The PPT Slides provide a comprehensive overview, guiding you through the Act's objectives, applicability, registration procedures, compliance essentials, and the roles of regulatory authorities. Packed with visually appealing graphics and straightforward explanations, this presentation aims to make the complex aspects of the Act accessible to all.

2. The Maharashtra Public Trusts
Act, 1950
Nitin Chalwadi
Asst. Prof.
Yashwantrao Chavan Law College

3. Module 04 Introduction to Public Trust

4. Objects
✓Registration of Public Trusts
✓Administration and Management
✓Administration and Management
✓Accountability and Transparency
✓Appointment and Removal of Trustees
✓Supervision and Control
✓Penalties for Violations

5. ✓Title and Extent
✓Commencement
✓Notification by the State Government
✓Exemption
✓Publication of Draft Notification

6. Definition

7. Beneficiary
✓"Beneficiary" means any person entitled to any of the benefits as per
the objects of the trust explained in the trust deed or
✓the scheme made as per this Act and constitution of the trust and no
other person.

8. ✓“Court” means the High Court of Judicature at Bombay

9. ✓“ Hindu ” includes Jain, Buddhist and Sikh

10. "instrument of trust"
✓ Instrument of Trust
✓ Inclusions
✓"Instrument of trust" means the
instrument by which the trust is
created by the author of the trust
and includes any scheme framed
by a competent authority or any
memorandum of association and
rules and regulations of a society
registered under the Societies
Registration Act, 1860, in its
application to the State of
Maharashtra.

11. Manager
✓ Manager Definition
✓ Inclusions
✓"Manager" means any person (other than
a trustee) who, for the time being, either
alone or in association with some other
person or persons, administers the trust
property of any public trust, and includes:
✓(a) In the case of a math, the head of such
math,
✓(b) In the case of a wakf, a mutawalli of
such wakf,
✓(c) In the case of a society registered
under the Societies Registration Act,
1860, its governing body, whether or not
the property of the society is vested in a
trustee.

12. “math"
✓ Nature of the Institution
✓ Presiding Officer
✓ Headship
✓ Inclusions
✓"Math" means an institution for the
promotion of the Hindu religion
presided over by a person whose
duty it is to engage himself in
imparting religious instruction or
rendering spiritual service to a body
of disciples or who exercises or
claims to exercise headship over
such a body and includes places of
religious worship or instruction
which are appurtenant to the
institution.

13. Person having interest
✓ (a) Temple
✓ (b) Math
✓ (c) Wakf
✓ (d) Society
✓ (e) Other Public Trusts
• Individuals who are entitled to attend or habitually attend
worship or service in the temple.
• Those entitled to partake or habitually partake in the
distribution of gifts in the temple.
✓Disciples of the math.
✓Persons belonging to the religious persuasion to which the
math belongs.
✓Individuals entitled to receive pecuniary or other benefits
from the wakf.
✓Those with the right to worship or perform religious rites
in associated religious institutions.
• Any member of a society registered under the Societies
Registration Act, 1860
• Any trustee or beneficiary of the public trust.

14. “ public securities ”
(a) securities of the Central
Government or any State
Governments,
✓Government of India Savings
Bonds.
✓Government Securities (G Secs
Bonds)
✓State Development Loans
(SDLs)
✓Treasury Bills (T-Bills)
✓Inflation-Indexed Bonds (IIBs)
✓Sovereign Gold Bonds (SGBs)
✓RBI Floating Rate Bond

15. “ public securities ”
✓ (b) stocks, debentures or shares in
Railway or other companies, the
interest or dividend on which has
been guaranteed by the Central or
any State Government,
✓IRCTC Ltd
✓CONCOR Ltd
✓IRFC Ltd
✓RVNL
✓RITES Ltd
✓BEML
✓Titagarh Wagons Ltd
✓Texmaco R&E Ltd
✓RailTel Corp. Ltd
✓Ircon International Ltd

16. “ public securities ”
✓ (c) debentures or other securities for money issued by or on behalf of
any local authority in exercise of the powers conferred by an Act of
the Central or State Legislature,
✓ (d) a security expressly authorised by an order which the State
Government makes in this behalf ;

17. “Temple”
✓ Place of Public Religious
Worship
✓ Dedication
✓ Usage by the Hindu
Community
✓"Temple" means a place, by
whatever designation known and
used as a place of public
religious worship and dedicated
to or for the benefit of or used as
of right by the Hindu community
or any section thereof as a place
of public religious worship.

18. “Trustee”
✓ Person with Legal Control
✓ Association wit
✓ Inclusion of a Manager
✓ “trustee” means a person in
whom either alone or in
association with other persons,
the trust property is vested and
includes a manager ;

19. “Wakf”
✓ Permanent Dedication
✓ Purpose
✓ Inclusions
✓ Exclusions
✓“ wakf ” means a permanent dedication by
a person professing Islam of any
moveable or immoveable property for any
purpose recognised by the 4[Muslim law]
as pious, religious or charitable and
includes a wakf by user 5[and grants
(including mashrut-ul-khidmat) for any
purpose recognised by the Muslim law as
pious, religious or charitable and a wakf-
alal-aulad to the extent to which the
property is dedicated for any purpose so
recognised ;] but does not include a wakf
such as is described in section 3 of the
Mussalman Wakf Validating Act, 1913,
under which any benefit is for the time
being claimable for himself by the person
by whom the wakf was created or by any
member of his family or descendants ;

20. "Public trust"
✓ Express or
Constructive Trust
✓ Public Religious or
Charitable Purpose
✓ Inclusions
✓"Public trust" means an express or
constructive trust for either a public
religious or charitable purpose or
both. It includes a temple, a math, a
wakf, church, synagogue, agiary, or
other place of public religious
worship, a dharmada, or any other
religious or charitable endowment.
It also includes a society formed
either for a religious or charitable
purpose or for both and registered
under the Societies Registration
Act, 1860.

21. Kinds of Trusts

22. Public Trust
✓Public trusts are created for charitable or religious purposes.
✓Involves management of assets for the benefit of public
✓Irrevocable
✓Registration

23. Private Trust
✓1. Estate Planning
✓2. Asset Protection
✓3. Smooth Succession Planning
✓4. Tax Planning
✓5. Protection of Minor Beneficiaries
✓6. Confidentiality and Privacy
✓7. Flexibility and Customization
✓8. Charitable and Philanthropic Activities
✓9. Caring for Special Needs Beneficiaries
✓10. Avoidance of Intestacy

24. Express Trust
✓1. Creation by Intention
✓2. Trust Property
✓3. Trust Deed or Will
✓4. Three Certainties:-
• An express trust must satisfy the "three certainties" for its validity:
• Certainty of Intention: The settlor must intend to create a trust.
• Certainty of Subject Matter: The trust property must be clearly identified.
• Certainty of Object: The beneficiaries or the purpose of the trust must be
ascertainable.

25. Implied Trust
✓1. Arising by Operation of Law
✓2. Resulting Trusts
✓3. Constructive Trusts
✓4. Equitable Principles:

26. Revocable Trust
✓1. Revocability
✓2. Settlor's Control
✓3. Lifetime Operation
✓4. Trust Property
✓5. Trustee's Role
✓6. Flexibility for Changes
✓7. Conversion to Irrevocable
✓8. Estate Planning Tool

27. Discretionary Trust
✓1. Trust Deed
✓2. Trust Property
✓3. Discretionary Powers
✓4. Beneficiary Class
✓5. Beneficiary Interests
✓6. Trustees' Fiduciary Duties

28. Specific Trust
✓1. Purpose or Beneficiaries
✓2. Fixed or Determinate Trust
✓3. Irrevocability
✓4. Beneficial Interests

29. Charitable Trust
✓1. Charitable Purpose
✓2. Public Benefit
✓3. Beneficiaries
✓4. No Private Benefits
✓5. Registration
✓6. Tax Exemptions
✓7. Amendment to Trust Deed
✓8. Winding Up

30. Establishment (Section 3 – 8)

31. Sec. 3 Charity Commissioner
✓ Appointment of Charity
Commissioner
✓ Role and Responsibilities of the
Charity Commissioner
✓ Supervision and Administration
✓ Statewide Authority
✓ Subject to Government Orders
The State Government may, by
notification in the Official Gazette,
appoint an Officer to be called the Charity
Commissioner, who shall exercise such
powers and shall perform such duties and
functions as are conferred by or under the
provisions of this Act and shall, subject to
such general or special orders as the State
Government may pass, superintend the
administration and carry out the
provisions of this Act 2[throughout the
State].

32. Section 3A - Joint Charity Commissioners
✓ Appointment of Joint Charity
Commissioners
✓ Roles and Powers
✓ Control and Orders of the State
Government
✓ Declaration of Regional Head
[(1)] The State Government may, by notification
in the Official Gazette, appoint one or more
officers to be called Joint Charity
Commissioners, who shall subject to the control
of the Charity Commissioner and such general or
special orders as the State Government may
pass, exercise all or any of the powers and
perform all or any of the duties and functions, of
the Charity Commissioner.]
[(2) The State Government may, by general or
special order, declare a Joint Charity
Commissioner to be the regional head to
superintend, subject to the control of the Charity
Commissioner, the administration in one or more
regions or sub-regions, as may be specified in
such order.]

33. ✓ Judicial Office
Qualification
✓ Legal Profession
Qualification
4. Qualifications for appointment of Charity
Commissioner [and Joint Charity Commissioner]
A person to be appointed as the Charity Commissioner or a Joint
Charity Commissioner shall be one—]
(a) who is holding or has held a judicial office not lower in rank
than that of a District Judge or a Judge of the Bombay City Civil
Court, or the Chief Judge of the Presidency Small Cause Court: 10*
11 [Provided that a person to be appointed as a Joint Charity Commissioner
may be one who is holding or has held a judicial office not lower in rank
than that of an Assistant Judge or an Additional Chief Judge of the Court of
Small Causes, Bombay 12[or who has held the office of a Deputy Charity
Commissioner for not less than five years ;] or]
(b) who has been for not less than ten years—
(i) an advocate enrolled under the Indian Bar Councils Act, 1926, 13[or
the Advocates Act, 1961,]
(ii) an attorney of a High Court, or
(iii) a pleader enrolled under the Bombay Pleaders Act, 1920.]

34. 5. Deputy and Assistant Charity
Commissioners
✓ Appointment Authority ✓The State Government is
empowered to appoint Deputy
and Assistant Charity
Commissioners. These
appointments can be made either
for the office of the Charity
Commissioner or for specific
regions, sub-regions, or public
trusts, as deemed necessary

35. 5. Deputy and Assistant Charity
Commissioners
✓ Qualifications for Deputy Charity
Commissioner Section 5(2) outlines the qualifications for
a person to be appointed as a Deputy
Charity Commissioner:
(a) Holding or having held a judicial office not
lower in rank than that of a Civil Judge (Senior
Division) or Judge of the Court of Small Causes
of Bombay, or any equivalent office, or
(b) Having been, for not less than eight years:
(i) An advocate enrolled under the Indian Bar Councils
Act, 1926, or the Advocates Act, 1961,
(ii) An attorney of a High Court, or
(iii) A pleader enrolled under the Bombay Pleaders
Act, 1920, or
(c) Having held the office of an Assistant Charity
Commissioner for not less than five years.

36. 5. Deputy and Assistant Charity
Commissioners
✓ Qualifications for Assistant
Charity Commissioner
✓Section 5(2A) outlines the
qualifications for a person to be
appointed as an Assistant Charity
Commissioner. The
qualifications include holding or
having held a judicial office not
lower than that of a Civil Judge
(Junior Division) for a specified
duration, or meeting certain
criteria related to legal education
and experience in the Charity
Organization.

37. 5. Deputy and Assistant Charity
Commissioners
✓ Powers and Duties ✓Both Deputy and Assistant
Charity Commissioners, as stated
in Section 5(3), are vested with
powers and duties as provided by
or under the provisions of the
Maharashtra Public Trust Act.

38. 6. Subordinate officers
✓ Authority to Appoint Officers
✓ Types of Officers
✓ Assignment of Powers and
Duties
✓ Delegation of Powers to
Charity Commissioner, Joint
Charity Commissioner, and
Deputy/Assistant Charity
Commissioner
✓[For the purpose of carrying out the
provisions of this Act, the State
Government may appoint the Director of
Accounts and Assistant Directors of
Accounts possessing the prescribed
qualifications, Inspectors and other
subordinate officers] and assign to them
such powers, duties and functions under
this Act, as may be deemed necessary:
2[Provided that the State Government
may, by general or special order and
subject to such conditions as it deems fit
to impose, delegate to the Charity
Commissioner, 3[the Joint Charity
Commissioner] and the Deputy and
Assistant Charity Commissioner powers
to appoint subordinate officers and
servants as may be specified in the order.]

39. 6A. Charity Commissioner and other
officers to be servants of State Government
✓5[The Charity Commissioner, 6[the Joint Charity Commissioner,] the
Deputy and Assistant Charity Commissioner,] [the Director of
Accounts, the Assistant Directors of Accounts,] the Inspectors and
other subordinate officers and servants appointed under this Act shall
be the servants of the State Government and they shall draw their pay
and allowances from the Consolidated Fund of the State. The
conditions of sevice of such officers shall be such as may be
determined by the State Government.

40. 6B. Cost of pay, pension, etc. of Charity Commissioner, etc., to be
paid to Government out of the Public Trusts Administration Fund
✓There shall be paid every year out of the Public Trusts
Administration Fund to the State Government-
✓ such cost as the State Government may determine on
account of the
✓pay, pension, leave and other allowances of the Charity
Commissioner, [the Joint Charity Commissioner,] the Deputy
and Assistant Charity Commissioners, 6[the Director of
Accounts, the Assistant Directors and Accounts,] the
Inspectors and other subordinate officers and servants
appointed under the Act.]

41. 8. Delegations
✓ Delegation of State
Government Powers
✓ Direction for Performance by
Another Officer
✓(1) The State Government may
delegate any of its own powers or
functions under this Act to the Charity
Commissioner or any other officer
subject to such conditions as it thinks
fit.
✓(2) The State Government may also
direct that any powers exercisable and
duties or functions to be performed by
any particular officer appointed under
this Act may be performed by any
other officer subject to such conditions
as it thinks fit.

42. CHARITABLE PURPOSES AND VALIDITY
OF CERTAIN PUBLIC TRUSTS

43. 9. Charitable purposes
✓ Relief of Poverty or Distress
✓ Education
✓ Medical Relief
✓ Provisions or Facilities for
Recreation or Leisure Time
Occupation
✓ Advancement of Any Other
Object of General Public
Utility

44. ✓ Additional Conditions
(Subsection 2)
✓The facilities should be provided
with the object of improving the
conditions of life for the persons
for whom the facilities are
primarily intended.
✓Either those persons should have
a need for such facilities due to
factors like youth, age, infirmity,
disablement, poverty, social and
economic circumstances, or the
facilities should be available to
the members of the public at
large.

45. ✓ Application of Section 9
(Subsection 3)
✓Section 9, particularly
subsection 1, applies to the
provision of facilities at village
halls, community centers,
women's institutes, and the
provision and maintenance of
grounds and buildings for
recreation and leisure time
occupation. It extends to the
provision of facilities for these
purposes by organizing any such
activity.

46. 10. Public trust not to be void on ground of
uncertainty
✓ Notwithstanding any law,
custom, or usage
✓Notwithstanding any law,
custom or usage, a public trust
shall not be void, only on the
ground that the persons or
objects for the benefit of whom
or which it is created are
unascertained or unascertainable.

47. 11. Public trust not void on ground that it is
void for noncharitable or non-religious purpose
✓ Combination of Purposes
✓ Non-Void for Charitable or
Religious Purposes
✓ Preservation of Charitable and
Religious Objectives
✓A public trust created for
purposes some of which are
charitable or religious and some
are not shall not be deemed to be
void in respect to the charitable
or religious purpose, only on the
ground that it is void with
respect to the non-charitable or
non-religious purpose.

48. 12. Public trust not void on ground of
absence of obligation.
✓ Disposition of Property
✓ Absence of Obligation
✓ Preservation of Validity
✓ Focus on Purpose
✓Any disposition of property for a
religous or charitable purpose
shall not be deemed to be void as
a public trust, only on the ground
that no obligation is annexed
with such disposition requiring
the person in whose favour it is
made to hold it for the benefit of
a religious or charitable object.

49. 13. Public trust not void on failure of specific
object or society etc., ceasing to exist.
✓ Specific Object or
Society/Institution
✓ Non-Void on Impracticability
or Non-Existence
▪ Impracticability
▪ Non-Existence of
Society/Institution
✓ No Intent for General
Charitable or Religious
Purpose
✓If any public trust is created for a
specific object of a charitable or
religious nature or for the benefit of a
society or institution constituted for
charitable or religious purpose, such
trust shall not be deemed to be void
only on the ground— (a) that the
performance of the specific object for
which the trust was created has
become impossible or impracticable,
or (b) that the society or institution
does not exist or has ceased to exist,
notwithstanding the fact that there was
no intent for the appropriation of the
trust property for a general charitable
or religious purpose.

50. 14. Regions and sub-regions
✓ Authority of the State
Government
✓ Formation of Regions and Sub-
Regions
✓ Prescription and Alteration of
Limits
✓ Notification in the Official
Gazette
✓ Public Awareness
✓(1) For the purposes of this Act,
the State Government may form
regions and sub-regions and may
prescribe and alter limits of such
regions and sub-regions. (2) The
regions and sub-regions formed
under this section, together with
the limits thereof and every
alteration of such limits shall be
notified in the Official Gazette.

51. Registration of Public Trusts

52. ✓In every region or sub-region
there shall be a Public Trusts
Registration Office : Provided
that for two or more regions or
sub-regions, there may be one
Public Trusts Registration Office
: Provided further that for one
region or sub-region there may
be one or more Joint Public
Trusts Registration Offices.
15. Public Trusts Registration Offices

53. 15A. Power to set up offices in district
✓To facilitate the administrative work of the regions and subregions, the
State Government may set up offices in all the districts under any
region or sub-region.

54. 16. Deputy or Assistant Charity Commissioner to be
incharge of Public Trusts Registration Office
✓ The State Government may appoint a Deputy Charity Commissioner
or Assistant Charity Commissioner to be in charge of one or more
Public Trusts Registration Offices or Joint Public Trusts Registration
Offices.

55. 17. Books, indices and registers
✓ Responsibility of Deputy or
Assistant Charity
Commissioner
✓ Books, Indices, and Other
Registers
✓ Prescribed Formats
✓ Particulars to be Recorded
✓ Regulation of Information
✓In every Public Trusts
Registration Office or Joint
Public Trusts Registration
Office, it shall be the duty of the
Deputy or Assistant Charity
Commissioner in charge to keep
and maintain such books, indices
and other registers as may be
prescribed. Such books, indices
and other registers shall contain
such particulars as may also be
prescribed.

56. 18. Registration of public trusts.
✓ Duty of Trustee to Apply for
Registration
✓ Application to Deputy or
Assistant Charity
Commissioner
✓ Form, Fee, and Timeframe for
Application
✓ Particulars to be Included in
the Application:

57. 19. Inquiry for registration
✓ Initiation of Inquiry by
Deputy or Asst. Charity
Commissioner
✓ Purpose of Inquiry
✓ Matters to be Ascertained in
the Inquiry
1. Whether a trust exists and whether it
qualifies as a public trust.
2. Whether any property is owned by the
trust.
3. Whether the whole or a substantial
portion of the trust's subject matter is
within the jurisdiction of the Deputy or
Assistant Charity Commissioner.
4. The names and addresses of the
trustees and the manager of the trust.
5. The mode of succession to the office of
the trustee.
6. The origin, nature, and object of the
trust.
7. The amount of gross average annual
income and expenditure of the trust.
8. Any other particulars as may be
prescribed under sub-section 5 of
section 18

58. 20. Findings of Deputy or Assistant
Charity Commissioners
✓ Recording Findings
✓ Matters to be Addressed in
Findings
✓ Reasons for Findings
✓ Order for Payment of
Registration Fee
✓On completion of the inquiry
provided for under Section 19,
the Deputy or Assistant Charity
Commissioner shall record his
findings with the reasons
therefore as to the matters
mentioned in the said section,
and may make an order for the
payment of the registration fee.

59. 21. Entries in register
✓ Recording Entries in the Register
✓ Basis for Entries:
✓ Entries Reflect Final Decision
✓ Finality and Conclusiveness of Entries
✓Explain the provision of Maharashtra
public Trust Act - Section 21. Entries in
register :
✓(1) The Deputy or Assistant Charity
Commissioner shall make entries in
register kept under section 17 in
accordance with the findings recorded by
him under section 20 or if appeals or
applications are made as provided by this
Act, in accordance with the final decision
of the competent authority provided by
this Act.
✓(2) The entries so made shall, subject to
the provisions of this Act and subject to
any change recorded under the following
provisions, be final and conclusive.

60. 22. Change
✓ Reporting Changes
✓ Reporting Changes for Immovable Property
✓ Verification and Inquiry
✓ Recording Findings
✓ Amendment or Deletion of Entries
✓ Forwarding Memorandum for Filing

61. 22A. Further inquiry by Deputy or
Assistant Charity Commissioner
✓ Initiation of Further Inquiry
✓ Prescribed Manner of Inquiry
✓ Recording Findings and Making Entries
✓ Application of Previous Sections

62. Section 22B. Registration of trust property in the name of
public trust, which has already been registered, etc
✓ Applicability to Certain Public Trusts
✓ Mandatory Application for Registration of Property
✓ contents of Application
✓ Signing and Verification of Application
✓ Submission of Application
✓ Actions by Deputy or Assistant Charity Commissioner:

63. 22C. Registration of particulars of immovable property of
trusts already registered with certain officers and
authorities
✓ Applicability to Certain Public Trusts
✓ Mandatory Sending of Memorandum
✓ Contents of Memorandum
✓ Prescribed Form, Signing, and Verification
✓ Submission to Specified Officers
✓ Modification for Public Trusts Deemed Registered Under Section
28 with Schedule AA

64. 23. Procedure where trust property is
situate in several regions or subregions
✓ Situation of Trust Property in Multiple Regions or Sub-Regions
✓ Forwarding of Entries
✓ Entry in Prescribed Book
✓ Copy of Entry to Sub-Registrar

65. 24. Stay of inquiry.
✓ No Deputy or Assistant Charity Commissioner shall proceed with an
inquiry under section 19 or 22 in regard to any public trust which has
been already registered in any other region or subregion.

66. 25. Inquiry regarding public trust not to be held by more
than one Deputy or Assistant Charity Commissioner
✓ Multiple Inquiries Pending
✓ Application or Own Motion for Determination
✓ Decision by the Charity Commissioner
✓ Consequences of Determination

67. 26. Entries in register to be made or
amended in certain cases
✓ Court Decisions
✓ Duty of Charity Commissioner
✓ Finality of Entries:
✓ Charity Commissioner's Decisions
✓ Application of Subsection (1) to Entries by Charity Commissioner

68. 28. Public trust previously registered under
enactments specified in schedule.—
✓ Deemed Registration under the Maharashtra Public Trust Act
✓ Notice and Recording of Entries
✓ Appeal to the Charity Commissioner
✓ Applicability of Chapter Provisions

69. 28A. Copy of entries relating to immovable
property to be sent to SubRegistrar
✓ Memorandum Contents
✓ Prescribed Form
✓ Recipient
✓ Purpose of Sending to Sub-Registrar

70. 29. Public trust created by wil
✓ Timeline for Application
✓ Application for Registration
✓ Applicability of Chapter Provisions
✓ Extension of Application Period

71. 30. Notice of particulars of immovable
property entered in regist
✓ Deemed Notice for Property Acquirers
✓ Sources of Notice
✓ Explanation of Deemed Notice

72. 31. Bar to hear or decide suits
✓ Restriction on Unregistered Public Trusts
✓ Applicability to Claims and Proceedings

73. Framing of Schemes

74. 50 A. Power of Charity Commissioner to
frame; amalgamate or modify schemes
✓ Power to Frame Scheme for a Public Trust
✓ Amalgamation of Public Trusts
✓ Modification of Schemes
✓ Effect of the Scheme

75. Module 05 Supervision and Control of
Public Trusts :

76. Budget, Accounts and Audit
✓ 31A. Trustees of certain trusts to submit budget to Charity
Commissioner
✓ 32. Maintenance of accounts
✓ 33. Balancing and auditing of accounts
✓ 34. Auditor’s duty to prepare balance sheet and to report
irregularities, etc

77. Powers and Duties of, and Restriction on
Trustees

78. 35. Investment of public trust money
✓ Deposit or Investment in Banks and Public Securities
✓ Conditions for Investment in First Mortgage of Immovable
Property
✓ Authority of Charity Commissioner to Permit Other Forms of
Investment
✓ Grandfather Clause for Existing Investments

79. 36. Alienation of immovable property of
public trust
✓ Prior Sanction for Alienation
✓ Authorization for Disposal
✓ Revocation of Sanction
✓ Opportunity to Show Cause
✓ Assessment of Advantage and Compensation

80. 36A. Powers and duties of and restrictions
on, trustees
✓ Administration of Affairs and Application of Funds (Subsection 1)
✓ Entitlement to Exercise Powers (Subsection 2)
✓ Restrictions on Borrowing (Subsections 3 and 4)

81. 36B. Register of moveable and immovable
properties
✓ Preparation and Maintenance of Register (Subsection 1)
✓ Details to be Included in the Register (Subsection 2)
✓ Timeframe for Preparation of Register (Subsection 3)
✓ Verification and Signing of Register (Subsection 4)
✓ Audit Report and Compliance (Subsection 5)
✓ Annual Scrutiny and Reporting (Subsection 6)

82. Control of Public Trusts - Powers and
Functions of Charity Commissioner

83. 37. Power of inspection and supervision
1. Powers of Inspection and Supervision (Subsection 1)
2. Duties of Trustees (Subsection 2)
3. Report on Loss or Misconduct (Subsection 3)

84. 38. Explanation on report of auditor or on
complaint
✓ Receipt of Reports or Complaints
✓ Requirement for Explanation

85. 39. Report to Charity Commissioner
✓ Consideration of Reports and Explanations
✓ Inquiry and Recording Findings
✓ Report to Charity Commissioner

86. 40. Power of Charity Commissioner to issue orders on
report received under section 39 or to remand matter, etc
✓ Determination of Loss and Responsibility (Subsection 1)
✓ Remanding the Matter or Compromising (Subsection 2)

87. 41. Order of surcharge
✓ Directive on Surcharge (Subsection 1)
✓ Finality of the Commissioner's Order (Subsection 2)

88. 41A. Power of Charity Commissioner to issue
directions for proper administration of the trust
1. Power to Issue Directions (Subsection 1)
2. Duty to Comply with Directions (Subsection 2)

89. 41AA. Power of Charity Commissioner and State Government to issue
directions in respect of hospitals, etc. to earmark certain beds etc. for poorer
patients to be treated free of charge or at concessional rates
✓ Application of the Section (Subsection 1)
✓ Power to Issue Directions (Subsection 1)
✓ Specific Directions (Subsection 1 - Clauses a, b, c, d)
✓ Verification and Compliance (Subsection 2)
✓ Dispute Resolution (Subsection 2 - Clause c)
✓ Protection of Existing Facilities (Subsection 3)
✓ Definitions (Subsection 4)
✓ Restriction on Certain Medical Treatments (Subsection 5)

90. 41 B. Power to institute inquiries
1. Initiation of Inquiry (Subsection 1):
2. Conducting the Inquiry (Subsection 2):
3. Notice and Evidence (Subsections 3 and 4):
4. Expenses (Subsection 5):
5. Submission of Report (Subsections 6 and 7):
6. Action by the Charity Commissioner (Subsections 7 and 8):

91. 41C. Persons (other than public Trusts) collecting moneys etc. for
religious or charitable purpose to inform Charity Commissioner of
such collections forthwith etc.
✓ Obligation to Inform Charity Commissioner (Subsection 1)
✓ Charity Commissioner's Authority (Subsection 2)
✓ Compliance with Directions (Subsection 3)

92. 41 D. Suspension, removal and dismissal of
trustees
✓ Grounds for Suspension, Removal, or Dismissal (Subsection 1):
✓ Procedure for Action (Subsections 2 and 3):
1. Appointment of Temporary Trustee (Subsection 4):
✓ Finality of Charity Commissioner's Order (Subsection 7):

93. 41E. Power to Act for protection
of Charities
✓ Granting Temporary Injunction or Order (Subsection 1)
✓ Notice to Trustee or Person Concerned (Subsection 2)
✓ Confirmation, Discharge, or Variation of Order (Subsection 3)
✓ Consequences of Disobedience (Subsection 4)
✓ Right to Appeal (Subsections 5 and 6)
✓ Finality of Charity Commissioner's Order (Subsection 7)