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OTHER SOCIAL SERVICES
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CHARITY COMMISSIONER
Bombay Public Trust Act.— Before 1950, the religious and charitable trusts in the State were governed by various enactments based on religious principles. In the year 1950 the Bombay Public Trusts Act (XXIX of 1950) was passed which defines public trust as " an express or constructive trust for either a public religious or charitable purpose or both, and includes a temple, a math, a wakf, a dharmada or any religious or charitable endowment and a society formed either for a 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. On such application the provisions of the previous Acts cease to apply to such trusts. The Act was made applicable to the following classes of public trusts in the Marathwada and Vidarbha regions from February 1961: —
(1) temples;
(2) maths;
(3) wakfs ;
(4) public trusts other than (1), (2) and (3) above created or existing for the benefit of any community or any section thereof.
(5) societies formed either for religious or charitable purpose or for both and registered under the Societies Registration Act, 1860;
(6) dharmadas, i.e., any charges which, according to the custom or usage or 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 charitable or religious purpose; and
(7) all other trusts, express or constructive, for either a public
religious or charitable purpose or for both.
The Charity Commissioner who is stationed at Bombay, administers the Act. The Assistant Charity Commissioner posted at Nagpur looks after the work in the districts of Nagpur, Wardha, Chandrapur and Bhandara.
Duties of: Trustees.— The Act has laid down certain duties to be performed by the trustees. The trustees of the public trust must: apply for registration within the period of three months of the application of the Act or its creation by giving particulars viz.,,—(a) estimated value of movable and immovable property owned by the trust, (b) the gross annual income of the trust property and (c) the amount of annual expenditure of the trust. No registration is however necessary in case of dharmadas which are governed by the special provisions of the Act. The trusts registered under the previous Act are deemed to be registered under this Act.
Table No. 1 shows statistics relating to the public trusts in the Bhandara district as on 30th December 1968.
TABLE No. 1
PUBLIC TRUSTS IN BHANDARA 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) |
62 |
73,246.59 |
4,31,224.65 |
40,186.59 |
31,450.63 | |
'B' (Trusts for the benefit of Muslims) |
26 |
22,571.50 |
5,25,655.00 |
24,373.00 |
20,135.00 | |
'C' (Trusts for the benefit of Parsees) |
Nil |
-- |
-- |
-- |
-- | |
'D' (Trusts for the benefit of Christians) |
Nil |
-- |
-- |
-- |
-- | |
'E' (Trusts for the benefit of any particular community). |
88 |
11,76,872.93 |
2,80,388.20 |
3,30,681.80 |
2,81,700.00 | |
'F' (Trusts registered under the Societies Registeration Act, 1860). |
129 |
6,71,442.50 |
27,27,123.37 |
11,94,010.03 |
11,72,082.73 |
A registration fee ranging from Rs. 3 to Rs. 25 is levied depending upon the value of the property of the public trust. An annual contribution at the rate of Rs. 2 is also recovered and credited to the Public Trusts Administration Fund. Public trusts created solely for the purpose of advancement and propagation of secular education or medical relief and public trusts having gross annual income of Rs. 1,000 or less are exempted from the contribution. The contribution is levied on the net profit in the case of public trusts conducting business or trade.
Every trustee has to keep regular accounts of the trust which are audited by Chartered Accountants or any other person authorised by the Act. The auditor has to submit his report to the Deputy or Assistant Charity Commissioner of his region.
If on considering the report, the Deputy or Assistant Charity Commissioner is satisfied that the trustees are guilty of gross negligence, breach of trust or misconduct resulting in a loss to the trust, he has to report to the Charity Commissioner, who after inquiry determines the loss if any caused to the trust and surcharges the amount on the person found responsible for it. The trustee of a public trust is bound to invest the surplus funds of the trust in public securities or first mortgage of immovable property on certain conditions. For making investment in any other form, the previous sanction from the Charity Commissioner must be obtained.
Application of Funds by Cypres.—If the original object of a public trust fails wholly or partially, if there is surplus income not likely to be utilised or in the case of public trust, it is not in the interest to carry out wholly or partially the original intention of the author of such trust, an application can be made to the District Court or City Civil Court, Bombay, as the case may be, for application cypres of the property or income or any of its portion.
If there is a breach of trust or a declaration is necessary that particular property is the property of public trust or direction is required to recover the possession of such property, two or more persons having interest in the trust or the Charity Commissioner can file a suit in the District Court or City Civil Court, Bombay, to obtain reliefs mentioned in the Act. If the Charity Commissioner refuses consent the interested parties can take the matter to the Maharashtra Revenue Tribunal. The Charity Commissioner can also file such suit on his own motion.
Charity Commissioner to be sole trustee.—The Charity Commissioner may with his consent be appointed as a trustee of a public trust by a court or by the author of a trust, provided the appointment is made as sole trustee. But the court is not empowered to appoint the Charity Commissioner as a trustee of a religious public trust.
Inquiries by Assessors.—Inquiries regarding the loss caused to a public trustor trusts registered under the previous Act, in consequence of the act or conduct of a trustee or any other person,
have to be conducted with the aid of assessors not less than three and not more than five. These assessors have to be selected as far as possible from the religious denomination of the public trust to which the inquiry relates. A list of assessors has to be prepared and published in the official Gazette every three year.
Charitable Endowments.—The Charity Commissioner is deemed to be and to have always been the treasurer of charitable endowments, for the State appointed under the provisions of the Charitable Endowments Act, 1890.
In case of religious and charitable institutions and endowments which vest in or the management of which vests in the State Government, they are to be transferred and vested in the committee of management to be appointed by the State Government for each district. The Charity Commissioner is vested with powers to enquire into the duties of these committees and to direct expenses in respect thereof to be paid from the funds belonging to the endowments.
Contraventions of the Act amount to offences and are punishable with maximum fines ranging from Rs. 500 to Rs. 1,000 depending upon the nature of offence. The Charity Commissioner is the sole authority in instituting such legal proceedings. |
