Syed Lutfullah Shah And Anr vs A.W. Kirpak Supdt. Engineer on 2 April, 2026

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    ADVERTISEMENT

    Jammu & Kashmir High Court

    Syed Lutfullah Shah And Anr vs A.W. Kirpak Supdt. Engineer on 2 April, 2026

    Author: Sanjay Dhar

    Bench: Sanjay Dhar

        IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                            AT JAMMU
    
                                    OWP No. 97/1979
                                          c/w
                                    OWP No. 441/2013
    
    
    
    
                                                   Reserved on: 26.02.2026
                                                Pronounced on : 02.04.2026
                                                  Uploaded on : 02.04.2026
                                            Whether the operative part or full
                                              judgment is pronounced: Full
    
    Syed Lutfullah Shah and Anr
                                                                 ....Petitioners
    
                     Through:-        Mr. Altaf Haqani, Sr. Advocate vice
                                      Mr. Aasif Wani, Advocate
                                      (through virtual mode)
                                      Mr. Dinesh Singh Chauhan, Advocate
                                      with Ms. Damini Chauhan, Advocate.
    
    
                                    V/s
    
    A.W. Kirpak Supdt. Engineer
    & Ors.
                                                               .....Respondents
    
                     Through:-        Mr. P.N. Raina, Sr. Advocate with
                                      Mr. J.A. Hamal, Advocate.
                                      Mr. A.A. Hamal, Advocate
                                      Mr. Ayjaz Lone, Advocate.
    \
    
    
    CORAM: HON'BLE MR. JUSTICE SANJAY DHAR, JUDGE
                                      JUDGMENT
    

    01. The subject matter of the afore-titled two writ

    petitions is the dispute relating to management and

    SPONSORED

    entitlement to the properties pertaining to Ziarat Farid-ud-Din

    OWP Nos. 97/1979 & 441/2013 Page 1 of 36
    Sahib and Ziarat Assrar-ud-Din Sahib situated in Kishtwar.

    The litigation in this regard has a long chequered history,

    which was initiated before this Court in the year 1979 by

    institution of writ petition-OWP No. 97 of 1979 by the writ

    petitioners, who claim to be Sajjada Nasheens of the aforesaid

    two shrines. They also lay claim to the properties attached to

    the aforesaid two shrines. The writ petition was decided by

    this Court by virtue of judgment dated 10.09.1998 whereby

    the claim of the writ petitioners was rejected. The judgment

    passed by this Court was challenged by the writ petitioners by

    way of an LPA bearing LPA(OW) No. 283/1998, which came to

    be dismissed by the Division Bench of this Court in terms of

    judgment dated 30.05.2003. The writ petitioners challenged

    the said judgment before the Supreme Court by way of Civil

    Appeal No. 65 of 2006. The writ petitioners also filed a petition

    under Article 32 of the Constitution of India before the

    Supreme Court of India bearing Writ petition (Civil) No. 633 of

    2004 whereby they laid challenge to the vires of the provisions

    contained in Jammu and Kashmir Wakafs Act, 1978

    (hereinafter to be referred to as “Act of 1978”) and Jammu

    and Kashmir Wakafs Act, 2001 (hereinafter to be referred to as

    “Act of 2001”).

    02. The civil appeal and the aforesaid writ petition were

    clubbed together and disposed of by the Supreme Court in

    OWP Nos. 97/1979 & 441/2013 Page 2 of 36
    terms of order dated 28.02.2013. A consensual order came to

    be passed by the Supreme Court and both the cases were

    disposed of in the following terms:

    (i) The order dated May 30, 2003 passed by the Division Bench
    and orders dated September 10, 1998 and February 10, 2000
    passed by the learned Single Judge of the High Court are set
    aside.

    (ii) Writ Petition being Writ Petition No. 97 of 1979 is restored to
    the file of the High Court for fresh consideration and decision
    after hearing the parties in accordance with law. The
    petitioners shall be at liberty to file additional
    documents/additional affidavit in support of the Writ Petition. It
    will be open to the respondent to file additional counter
    affidavit with additional documents.

    (iii) Writ Petition (Civil) No. 633 of 2004 filed before this Court is
    transferred to the Jammu & Kashmir High Court. The Registry
    shall send the paper books of the Writ Petition along with
    annexures to the Registry of the Jammu & Kashmir High Court,
    which will register the said Writ Petition on the record of the
    High Court.

    (iv) The interim order dated January 2, 2006 passed by this Court
    shall remain operative until the decision by the learned Single
    Judge of the High Court on the above two Writ Petitions and for
    a further period of three months thereafter.

    03. In view of the aforesaid order of the Supreme Court,

    the matter again landed before this Court for its fresh decision

    on merits. The writ petition filed by the petitioners before the

    Supreme Court came to be registered as OWP No. 441/2013.

    It appears that during pendency of the writ petitions, efforts

    were made by the parties to settle the matter amicably and in

    this regard, an application CM No. 908/2026 came to be filed

    OWP Nos. 97/1979 & 441/2013 Page 3 of 36
    by the petitioners to place on record a copy of agreement

    stated to have been executed between the petitioners and the

    respondent-Wakaf Board, which is dated 19.08.2003.

    However, during the course of arguments, learned counsel for

    the respondents submitted that the agreement is not

    acceptable to the respondent-Wakaf Board. He has placed on

    record a communication dated 24.02.2026 whereby the

    respondent-Wakaf Board has rejected the compromise

    agreement dated 19.08.2023 and it has been decided to get the

    writ petitions determined on their merits. It is in these

    circumstances that the present petitions are being taken up

    for their final determination on merits.

    OWP No. 97 of 1979

    04. Before narrating the case set up by the petitioners

    in the aforesaid writ petition, it would be necessary to narrate

    a brief background of the history of the two shrines viz, Ziarat

    Farid-ud-Din Sahib and Ziarat Assrar-ud-Din Sahib. Prior to

    the annexation of Kishtwar and its merger with erstwhile state

    of J&K by Maharaja Gulab Singh in 1821 A.D, Kishtwar was

    an independent state. Somewhere in the year 1681 A.D, Raja

    Kirat Singh, who was the monarch of Independent State of

    Kishtwar, converted to Islam. Prior to that, Shah Farid-ud-Din

    Sahib, a saint, came to Kashmir somewhere in 1664 AD. He is

    OWP Nos. 97/1979 & 441/2013 Page 4 of 36
    stated to have passed away in the year 1725 AD at the age of

    99 years. His elder son, namely, Shah Assrar-ud-Din Sahib,

    who was also a saint, is stated to have died in the year 1685

    AD. Two separate mausoleums came to be built over the

    graves of these two saints, which came to be known as the

    Ziarats of Shah Farid-ud-Din Sahib and Shah Assrar-ud-Din

    Sahib. These two ziarats are being visted by thousands of

    devotees from all over the Union Territory especially on death

    anniversary of these two saints, which fall on 7th Har and 25th

    Kartak every year. Urs of Shah Assrar-ud-Din Sahib is a

    public holiday for the districts of Kishtwar, Doda and Ramban

    on account of reverence of the two saints, which is being paid

    to them by the people of these districts.

    05. As per case of the writ petitioners, petitioner No. 1

    including other members of his family are Sajjadu Nasheens of

    Ziarat of Shah Farid-ud-Din Sahib whereas, petitioners No. 2

    and 3, who happen to be the legal heirs of original petitioner

    No. 2-Peer Nizam-ud-Din along with their other family

    members are Sajjadu Nasheens of Ziarat Shah Assrar-ud-Din

    Sahib situated at Kishtwar. It is case of the petitioners that

    right of Sajjadu Nasheen is their hereditary right and that both

    these ziarats are their exclusive properties. It has been

    contended that the petitioners have exclusive right of collection

    of offerings or Nazur-u-Nayaz and they are also responsible to

    OWP Nos. 97/1979 & 441/2013 Page 5 of 36
    maintain these two ziarats from their own incomes. According

    to the petitioners, these two ziarats are not wakaf properties,

    as such, cannot be governed by Wakafs Act because these

    properties are personal properties of the petitioners, which

    have devolved upon them from their forefathers.

    06. It has been submitted that the Special Officer,

    Auqaf appointed under Section 4(3) of J&K Muslim Wakaf Act,

    1959 (hereinafter to be referred to as “Act of 1959”) in his

    report dated 09.08.1969 has categorically stated that both the

    aforesaid ziarats are being maintained by Sajjadu Nasheens,

    who have got hereditary rights and that these Sajjadu

    Nasheens hold charge of both these ziarats independently for

    the last 300 years. The Special Officer further reported that

    these ziarats are separate and independent, which should

    continue as such and that the committee to be appointed will

    not have jurisdiction in the maintenance and other affairs of

    these two ziarats, which are the sole properties of the

    petitioners.

    07. It has been submitted that after the repeal of Act of

    1959, the Act of 1978 came into force on 09.05.1978 and the

    Government dissolved the earlier committee and appointed

    Deputy Commissioner, Doda to be the administrator of Wakafs

    Committee. Subsequently, Deputy Commissioner, Doda was

    removed and in his place original respondent No. 1-

    OWP Nos. 97/1979 & 441/2013 Page 6 of 36
    Superintending Engineer, Doda was appointed as the

    Administrator of Tehsil Wakaf Committee. It has been

    submitted that respondent No. 1, upon his appointment as

    Administrator, started interfering with the rights of the

    petitioners in the two ziarats by issuing two proclamations.

    Vide one proclamation, public upon being informed about the

    appointment of respondent No. 1 as Administrator, was asked

    to obtain receipts in respect of donations to these two shrines

    from the Administrator, thereby bringing these two ziarats

    under the purview of Wakaf. It is case of the petitioners that

    respondent No. 1 was not competent to issue such

    proclamation. It has been submitted that during the pendency

    of the writ petition, respondent No. 2 appointed respondent

    No. 4 as the Special Officer in an illegal manner even though

    the earlier Special Officer had already submitted his report,

    which had become final.

    08. It has been submitted that respondent No. 4-the

    Special Officer, without issuing notice to the petitioners or

    other interested persons and without hearing the petitioners,

    rendered his report dated 05.08.1979, which according to the

    petitioners, is factually incorrect and is not passed on any

    documentary evidence. It has been contended that report of

    the Special Officer, appointed under the Act of 1959, had

    become final and binding between the parties and that the

    OWP Nos. 97/1979 & 441/2013 Page 7 of 36
    same could not be re-opened even after repeal of the Act of

    1959 because in terms of Section 61 of the Act of 1978, any

    action taken in exercise of power conferred under the repealed

    Act is saved. It has been submitted that pursuant to report

    dated 05.08.1979 of respondent No. 4, respondent No. 2

    issued SRO 619 of 15.11.1979, declaring thereunder wakaf

    properties situated at Kishtwar town, which includes the

    aforesaid two shrines.

    09. Upon coming to know about the report dated

    05.08.1979 and SRO dated 15.11.1979, an appeal came to be

    filed by the petitioners before respondent No. 3. The

    petitioners also filed their written arguments before respondent

    No. 3 but the appeal came to be dismissed by respondent No. 3

    in terms of order dated 30.04.1982.

    10. The petitioners have laid challenge to the report

    dated 05.08.1979 of respondent No. 4, the notification bearing

    SRO No. 619 of 15.11.1979 issued by respondent No. 2 and

    the judgment dated 30.04.1982 passed by respondent No. 3

    through the medium of the present writ petition. They have

    also sought a direction upon the respondents not to interfere

    in any manner whatsoever with the management, affairs,

    collection of offerings and Nazar-u-Nayaz of the aforesaid two

    ziarats by the petitioners and their family members as Sajjadu

    Nasheens.

    OWP Nos. 97/1979 & 441/2013 Page 8 of 36

    11. For seeking the aforesaid reliefs, the petitioners

    contend that the impugned report, notification and the

    judgment passed by respondent No. 3 are illegal,

    unconstitutional and malafide as the same is a result of

    political vendetta. It has been contended that the impugned

    documents are without jurisdiction because in the presence of

    report of the Special Officer appointed under the Act of 1959,

    which had become final, the respondents had no power to

    conduct fresh enquiry from the Special Officer. It has been

    submitted that in terms of Section 61 of the Act of 1978, the

    report of Special Officer, appointed under the Act of 1959, is

    saved and once the said report had become final, it was not

    open to the respondents to appoint the new Special Officer for

    the purpose of conducting enquiry.

    12. It has been contended that the report of respondent

    No. 4 is ex parte and the same has been made in an illegal and

    arbitrary without issuing notice to the petitioners and without

    holding any enquiry as envisaged under the provisions of Act

    of 1978. It has been submitted that the impugned report,

    issued by respondent No. 4, is factually incorrect and non-

    speaking. It has been contended that the two ziarats cannot

    be deemed as Wakaf properties under the Muslim law as no

    dedication of the said properties has been made by the owner

    of these properties, namely, Raja Kirat Singh. It has been

    OWP Nos. 97/1979 & 441/2013 Page 9 of 36
    contended that even otherwise, Raja Kirat Singh, who was a

    Hindu, could not make dedication of properties for wakaf.

    13. It has also been contended that Raja Kirat Singh,

    Teg Singh and Zorawar Singh had executed „pattas‟ in respect

    of the properties in question in favour of the ancestors of the

    petitioners, as such, the same could not have been treated as

    properties of the ziarats. It has been contended that the

    respondents have failed to appreciate khilafatnama (Settlement

    Deed) executed by Shah Akhyar Sahib, from a perusal of which

    it is amply clear that ancestors of the petitioners were given

    the proprietary rights over the land in question upon which

    they have constructed their own houses. The same could not

    be termed/declared as wakaf property. It has been contended

    that respondent No. 3 has failed to appreciate the material on

    record while passing the impugned judgment dated

    30.04.1982.

    14. The respondents have contested the writ petition by

    filing their reply affidavit in which it has been submitted that

    the document (Annexure-A) to the writ petition, whereby Shah

    Akhyar-ud-Din Sahib, the brother of Shah Assrar-ud-Din

    Sahib and son of Shah Farid-ud-Din Sahib Baghdadi had

    appointed Hafiz Inayat Ullah, the predecessor-in-interest of

    petitioner No. 2, as his Khalifa and successor, is not a genuine

    document. It has been contended that the two ziarats have

    OWP Nos. 97/1979 & 441/2013 Page 10 of 36
    not devolved upon the petitioners and they can be described

    only as Managers. It has been submitted that the copies of

    jamabandis annexed to the writ petition clearly reflect that the

    properties in question belong to the Ziarat and not to the

    petitioners in their individual capacity. According to the

    respondents, the khilafatnama does not confer any right upon

    the predecessor-in-interest of the petitioners. The respondents

    have also disputed the genuineness of patanama on which the

    petitioners have placed reliance.

    15. It is stand of the respondents that the two ziarats

    are not exclusive property of the petitioners nor they have any

    right to collect offerings and Nazar-u-Nayaz. It has been

    submitted that the petitioners are liable to render accounts as

    the offerings, which have been received by them in the past,

    have not been used for public purpose but they have

    appropriated the same for their personal use. It has been

    submitted that in the year 1963-64 when the holy ziarat of

    Shah Assrar-ud-Din Sahib got damaged due to fire,

    Government of J&K donated an amount of Rs. 50,000/- and

    an equal amount was donated by the public for its renovation.

    16. Regarding the report of the Special Officer

    appointed under the Act of 1959, it is the stand of the

    respondents that the said report was never accepted by the

    Government nor was it published in the Government gazette,

    OWP Nos. 97/1979 & 441/2013 Page 11 of 36
    therefore, it had not become final. It has been submitted that

    the Special Officer, appointed under the Act of 1978, had given

    ample opportunity to the petitioners to establish their claim. It

    has been submitted that members of public were free to

    approach the Special Officer and produce evidence and the

    petitioners had knowledge about the same. According to the

    respondents, the report of the Special Officer appointed under

    the Act of 1978 was accepted by the Government. Accordingly

    notification for inclusion of the two ziarats as wakaf properties

    was issued. According to the respondents even without the

    declaration, the two ziarats qualify to be wakaf property and

    the declaration merely confirms the said fact. It has been

    further submitted that the two ziarats are wakafs by user and

    these were not created by any deed. It has been submitted

    that in the year 1681 A.D., Raja Kirat Singh had converted to

    Islam and the in the year 1687 A.D, emperor Aurangzeb

    changed his name to Sadat Yar Khan. Thus, when the zirats

    were built, Raja Kirat Singh had already converted to Islam.

    17. The respondents have denied the existence and

    authenticity of pattas alleged to have been executed by Raja

    Kirat Singh, Raja Teg Singh and Raja Zorawer Singh. The

    respondents have submitted that area of land measuring 37

    kanals, which is claimed to the personal property by the

    petitioners, is wakaf land and the same was erroneously gifted

    OWP Nos. 97/1979 & 441/2013 Page 12 of 36
    by one of the mohtamims in favour of his relative but the

    mutation based on this gift deed was rejected by the revenue

    authority. This shows that the said land is wakaf property.

    18. The petitioners have filed rejoinder affidavit to the

    writ petition in which they have reiterated the contentions

    raised in the writ petition and they have also referred to

    certain historical books written by Sh. Zia-ud-Din Zia, Sh.

    Shiv Ji Dhar, Sh. Hasmat-ullah Khan and Sh. Syed Nizam

    Din. According to the petitioners, these historical books

    confirm the fact that the property annexed to the two ziarats

    was gifted to the predecessor-in-interest of the petitioners by

    the then ruler. It has been submitted that a piece of twenty

    kanals of land on which the petitioners have personally built

    houses/orchards was given in dowry by Raja Kirat Singh to his

    grand-daughter, who was married to Hafiz Abdul Qasim, the

    predecessor-in-interest of the petitioners and that the

    nikahnama in this regard is available on record. This record

    finds mention in the history of Kishtwar written by Syed

    Nazam-ud-Din.

    19. It is pertinent to mention here that after the case

    was remanded by the Supreme Court for its fresh decision by

    this Court, the petitioners placed on record additional

    documents before this Court in the shape of copies of

    historical books on which they have placed reliance. Besides

    OWP Nos. 97/1979 & 441/2013 Page 13 of 36
    this, the petitioners have also placed on record copy of

    Khilafatnama, copy of gift deed allegedly executed by Raja

    Kirat Singh and Teg Singh, copy of nikahnama of Mst. Zaib-

    un-Nisa Begum, copy of Ahadnama executed by Raja Kirat

    Singh in favour of Hafiz-ul-Qasim, copy of royal decree dated

    22 Rabi-ul Saini (1094) (H), copy of royal decree of Aurangzeb

    favouring Hafiz Annayatullah dated 24 Jamit-ur-Akhir 1123

    Hijri and copy of Muafie.

    20. I have heard learned Senior counsels appearing for

    the parties and I have also gone through the material on

    record.

    21. The first contention that has been raised by the

    petitioners to claim that the two ziarats and the properties

    attached thereto cannot be termed as wakaf properties is that

    there has been no dedication to the wakaf by the owner of

    these properties viz, Raja Kirat Singh and if at all, the same

    has been done because Raja Kirat Singh was not a muslim, he

    could not have created a wakaf. To support their claim that

    the ziarats and the properties attached thereto cannot be

    termed as Wakaf, the petitioners have relied upon the

    document (Annexure-A) to the writ petition whereby

    predecessor-in-interest of the petitioners is stated to have been

    appointed as Khalifa by Akhyar-ud-Din Sahib, the brother of

    Shah Assrar ud-Din Sahib.

    OWP Nos. 97/1979 & 441/2013 Page 14 of 36

    22. Before determining the merits of the aforesaid

    contention, it is necessary to understand as to what is meant

    by “Wakaf”.

    23. Section 3(d) of the Act of 1959 and under Section

    3(d) of the Act of 1978 lay down definition of “Wakaf” which is

    identical excepting that in terms of the Act of 1978, dedication

    has to be made by a person professing Islam whereas, under

    the Act of 1959, there is no such restriction. Here, it would be

    apt to refer to the provisions contained in Section 3(d) of the

    Act of 1978:

    “3(d) “Wakaf” means the permanent dedication by a
    person professing Islam of any property movable or
    immovable for any purpose recognized by Muslim Law or
    usage as religious, pious or charitable and includes-

    (i) a Wakaf by user such as Masjid, Idgah,
    Dargah, Khankah, Maqbara, Graveyard, Grave,
    Rauza. Mausoleum, Takia, Sarai, Yatim Khana.

                          Madrasa and Shafakhana; and
    
                          (ii)         a Wakaf-ul-Aulad?
    
                                  (a)      for the maintenance and support,
    

    wholly or partially of his family, children or
    decendents; or

    (b) for the maintenance of the Wakaf or
    for the payments of his debts out of the rents
    and profits of the property dedicated:

    Provided that the ultimate benefit is in such
    cases expressly or impliedly reserved for the
    poor or for any other purpose recognized by
    the Muslim law as a religious, pious or
    charitable purpose of a permanent character;

    (iii) a grant, endowment or dedication of any
    property movable or immovable, made by the
    Government or any person or ruler for any of the
    aforesaid purposes;

    OWP Nos. 97/1979 & 441/2013 Page 15 of 36

    24. From a perusal of the aforesaid provision, it appears

    that a Wakaf would mean permanent dedication of any

    property movable or immovable for any purpose recognized by

    Muslim Law or usage as religious, pious or charitable. Thus,

    there has to be a dedication by a person professing Islam of

    any property movable or immovable for the aforesaid purpose.

    However, the Wakaf also includes a Wakaf by user such as

    Masjid, Idgah, Dargah, Khankah, Maqbara, Graveyard, Grave,

    Rauza, Mausoleum, Takia, Sarai, Yatim Khana, Madrasa and

    Shafakhana. Thus, not only a property, which has been

    dedicated for the purpose recognized by Muslim Law or usage

    as religious, pious or charitable but even the Wakafs by user of

    the nature as mentioned in sub-clause (i) quoted above would

    become a wakaf without there being any dedication.

    25. The aforesaid view is supported by the judgment of

    the Division Bench of this court rendered in the case of

    Intizamiya Committee Dargah (I) & Anr Vs. Ut of J&K & ors

    (LPA No. 187/2023, decided on 05.06.2025). The Court

    while interpreting the provisions contained in Section 3(d) of

    the Act of 1978 has observed as under:

    13. From a plain reading of the definition of ‘Wakaf’, it is crystal

    clear that the Wakaf would mean permanent dedication by a person

    professing Islam of any property movable or immovable for any

    purpose recognized by Muslim Law or usage as religious, pious or

    OWP Nos. 97/1979 & 441/2013 Page 16 of 36
    charitable. It would also include a Wakaf by user, such as, Masjid,

    Idgah, Dargah, Khankah, Maqbara, Graveyard, Grave, Rauza,

    Mausoleum, Takia, Sarai, Yatim Khana, Madrasa etc. etc. It is, thus,

    quite evident that Wakaf can be created by permanent dedication

    by a person professing Islam with respect to his property for any

    religious, pious or charitable purposes recognized by Muslim law.

    The properties like Masjid, Dargah etc. by virtue of their user as

    such are also Wakafs and no formal declaration to declare such

    properties as ‘Wakaf’ is required under the Act of 1978.”

    26. In the light of aforesaid legal position with regard to

    definition of Wakaf by user, if we have a look at the document

    (Annexure-A) to the writ petition, it clearly refers to expression

    „Rauza‟. Since „Rauza‟ is included in sub-clause (i) of Clause

    (d) of Section 3 of the Act of 1978, therefore, even as per the

    document upon which the petitioners have placed reliance, the

    property in question qualifies to be a “wakaf by user” within

    the meaning of Section 3(d) of the Act of 1978 and no formal

    dedication of the owner viz Raja Kirat Singh was required for

    including the property in question within the purview of

    Wakaf.

    27. The next contention that has been raised by the

    petitioners is that the Special Officer appointed under the Act

    of 1959 had, vide his report dated 09.08.1969, concluded that

    the two ziarats, which are subject matter of the present writ

    petition, have attained a separate and independent position

    OWP Nos. 97/1979 & 441/2013 Page 17 of 36
    and should not, as such, be brought within the jurisdiction of

    the Committee. It has been contended that in the said report,

    it has been stated that the petitioners have got hereditary

    rights as Sajjadu Nasheens as one of their ancestors has been

    nominated as successor (khalifa) by Hazrat Shah Farid-ud-Din

    Sahib and, therefore, these properties cannot be brought

    within the purview of Wakaf. This report, according to the

    petitioners, has acquired finality and in spite of repeal of Act of

    1959, the said report is saved and could not have been ignored

    by the respondents under any circumstances. In this regard,

    reliance is being placed upon the provisions contained in

    Section 61 of the Act of 1978.

    28. In the above context, if we have a closer look at the

    report dated 09.08.1969 made by the Special Officer appointed

    under the Act of 1959, it would come to the fore that the officer

    has not given any finding to the effect that the two ziarats do

    not qualify to be wakafs. The Special Officer has, by relying

    upon the nomination of predecessor-in-interest of the

    petitioners as Khalifa by Hazrat Farid-ud-Din Sahib, observed

    that these two Ziarats have attained a separate and

    independent position and has recommended that while

    constituting Tehsil Wakaf Committee, names of Sajjadu

    Nasheens of these two ziarats be included as representatives of

    these two shrines. The officer has suggested that these two

    OWP Nos. 97/1979 & 441/2013 Page 18 of 36
    shrines should not be brought within the jurisdiction of the

    Committee.

    29. Here it is to be noted that as per the provisions

    contained in Section 4(3) of the Act of 1959, the Special Officer

    is duty bound to provide details about the wakaf properties.

    Section 4(3) of the Act of 1959 reads as under:

    S.4(3) The Special Officer shall, after making such inquiry as he may
    consider necessary, submit his report to the Government containing the
    following particulars, namely:-

    A) the number of wakafs in the area;

    B) the nature and object of the wakaf;
    C) the gross income of the property comprised in each wakaf;
    D) the amount of land revenue cesses, rates and taxes payable in
    respect of such property;

    E) the expenses incurred in the realization of the income and the
    pay or other remuneration of the Mutwalli of each wakaf; and
    F) such other particulars relating to each wakaf as may be
    prescribed.

    30. From a perusal of the aforesaid provisions, it is

    clear that the function of a Special Officer is to submit a report

    with regard to number of wakafs in the year, the nature and

    object of the wakaf, the gross income of the property

    comprised in each wakaf, the amount of land revenue, cesses,

    rates and taxes payable in respect of such property, the

    expenses incurred in the realization of the income and the pay

    or other remuneration of the Mutwalli relating to each wakaf

    as may be prescribed. While it is correct that a Special Officer

    while making an enquiry has to ascertain whether a particular

    OWP Nos. 97/1979 & 441/2013 Page 19 of 36
    property is or is not a wakaf property, it is none of his job to

    recommend whether the Sajjadu Nasheens of a particular

    ziarat should be included in the Tehsil Committee. It is also

    none of the functions of the Special Officer to determine as to

    whether a particular ziarat has attained a separate status and

    whether said ziarat should be kept beyond the purview of the

    Wakaf Committee. The only recommendation, which the

    Special Officer could have made, is whether the aforesaid two

    ziarats qualify to be the wakaf. Regarding this aspect, the

    Special Officer has rendered no opinion. The recommendation

    with regard to the two ziarats made by the Special Officer, vide

    his report dated 09.08.1969, appears to be beyond his

    jurisdiction.

    31. Apart from the above, if we have a look at the

    provisions contained in Section 5 of the Act of 1959, it

    provides that upon receipt of report of the Special Officer, the

    same has to be forwarded by the Government to the committee

    constituted under the Act, which has to examine the report

    and thereafter the report has to be published in the

    Government gazettee. Sub-section (4) of Section 6 of the Act of

    1959 makes the list of wakafs published under sub-section (2)

    of Section 5 final and conclusive.

    32. In the present case, the Government has, at no

    point of time, forwarded the report dated 09.08.1969 issued by

    OWP Nos. 97/1979 & 441/2013 Page 20 of 36
    the Special Officer to the concerned committee nor has it been

    published in the Government gazette. Even otherwise, what

    becomes conclusive and final is the list of wakafs published in

    the Government gazette and not the observations of the

    Special Officer made in his report in respect of any property,

    which is not included by the officer in the list of Wakafs.

    Therefore, report dated 09.08.1969 can, by no stretch of

    reasoning, be stated to have attained the status of finality so

    as to attract a follow up action by the Government or any other

    authority.

    33. Section 61 of the Act of 1978 does save anything

    done or any action taken in exercise of any power conferred by

    or under the Act of 1959 but having regard to the nature of the

    report dated 09.08.1969, no follow up action could have been

    taken on the basis of the said report. As already stated, the

    said report had not attained the finality and it was neither

    accepted by the Government nor by the Committee, as such,

    the same is not saved by the provisions contained in Section

    61 of the Act of 1978.

    34. Learned Senior counsel appearing for the

    petitioners has, while relying upon the judgment of the

    Supreme Court in the case of Abdul Kuddus Vs. Union of

    India and Ors, (2019) 6 SCC 604, contended that the findings

    recorded by Special Officer in his report dated 09.08.1969

    OWP Nos. 97/1979 & 441/2013 Page 21 of 36
    would act as res judicata and, therefore, the same could not

    have been re-opened in the subsequent report of the Special

    officer appointed under the Act of 1978. In this regard, it is to

    be noted that the observations of the Special Officer rendered

    in the report dated 09.08.1969, as already indicated

    hereinbefore, were beyond his jurisdiction and the said report

    at no stage had attained finality as it was never examined by

    the Government and the committee, therefore, the

    observations made by the Special Officer in the said report

    would not act as res judicata and would not create a bar to the

    subsequent Special Officer to go into the issue as to whether

    the two ziarats qualify to be wakaf. The argument of the

    learned Senior counsel is, therefore, without any substance.

    35. The next contention that has been raised by learned

    Senior counsel for the petitioners is that the Special Officer

    while making his impugned report dated 05.08.1979 did not

    afford an opportunity of hearing to the petitioners who, by

    virtue of previous report of the Special Officer and by virtue of

    being in the possession and management of the two shrines,

    were the interested persons, hence entitled to right of hearing.

    It has been pleaded in the writ petition that the Special Officer

    visited Kishtwar only for a couple of days to make the enquiry

    and it was impossible for him to make enquiry within this

    short period of time. The learned Senior counsel has relied

    OWP Nos. 97/1979 & 441/2013 Page 22 of 36
    upon a number of judgments to buttress his argument that

    the Special Officer is a quasi judicial authority, who has a duty

    to afford an opportunity of hearing to all interested persons.

    36. I would not like to burden this judgment with the

    case law relied upon by the learned Senior counsel for the

    petitioners to buttress his aforesaid contention because there

    is no dispute to the legal position that having regard to the

    nature of enquiry that a Special Officer has to undertake, the

    said officer acts as a quasi judicial authority and he has to

    afford an opportunity of hearing to all the interested persons.

    The question that begs for an answer is whether the

    petitioners in the instant case were afforded an opportunity of

    hearing by the Special Officer.

    37. If we have a look at the order passed by the Special

    Officer, it is clearly stated therein that certain applications

    were received from the people of the locality as also from

    mohtamims of the two mausoleums. It has also been recorded

    in the impugned report that only two persons, who claimed

    themselves to be Sajjadu Nasheens of the dargah, stated that

    they were owners of the wakaf property of the ziarats and that

    they are proprietors of the two mausoleums. Having regard to

    the fact that the Special Officer has noticed the contentions of

    the petitioners, it can be inferred that they were heard by the

    Special Officer. The impugned report clearly takes note of the

    OWP Nos. 97/1979 & 441/2013 Page 23 of 36
    contention of the petitioners and the Special officer goes on to

    record that after having examined the evidence and the

    documents produced including the old land revenue record, he

    has come to the conclusion that the immovable property

    dedicated to the two ziarats is a wakaf property. The

    contention of the petitioners that they were not heard and they

    were not allowed to produce material in support of their

    contentions is, therefore, contrary to what the Special Officer,

    has recorded in the impugned report.

    38. It is to be noted that the petitioners filed an

    appeal against the aforesaid report of the Special Officer before

    the Minister concerned in terms of Act of 1978. In their memo

    of appeal before the appellate authority, the petitioners have

    claimed that the ziarats have been gifted to their ancestors

    and, as such, the same are their personal properties. They

    have also raised the plea that their right as Sajjadu Nasheens

    is a hereditary one. The petitioners have also contended before

    the appellate forum that in view of Section 61 of the Act of

    1978, the first report of the Special Officer is saved and it has

    further been contended that no proper enquiry was conducted

    by the Special Officer on the second occasion as no notice was

    issued to the petitioners. The memo of appeal is

    comprehensive in nature. It raises as many as nineteen

    OWP Nos. 97/1979 & 441/2013 Page 24 of 36
    grounds for assailing the second report of the Special Officer

    and the SRO dated 15.11.1979.

    39. The Minister Incharge has, after dealing with the

    aforesaid contentions raised in the memo of appeal, passed a

    detailed order dated 30.04.1982. As per the appellate

    authority, in view of the entries in the Record of Rights, the

    property in question is not the personal property of the

    petitioners but it is the property of the ziarats, which qualifies

    to be wakaf. The appellate authority has also dealt with in

    detail the contention of the petitioners with regard to finality of

    the first report of the Special Officer and their contention that

    no adequate opportunity of presenting the case was given to

    them by the Special Officer on the second occasion. It has also

    been noted by the appellate authority that the petitioners have

    not produced any document to support their claim that the

    two ziarats and the property attached thereto is their personal

    property.

    40. Thus, even if it is assumed that the petitioners were

    not granted adequate opportunity to present their case before

    the Special Officer when he rendered his report dated

    05.08.1979 still then it can safely be stated that the petitioners

    had all the opportunity to place on record all the documents

    and the material that was available in their possession in

    support of their claim before the appellate authority, which

    OWP Nos. 97/1979 & 441/2013 Page 25 of 36
    they failed to do, as a result of which, the appellate authority,

    on the basis of the entries in the Records of Rights, came to

    the conclusion that two ziarats and the property attached

    thereto is not the personal property of the petitioners but the

    same is the property of the ziarats, which qualify as wakaf.

    41. So far as the scope of power of this court under writ

    jurisdiction to interfere with the orders and findings recorded

    by a quasi judicial authority like the Special Officer or the

    appellate authority in this case is concerned, the same is

    limited in nature. A Constitution Bench of the Supreme Court

    has, in the case of Syed Yaqoob Vs. K.S. Radhakrishnan &

    ors, AIR 1964 SC 477 has analyzed the legal position about

    the limits of jurisdiction of High Courts in issuing a writ of

    certiorari in respect of orders passed by inferior courts or

    Tribunals, in the following manner:-

    7. The question about the limits of the jurisdiction of High Courts in
    issuing a writ of certiorari under Art. 226 has been frequently
    considered by this Court and the true legal position in that behalf
    is no longer in doubt. A writ of certiorari can be issued for
    correcting errors of jurisdiction committed by inferior courts or
    Tribunals; these are cases where orders are passed by inferior
    courts or tribunals without jurisdiction, or in excess of it, or as a
    result of failure to exercise jurisdictions. A writ can similarly be
    issued where in exercise of jurisdiction conferred on it, the Court or
    Tribunal acts illegally or improperly, as for instance, it decides a
    question without giving an opportunity to be heard to the party
    affected by the order, or where the procedure adopted in dealing
    with the dispute is opposed to principles of natural justice. There
    is, however, no doubt that the jurisdiction to issue a writ of
    certiorari is a supervisory jurisdiction and the Court exercising it is

    OWP Nos. 97/1979 & 441/2013 Page 26 of 36
    not entitled to act as an appellate Court. This limitation necessarily
    means that findings of fact reached by the inferior Court or
    Tribunal as a result of the appreciation of evidence cannot be
    reopened or questioned in writ proceedings. An error of law which
    is apparent on the face of the record can be corrected by a writ, but
    not an error of fact, however grave it may appear to be. In regard
    to a finding of fact recorded by the Tribunal a writ of certiorari can
    be issued if it is shown that in recording the said finding, the
    Tribunal had erroneously refused to admit admissible and
    material evidence, or had erroneously admitted inadmissible
    evidence which has influenced the impugned finding. Similarly, if
    a finding of fact is based on no evidence, that would be regarded
    as an error of law which can be corrected by a writ of certiorari. In
    dealing with this category of cases, however, we must always
    bear in mind that a finding of fact recorded by the Tribunal cannot
    be challenged in proceedings for a writ of certiorari on the ground
    that the relevant and material evidence adduced before the
    Tribunal was insufficient or inadequate to sustain the impugned
    finding. The adequacy or sufficiency of evidence led on a point and
    the inference of fact to be drawn from the said finding are within
    the exclusive jurisdiction of the Tribunal, and the said points
    cannot be agitated before a writ court. It is within these limits that
    the jurisdiction conferred on the High Courts under Art. 226 to
    issue a writ of certiorari can be legitimately exercised (vide Hari
    Vishnu Kamath v. Syed Ahmed Ishaque
    ), Nagendra Nath Bora v.

    The Commissioner of Hills Division and Appeals, Assam ([1958]
    S.C.R. 1240.), and Kaushalya Devi v. Bachittar Singh .

    8. It is, of course, not easy to define or adequately describe what
    an error of law apparent on the face of the record means. What can
    be corrected by a writ has to be an error of law; but it must be
    such an error of law as can be regarded as one which is apparent
    on the face of the record. Where it is manifest or clear that the
    conclusion of law recorded by an inferior Court or Tribunal is
    based on an obvious mis-inter-pretation of the relevant statutory
    provision, or sometimes in ignorance of it, or may be, even in
    disregard of it, or is expressly founded on reasons which are
    wrong in law, the said conclusion can be corrected by a writ of
    certiorari. In all these cases, the impugned conclusion should be so
    plainly inconsistent with the relevant statutory provision that no

    OWP Nos. 97/1979 & 441/2013 Page 27 of 36
    difficulty is experienced by the High Court in holding that the said
    error of law is apparent on the face of the record. It may also be
    that in some cases, the impugned error of law may not be obvious
    or patent on the face of the record as such and the Court may need
    an argument to discover the said error; but there can be no doubt
    that what can be corrected by a writ of certiorari is an error of law
    and the said error must, on the whole, be of such a character as
    would satisfy the test that it is an error of law apparent on the face
    of the record. If a statutory provision is reasonably capable of two
    constructions and one construction has been adopted by the
    inferior Court or Tribunal, its conclusion may not necessarily or
    always be open to correction by a writ of certiorari. In our opinion,
    it is neither possible nor desirable to attempt either to define or to
    describe adequately all cases of errors which can be appropriately
    described as errors of law apparent on the face of the record.
    Whether or not an impugned error is an error of law and an error of
    law which is apparent on the face of the record, must always
    depend upon the facts and circumstances of each case and upon
    the nature and scope of a the legal provision which is alleged to
    have been misconstrued or contravened.

    42. From the foregoing analysis of legal position, it is

    clear that it is only in cases where the quasi judicial authority

    has acted without jurisdiction or it has committed an error of

    law or there is violation of natural justice or when the decision

    arrived at by the quasi judicial authority is afflicted with

    irrationality or the same is tainted with malafides that the

    High Court would be within its jurisdiction to interfere with

    such orders. The High Court while exercising its writ

    jurisdiction cannot sit in appeal over the order of the tribunal

    or the quasi judicial authority and substitute its own opinion

    in place of the opinion rendered by the quasi judicial authority.

    OWP Nos. 97/1979 & 441/2013 Page 28 of 36

    43. Applying the aforesaid legal position to test the

    legality of the impugned report of the Special Officer and the

    impugned order passed by the appellate authority, it is clear

    that neither the Special Officer while rendering his report

    dated 05.08.1979 nor the appellate authority while passing the

    judgment dated 30.04.1982 has committed any jurisdictional

    error or procedural irregularity. Further it is not a case where

    there is any error apparent on the face of the record in the

    orders passed by the two authorities. Therefore, the order

    passed by the Special Officer on 05.08.1979 and the appellate

    authority on 30.04.1982 do not warrant any interference from

    this court in its writ jurisdiction.

    44. Learned Senior counsel appearing for the

    petitioners has further contended that the two ziarats and the

    properties attached thereto were allotted to the predecessors-

    in-interest of the petitioners. In this regard, the petitioners

    have relied upon khilafatnama 11-4-1100 (Hijri)/2.2.1689 A.D,

    which finds mention in the book of Tareekh Kishtwar written

    by historian Sh. Najam-ud-Din Hassunul Hussaini and is also

    supported by the books of history titled Tareekh Kishtwar by

    Sh. Pandit Shiv Ji Dhar and Tareekh Kishtwar written by

    Sh. Hashmatullah Khan.

    45. It has been further contended that the land under

    the possession of the petitioners of both the ziarats was not

    OWP Nos. 97/1979 & 441/2013 Page 29 of 36
    granted by the then rulers to the ziarats but the same was

    granted to the ancestors of the petitioners in consideration of

    their services to the rulers of time, which is testified by

    “Tareekh Kishtwar” written by Syed Najam-ud-Din Hassunul

    Hussaini. It has been submitted that in the said book,

    document styled as Ahadnama finds mention which clearly

    indicates that the land in question in the vicinity of the ziarat

    has been granted to Hafiz Abdul Qasim (ancestor of the

    petitioners) in consideration of his marriage with

    granddaughter of ruler of Raja Kirat Singh. On the basis of

    these documents and history books, it is being contended that

    mere entry in the relevant revenue record in the name of the

    shrines cannot extinguish the right of ownership of the

    petitioners over the said land. Learned Senior counsel for the

    petitioners while referring to the provisions contained in

    Section 57 of the Evidence Act has also placed reliance upon

    the following judgments:

    (I) Aliyathammuda Beethathebiyyappura Pookoya and Anr Vs.
    Pattakal Cheriyakoya and Ors
    , 2019 (16) SCC 1
    (II) Swami Harbansa Chari Ji and Ors Vs. State of Madhya Pradesh

    AIR 1981 MP 82
    (III) Prabhagiya Van Adhikari Awadh Van Prabhag Vs. Arun Kumar
    Bhardwaj
    , 2021 (18) SCC 104
    (IV) Bhimabai Mahadeo Kambekar (Dead) through legal
    representative Vs. Arthur Import and Export Company and ors,
    2019 (3) SCC 191
    (V) Balwant Singh and Ors Vs. Daulat Singh (Dead) by LRs and
    Ors, AIR 1997 SC 2719 and

    OWP Nos. 97/1979 & 441/2013 Page 30 of 36
    (VI) Onkar Nath & Ors Vs. The Delhi Administration, AIR 1977 SC
    1108.

    46. In the above context, it has to be noted that the

    documents alleged to have been executed by the then rulers in

    favour of ancestors of the petitioners including the Ahadnama,

    which have been placed on record, are illegible photocopies

    though their translated version have also been placed on

    record. The authenticity of these documents has been denied

    by the respondents. The petitioners in order to substantiate

    their claim about the authenticity of these documents have

    placed reliance upon various history books pertaining to

    kingdom of Kishtwar reference whereof has been made

    hereinbefore. These Patanamas and Ahadnamas find mention

    in the books of history. The question that arises for

    determination is whether the statements made in the history

    books with regard to title of the petitioners and their ancestors

    to the properties in question can be relied upon.

    47. In this regard, the provisions contained in Section

    57 of the Evidence Act, which provides that in all matters of

    public history, literature, science or art, the Court may resort

    for its aid to appropriate books or documents of reference,

    needs to be properly understood and applied to the facts of the

    present case. The question whether the books of history can

    be relied upon for proving the title of the property has been

    OWP Nos. 97/1979 & 441/2013 Page 31 of 36
    deliberated upon by Rajasthan High Court in the case of

    Krishan Lal Vs. Sohan Lal and ors, AIR 1955 Raj 45. The

    Court, while holding that the question whether a particular

    property was granted to a particular person by a former ruler

    is not a matter of public history, observed as under:

    36. The argument is that this is a matter of public history, and
    therefore we should look into Nensi’s-Khyat for this purpose.

    We must say that we cannot accept this contention. The
    question whether a particular village was granted to a
    particular person by a former ruler is not a matter of public
    history. It cannot really be contended that statements as to
    title of a certain person to a certain property, if found in some
    book written by somebody a century or two ago, would be
    relevant and admissible evidence to prove that title. We are,
    therefore, of opinion; that statements in Nensi’s Khyat with
    respect to the grant of a particular jagir to a particular person
    is not a matter of public history, and therefore courts cannot
    take judicial notice of it.

    37. It is true that in Nensi’s Khyat, it is mentioned that
    Kanawas was granted to Kana and Malpuria to Kumpa; but
    that statement is not a matter of public history of which courts
    can take judicial notice. This statement overrides the clear
    inference to be drawn from entries in state records over a
    period of about 200 years. The first appellate court was,
    therefore, wrong in taking judicial notice of Nensi’s Khyat in
    this matter, and though the Chief Court did not hold that it
    could not take judicial notice of Nensi’s Khyat, it preferred the
    evidence of entries in Government records to statements in
    Nensi’s Khyat. We are prepared to go further and hold that we
    cannot take judicial notice of Nensi’s Khyat, and therefore the
    clear inference to be drawn from Exs. A1 to A5 must prevail

    OWP Nos. 97/1979 & 441/2013 Page 32 of 36
    namely that the villages of Malpuria and Kanawas were
    both granted to Kumpa.

    48. Thus, it is clear that it is only in the matters of

    public history that the court can rely upon appropriate books

    or documents of reference. Whether a person is or is not

    holding a title to a particular property cannot be a question of

    fact of public history.

    49. Section 57 of the Evidence Act permits resort to

    appropriate books or documents of reference on matters of

    public history but not of a private or local nature. These

    history books or references cannot be used for proof of any fact

    relating to title of a property. The question of title between the

    Ziarats, though old and historical institutions and private

    person, the petitioners, herein cannot be deemed “matter of

    public history” and historical works cannot be used to

    establish title to such property. Therefore, even if it is

    assumed that the history books to which reference has been

    made by learned Senior counsel for the petitioners have been

    authored by reputed historians still then the facts relating to

    title of the property in question mentioned in those history

    books cannot be used to prove the title of the petitioners to the

    properties in question.

    50. As against this, we have on record of the writ

    petition the extracts of jamabandi charsala relating to the

    OWP Nos. 97/1979 & 441/2013 Page 33 of 36
    ziarat and the properties attached thereto. In all these

    documents, the name of the owner is shown as the ziarat and

    not that of the petitioners or their ancestors in their individual

    capacity. It is true that entries in the Record of Rights are not

    conclusive evidence with regard to title of the property but it is

    also equally true that entries in Record of Rights provide a

    strong evidence with regard to title of the property. It is only if

    it is rebutted by a cogent and convincing material that the said

    entries cannot be relied upon.

    51. In the present case, the petitioners have not placed

    on record any cogent and convincing material that would rebut

    the presumption attached to the entries in the jamabandi.

    Therefore, it cannot be stated that the petitioners or their

    ancestors were the owners of the ziarat and the land attached

    thereto. In fact, it has come on record that at one point of time

    when a mohtamim of the ziarats tried to gift 20 kanals of the

    land attached to the ziarat to one of their relatives, the

    mutation in this regard was rejected right from the Tehsildar

    upto the Revenue Minister on the ground that the property

    does not belong to the mohtamims but it belongs to the ziarat

    hence, could not be gifted away.

    52. For what has been discussed hereinbefore, it is

    clear that the petitioners have not succeeded in showing that

    the two ziarats and the properties attached thereto do not

    OWP Nos. 97/1979 & 441/2013 Page 34 of 36
    qualify as wakaf property and that the same was the personal

    property of the petitioners and their ancestors. It is

    abundantly clear that the entire property in question is wakaf

    property. Thus, there is no ground to interfere in the

    impugned report of the Special Officer as upheld by the

    appellate authority vide its order dated 30.04.1982. However,

    it is to be noted that the appellate authority while passing

    order dated 30.04.1982 had directed that the petitioners be

    permitted to occupy the residential houses which they have

    built upon the land of the ziarats as lessees of wakaf property

    and the petitioners were directed to execute necessary

    agreements to this effect with the respondents. The petitioners

    were also given right to receive 25% of the offerings. This part

    of the direction has been set aside by this Court vide order

    dated 10.09.1998 passed in Writ Petition No. 520/1983 but

    the direction, permitting the petitioners to occupy the

    residential houses as lessees of wakaf property has acquired

    the finality.

    53. In view of the above, while dismissing the writ

    petition, the petitioners are permitted to occupy the residential

    houses, which they have constructed upon the land of the two

    Ziarats as lessees of wakaf property in accordance with the

    directions contained in impugned order dated 30.04.1982

    passed by the appellate authority.

    OWP Nos. 97/1979 & 441/2013 Page 35 of 36
    OWP No. 441/2013

    54. Through the medium of present petition, the

    petitioners have challenged the vires of Act of 1978 and the Act

    of 2001. The Act of 1978 has been repealed and replaced by

    Act of 2001 whereas Act of 2001, after coming into force of

    J&K Re-organization Act, 2019 also stands repealed. Presently

    Waqaf Act, 1995 (Central) has been made applicable to UT of

    J&K. The challenge to the aforesaid two legislations, which

    have already been repealed, has, thus, been rendered

    infructuous.

    55. In view of the above, the writ petition is dismissed

    as having been rendered infructuous.

    (SANJAY DHAR)
    JUDGE
    JAMMU
    02.04.2026
    Naresh/Secy.

    Whether the judgment is speaking: Yes

    Whether the judgment is reportable: Yes

    ..x..

    Naresh Kumar
    2026.03.18 06:56
    I attest to the accuracy
    OWPand
    Nos. 97/1979 & 441/2013 Page 36 of 36
    integrity of this document



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