Definition of Mutawalli (Waqf Act, 1995)

A Mutawalli is the manager, superintendent, or administrator of a waqf who is responsible for managing and protecting the waqf property and carrying out the objects and purposes for which the waqf was created.

A Mutawalli does not own the waqf property. The property permanently belongs to Allah, and the Mutawalli merely acts as a custodian, trustee-like manager, or administrator responsible for its proper management in accordance with Islamic law and the provisions of the Waqf Act, 1995.

Statutory Definition (Section 3(i) of the Waqf Act, 1995)

Under Section 3(i), “Mutawalli” means:

Any person appointed, either verbally or under a deed or instrument, by which a waqf has been created, to be the Mutawalli of the waqf.
Any person appointed by a competent authority to act as the Mutawalli.
A person who is a Mutawalli by custom or hereditary succession.
A Naib-Mutawalli, Khadim, Mujawar, or any other person appointed by a Mutawalli to perform the duties of a Mutawalli.
Any person or committee managing or administering a waqf property.

The definition does not include a person who is merely:

A beneficiary of the waqf, or
A person receiving only religious offerings or charitable donations without having any management or administrative responsibilities.

Meaning in Simple Words

A Mutawalli is the person who manages the day-to-day affairs of a waqf. He or she ensures that the income and property of the waqf are used only for the religious, charitable, or pious purposes intended by the founder (waqif).

The Mutawalli is not the owner of the property and cannot treat it as personal property. Instead, the Mutawalli functions as a fiduciary manager who must act honestly, diligently, and in the best interests of the waqf.

Key Characteristics of a Mutawalli

Acts as the manager and administrator of the waqf.
Has no ownership rights over the waqf property.
Must manage the waqf according to:
- The intention of the waqif.
- The provisions of the Waqf Act, 1995.
- Applicable principles of Muslim law.
Is accountable to the State Waqf Board for proper administration.
Must protect the waqf property from encroachment, misuse, or illegal transfer.
Has fiduciary duties and must act in good faith.

Example

Suppose Mr. Ahmed creates a waqf by dedicating land for a mosque and appoints Mr. Karim to manage the mosque, collect rent from attached shops, maintain the building, and use the income for religious and charitable purposes.

In this case:

The waqf property belongs to Allah.
Mr. Karim is the Mutawalli.
Mr. Karim cannot sell or personally use the property unless permitted under law.
His duty is only to manage and administer the waqf in accordance with its objects.

Types of Mutawalli under Waqf Law

There is no single provision in the Waqf Act, 1995 that classifies Mutawallis into different categories. However, based on Muslim law, judicial decisions, and the manner of appointment, Mutawallis are generally classified into the following types.

1. Founder-Appointed Mutawalli (Mutawalli Appointed by the Waqif)

This is the most common type of Mutawalli.

The waqif (founder of the waqf) appoints a Mutawalli at the time of creating the waqf through the waqf deed or by an oral declaration. The appointed person manages the waqf according to the founder’s wishes and the provisions of the Waqf Act.

Example

Mr. Ali creates a waqf for a mosque and appoints his eldest son as the first Mutawalli.

2. Successor Mutawalli (Hereditary Mutawalli)

Sometimes, the waqf deed provides that after the death, resignation, or removal of the first Mutawalli, the office will pass to a specified successor, often a family member.

The successor acquires the office according to the terms of the waqf deed and not by virtue of ownership of the waqf property.

Example

The waqf deed states that after the first Mutawalli, the eldest male descendant shall become the next Mutawalli.

3. Mutawalli Appointed by the Waqf Board

If:

no Mutawalli has been appointed,
the office becomes vacant,
the existing Mutawalli dies,
or the Mutawalli is removed,

the State Waqf Board may appoint a new Mutawalli in accordance with the Waqf Act, 1995.

Such appointments ensure that the administration of the waqf continues without interruption.

4. Mutawalli Appointed by the Court

Where there is a dispute regarding the appointment of a Mutawalli, or where no suitable person is available, a competent court or tribunal may appoint a Mutawalli according to applicable law.

Court appointments generally occur when judicial intervention is necessary to protect the waqf.

5. De Facto Mutawalli

A de facto Mutawalli is a person who manages the waqf property in practice without having a valid legal appointment.

Although such a person may perform administrative functions, he or she does not automatically acquire the legal status or rights of a duly appointed Mutawalli.

Example

A relative of the deceased Mutawalli begins managing the waqf without formal appointment by the waqf deed, court, or Waqf Board.

6. Joint Mutawalli (Co-Mutawallis)

A waqif may appoint two or more persons jointly to manage the waqf.

Each Mutawalli shares responsibility for administration according to the terms of the waqf deed or applicable law.

Example

A waqf deed appoints three brothers as joint Mutawallis to manage a charitable hospital.

7. Temporary or Acting Mutawalli

When the regular Mutawalli is unable to perform duties due to illness, suspension, absence, or any other valid reason, an acting or temporary Mutawalli may be appointed for a limited period.

The acting Mutawalli performs only those functions authorized during the temporary arrangement.

8. Committee or Institutional Mutawalli

Instead of appointing a single individual, some waqfs are managed by a committee, trust, society, or other institution.

The committee collectively performs the duties that would otherwise be carried out by an individual Mutawalli.

Budget and Financial Responsibilities of a Mutawalli ( Section 44 )

Introduction

Section 44 of the Waqf Act, 1995 imposes an important financial responsibility on every Mutawalli. It requires the Mutawalli to prepare an annual budget, submit it to the State Waqf Board, and ensure that the financial resources of the waqf are properly planned and utilized.

The objective of this provision is to promote financial discipline, transparency, accountability, and efficient management of waqf properties. By requiring an annual budget, the Act ensures that the income and expenditure of the waqf are planned in advance and used only for lawful and intended purposes.

This section also empowers the State Waqf Board to examine the proposed budget and direct necessary changes if any provision is inconsistent with the objects of the waqf or the provisions of the Act.

Annual Budget to be Prepared by the Mutawalli [Section 44(1)]

Every Mutawalli is legally required to prepare a budget every year for the next financial year.

The budget must:

Be prepared in the prescribed form.
Be prepared within the prescribed time.
Show the estimated receipts (expected income) of the waqf.
Show the estimated expenditure (expected expenses) during the upcoming financial year.

The budget acts as a financial plan that enables systematic administration of the waqf and prevents arbitrary or unplanned spending.

Purpose

The annual budget helps to:

Plan the financial activities of the waqf.
Estimate future income and expenses.
Ensure proper utilization of waqf funds.
Maintain financial transparency.
Facilitate supervision by the State Waqf Board.

Example

If a waqf owns commercial shops that generate rental income, the Mutawalli must estimate the expected rent to be received during the next financial year and allocate funds for maintenance, charitable activities, salaries, taxes, and other lawful expenses.

Submission of the Budget to the State Waqf Board [Section 44(2)]

After preparing the budget, the Mutawalli must submit it to the State Waqf Board.

The budget must be submitted at least thirty days before the commencement of the financial year.

This advance submission allows the Board sufficient time to examine the proposed financial plan before the new financial year begins.

Failure to submit the budget within the prescribed time may amount to non-compliance with the statutory responsibilities of the Mutawalli.

Mandatory Provisions to be Included in the Budget

Section 44(2) specifies that every budget must make adequate provision for certain essential matters.

1. Carrying Out the Objects of the Waqf

The primary purpose of every waqf is to fulfill the religious, charitable, or pious objectives specified by the waqif.

Accordingly, the budget must allocate sufficient funds for implementing these objectives.

Example

If the waqf was established for:

maintaining a mosque,
operating a madrasa,
providing scholarships,
running a hospital,
feeding poor persons,

the budget must contain adequate financial provision for these purposes.

2. Maintenance and Preservation of Waqf Property

The Mutawalli must ensure that adequate funds are reserved for protecting and maintaining the waqf property.

Such expenditure may include:

Building repairs.
Renovation work.
Security arrangements.
Cleaning and sanitation.
Boundary walls.
Insurance, where applicable.
General upkeep of waqf assets.

Regular maintenance protects the value of the waqf property and ensures that it continues to generate income for the intended beneficiaries.

3. Payment of Liabilities and Existing Legal Commitments

The budget must also include sufficient provision for discharging all lawful liabilities and existing commitments of the waqf.

These may include:

Property taxes.
Electricity and water charges.
Salaries of employees.
Loan obligations, if legally incurred.
Contractual payments.
Court-ordered liabilities.
Other statutory dues payable under the Waqf Act or any other applicable law.

Proper budgeting for these obligations helps avoid financial disputes, penalties, and legal action.

Power of the State Waqf Board to Modify the Budget [Section 44(3)]

The State Waqf Board has the authority to examine the budget submitted by the Mutawalli.

If the Board finds that any item:

is contrary to the objects of the waqf, or
violates the provisions of the Waqf Act,

the Board may direct the Mutawalli to:

add new items,
delete inappropriate items, or
modify existing provisions.

The purpose of this supervisory power is to ensure that waqf funds are used only for lawful and intended purposes.

Example

If the Mutawalli proposes expenditure on activities unrelated to the objectives of the waqf, the Board may direct that such expenditure be removed and the funds be reallocated to legitimate waqf purposes.

Supplementary or Revised Budget [Section 44(4)]

Financial circumstances may change during the course of a financial year.

If the Mutawalli considers it necessary to alter:

estimated income,
expenditure,
or allocation of funds under different heads,

he or she may prepare and submit a supplementary budget or a revised budget to the State Waqf Board.

The provisions applicable to the original budget, including the Board’s power to review and direct additions or deletions under Section 44(3), also apply to the supplementary or revised budget.

Purpose

This provision provides flexibility in financial administration while maintaining oversight by the State Waqf Board.

Example

If a waqf building is damaged by floods during the financial year and requires urgent repairs, the Mutawalli may submit a revised budget allocating additional funds for restoration.

Key Takeaways

Every Mutawalli must prepare an annual budget for the next financial year.
The budget must estimate expected receipts and expenditure.
It must be submitted to the State Waqf Board at least 30 days before the commencement of the financial year.
The budget must provide for:
- achieving the objects of the waqf,
- maintenance and preservation of waqf property, and
- payment of all lawful liabilities and commitments.
The State Waqf Board may direct additions, deletions, or modifications if any budget item is inconsistent with the objectives of the waqf or the Waqf Act.
The Mutawalli may submit a supplementary or revised budget during the financial year if financial circumstances change.

Quick Revision

Section 44(1): Annual budget to be prepared by every Mutawalli.
Section 44(2): Budget to be submitted to the State Waqf Board at least 30 days before the financial year; it must provide for the objects of the waqf, maintenance of property, and payment of liabilities.
Section 44(3): The State Waqf Board may direct additions or deletions if any budget item is contrary to the objects of the waqf or the Waqf Act.
Section 44(4): The Mutawalli may submit a supplementary or revised budget, which is subject to the same review by the State Waqf Board.

Mutawalli’s Duty to Maintain and Submit Accounts ( Section 46 )

Introduction

Section 46 of the Waqf Act, 1995 imposes a statutory obligation on every Mutawalli to maintain proper financial records and submit annual accounts to the State Waqf Board. The provision is intended to ensure financial transparency, accountability, and proper management of waqf funds.

A waqf often receives income from various sources such as rent, donations, grants, agricultural land, or commercial properties. Since these funds are dedicated to religious, charitable, or pious purposes, it is essential that every receipt and expenditure is properly recorded and reported.

Section 46 ensures that the State Waqf Board can supervise the financial affairs of every waqf and verify that its income is utilized only for lawful and intended purposes.

Duty to Maintain Regular Accounts [Section 46(1)]

Section 46(1) requires every Mutawalli to keep regular accounts of the waqf.

This means that the Mutawalli must maintain accurate, complete, and up-to-date financial records relating to the waqf’s income and expenditure.

The accounts should clearly record all financial transactions so that the financial position of the waqf can be verified whenever necessary.

Purpose

Maintaining regular accounts helps to:

Ensure financial transparency.
Prevent fraud, embezzlement, and misuse of waqf funds.
Facilitate inspection and audit by the State Waqf Board.
Protect the interests of the waqf and its beneficiaries.
Maintain proper financial discipline.

Example

If a waqf receives rental income from commercial shops and spends money on mosque maintenance and charitable activities, every receipt and every payment must be properly entered in the books of accounts.

Submission of Annual Statement of Accounts [Section 46(2)]

In addition to maintaining regular accounts, every Mutawalli must prepare and submit an annual statement of accounts to the State Waqf Board.

The statement must be:

Full and true.
Prepared in the form prescribed by the regulations of the Board.
Contain all particulars required by the Board.

The statement should accurately reflect all financial transactions relating to the waqf.

Time for Submission

The annual statement of accounts must be submitted before the 1st day of July every year.

For a newly registered waqf, the first statement must be submitted before 1 July following the application for registration under Section 36.

This statutory timeline ensures that the Board receives financial information regularly and can exercise effective supervision.

Period Covered by the Accounts

The annual statement should include all money:

Received by the Mutawalli on behalf of the waqf.
Expended by the Mutawalli on behalf of the waqf.

Normally, the accounts cover the twelve-month period ending on 31 March, which corresponds to the financial year.

If the Waqf Act became applicable to the waqf during only part of that financial year, the statement should cover only that relevant period.

Form and Particulars of the Accounts

The accounts must be prepared in the format prescribed by the regulations framed by the State Waqf Board.

Although the exact format may vary, the statement generally includes:

Opening balance.
Income from rent.
Donations and voluntary contributions.
Income from investments.
Agricultural income.
Other receipts.
Maintenance expenses.
Administrative expenses.
Salaries and wages.
Taxes and statutory payments.
Charitable expenditure.
Closing balance.

This standardized format enables the Board to compare and review financial records efficiently.

Power of the State Waqf Board to Change the Closing Date

The proviso to Section 46(2) gives the State Waqf Board the discretion to change the date on which the annual accounts are closed.

Normally, the accounts close on 31 March.

However, if administrative or practical circumstances require, the Board may prescribe a different closing date for a particular waqf.

This flexibility allows better financial management where necessary.

Difference Between Section 44 and Section 46

Basis of Difference	Section 44 – Budget	Section 46 – Accounts
Purpose	To prepare a financial plan for the upcoming financial year.	To maintain and report the actual financial transactions of the waqf.
Nature	A forecast or estimate of future income and expenditure.	A record of actual income received and expenditure incurred.
Timing	Prepared before the commencement of the financial year.	Prepared after or during the financial year and submitted annually.
Contents	Estimated receipts and estimated expenditure for the next financial year.	Actual receipts and actual expenditure for the relevant financial year.
Submission	Submitted to the State Waqf Board at least 30 days before the beginning of the financial year.	Annual statement of accounts submitted to the State Waqf Board before 1st July every year.
Objective	To ensure proper financial planning and allocation of waqf funds.	To ensure financial transparency, accountability, and accurate record-keeping.
Board’s Role	The State Waqf Board may direct the addition, deletion, or modification of budget items if they are contrary to the objects of the waqf or the Act.	The State Waqf Board receives, examines, and supervises the accounts and may prescribe the form in which they are maintained and submitted.
Focus	Planning future financial activities.	Recording and reporting completed financial activities.
Type of Document	Financial planning document.	Financial reporting document.
Simple Meaning	The budget is a forecast of future income and expenditure.	The accounts are the actual financial records of income and expenditure.

Quick Revision

Section 46(1): Every Mutawalli must keep regular accounts of the waqf.
Section 46(2): A full and true annual statement of accounts must be submitted to the State Waqf Board before 1 July each year.
Accounts generally cover: The financial year ending on 31 March.
Board’s Power: The State Waqf Board may prescribe the format of the accounts and vary the date on which the annual accounts are closed.
Purpose: To ensure transparency, accountability, proper financial management, and effective supervision of waqf finances.

Duties of a Mutawalli under Section 50

1. Duty to Carry Out the Directions of the Waqf Board [Section 50(a)]

The first and foremost duty of a Mutawalli is to comply with the lawful directions issued by the State Waqf Board.

These directions must be:

In accordance with the Waqf Act, 1995.
Consistent with the rules framed under the Act.
Issued through lawful orders of the Board.

The Mutawalli cannot ignore or disobey directions merely because they are inconvenient. However, the Board’s directions must themselves be within the limits of the law.

Purpose

This duty ensures:

Uniform administration of waqf properties.
Effective supervision by the Board.
Proper implementation of statutory provisions.
Prevention of misuse of waqf assets.

Example

If the Waqf Board directs the Mutawalli to update the register of waqf properties or to stop an unauthorized construction on waqf land, the Mutawalli must comply with such lawful directions.

2. Duty to Furnish Returns and Supply Information [Section 50(b)]

A Mutawalli must provide the Waqf Board with:

Returns.
Reports.
Statements.
Information.
Particulars.
Other documents required under the Act.

The Board may seek such information from time to time for administrative, financial, or legal purposes.

Information that may be required

Examples include:

Annual income and expenditure.
Details of waqf property.
Rent collected.
Leases granted.
Beneficiaries.
Development works.
Financial statements.
Utilization of waqf funds.

Purpose

This duty enables the Board to:

Monitor the functioning of waqfs.
Ensure financial transparency.
Detect irregularities.
Maintain updated records.

Example

If the Board requests the annual financial accounts of a waqf, the Mutawalli must submit them within the prescribed time.

3. Duty to Allow Inspection of Waqf Property and Records [Section 50(c)]

The Mutawalli must permit authorized inspection of:

Waqf properties.
Financial accounts.
Registers.
Records.
Title deeds.
Legal documents.
Other documents relating to the waqf.

The inspection may be carried out by officers authorized under the Act.

Purpose

Inspection helps to:

Verify the actual condition of waqf property.
Check whether records are properly maintained.
Detect encroachments or illegal occupation.
Prevent fraud and mismanagement.
Ensure lawful administration.

The Mutawalli cannot refuse inspection without a valid legal reason.

Example

If an officer of the Waqf Board visits a waqf institution to inspect its property register and financial records, the Mutawalli must provide full access to those records.

4. Duty to Discharge All Public Dues [Section 50(d)]

The Mutawalli is responsible for paying all legally payable public dues relating to the waqf property.

Public dues generally include:

Property tax.
Water charges.
Electricity charges.
Municipal taxes.
Government fees.
Other statutory liabilities.

The Mutawalli must ensure that these obligations are paid on time to avoid penalties or legal action.

Purpose

This duty:

Protects waqf property from legal consequences.
Prevents unnecessary financial liabilities.
Ensures compliance with governmental laws.
Maintains the financial credibility of the waqf.

Example

If municipal property tax becomes due on a waqf building, the Mutawalli must arrange payment from the waqf funds.

5. Duty to Perform Any Other Lawful Act Required Under the Act [Section 50(e)]

This is a residuary duty.

It requires the Mutawalli to perform every other obligation imposed by the Waqf Act, 1995, even if it is not specifically mentioned in clauses (a) to (d).

This ensures that no statutory responsibility can be avoided merely because it is not expressly listed in Section 50.

Examples

The Mutawalli may be required to:

Maintain proper accounts.
Preserve waqf property.
Prevent encroachments.
Comply with audit requirements.
Assist in surveys.
Produce records before competent authorities.
Implement lawful decisions of the Waqf Board.
Follow directions issued under other applicable provisions of the Act.

Purpose

This clause gives comprehensive legal coverage so that every statutory duty under the Act remains enforceable.

Mutawalli’s Right to Reimburse Official Administrative Expenses from Waqf Income (Section 57 )

Introduction

Section 57 of the Waqf Act, 1995 grants an important financial right to a Mutawalli. It recognizes that while performing statutory duties under the Act, a Mutawalli may incur certain legitimate administrative expenses. To ensure that the Mutawalli is not personally burdened with such costs, the Act permits these expenses to be paid from the income of the waqf property.

This provision begins with a non-obstante clause (“Notwithstanding anything contained in the waqf deed”), meaning that the right given under Section 57 prevails even if the waqf deed contains contrary provisions.

The purpose of this section is to facilitate effective administration of the waqf by allowing the Mutawalli to recover expenses necessarily incurred while complying with legal obligations under the Waqf Act.

Mutawalli’s Right to Recover Administrative Expenses

Section 57 provides that every Mutawalli may pay from the income of the waqf property any expenses properly incurred while performing statutory duties.

However, this right is limited only to reasonable and lawful expenses that are directly connected with the administration of the waqf.

The Mutawalli cannot use waqf income for personal expenses or for expenditure unrelated to the management of the waqf.

Expenses That May Be Paid from Waqf Income

1. Expenses for Furnishing Particulars, Documents, or Copies under Section 36

If the Mutawalli incurs expenses while providing documents, copies, or information required for the registration of the waqf under Section 36, those expenses may be paid from the income of the waqf.

Example

Expenses incurred for obtaining certified copies of title deeds, preparing registration documents, or photocopying records for submission to the State Waqf Board may be reimbursed from the waqf income.

2. Expenses for Preparing and Submitting Accounts under Section 46

The Mutawalli is legally required to maintain accounts and submit annual statements under Section 46.

Any reasonable expenses incurred for:

Maintaining books of accounts,
Preparing financial statements,
Printing financial reports,
Obtaining accounting assistance, or
Filing annual accounts,

may be paid from the waqf income.

Example

If the Mutawalli hires an accountant to prepare the annual financial statements required under Section 46, the professional fee may be paid from the income of the waqf.

3. Expenses for Supplying Information or Documents Required by the State Waqf Board

Whenever the State Waqf Board requires information or documents under the Waqf Act, the Mutawalli may incur expenses in collecting, preparing, or submitting such material.

Such expenses may lawfully be paid from the waqf income.

Example

Expenses incurred for preparing property records, obtaining certified documents, or sending official documents to the State Waqf Board are recoverable from the waqf income.

4. Expenses for Carrying Out the Directions of the State Waqf Board

If the State Waqf Board issues lawful directions requiring the Mutawalli to perform certain administrative acts, the reasonable expenses incurred in complying with those directions may also be paid from the income of the waqf.

Example

If the Board directs the Mutawalli to conduct a property survey or prepare updated records, the expenses reasonably incurred for complying with that direction may be met from the waqf funds.

Meaning of “Properly Incurred Expenses” under Section 57 of the Waqf Act, 1995

The Waqf Act, 1995 does not define the expression “properly incurred expenses.” Therefore, the phrase is interpreted according to its ordinary legal meaning, the purpose of the Act, and the principles governing fiduciary management of waqf property.

In simple terms, “properly incurred expenses” means expenses that are genuinely, reasonably, and necessarily incurred by the Mutawalli while performing his lawful duties in the administration of the waqf. Such expenses must benefit the waqf and not the Mutawalli personally.

The law permits reimbursement of these expenses because the Mutawalli acts as a manager or administrator of the waqf and should not be required to bear legitimate official expenses from his own pocket.

Essential Characteristics of Properly Incurred Expenses

1. The Expense Must Be Reasonable

The amount spent should be fair and proportionate to the work performed. The Mutawalli should avoid excessive or extravagant expenditure.

The test is whether a prudent and honest person managing another person’s property would have incurred the same expense under similar circumstances.

Example

Paying a reasonable fee to an accountant for preparing annual accounts is a proper expense.
Paying an unreasonably high amount for the same work without justification may not be considered proper.

2. The Expense Must Be Necessary

The expenditure should be essential for carrying out the administration of the waqf or for complying with the Waqf Act.

If the work can be performed without incurring a particular expense, unnecessary expenditure should be avoided.

Example

Necessary expenses may include:

Obtaining certified copies of land records.
Paying document registration charges.
Preparing annual financial statements.
Photocopying records required by the State Waqf Board.

An unnecessary purchase, such as expensive decorative office furniture unrelated to waqf administration, would generally not qualify.

3. The Expense Must Be Lawful

Every expense must comply with:

The Waqf Act, 1995.
Other applicable laws.
The lawful directions of the State Waqf Board.

An illegal payment cannot become a proper expense simply because it was made during the administration of the waqf.

Example

Paying statutory government fees is lawful.

Paying a bribe or any illegal gratification is unlawful and can never be treated as a proper expense.

4. The Expense Must Be Connected with the Administration of the Waqf

The expense should have a direct relationship with managing, protecting, preserving, or administering the waqf property.

It should help the Mutawalli perform official responsibilities under the Act.

Examples

Proper administrative expenses include:

Printing annual reports.
Maintaining financial records.
Survey charges for waqf land.
Legal notice charges for protecting waqf property.
Office stationery used for official waqf work.

Personal household expenses of the Mutawalli have no connection with waqf administration.

5. The Expense Must Be Incurred in Good Faith

The Mutawalli must act honestly and solely in the interest of the waqf.

The expenditure should not be made for personal gain or to confer an unfair advantage on family members, friends, or third parties.

Good faith means acting with honesty, transparency, and without fraudulent intention.

Example

Hiring a qualified surveyor at a reasonable fee to measure waqf land demonstrates good faith.

Hiring a close relative at an inflated fee merely to provide a financial benefit to that relative may amount to bad faith.

6. The Expense Must Be Directly Related to Statutory Duties

Section 57 specifically permits reimbursement of expenses incurred while performing duties under the Waqf Act.

These duties include:

Furnishing documents for registration under Section 36.
Preparing and submitting annual accounts under Section 46.
Supplying information required by the State Waqf Board.
Complying with lawful directions issued by the Board.

Only expenses arising from these official responsibilities are protected by Section 57.

Expenses That Are Not Properly Incurred

The following expenses generally cannot be reimbursed from the income of the waqf because they do not serve the interests of the waqf.

Personal Expenses

These are expenses incurred for the Mutawalli’s personal comfort or private life.

Examples

Personal travel unrelated to waqf work.
Family celebrations.
Personal mobile phone bills unrelated to waqf administration.
Household expenses.
Personal medical expenses.

Luxury or Extravagant Expenditure

A Mutawalli must administer the waqf with financial prudence.

Lavish or unnecessary spending that provides no genuine benefit to the waqf is not permissible.

Examples

Purchasing luxury office furniture without necessity.
Staying in expensive hotels when ordinary accommodation is sufficient.
Organizing extravagant events unrelated to the objects of the waqf.

Expenses Unrelated to Waqf Administration

If an expense has no connection with managing or protecting the waqf, it cannot be charged to the waqf.

Examples

Expenses for another business owned by the Mutawalli.
Costs relating to the Mutawalli’s private property.
Political donations made in a personal capacity.

Unauthorized or Illegal Payments

Any payment prohibited by law is automatically excluded.

Examples

Bribes.
Illegal commissions.
Fraudulent payments.
Payments made without authority under the Act.

Such payments may expose the Mutawalli to disciplinary action, recovery proceedings, or other legal consequences.

Mutawalli’s Liability for Default in Payment of Government Dues (Section 58 )

Introduction

Section 58 of the Waqf Act, 1995 empowers the State Waqf Board to intervene when a Mutawalli fails or refuses to pay statutory dues payable by the waqf. These dues include government revenue, cess, rates, taxes, and other lawful charges owed to the Government or a local authority.

The primary objective of this provision is to protect waqf property from legal consequences arising from the negligence or default of the Mutawalli. Instead of allowing unpaid dues to accumulate and expose the waqf to penalties or recovery proceedings, the Act authorizes the Board to pay such dues from the Waqf Fund and later recover the amount from the waqf property.

Thus, Section 58 ensures financial discipline, safeguards public revenue, and reinforces the accountability of the Mutawalli.

Mutawalli’s Responsibility to Pay Government Dues

A Mutawalli is legally responsible for ensuring that all statutory dues relating to the waqf are paid on time.

These dues may include:

Land revenue.
Property tax.
Municipal taxes.
Cess.
Local authority charges.
Other government levies payable under law.

Timely payment protects the waqf property from penalties, recovery proceedings, attachment, or other legal consequences.

Power of the State Waqf Board to Pay Dues in Case of Default [Section 58(1)]

If a Mutawalli:

refuses to pay, or
fails to pay

any revenue, cess, rates, or taxes due to the Government or a local authority, the State Waqf Board may step in and discharge those dues from the Waqf Fund.

This power enables the Board to prevent unnecessary financial loss or legal complications affecting the waqf.

Purpose

The Board’s intervention ensures:

Protection of waqf property.
Timely payment of statutory obligations.
Prevention of penalties and interest.
Continuity of lawful administration.
Preservation of the waqf’s reputation and financial stability.

Recovery of the Amount from the Waqf Property

After paying the outstanding dues, the State Waqf Board is entitled to recover the amount paid from the waqf property.

This means that the Board does not permanently bear the financial burden. Instead, it recovers the amount from the resources of the waqf whose obligations were discharged.

Recovery of Damages

In addition to recovering the amount paid, the State Waqf Board may recover damages not exceeding 12.5% of the amount paid.

The purpose of these damages is:

To discourage negligence by the Mutawalli.
To compensate the Board for the additional financial burden.
To encourage timely payment of statutory dues.

Example

Suppose the Mutawalli fails to pay property tax of $10,000.

The State Waqf Board pays the tax from the Waqf Fund.

The Board may then recover:

$10,000 (amount actually paid), and
Damages up to $1,250 (12.5% of $10,000),

from the waqf property, subject to the Board’s decision.

Recovery as Arrears of Land Revenue [Section 58(2)]

If the amount paid by the Board is not voluntarily repaid, Section 58(2) provides a strong recovery mechanism.

The amount may be recovered in the same manner as an arrear of land revenue.

Recovery as an arrear of land revenue is one of the most effective methods available under law because it enables the authorities to use statutory recovery procedures prescribed for government dues.

Opportunity of Being Heard

Before issuing a recovery certificate, the State Waqf Board must observe the principles of natural justice.

The Board must:

Give the Mutawalli an opportunity of being heard.
Consider the explanation offered by the Mutawalli.
Issue a recovery certificate only after following due process.

This ensures that no recovery action is taken arbitrarily or without giving the Mutawalli a fair chance to present his or her case.

Mutawalli’s Liability for Non-Compliance and Penalties (Section 61)

Introduction

Section 61 of the Waqf Act, 1995 prescribes the penalties for a Mutawalli who fails to perform his statutory duties or deliberately violates the provisions of the Act. A Mutawalli is entrusted with the administration and protection of waqf property and is expected to discharge his legal responsibilities honestly, diligently, and in accordance with the law.

The objective of Section 61 is to ensure accountability, transparency, and proper governance of waqf institutions. It imposes penalties for negligence, non-compliance, concealment of waqf properties, and submission of false information to the State Waqf Board.

Penalties for Failure to Perform Statutory Duties [Section 61(1)]

A Mutawalli is liable to punishment if he fails to perform any of the statutory duties imposed under the Waqf Act, unless he proves that there was a reasonable cause for such failure.

The burden is on the Mutawalli to satisfy the court or the Tribunal that the default occurred due to a genuine and justified reason.

1. Failure to Apply for Registration of the Waqf [Section 61(1)(a)]

Every waqf is required to be registered under Section 36 of the Waqf Act.

If the Mutawalli fails to apply for registration without reasonable cause, he commits an offence under this section.

2. Failure to Furnish Statements, Accounts or Returns [Section 61(1)(b)]

The Mutawalli must submit all statements, annual accounts, returns, and other financial documents required under the Act.

Failure to furnish these documents attracts statutory penalties.

3. Failure to Supply Information to the State Waqf Board [Section 61(1)(c)]

Whenever the State Waqf Board lawfully requires information or particulars relating to a waqf, the Mutawalli must provide them.

Refusal or neglect to furnish such information constitutes a violation of the Act.

4. Refusal to Allow Inspection [Section 61(1)(d)]

The Mutawalli must permit authorized officers to inspect:

Waqf property.
Financial accounts.
Registers.
Records.
Deeds.
Other relevant documents.

Obstructing or refusing inspection without lawful justification is punishable.

Punishment for Clauses (a) to (d)

For non-compliance with clauses (a) to (d), the Mutawalli is punishable with:

Fine up to ₹10,000.

No imprisonment is prescribed for these violations under Section 61(1).

5. Failure to Deliver Possession of Waqf Property [Section 61(1)(e)]

If the State Waqf Board or the Waqf Tribunal lawfully directs the Mutawalli to hand over possession of any waqf property and the Mutawalli fails to comply, he becomes liable for punishment.

6. Failure to Carry Out the Directions of the State Waqf Board [Section 61(1)(f)]

A Mutawalli must obey lawful directions issued by the State Waqf Board under the Act.

Deliberate non-compliance constitutes an offence.

7. Failure to Discharge Public Dues [Section 61(1)(g)]

The Mutawalli is responsible for paying:

Revenue.
Taxes.
Cess.
Rates.
Other statutory dues.

Failure to discharge these obligations attracts criminal liability.

8. Failure to Perform Any Other Lawful Duty [Section 61(1)(h)]

This is a residuary provision.

If the Mutawalli fails to perform any other duty lawfully required under the Waqf Act, he may be punished under this clause.

Punishment for Clauses (e) to (h)

For non-compliance with clauses (e) to (h), the Mutawalli is punishable with:

Imprisonment up to six months, and
Fine up to ₹10,000.

These offences are treated more seriously because they directly affect the administration and protection of waqf property.

Enhanced Penalties for Serious Misconduct [Section 61(2)]

Section 61(2) provides stricter punishment where the Mutawalli acts dishonestly or fraudulently.

1. Concealing the Existence of a Waqf

If the Mutawalli intentionally avoids applying for registration with the object of concealing the existence of a waqf, he commits a serious offence.

This applies:

To waqfs created before the commencement of the Act if registration is not sought within the prescribed period under Section 36(8).
To waqfs created after the commencement of the Act if registration is not sought within three months of creation.

The concealment must be intentional and aimed at hiding the waqf from the authorities.

2. Furnishing False or Misleading Information

A Mutawalli also commits an offence if he knowingly submits:

False statements.
False returns.
Incorrect accounts.
Misleading information.
Untrue particulars.

The offence is committed only when the Mutawalli knows or has reason to believe that the information is false or materially incorrect.

Punishment under Section 61(2)

For either of the above offences, the punishment is:

Imprisonment up to six months, and
Fine up to ₹15,000.

These offences attract a higher fine because they involve intentional deception rather than mere negligence.

Cognizance of Offences [Section 61(3)]

No court can take cognizance of an offence under the Waqf Act unless a complaint is made by:

The State Waqf Board, or
An officer duly authorized by the Board.

Private individuals cannot directly initiate prosecution under this section.

Competent Court for Trial [Section 61(4)]

Only the following courts are competent to try offences under the Act:

A Metropolitan Magistrate, or
A Judicial Magistrate of the First Class.

No court of a lower rank has jurisdiction to try these offences.

Credit of Fine to the Waqf Fund [Section 61(5)]

Any fine imposed under Section 61(1), when recovered, must be credited to the Waqf Fund.

This ensures that the penalty ultimately benefits the administration and development of waqf institutions.

Imprisonment in Default of Payment of Fine [Section 61(6)]

If a Mutawalli is convicted under Section 61(1) and sentenced to pay a fine, the court must also prescribe an imprisonment in default of payment of the fine, as permitted under the applicable criminal law.

This does not mean that imprisonment automatically replaces the fine. It becomes operative only if the convicted person fails to pay the fine imposed by the court.

Quick Revision

Provision	Penalty
Failure to register a waqf, furnish accounts/returns, supply information, or allow inspection [Section 61(1)(a)–(d)]	Fine up to ₹10,000
Failure to deliver possession, comply with Board directions, discharge public dues, or perform other statutory duties [Section 61(1)(e)–(h)]	Imprisonment up to 6 months and fine up to ₹10,000
Intentional concealment of a waqf or knowingly furnishing false or misleading information [Section 61(2)]	Imprisonment up to 6 months and fine up to ₹15,000
Who can file the complaint?	State Waqf Board or its authorized officer
Competent Court	Metropolitan Magistrate or Judicial Magistrate of the First Class
Destination of fine under Section 61(1)	Credited to the Waqf Fund

Mutawalli’s Prohibition on Using Waqf Funds for Personal Legal Defence (Section 62 )

Introduction

Section 62 of the Waqf Act, 1995 imposes an important ethical and financial restriction on a Mutawalli. It prohibits a Mutawalli from using the funds of the waqf to defend himself in legal or disciplinary proceedings relating to his own removal from office or any action taken against him personally.

The purpose of this provision is to protect waqf funds from being misused for the personal benefit of the Mutawalli. Since waqf property is dedicated to religious, charitable, or pious purposes, its income must be used only for the objects of the waqf and not for the private interests of its administrator.

Section 62 reinforces the principle that a Mutawalli is merely a manager or administrator of the waqf, not the owner of its property.

Prohibition on Using Waqf Funds for Personal Legal Defence

Section 62 expressly provides that no Mutawalli shall spend any money belonging to the waqf for meeting costs, charges, or expenses incurred by him in connection with certain proceedings against himself.

The prohibition applies even if the Mutawalli honestly believes that he will ultimately succeed in the proceedings. Unless the law specifically permits otherwise, the expenses of defending personal allegations must be borne by the Mutawalli from his own resources.

Proceedings Covered Under Section 62

The prohibition applies to expenses incurred in connection with the following proceedings:

1. Proceedings for Removal from Office

If a suit, appeal, or any other legal proceeding is initiated seeking the removal of the Mutawalli from his office, he cannot use waqf funds to pay for:

Advocate’s fees.
Court fees.
Litigation expenses.
Documentation charges.
Any other legal costs connected with his personal defence.

These expenses are considered personal because the proceedings concern the Mutawalli’s position and conduct, not the interests of the waqf.

Example

If the State Waqf Board initiates proceedings to remove a Mutawalli for alleged mismanagement, the Mutawalli must engage and pay his lawyer from his own personal funds. He cannot use the income of the waqf to finance his defence.

2. Proceedings Incidental to Removal

The prohibition is not limited to the main removal proceedings.

It also extends to any suit, appeal, revision, or other proceeding incidental or connected to the removal of the Mutawalli.

This prevents the Mutawalli from indirectly using waqf funds during related legal proceedings.

Example

If the Mutawalli files an appeal challenging an order removing him from office, the legal expenses of that appeal cannot be paid from the waqf income.

3. Disciplinary Proceedings

Section 62 also applies where disciplinary action is initiated against the Mutawalli.

If allegations of misconduct, negligence, breach of duty, or violation of the Waqf Act are examined through disciplinary proceedings, the Mutawalli must personally bear all expenses incurred in defending himself.

Example

If disciplinary proceedings are commenced for failure to maintain accounts or misuse of waqf property, the Mutawalli cannot charge the legal expenses to the waqf.

Expenses Covered by the Prohibition

The expression “costs, charges, or expenses” is broad and includes any expenditure incurred for personal legal defence, such as:

Advocate’s or legal counsel’s fees.
Court fees.
Filing charges.
Documentation and photocopying expenses.
Expenses for obtaining certified copies.
Professional consultation fees.
Travel expenses directly related to the personal legal proceedings.
Any other litigation expenses incurred by the Mutawalli in defending his personal position.

Legal Significance

Section 62 recognizes that legal proceedings relating to the removal or discipline of a Mutawalli concern the personal conduct and accountability of the Mutawalli, not the administration or objectives of the waqf.

Accordingly, the law prohibits the use of waqf funds for such personal matters. The Mutawalli cannot shift the financial burden of defending himself onto the waqf, as doing so would amount to an improper diversion of charitable property.

This provision complements the fiduciary nature of the office of the Mutawalli and helps maintain public confidence in the administration of waqf institutions.

Difference Between Sections 57 and 62

Basis	Section 57	Section 62
Purpose	Allows reimbursement of certain official administrative expenses incurred by the Mutawalli.	Prohibits the use of waqf funds for the Mutawalli’s personal legal defence.
Nature of Expenses	Official and lawful expenses incurred while performing statutory duties.	Personal expenses incurred in defending removal or disciplinary proceedings.
Source of Payment	May be paid from the income of the waqf property.	Must be paid personally by the Mutawalli and cannot be charged to the waqf.
Examples	Registration expenses, preparation of accounts, compliance with lawful directions of the State Waqf Board.	Advocate’s fees, court costs, and litigation expenses relating to the Mutawalli’s removal or disciplinary action.
Objective	To facilitate efficient administration of the waqf.	To prevent misuse of waqf funds for private interests.

Appointment of a Mutawalli by the State Waqf Board in Certain Cases (Section 63 )

Introduction

Section 63 of the Waqf Act, 1995 empowers the State Waqf Board to appoint a Mutawalli in specific circumstances where the office of the Mutawalli becomes vacant or where there is uncertainty regarding the person entitled to hold the office.

The primary objective of this provision is to ensure that the administration of a waqf is never left without a lawful manager. Since waqf properties are dedicated to religious, charitable, or pious purposes, continuous management is essential for protecting the property and carrying out the objects of the waqf.

Section 63 acts as a gap-filling provision, allowing the Board to make temporary appointments whenever the normal method of appointing a Mutawalli is unavailable or disputed.

Power of the State Waqf Board to Appoint a Mutawalli

Under Section 63, the State Waqf Board may appoint any suitable person to act as the Mutawalli if either of the following situations arises:

There is a vacancy in the office of the Mutawalli and no person can be appointed under the terms of the waqf deed; or
The right of any person to act as the Mutawalli is disputed.

In either situation, the Board may appoint a person to act as the Mutawalli for such period and on such conditions as it considers appropriate.

Circumstances in Which the Board May Appoint a Mutawalli

1. Vacancy in the Office of the Mutawalli

A vacancy may arise for several reasons, including:

Death of the Mutawalli.
Resignation.
Removal from office.
Incapacity due to illness.
Expiry of the term of appointment.
Any other circumstance resulting in the office becoming vacant.

Ordinarily, the next Mutawalli is appointed according to the terms of the waqf deed. However, if the deed does not provide for succession or no eligible person is available, the Board may exercise its power under Section 63.

Example

A waqf deed appoints Mr. A as the sole Mutawalli but does not specify who should succeed him after his death. Upon Mr. A’s death, the office becomes vacant. Since the deed contains no succession clause, the State Waqf Board may appoint a suitable person as the Mutawalli.

2. No Person Can Be Appointed Under the Waqf Deed

Sometimes, the waqf deed may prescribe qualifications or a method of appointment, but:

no eligible person is available,
all eligible persons have died,
the nominated person refuses to act, or
the conditions mentioned in the deed cannot be fulfilled.

In such cases, the Board may appoint a Mutawalli to ensure uninterrupted administration.

Example

The waqf deed states that only the eldest surviving son of the waqif may become the Mutawalli. If the waqif leaves no surviving son, the Board may appoint another suitable person under Section 63.

3. Dispute Regarding the Right to Act as Mutawalli

Section 63 also applies when two or more persons claim the right to become the Mutawalli.

Until the dispute is resolved, the Board may appoint a person to act as the Mutawalli so that the waqf continues to function properly.

The Board’s appointment prevents disruption in the administration of the waqf during the pendency of the dispute.

Example

After the death of a Mutawalli, two brothers each claim that they are the lawful successor under the waqf deed. While the dispute remains unresolved, the State Waqf Board may appoint an independent person to manage the waqf temporarily.

Appointment for a Specified Period

Section 63 authorizes the Board to appoint a Mutawalli for such period as it thinks fit.

The appointment need not be permanent.

The Board may determine the duration depending on the circumstances, such as:

Until the vacancy is permanently filled.
Until the succession dispute is resolved.
Until an eligible successor becomes available.
Until the Board considers that regular management has been restored.

Appointment Subject to Conditions

The State Waqf Board may also impose conditions while making the appointment.

These conditions may relate to:

Proper maintenance of accounts.
Periodic submission of reports.
Compliance with directions of the Board.
Protection and preservation of waqf property.
Performance of religious and charitable obligations.
Any other lawful condition necessary for effective administration.

The appointed Mutawalli is bound to comply with these conditions throughout the period of appointment.

Removal of a Mutawalli (Section 64)

Introduction

Section 64 of the Waqf Act, 1995 empowers the State Waqf Board to remove a Mutawalli from office if he becomes legally disqualified or fails to discharge his duties honestly, efficiently, and in accordance with the provisions of the Act.

A Mutawalli occupies a fiduciary position, meaning that he is entrusted with the management and protection of waqf property for the benefit of the waqf and its beneficiaries. If the Mutawalli abuses this trust, neglects his responsibilities, or commits misconduct, the Board has the statutory authority to remove him from office.

The objective of Section 64 is to ensure good governance, transparency, accountability, and protection of waqf properties from mismanagement, corruption, or abuse of authority.

Importantly, this section begins with a non-obstante clause, which means that its provisions prevail notwithstanding anything contained in any other law or in the waqf deed.

Overriding Effect of Section 64

Section 64 begins with the words:

“Notwithstanding anything contained in any other law or the deed of waqf…”

This means that the State Waqf Board’s power to remove a Mutawalli overrides:

Any contrary provision contained in another law.
Any provision contained in the waqf deed.

Even if the waqf deed gives the Mutawalli a permanent or hereditary right to manage the waqf, the Board may remove him if any of the statutory grounds mentioned in Section 64 are established.

Grounds for Removal of a Mutawalli [Section 64(1)]

The Board may remove a Mutawalli on any of the following grounds.

1. Repeated Conviction under Section 61 [Section 64(1)(a)]

A Mutawalli may be removed if he has been convicted more than once for offences punishable under Section 61 of the Waqf Act.

This demonstrates repeated disregard for statutory obligations.

Example

A Mutawalli who is convicted twice for repeatedly failing to maintain accounts or comply with statutory duties may be removed.

2. Conviction for Criminal Breach of Trust or Offence Involving Moral Turpitude [Section 64(1)(b)]

Removal is permitted where the Mutawalli has been convicted of:

Criminal breach of trust; or
Any offence involving moral turpitude,

provided that:

the conviction has not been set aside; and
the Mutawalli has not received a full pardon.

Meaning of Moral Turpitude

“Moral turpitude” generally refers to conduct involving dishonesty, fraud, corruption, or serious moral wrongdoing.

Examples

Criminal breach of trust.
Cheating.
Forgery.
Corruption.
Fraud.

3. Unsound Mind or Physical or Mental Incapacity [Section 64(1)(c)]

The Board may remove a Mutawalli who:

is of unsound mind; or
suffers from any mental or physical infirmity that makes him incapable of performing the duties of the office.

The focus is not merely on illness but on the inability to discharge official responsibilities effectively.

4. Undischarged Insolvency [Section 64(1)(d)]

If the Mutawalli is an undischarged insolvent, he may be removed.

Financial insolvency may affect the integrity and financial management expected from a person administering waqf property.

5. Addiction to Liquor or Narcotic Drugs [Section 64(1)(e)]

Removal is permissible if the Mutawalli is proved to be addicted to:

Alcoholic liquor,
Spirituous preparations, or
Narcotic drugs.

The addiction must be of such nature that it adversely affects his ability to manage the waqf responsibly.

6. Acting as a Paid Legal Practitioner for or Against the Waqf [Section 64(1)(f)]

A Mutawalli cannot simultaneously act as a paid advocate on behalf of, or against, the same waqf.

This provision prevents conflicts of interest and preserves the impartial administration of the waqf.

7. Failure to Maintain Accounts [Section 64(1)(g)]

A Mutawalli may be removed if he:

fails to maintain regular accounts for two consecutive years, or
fails to submit annual statements of accounts under Section 46 for two consecutive years,

without any reasonable excuse.

This provision emphasizes financial accountability.

8. Conflict of Interest or Financial Default [Section 64(1)(h)]

Removal is justified if the Mutawalli:

has a direct or indirect interest in an existing lease of waqf property;
has an interest in a contract relating to the waqf;
is involved in work being carried out for the waqf for personal benefit; or
owes money to the waqf and remains in arrears.

The purpose is to prevent personal financial interests from influencing official decisions.

9. Neglect of Duty or Breach of Trust [Section 64(1)(i)]

The Board may remove a Mutawalli who:

continuously neglects his duties;
commits misfeasance;
commits malfeasance;
misapplies waqf funds; or
commits a breach of trust.

Meaning of Important Terms

Misfeasance – Improper performance of a lawful duty.

Malfeasance – Commission of an unlawful or wrongful act.

Misapplication of Funds – Using waqf money for unauthorized purposes.

Breach of Trust – Violating the fiduciary obligations owed to the waqf.

10. Wilful and Persistent Disobedience [Section 64(1)(j)]

A Mutawalli may be removed if he intentionally and repeatedly disobeys lawful orders issued by:

The Central Government,
The State Government, or
The State Waqf Board,

under the Waqf Act or the rules made thereunder.

Occasional or accidental non-compliance is generally insufficient; the disobedience must be both wilful and persistent.

11. Misappropriation or Fraudulent Dealings [Section 64(1)(k)]

One of the most serious grounds for removal is where the Mutawalli:

misappropriates waqf property; or
fraudulently deals with waqf assets.

Such conduct amounts to a grave breach of fiduciary duty and directly threatens the interests of the waqf.

Effect of Removal on Personal Rights [Section 64(2)]

Removal from the office of Mutawalli does not affect the person’s personal rights, if any.

Accordingly, removal does not deprive him of:

his rights as a beneficiary under the waqf, if any; or
his rights as a Sajjadanashin, where applicable.

The section removes only the administrative office, not independent legal rights.

Mandatory Inquiry Before Removal [Section 64(3)]

The Board cannot remove a Mutawalli arbitrarily.

Before passing a removal order, it must:

hold an inquiry in the prescribed manner; and
approve the removal by a majority of not less than two-thirds of the members of the Board.

This procedural safeguard ensures fairness and transparency.

Right to Appeal [Section 64(4)]

A Mutawalli removed under clauses (c) to (i) may file an appeal before the Waqf Tribunal.

Time Limit

The appeal must be filed within one month from the date of receipt of the removal order.

The decision of the Tribunal is final.

Suspension Pending Inquiry [Section 64(5)]

Where an inquiry is proposed or has commenced, the Board may suspend the Mutawalli if such suspension is necessary in the interest of the waqf.

Safeguard

If the suspension exceeds 10 days, the Mutawalli must first be given a reasonable opportunity of being heard.

This protects the principles of natural justice.

Appointment of a Receiver During Appeal [Section 64(6)]

If the removed Mutawalli files an appeal before the Tribunal, the Board may request the Tribunal to appoint a receiver to manage the waqf during the pendency of the appeal.

The Tribunal may appoint a suitable person as receiver to:

manage the waqf property; and
safeguard the customary and religious rights connected with the waqf.

This ensures uninterrupted administration while the appeal is pending.

Delivery of Possession of Waqf Property [Section 64(7)]

After removal, the Board may direct the Mutawalli to hand over possession of the waqf property to:

the State Waqf Board;
an authorized officer of the Board; or
a newly appointed Mutawalli or committee.

This facilitates a smooth transition of management.

Disqualification from Reappointment [Section 64(8)]

A Mutawalli removed under Section 64 cannot be reappointed as the Mutawalli of the same waqf for five years from the date of removal.

This temporary disqualification prevents an immediate return to office while allowing the possibility of future appointment after the statutory period.

Quick Revision Table

Provision	Key Rule
Section 64(1)	State Waqf Board may remove a Mutawalli on any of the specified statutory grounds.
Section 64(2)	Removal does not affect personal rights as a beneficiary or Sajjadanashin.
Section 64(3)	Removal requires a prescribed inquiry and approval by at least two-thirds of the Board members.
Section 64(4)	Appeal to the Waqf Tribunal within one month for orders under clauses (c)–(i).
Section 64(5)	The Board may suspend the Mutawalli during the inquiry; suspension beyond 10 days requires a prior opportunity of being heard.
Section 64(6)	During an appeal, the Tribunal may appoint a receiver to manage the waqf.
Section 64(7)	The removed Mutawalli may be directed to hand over possession of the waqf property.
Section 64(8)	The removed Mutawalli cannot be reappointed as Mutawalli of the same waqf for five years.

State Government’s Power to Appoint or Remove a Mutawalli in Certain Cases (Section 66 )

Introduction

Section 66 of the Waqf Act, 1995 deals with situations where the power to appoint or remove a Mutawalli is vested in a court or another authority under a waqf deed, court decree, court order, or scheme of management. Instead of allowing different authorities to exercise these powers, the Act transfers such authority to the State Government.

The objective of this provision is to establish a uniform and centralized system for the administration of waqf properties. It avoids conflicting decisions by different authorities and ensures that the appointment, removal, and supervision of Mutawallis are carried out by the State Government in accordance with the Waqf Act.

Section 66 begins with a non-obstante clause, which gives it an overriding effect over any contrary provision contained in a waqf deed, court decree, court order, or management scheme.

Overriding Effect of Section 66

Section 66 provides that notwithstanding anything contained in:

the waqf deed,
any decree of a court,
any order of a court, or
any scheme of management,

the powers mentioned in this section shall be exercised by the State Government.

This means that even if an older document or judicial order authorizes another authority to appoint or remove the Mutawalli, the State Government will exercise those powers under the Waqf Act.

Circumstances in Which Section 66 Applies

Section 66 applies where a waqf deed, court decree, court order, or management scheme provides that a court or any authority other than the Waqf Board may exercise certain powers relating to the administration of the waqf.

In such cases, those powers stand transferred to the State Government.

Powers Exercisable by the State Government

Under Section 66, the State Government may exercise the following powers.

1. Power to Appoint a Mutawalli

Where the waqf deed or any judicial order authorizes another authority to appoint the Mutawalli, that power shall instead be exercised by the State Government.

Example

A waqf deed executed before the Waqf Act authorizes the District Judge to appoint the Mutawalli whenever a vacancy arises.

After the application of Section 66, the appointment will be made by the State Government, not by the District Judge.

2. Power to Remove a Mutawalli

If the waqf deed or any court decree gives another authority the power to remove a Mutawalli, the State Government becomes the competent authority to exercise that power.

This ensures consistency in the removal process under the Waqf Act.

3. Power to Settle a Scheme of Management

Sometimes, courts or other authorities frame a scheme of management to regulate the administration of a waqf.

Where such power was originally vested in another authority, Section 66 authorizes the State Government to settle such schemes.

A scheme of management generally deals with matters such as:

administration of the waqf,
appointment of office-bearers,
financial management,
maintenance of accounts,
supervision of waqf property,
performance of religious and charitable functions.

4. Power to Modify a Scheme of Management

The State Government may also modify an existing scheme of management where such power was previously vested in another authority.

This enables necessary changes to ensure effective administration of the waqf.

5. Power of Superintendence over the Waqf

If the waqf deed or court order grants supervisory powers to another authority, those powers are also exercisable by the State Government.

Superintendence includes:

overseeing the administration of the waqf,
ensuring compliance with the law,
monitoring the conduct of the Mutawalli,
protecting waqf property,
ensuring proper utilization of waqf income.

Consultation with the State Waqf Board

The proviso to Section 66 requires that where a State Waqf Board has been established, the State Government must consult the Board before exercising the powers under this section.

Although the final decision remains with the State Government, consultation with the Board ensures that expert advice is considered before taking any action affecting the administration of the waqf.

This requirement promotes informed and coordinated decision-making.

Purpose of Section 66

Section 66 serves several important purposes:

Establishes a uniform authority for important administrative decisions.
Eliminates conflicts between multiple authorities.
Ensures consistency in the appointment and removal of Mutawallis.
Strengthens governmental oversight over waqf administration.
Promotes effective coordination between the State Government and the State Waqf Board.
Protects waqf properties through centralized supervision.

Difference Between Sections 63, 64, and 66

Basis	Section 63	Section 64	Section 66
Subject	Appointment of a Mutawalli in certain cases	Removal of a Mutawalli	State Government’s power regarding appointment, removal, and management
Authority Exercising the Power	State Waqf Board	State Waqf Board	State Government (after consulting the State Waqf Board, where established)
When Applicable	Vacancy in the office of the Mutawalli or dispute regarding the right to act as Mutawalli	Misconduct, disqualification, neglect of duty, or other statutory grounds for removal	Where a waqf deed, court decree, court order, or management scheme vests these powers in a court or another authority
Nature of Power	Appointment of a temporary or suitable Mutawalli	Removal of an existing Mutawalli	Appointment, removal, settlement or modification of management schemes, and superintendence
Purpose	Ensure continuity in the administration of the waqf	Protect the waqf from mismanagement and misconduct	Centralize and standardize the exercise of important administrative powers over waqfs

Section 68 : Duty of Mutawalli or Committee to Deliver Possession of Records, Accounts and Waqf Property

Introduction

Section 68 of the Waqf Act, 1995 ensures a smooth and lawful transfer of the management of a waqf whenever a Mutawalli or Committee of Management is removed and a new Mutawalli or Committee is appointed.

The section prevents former office-bearers from illegally retaining possession of waqf records, money, documents, or other properties after their removal. It also gives the Magistrate power to enforce delivery of possession and provides criminal penalties for non-compliance.

The primary objective is to protect waqf property from misuse, concealment, or unauthorized occupation during a change in management.

Objective of Section 68

The main objectives are:

To ensure immediate transfer of management after removal.
To protect waqf property from misuse or misappropriation.
To prevent disputes regarding possession of waqf records.
To empower the Magistrate to enforce lawful transfer.
To provide punishment for persons refusing to hand over charge.
To maintain continuity in administration of the waqf.

When does Section 68 apply?

Section 68 applies whenever:

the Board removes a Mutawalli; or
the Board removes a Committee of Management; or
removal takes place under a scheme framed by the Board.

After removal, a successor Mutawalli or successor Committee is appointed.

Meaning of “Removed Mutawalli”

A removed Mutawalli means:

A person who was legally managing the waqf but whose appointment has been terminated by the Waqf Board under the provisions of the Act or under a management scheme.

Similarly, a removed committee means the committee whose tenure has ended because of removal by the Board.

Section 68(1) – Duty to Hand Over Charge

After removal, the removed Mutawalli or removed Committee must:

hand over complete charge,
deliver all records,
deliver all account books,
deliver documents,
hand over cash,
transfer movable property,
transfer immovable property under management,
hand over every asset belonging to the waqf.

This must be completed within one month from the date specified in the removal order.

What must be handed over?

The transfer includes:

1. Records

Examples:

Register of waqf
Property register
Lease records
Mutation papers
Correspondence
Proceedings

2. Accounts

Examples:

Cash book
Ledger
Audit reports
Bank statements
Receipts
Payment vouchers
Income records
Donation registers

3. Properties

Examples:

Mosque building
Dargah
Madrasa
Shops
Agricultural land
Residential buildings
Office furniture
Vehicles
Equipment

4. Cash

This includes:

Cash in hand
Bank balances
Donations
Rent collections
Any amount belonging to the waqf

Purpose of One-Month Time Limit

The one-month period ensures:

uninterrupted administration,
protection of public religious property,
continuity of religious activities,
prevention of financial loss,
avoidance of administrative confusion.

Section 68(2) – Failure to Hand Over Charge

If the removed Mutawalli or Committee:

does not hand over possession within one month; or
obstructs the successor from taking charge,

the law provides a remedy.

Who can apply?

The following persons may apply:

the successor Mutawalli; or
any member of the successor Committee.

Where is the application made?

The application may be made before:

the District Magistrate (DM),
the Additional District Magistrate (ADM),
the Sub-Divisional Magistrate (SDM), or
an equivalent Magistrate having jurisdiction over any part of the waqf property.

Documents required

The application must include:

a certified copy of the order appointing the successor Mutawalli or Committee.

This proves the applicant’s legal authority to take charge.

Powers of the Magistrate

After receiving the application, the Magistrate:

issues notice to the removed Mutawalli or Committee,
gives them an opportunity to be heard,
examines the matter, and
passes an order directing delivery of:
- charge,
- records,
- accounts,
- cash, and
- waqf property

within the period specified in the order.

This reflects compliance with the principle of natural justice, as notice is given before any coercive order is passed.

Section 68(3) – Punishment for Non-Compliance

If the removed Mutawalli or Committee still refuses to comply with the Magistrate’s order, criminal liability arises.

The punishment may include:

imprisonment up to 6 months, or
fine up to ₹8,000, or
both imprisonment and fine.

The punishment applies to:

the removed Mutawalli, or
every member of the removed Committee responsible for non-compliance.

Purpose of the Punishment

The punishment discourages:

illegal occupation of waqf property,
concealment of records,
misuse of funds,
refusal to surrender management, and
obstruction of lawful administration.

Section 68(4) – Power to Take Possession with Police Assistance

If the removed Mutawalli or Committee still refuses to obey the Magistrate’s order, the Magistrate may:

authorize the successor Mutawalli or Committee to take possession,
authorize recovery of records,
authorize recovery of cash,
authorize recovery of waqf property, and
permit police assistance to enforce the order.

Why Police Assistance?

Police assistance ensures:

peaceful transfer of possession,
prevention of violence,
prevention of obstruction,
protection of waqf assets, and
enforcement of lawful orders.

Section 68(5) – Appointment Cannot Be Challenged Before the Magistrate

Proceedings before the Magistrate under Section 68 are limited to handing over possession.

The Magistrate cannot decide whether the appointment of the successor Mutawalli or Committee is valid.

Therefore:

the removed Mutawalli cannot argue before the Magistrate that the successor was wrongly appointed,
the Magistrate only ensures compliance with the Board’s appointment order.

This prevents delays in the transfer of management.

Section 68(6) – Right to File a Civil Suit

Although the Magistrate’s order must be obeyed, any aggrieved person retains the right to approach a competent civil court.

Such a person may file a civil suit to establish:

ownership,
title,
interest, or
legal rights

in respect of the property mentioned in the Magistrate’s order.

Meaning

The Magistrate’s proceedings are summary in nature and intended only to secure possession. Questions relating to ownership or proprietary rights must be decided by the competent civil court.

Nature of Proceedings Under Section 68

Proceedings under Section 68 are:

administrative in purpose,
summary in nature,
intended for immediate transfer of management,
not meant to determine ownership disputes.

Practical Example

A Waqf Board removes a Mutawalli for financial irregularities and appoints a successor.

The removed Mutawalli refuses to hand over:

bank account records,
donation registers,
rent receipts,
keys to the mosque office, and
cash collected from tenants.

The successor applies to the SDM with the appointment order. After issuing notice and hearing both sides, the SDM directs the former Mutawalli to hand over all records and property within a specified period. When the former Mutawalli still refuses, the SDM authorizes the successor to take possession with police assistance. The former Mutawalli also becomes liable for prosecution, with punishment extending to six months’ imprisonment, a fine up to ₹8,000, or both.

Quick Revision

Purpose: Ensures smooth transfer of waqf management after removal of a Mutawalli or Committee.
Time limit: Hand over charge within one month.
Items to be delivered: Records, accounts, cash, and all waqf properties.
Applicant on default: Successor Mutawalli or any member of the successor Committee.
Authority: District Magistrate, Additional District Magistrate, Sub-Divisional Magistrate, or equivalent Magistrate.
Magistrate’s powers: Direct delivery of possession, authorize recovery, and permit police assistance.
Punishment: Imprisonment up to 6 months, fine up to ₹8,000, or both.
Limitation: The Magistrate cannot question the appointment of the successor Mutawalli or Committee.
Civil remedy: Aggrieved persons may file a suit before a competent civil court to establish their right, title, or interest in the property.

Section 76 : Mutawalli Not to Lend or Borrow Money Without Sanction

Introduction

Section 76 of the Waqf Act, 1995 places financial restrictions on the Mutawalli, Executive Officer, and other persons managing a waqf. It provides that no waqf money or property can be lent, and no money can be borrowed on behalf of the waqf, without the prior sanction of the Waqf Board, unless the waqf deed expressly permits such transactions.

The purpose of this provision is to safeguard waqf funds and assets from unauthorized financial dealings, misuse, or risky transactions that may adversely affect the interests of the waqf.

Objective of Section 76

The main objectives of this section are:

To protect waqf funds from misuse or unauthorized lending.
To prevent unnecessary borrowing that may burden the waqf with debt.
To ensure financial discipline and transparency in waqf administration.
To place important financial decisions under the supervision of the Waqf Board.
To preserve waqf property for the religious, charitable, or pious purposes for which it was created.

Persons Covered Under Section 76

This section applies to:

Mutawalli.
Executive Officer.
Any other person in charge of the administration of a waqf.

Thus, the restriction is not limited to the Mutawalli alone. Anyone responsible for managing the waqf must comply with this provision.

Section 76(1) – Restriction on Lending and Borrowing

Section 76(1) provides that no person managing a waqf shall:

lend any money belonging to the waqf;
lend any waqf property; or
borrow any money for the purposes of the waqf,

unless prior sanction of the Waqf Board has been obtained.

This means that important financial transactions require the Board’s approval before they are carried out.

What Does “Previous Sanction” Mean?

Previous sanction means:

approval obtained before the transaction takes place.

Approval obtained after lending or borrowing is not sufficient to satisfy the requirement of Section 76.

Transactions Requiring Prior Sanction

Examples include:

Lending Waqf Money

Giving a loan from the waqf’s bank account.
Advancing waqf funds to another institution.
Providing financial assistance recoverable later.

Lending Waqf Property

Examples:

Lending a vehicle owned by the waqf.
Lending office equipment.
Temporarily allowing another institution to use waqf assets.
Lending movable property belonging to the waqf.

Borrowing Money

Examples:

Taking a bank loan.
Borrowing from a private individual.
Borrowing from another trust.
Taking a temporary loan to meet expenses.

All such borrowing generally requires the Board’s prior approval.

Exception – When Prior Sanction Is Not Required

The proviso to Section 76(1) creates an important exception.

No previous sanction of the Board is necessary if the waqf deed itself expressly authorizes:

lending of waqf money or property; or
borrowing for the purposes of the waqf.

The authority must be clearly mentioned in the deed. An implied or assumed power is not enough.

Example

A waqf deed provides that:

“The Mutawalli may borrow funds for repairing the mosque whenever necessary.”

In such a case, the Mutawalli may borrow money according to the terms of the deed without obtaining prior sanction from the Board.

However, if the deed is silent on borrowing or lending, prior sanction of the Board remains mandatory.

Purpose of Requiring Board Approval

Board approval helps ensure that:

borrowing is genuinely necessary;
loans are financially reasonable;
waqf assets are not exposed to unnecessary risk;
public trust in waqf administration is maintained;
funds are used only for lawful waqf purposes.

Section 76(2) – Board May Impose Conditions

When granting sanction, the Board is not required to give unconditional approval.

It may specify:

the amount that may be borrowed or lent;
the purpose of the transaction;
the repayment period;
the applicable rate of interest, if any;
the source from which repayment will be made;
any safeguards necessary to protect the waqf.

The person managing the waqf must comply with these conditions.

Importance of Conditions

Conditions ensure that:

financial risks are minimized;
waqf assets remain protected;
transactions remain transparent;
the Board continues to supervise the use of waqf resources.

Section 76(3) – Consequences of Unauthorized Lending or Borrowing

If any money is lent or borrowed, or any waqf property is lent, in violation of Section 76, the Chief Executive Officer (CEO) is empowered to take corrective action.

Powers of the Chief Executive Officer

The CEO has two important powers under this subsection.

(a) Recovery from Personal Funds

If money has been unlawfully lent or borrowed, the CEO may recover:

the amount involved; and
the interest due on that amount,

from the personal funds of the person who carried out the unauthorized transaction.

This means the individual responsible becomes personally liable, and the loss does not remain with the waqf.

Example

A Mutawalli lends ₹5,00,000 from the waqf’s account to a private organization without obtaining the Board’s approval.

The CEO may recover:

₹5,00,000; and
the applicable interest,

from the Mutawalli’s personal assets.

(b) Recovery of Waqf Property

If waqf property has been lent without authority, the CEO may recover possession of that property from:

the person to whom it was lent; or
any person claiming rights through that individual.

This ensures that waqf property is restored to the waqf even if it has changed hands.

Example

A Mutawalli lends a waqf-owned vehicle to a private institution without obtaining prior sanction.

The CEO may recover the vehicle from:

the institution that received it; or
anyone who subsequently claims possession through that institution.

Personal Liability Under Section 76

One of the most significant features of Section 76 is that the responsible person may be personally liable for unauthorized financial transactions.

The law does not permit a Mutawalli or other administrator to shift the financial consequences of an illegal transaction onto the waqf.

Role of the Chief Executive Officer

The Chief Executive Officer acts as the enforcement authority by:

investigating unauthorized transactions;
recovering misused money;
recovering interest;
restoring waqf property;
protecting the financial interests of the waqf.

Importance of Section 76

This provision is essential because it:

protects charitable and religious assets;
discourages unauthorized financial dealings;
ensures accountability of waqf managers;
promotes financial transparency;
prevents misuse of waqf funds;
strengthens the supervisory role of the Waqf Board.

Practical Illustration

A Mutawalli decides to borrow ₹10,00,000 from a private lender to renovate a mosque without obtaining prior approval from the Waqf Board. The waqf deed contains no provision authorizing such borrowing.

This borrowing violates Section 76. The Chief Executive Officer may recover the amount and any interest from the Mutawalli personally if required under the Act. Similarly, if the Mutawalli had lent waqf property without authority, the CEO could recover possession of that property from the borrower or anyone claiming through the borrower.

Key Legal Principles

Prior sanction of the Waqf Board is generally mandatory before lending waqf money or property or borrowing money for the waqf.
An exception exists where the waqf deed expressly authorizes such lending or borrowing.
The Board may grant approval subject to specific terms and conditions.
Unauthorized financial transactions attract legal consequences.
The Chief Executive Officer has statutory powers to recover money, interest, and waqf property.
A Mutawalli or other administrator may be held personally liable for losses caused by unauthorized transactions.

Quick Revision

Purpose: Regulates lending and borrowing involving waqf funds and property.
Persons covered: Mutawalli, Executive Officer, and any person managing the waqf.
General rule: Prior sanction of the Waqf Board is required.
Exception: No sanction is needed if the waqf deed expressly permits the lending or borrowing.
Board’s power: May impose terms and conditions while granting approval.
CEO’s powers: Recover unauthorized loans and interest from the responsible person’s personal funds and recover possession of waqf property lent in violation of the Act.
Key principle: Waqf assets must be managed prudently, transparently, and only in accordance with the Act and the waqf deed.

Section 94 : Power to Make Application to the Tribunal in Case of Failure of Mutawalli to Discharge His Duties

Introduction

Section 94 of the Waqf Act, 1995 deals specifically with the failure of a Mutawalli to perform his legal and religious duties. It empowers the Waqf Board and, in certain cases, persons interested in the waqf to approach the Waqf Tribunal when a Mutawalli neglects or deliberately refuses to carry out his obligations.

The section ensures that a Mutawalli remains accountable and cannot ignore the duties entrusted to him under Muslim law, the waqf deed, or the Waqf Act.

Objective of Section 94 (Regarding the Mutawalli)

The objectives of this provision are:

To ensure that the Mutawalli faithfully performs his duties.
To prevent negligence or deliberate non-performance by the Mutawalli.
To protect the religious, pious, and charitable objectives of the waqf.
To provide a legal remedy when the Mutawalli fails to fulfill his obligations.
To empower the Waqf Tribunal to issue enforceable directions against the Mutawalli.

Duties of the Mutawalli Covered Under Section 94

Section 94 deals with two categories of duties of a Mutawalli:

1. Religious, Pious, and Charitable Duties

These are duties recognized under Muslim law, such as:

Conducting religious ceremonies prescribed by the waqf.
Maintaining a mosque or dargah for religious use.
Distributing charity according to the waqf deed.
Providing food to the poor where required by the waqf.
Supporting educational or religious institutions established by the waqf.
Performing any other pious, religious, or charitable act required by the waqf.

2. Other Duties Imposed Under the Waqf

These include administrative and legal responsibilities, such as:

Managing waqf property properly.
Maintaining records and accounts.
Collecting rent and protecting waqf assets.
Carrying out directions contained in the waqf deed.
Complying with lawful directions of the Waqf Board.
Performing all other obligations imposed upon the Mutawalli under the waqf.

Section 94(1) – Failure to Perform Religious, Pious, or Charitable Duties

If a Mutawalli is legally bound to perform a religious, pious, or charitable act recognized by Muslim law and fails to perform it, the Waqf Board may approach the Waqf Tribunal.

The Tribunal may direct the Mutawalli to pay the amount necessary for carrying out that act to:

the Waqf Board; or
any person authorized by the Board.

The purpose is to ensure that the religious or charitable activity is performed even if the Mutawalli neglects his responsibility.

Example

A waqf deed requires the Mutawalli to organize an annual charitable meal for poor persons using waqf funds. The Mutawalli refuses to arrange the event without any valid reason.

The Waqf Board may apply to the Tribunal, and the Tribunal may order the Mutawalli to pay the required amount so that the charitable activity can be carried out through the Board or its authorized representative.

Section 94(2) – Wilful Failure to Perform Other Duties

This subsection applies where the Mutawalli wilfully fails to perform duties imposed upon him under the waqf.

The word “wilfully” means that the failure is intentional, deliberate, or without lawful justification.

Examples include:

Deliberately refusing to maintain waqf property.
Intentionally ignoring obligations under the waqf deed.
Knowingly failing to protect waqf assets.
Deliberately refusing to carry out lawful administrative duties.

Who Can Approach the Tribunal?

Where the Mutawalli wilfully fails to discharge his duties, an application may be made by:

the Waqf Board; or
any person interested in the waqf.

This allows not only the Board but also beneficiaries or other interested persons to seek legal intervention.

Powers of the Tribunal

Upon receiving an application, the Tribunal may pass any order it considers appropriate, depending on the facts of the case.

Such orders may include directions requiring the Mutawalli to:

perform his legal duties;
comply with the obligations imposed under the waqf;
ensure that the purposes of the waqf are properly fulfilled.

Liability of the Mutawalli Under Section 94

A Mutawalli may face proceedings before the Tribunal if he:

neglects religious obligations;
fails to perform charitable duties;
ignores responsibilities imposed by the waqf deed;
deliberately fails to discharge his statutory or administrative duties.

Although Section 94 does not itself prescribe imprisonment or a fine, it provides a judicial mechanism to compel the Mutawalli to fulfill his obligations through orders of the Waqf Tribunal.

Importance of Section 94 for a Mutawalli

This provision reinforces that the office of a Mutawalli is a position of trust and responsibility, not merely one of authority. A Mutawalli must administer the waqf in accordance with:

Muslim law;
the terms of the waqf deed; and
the provisions of the Waqf Act, 1995.

Failure to do so can result in proceedings before the Waqf Tribunal and binding directions to ensure compliance.

Quick Revision

Purpose: Ensures that the Mutawalli properly performs his legal, religious, and administrative duties.
Section 94(1): If the Mutawalli fails to perform a religious, pious, or charitable act recognized by Muslim law, the Waqf Board may approach the Tribunal.
Tribunal’s power under Section 94(1): Direct the Mutawalli to pay the amount required to the Board or its authorized person for carrying out the act.
Section 94(2): Applies where the Mutawalli wilfully fails to discharge other duties imposed under the waqf.
Who may apply: The Waqf Board or any person interested in the waqf.
Tribunal’s power: Pass any appropriate order to compel the Mutawalli to perform his obligations.

Conclusion

The Mutawalli is the lawful manager and custodian of a waqf, entrusted with the responsibility of administering its properties and ensuring that its religious, charitable, and pious objectives are faithfully fulfilled. Although a Mutawalli has wide managerial powers, those powers are exercised in a fiduciary capacity and remain subject to the provisions of the Waqf Act, 1995, the terms of the waqf deed, and the supervision of the Waqf Board. A Mutawalli is expected to act honestly, transparently, and solely in the best interests of the waqf, preserving its assets for present and future beneficiaries.

Here are 20 SEO-friendly Frequently Asked Questions (FAQs) covering the Mutawalli under the Waqf Act, 1995, including meaning, appointment, qualifications, powers, functions, duties, responsibilities, removal, liabilities, and legal provisions.

Frequently Asked Questions (FAQs) on Mutawalli under the Waqf Act, 1995

1. Who is a Mutawalli under the Waqf Act, 1995?

A Mutawalli is the manager or administrator of a waqf who is responsible for managing, protecting, and administering the waqf property in accordance with the waqf deed, Muslim law, and the provisions of the Waqf Act, 1995. A Mutawalli is not the owner of the waqf property but only its lawful custodian.

2. Is a Mutawalli the owner of waqf property?

No. A Mutawalli is never the owner of waqf property. Once a property is dedicated as a waqf, its ownership is considered to vest in Almighty Allah. The Mutawalli only manages and administers the property for the purposes of the waqf.

3. How is a Mutawalli appointed?

A Mutawalli may be appointed through:

the waqf deed executed by the waqif;
succession according to the terms of the waqf deed;
appointment by the Waqf Board where authorized under the Act; or
any other legally recognized method under Muslim law.

4. What are the primary functions of a Mutawalli?

The primary functions of a Mutawalli include:

managing waqf property;
maintaining records and accounts;
collecting rent and income;
protecting waqf assets;
implementing the objectives of the waqf;
ensuring proper utilization of waqf income; and
complying with the directions of the Waqf Board.

5. What are the legal duties of a Mutawalli?

A Mutawalli must:

preserve waqf property;
perform religious, charitable, and pious obligations;
maintain proper accounts;
submit records when required;
avoid misuse of waqf assets;
comply with the Waqf Act and Board directions; and
act honestly and in the best interest of the waqf.

6. What responsibilities does a Mutawalli owe to the waqf?

A Mutawalli has a fiduciary responsibility to administer the waqf with honesty, diligence, transparency, and good faith. He must ensure that the waqf property is protected and used only for the purposes specified in the waqf deed.

7. Can a Mutawalli sell waqf property?

Generally, no. A Mutawalli cannot sell, gift, exchange, mortgage, or permanently transfer waqf property except in accordance with the Waqf Act, 1995 and with the approval of the competent authority where required.

8. Can a Mutawalli borrow or lend money on behalf of the waqf?

Yes, but only with the prior sanction of the Waqf Board unless the waqf deed expressly authorizes such borrowing or lending. Unauthorized transactions may result in personal liability.

9. Can a Mutawalli lease waqf property?

Yes. A Mutawalli may lease waqf property only in accordance with the provisions of the Waqf Act, applicable rules, and the approval requirements prescribed by law.

10. Is a Mutawalli required to maintain accounts?

Yes. A Mutawalli must maintain accurate financial records, account books, registers, and supporting documents and produce them whenever required by the Waqf Board or other competent authority.

11. Can a Mutawalli be removed from office?

Yes. A Mutawalli may be removed by the Waqf Board on grounds provided under the Waqf Act, such as mismanagement, breach of trust, misappropriation, abuse of powers, neglect of duties, or other statutory reasons.

12. What happens after a Mutawalli is removed?

After removal, the Mutawalli must hand over possession of all waqf records, accounts, cash, and properties to the successor Mutawalli or Committee within the prescribed period. Failure to do so may invite legal action and penalties.

13. Can a removed Mutawalli challenge the removal?

Yes. A removed Mutawalli may challenge the removal before the appropriate legal forum, including the Waqf Tribunal or any other competent authority, as provided under the Waqf Act and applicable law.

14. What happens if a Mutawalli fails to perform his duties?

If a Mutawalli neglects or wilfully fails to perform his legal, religious, charitable, or administrative duties, the Waqf Board or any interested person may approach the Waqf Tribunal, which may issue appropriate directions to ensure compliance.

15. Can a Mutawalli misuse waqf funds?

No. A Mutawalli is legally prohibited from misappropriating, diverting, or misusing waqf funds or property. Such acts may result in removal, recovery of losses, civil liability, and criminal proceedings where applicable.

16. Is a Mutawalli personally liable for unauthorized acts?

Yes. In certain situations, such as unauthorized lending or borrowing of waqf funds or property, the Mutawalli may be personally liable to compensate the waqf for any loss caused by his unlawful actions.

17. What is the relationship between the Mutawalli and the Waqf Board?

The Mutawalli manages the day-to-day affairs of the waqf, while the Waqf Board exercises statutory supervision, regulation, and oversight to ensure that the waqf is administered in accordance with law.

18. Can the Waqf Tribunal issue directions against a Mutawalli?

Yes. The Waqf Tribunal has the authority to hear disputes relating to the duties of a Mutawalli and may issue appropriate orders to ensure compliance with the Waqf Act and the objectives of the waqf.

19. What qualifications should a Mutawalli possess?

Although qualifications may vary depending on the waqf deed and applicable law, a Mutawalli should possess integrity, honesty, administrative capability, financial responsibility, and a sound understanding of the purposes and obligations of the waqf.

20. Why is the role of a Mutawalli important?

The Mutawalli plays a vital role in safeguarding waqf property and ensuring that its religious, charitable, educational, and social objectives are fulfilled. Effective management by a responsible Mutawalli helps preserve waqf assets for the benefit of present and future generations while maintaining public trust in the institution of waqf.