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Rules 1–3 of the Rajasthan Public Trust Rules, 1962: title, commencement with each Chapter, definitions and service conditions

The Rules were published in the Rajasthan Gazette under notification F.3(f)(11) Rev/A/59 dated 07.06.1962, after previous publication, and made under section 76(1) read with...

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Updated
Reading time
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6 answered
  • Medium Complexity
  • In-Depth Guide
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

The Rajasthan Public Trust Rules, 1962 are the rules made by the State of Rajasthan to carry out the Rajasthan Public Trusts Act, 1959. Rules 1 to 3 give the short title, say that each rule starts to apply only when the Chapter it serves starts to apply, define ten terms, and place the service conditions of Devasthan staff under the Rajasthan Service Rules.

This article explains rules 1 to 3 of the Rajasthan Public Trust Rules, 1962 as amended up to the date of the copy published by the Devasthan Department, Government of Rajasthan (consulted 3 October 2026; no amendment date is stated). Check the current text with the State's Devasthan Department before relying on it.

The preamble: where the Rules come from

The Rules open with a preamble: "In exercise of the powers conferred by Sub-section (1) read with Sub-section (2), of Section 76 of the Rajasthan Public Trusts Act, 1959 (Rajasthan Act 42 of 1959), the State Government hereby makes the following rules, the same having been previously published". Section 76 and the rule-making matters it lists are explained in sections 76 and 77 of the Act. Previous publication is a condition of the power under section 76(4), and the preamble records that it was done. The Rules are arranged in Parts, each headed by the sections of the Act it gives effect to. If you are working out which Part governs your trust's filing, our compliance documentation team can map it for you.

Rule 1: short title and commencement

The printed text has two parts, although only the second is numbered:

  • Short title. "These rules may be called The Rajasthan Public Trust Rules, 1962." Note that the Rules' own title says "Public Trust Rules", while the Act is the Rajasthan Public Trusts Act, 1959.
  • Rule 1(2). "On and from the date on and from which, and to the extent to which any chapter of the Act commences to apply such of these rules ad relate to such chapter shall commence to apply." The published copy prints "ad" for "as", a typing slip, so the sense is "such of these rules as relate to such chapter".

The effect is practical. Chapters I to IV of the Rajasthan Public Trusts Act, 1959 came into force at once under section 1, but Chapters V to X apply only to the classes of public trusts the State Government has notified under section 1(4), and Chapter XI only from the date it is notified. The notifications are not part of the text consulted, so no class of trusts is named here. A rule on registration, accounts or audit therefore begins to apply to a trust only when, and to the extent that, the Chapter behind it applies to that trust.

Rule 2: definitions

Rule 2 says "In these rules, unless the subject or context otherwise requires". Ten terms are defined, as printed:

ClauseTermMeaning as printed
(a)ActThe Rajasthan Public Trusts Act, 1959 (Rajasthan Act No. 42 of 1959)
(b)BudgetA statement of the estimate of receipts and expenditures of a public trust
(c)Balance sheet"the budget balance sheet of a public trust" (the printed wording is as given)
(d)Committee of managementA Committee appointed under Chapter X of the Act
(e)FormA form appended to the Rules
(f)FeeA fee levied under the Rules
(g)RegionThe local limits of the area in which the Assistant Commissioner has jurisdiction
(h)SecretaryA secretary of the Rajasthan Public Trusts Board or of the Regional Advisory Committee appointed by the Government as such
(i)SectionA Section of the Act
(j)YearThe Financial Year beginning on the first day of April and ending on the 31st March following

Three of these carry weight in later rules. "Region" ties each Assistant Commissioner to a defined area, which matters for registration and for property in another region. "Year" fixes the accounting period used in the audit, budget and return rules. "Committee of management" points to Chapter X, so the committee rules apply only to trusts covered by that Chapter; for the Chapter itself, see sections 52 and 53. The definition of "balance sheet" in clause (c) is awkwardly worded in the published copy; read it together with section 34 of the Act, which requires the auditor to prepare a balance sheet and income and expenditure accounts.

Words used in the Act but not defined in rule 2, such as "working trustee" and "person having interest", take their meaning from section 2 of the Act.

Rule 3: regulation of service conditions

Rule 3 sits under Part II, headed "Rules to give effect to the provisions of Section 10". It reads: "The conditions of service of all the officers, Inspectors, other sub-ordinate officers and servants who are appointed under the Act shall be regulated and governed by the Rajasthan Service Rules for the time being in force."

Section 10 of the Act makes the Commissioner, Assistant Commissioners, Inspectors and other subordinate officers and servants servants of the State Government, paid from the Consolidated Fund of the State, with conditions of service determined by the State Government. Rule 3 supplies the standard: the Rajasthan Service Rules as in force from time to time. The text consulted does not describe those Service Rules, and this article does not.

The three rules at a glance

RuleSubjectWhat it does
1Title and commencementNames the Rules; each rule applies when its Chapter applies
2DefinitionsDefines Act, budget, balance sheet, Committee of management, Form, fee, region, Secretary, section, year
3Service conditionsStaff are governed by the Rajasthan Service Rules in force

Worked example

An invented trust, Shri Kota Vaishnav Mandir Trust, Kota, reads the Rules for the first time and asks whether rule 18 (the registration fee) already binds it. Rule 1(2) says a rule applies only when the Chapter it relates to applies. The trust's working trustee, Mr Mahesh Joshi, checks the State notification for his trust's class under section 1(4); only if Chapter V applies to the trust does the fee rule apply to it. Separately, he finds that rule 2(j) defines "year" as April to March, so the trust's budget and audit periods follow that year.

Practical points

  • Read each rule together with the section of the Act named in the Part heading above it.
  • Confirm from the notifications that the relevant Chapter applies to your trust before assuming a rule binds it.
  • Use the rule 2 definitions when you read later rules; "region", "year" and "Secretary" have specific meanings.
  • Service conditions of Devasthan staff follow the Rajasthan Service Rules; the Rules themselves add nothing more.
  • Look for typing slips in the published copy and check the gazetted text where a word looks wrong.

Need help with the Rajasthan trust rules?

Knowing which rule applies to your trust, and from when, is the first step in keeping its records in order. We can read your notification, deed and registers together and set out the filings in the order the Rules expect. Start with our compliance documentation service.

Key takeaways

  • The Rules were made under section 76(1) read with section 76(2) of the Rajasthan Public Trusts Act, 1959 and published on 07.06.1962 in the Rajasthan Gazette.
  • Rule 1(2): a rule applies from the date its Chapter of the Act applies, and to the extent it applies.
  • Rule 2 defines ten terms; "year" means the financial year from 1 April to 31 March.
  • Rule 3 puts the service conditions of Devasthan officers and servants under the Rajasthan Service Rules in force.
  • The Rules' own title is "Rajasthan Public Trust Rules, 1962".

Read next

Disclaimer: Based on the English text of the Rajasthan Public Trust Rules, 1962 published by the Devasthan Department, Government of Rajasthan, as consulted on 3 October 2026; that copy does not state the date of its last amendment. Later amendments, State notifications and current fees should be checked with the State authorities. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 1

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Under which provision were the Rajasthan Public Trust Rules, 1962 made?

Under section 76(1) read with section 76(2) of the Rajasthan Public Trusts Act, 1959, after previous publication.

When does a rule start to apply to a trust?

When, and to the extent that, the Chapter of the Act it relates to starts to apply (rule 1(2)).

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Rules 1: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Under section 76(1) read with section 76(2) of the Rajasthan Public Trusts Act, 1959, after previous publication.

When, and to the extent that, the Chapter of the Act it relates to starts to apply (rule 1(2)).

The Financial Year beginning on 1 April and ending on 31 March following (rule 2(j)).

The local limits of the area in which the Assistant Commissioner has jurisdiction (rule 2(g)).

The Rajasthan Service Rules for the time being in force govern the officers, Inspectors and subordinate staff appointed under the Act (rule 3).

No. That term is defined in section 2 of the Act.