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OTHER SOCIAL SERVICES
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CHARITY COMMISSIONER
Bombay Public Trusts Act: Before the passage of the Bombay Public Trusts Act in 1950, the religious and charitable trusts in the then Bombay State were governed by the various enactments based on religion. The Act of 1950, was made applicable to all public trusts irrespective of their religious character. It defined public trust as "an express or constructive trust for either a public religious or charitable purpose or for both and registered under the Societies Registration Act (XXI of 1860)".
The State Government is empowered to apply this Act to any public trust or class of public trust. The Act was made applicable to the following classes of public trusts in the former Bombay State from January 1952, and in the Marathwada and Vidarbha areas from February 1961:
(a) temples;
(b) maths;
(c) wakfs;
(d) public trusts other than (a), (b) and (c) above, created or existing solely for the benefit of any community or any section thereof;
(e) societies formed either for religious or charitable purposes or for both and registered under the Societies Registration Act, 1860;
(f) dharmadayas, i. e, any charges which, according to the custom or usage of any business or trade or agreement between the parties relating to any transaction, are recovered from any party to the transaction or collected under whatever name as being intended to be used for a charitable or religious purpose; and
(g) all other trusts, express or constructive for either a public religious or charitable purpose or for both.
The Act is also applicable to the charitable endowments vested in the Treasurer of Charitable Endowments under the provisions of the Charitable Endowments Act (VI of 1890).
The Charity Commissioner with headquarters at Bombay administers the Act. An Assistant Charity Commissioner is appointed for the Akola region which comprises the districts of Akola, Buldhana, Amravati and Yeotmal.
Duties of Trustees: The act imposes a duty on the trustees of a public trust to make an application for the registration of the trust within three months of the application of the Act or its creation, giving particulars specified in the Act which include (a) the approximate value of the movable and immovable property owned by the trust, (b) the gross average annual income of the trust property and (c) average annual expenditure of the trust. No registration is however necessary in case of dharmadayas which are governed under special provisions of the Act in certain respects. Trusts registered under any of the previous Act are deemed to be registered under this Act.
The following table shows the statistics relating to public trusts in Akola district registered in the Public Trusts Registration Office, Akola Region, Akola till 30th December, 1968.
TABLE No. 1
Public Trusts in Akola District
Section |
Total number of public trusts registered |
Value of property |
Gross average annual income |
Average annual expenditure |
Movable |
Immovable |
1 |
2 |
3 |
4 |
5 |
6 |
'A' (Trusts for the benefit of Hindus). |
1,210 |
13,29,293 |
82,81,788 |
6,71,103 |
5,64,554 |
'B' (Trusts for the benefit of Muslims). |
222 |
87,050 |
19,26,279 |
1,37,700 |
1,33,885 |
'C' (Trusts for the benefit of Parsees). |
1 |
86,117 |
33,500 |
2,800 |
2,800 |
'D' (Trusts for the benefit of Christians). |
1 |
-- |
8.900 |
237 |
237 |
'E'
(Trusts for the benefit of not any particular Community). |
167 |
2,65,666 |
8,27,458 |
91,768 |
86,958 |
'F' (Trusts registered under the Societies Registration Act 1860). |
286 |
25,11,662 |
47,39,312 |
90,610 |
1,02,630 |
A registration fee ranging from Rs. 3 to 25 is levied depending upon the value of the property of the public trust. An annual contribution at the rate of 1 per cent of the gross annual income is also recovered which is credited to the Public Trusts Administration Fund created under the Act. The contribution does not form part of the general revenue of the State. Public trusts exclusively for the purpose of advancement and propagation of secular education or medical relief and public trusts having gross annual income of Rs. 10,000 or less are exempted from making the contribution.
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