Kurian Joseph, J.

Wakf Tribunals have been set up under the Wakf Act, 1995 (hereinafter referred to as ‘the Act') for the determination of disputes, question and other matters relating to Wakf and Wakf property. The Act also contemplates the Tribunal to act as an Appellate Authority in certain circumstances prescribed under the Act. Powers of superintendence over the Wakfs is conferred on the Wakf Board. Whether an order passed by the Wakf Board in exercise of its appellate jurisdiction under S.72(7) of the Act is liable to be challenged before the Wakf Tribunal under S.83 as a dispute, question or matter relating to Wakf is the issue to be considered in this case.

2. Petitioner is the petitioner in O.P.3/2004 on the file of the Wakf Tribunal, Kozhikode. The Chief Executive Officer of the Wakf Board issued a demand notice directing payment to the tune of Rs.2,50,094/- as contribution for the years 1994-95 to 2001-02, after due assessment under S.72 of the Act. The petitioner preferred an appeal before the Wakf Board; under S.72(7). The appeal was disposed of by the Wakf Board remanding the matter for fresh consideration to the Chief Executive Officer, with a condition to deposit 25% of the demand. It was against that order the petitioner filed the Original Petition before the Wakf Tribunal, Kozhikode. The Tribunal held that the order passed by the Wakf Board in exercise of the appellate jurisdiction under S.72(7) of the Act is final and hence a further adjudication Is if in a second appeal is not contemplated under S.83(2) and dismissed the petition. The said order is under challenge in this Civil Revision Petition.

3. Learned counsel for the petitioner contends that notwithstanding the order passed by the Chief Executive Officer or the Wakf Board, in case there is a dispute over a matter relating to the Wakf, that is liable to be adjudicated under S.83 of the Act. It is all the more so, since the jurisdiction of the Civil Court is barred and the exclusive jurisdiction for such adjudication is that of the Wakf Tribunal. Still further it is contended that any person interested or aggrieved by an order made under the Act or Rules is entitled to approach the Tribunal for the determination of such dispute/matter relating to the Wakf. Reliance is placed on the Bench decision of this Court in Pookoya Haji v. Cheriyakoya (2003(3) KLT 32). Learned Counsel for the respondent however contends that the order passed by the Wakf Board having attained finality, it is not liable to be the subject matter of a further adjudication before the Tribunal.

4. In order to appreciate the rival contentions taken by the parties, it is necessary to refer to the provisions dealing with the issue. Wakf Board is established under S.13 of the Act. S.32 which prescribes the powers and functions of the Board, to the extent relevant reads as follows:-

"32. Powers and functions of the Board.-- (1)Subject to any rules that maybe made under this Act, the general superintendence of all wakfs in a State shall vest in the Board established in the State; and it shall be the duty of the Board so as to exercise its powers under this Act as to ensure that the wakfs under its superintendence are properly maintained, controlled and administered and the income thereof is duly applied to the objects and for the purposes for which such wakfs were created or intended:

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(2) Without prejudice to the generality of the foregoing power, the functions of the Board shall be--

(a) to maintain a record containing information relating to the origin, income, object and beneficiaries of every wakf;

(b) to ensure that the income and other property of wakfs are applied to the objects and for the purposes for which such wakfs were intended or created;

(c) to give directions for the administration of wakfs;

(d) to settle schemes of management for a wakf:

Provided that no such settlement shall be made without giving the parties affected an opportunity of being heard;

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