Supreme Court questions Waqf bodies' claim for court fee exemption
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The Supreme Court on Monday questioned the legal basis for exempting Waqf institutions from paying court fees in proceedings before Waqf Tribunals, indicating that any such exemption must be supported by a specific statutory provision.
A Bench of Justices P.S. Narasimha and Aravind Kumar was hearing a special leave petition challenging Gujarat High Court orders that upheld decisions of the Gujarat State Waqf Tribunal rejecting suits filed by Waqf institutions over disputes involving Waqf properties.
During the hearing, the Bench expressed prima facie doubts about the claim that Waqf bodies are exempt from court fees. "How can there be an exemption? What is the law which allows you to take an exemption from court fees?" the Bench orally observed.
Counsel for the petitioner sought time to place additional material on record and informed the court that further petitions would be filed challenging the Gujarat High Court's December 2025 judgment. The Supreme Court granted the request and scheduled the next hearing for August 7, 2026.
The dispute arose from a batch of suits filed by Waqf institutions under Section 83 of the Waqf Act seeking recovery of Waqf properties from tenants and alleged encroachers, along with claims for mesne profits.
The Gujarat State Waqf Tribunal found that the plaintiffs had not properly valued the proceedings or paid the required court fees. After providing opportunities to rectify the defects, the tribunal rejected the plaints under Order VII Rule 11 of the Code of Civil Procedure.
In December 2025, the Gujarat High Court dismissed multiple revision petitions filed by Waqf institutions and held that there was no statutory exemption from court fees for such proceedings.
The High Court ruled that disputes before Waqf Tribunals seeking recovery of possession and adjudication of rights were, in substance, similar to civil suits and therefore attracted court fees under the Gujarat Court Fees Act, 2004.
It also held that the Waqf Tribunal, being deemed a civil court for certain purposes, was empowered to invoke Order VII Rule 11 of the Code of Civil Procedure to reject proceedings for non-payment of court fees.
A subsequent batch of petitions raising similar issues was also dismissed by the Gujarat High Court in January 2026, relying on the reasoning in its earlier judgment.