time and listed the plea on August 7, 2026.

On December 17, 2025, the High Court dismissed a batch of petitions filed by waqf institutions challenging Tribunal orders rejecting proceedings over disputes relating to waqf properties on account of insufficient court fees. The Court held that there is no blanket exemption or waiver available to waqf institutions from payment of court fees for proceedings instituted under Section 83 of the Waqf Act before the Gujarat State Waqf Tribunal.

The High Court rejected the contention that court fees were not payable because proceedings under Section 83 are initiated through an “application” rather than a “plaint” or “suit”. It held that such proceedings involve adjudication of rights relating to waqf properties, including landlord-tenant disputes, and are conducted in a manner akin to civil suits with written statements, framing of issues, evidence and final adjudication.

The Court further held that the petitioners had failed to point to any notification, circular or statutory provision granting waiver from court fees for such proceedings in Gujarat. It also upheld the Tribunal's reliance on Order VII Rule 11 of the CPC to reject the proceedings after the plaintiffs failed to pay the requisite court fees despite being given opportunities to rectify the defects.

Subsequently, on January 20, 2026, the Gujarat High Court dismissed another batch of petitions under challenging orders of the Tribunal rejecting suits for insufficient court fees. The Court held that the reasons recorded in its December 2025 judgment would govern those petitions as well and dismissed them.

Case no. – SLP(C) No. 18353/2026

Case Title – Ahmedabad Sunni Muslim Waqf Committee v. Gujarat State Waqf Tribunal