The Waqf Act, 1995 was enacted to provide for the better administration of waqfs in India, to regulate the transfer of waqf properties, and to prevent the misuse of waqf properties.

A waqf is a permanent dedication of property for a religious, charitable, or educational purpose. The property is held in trust by the mutawalli, who is responsible for managing the property and using the income from the property for the intended purpose.

Any person of sound mind can create a waqf. There is no restriction on the religion of the person creating the waqf.

Both movable and immovable property can be dedicated as a waqf. Movable property includes things like cash, jewelry, and vehicles. Immovable property includes things like land, buildings, and trees.

The essential elements of a waqf are the intention to create a waqf, the subject matter of the waqf, and the beneficiary of the waqf. The intention to create a waqf must be clear and unambiguous. The subject matter of the waqf must be capable of being dedicated as a waqf. The beneficiary of the waqf must be a legal entity.

The role of the mutawalli is to both manage the waqf property and use the income from the waqf property for the intended purpose. The mutawalli is responsible for the day-to-day management of the waqf property, including collecting rent, paying taxes, and making repairs. The mutawalli is also responsible for using the income from the waqf property for the intended purpose, such as providing food and shelter to the poor or funding educational programs.

The powers of the mutawalli include the power to sell or mortgage the waqf property, to lease the waqf property, and to invest the income from the waqf property. The mutawalli can also enter into contracts on behalf of the waqf.

The duties of the mutawalli include the duty to manage the waqf property in a prudent manner, to use the income from the waqf property for the intended purpose, and to keep proper accounts of the waqf property.

The Waqf Tribunal is a body established to adjudicate disputes relating to waqfs. The Tribunal has the power to hear and decide disputes relating to the administration of waqfs, the alienation of waqf property, and the rights of beneficiaries of waqfs.

The Central Waqf Council is a body established to advise the government on matters relating to waqfs. The Council consists of members appointed by the government, including representatives of the Muslim community, the Waqf Boards, and the Central Waqf Tribunal.

The State Waqf Board is a body established to regulate the administration of waqfs in a state. The Board consists of members appointed by the government, including representatives of the Muslim community, the Waqf Tribunals, and the Central Waqf Council.

The functions of the State Waqf Board include the function to register waqfs, to supervise the administration of waqfs, and to protect the interests of beneficiaries of waqfs.

The punishment for misusing waqf property is imprisonment for a term of up to three years, or a fine of up to one lakh rupees, or both.

The Waqf Act, 1995 was amended in 2013.

The main purpose of the 2013 amendment to the Waqf Act, 1995 was to strengthen the Waqf Boards, to provide for the better administration of waqfs, and to prevent the misuse of waqf properties.