Rules 15 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 15 to 19 are the last five rules of the Madhya Pradesh Public Trusts Rules, 1962. In Madhya Pradesh they fix the form and date of the budget, link the fees for inspection and certified copies to the fees for court records, prescribe the Registrar's inquiry under section 23 of the Madhya Pradesh Public Trusts Act, 1951, make a breach of three rules punishable with a fine, and repeal the earlier Rules.
This article explains rules 15 to 19 of the Madhya Pradesh Public Trusts Rules, 1962 as amended up to the date of the English text consulted on 3 October 2026 (published without amendment footnotes; bracketed words show that the State has amended it). Check the current text with the State's Devasthan Department or Registrar of Public Trusts before relying on it.
Rule 15: the budget is in Form XIII and is submitted one month before the date on which the trust's budget year, as approved by the Registrar, is due to begin. Rule 16: the fees for inspection and certified copies are the same as for judicial records of the Court. Rule 17: for the section 23 inquiry the Registrar fixes a date, serves notice, hears and takes evidence, records findings with reasons, and his order is final and conclusive subject to section 24. Rule 18: a breach of rule 11(1), 12(2) or 15 is punishable with a fine up to two hundred rupees (as printed). Rule 19: the 1953 Rules and corresponding regional rules are repealed, saving things done.
Rule 15: date and form of budget
"The budget referred to in Section 18 of the Act shall be in Form XIII and shall be submitted to the Registrar by the working trustee or manager one month before the date on which the ensuing budget year of the trust as approved by the Registrar is due to commence."
The date is therefore not fixed in calendar terms: it depends on the budget year the Registrar has approved for the trust, and the budget goes in one month before that year begins. This article does not compute any date. Section 18 of the Act requires a budget from a trust whose gross annual income exceeds one thousand rupees, as printed; see sections 18 to 21.
Form XIII is headed "Budget Estimate of Probable Receipts and Expenditure for the year". It carries the name of the public trust and has six columns in two groups. Receipts: (1) heads of receipts, (2) average of last three years, (3) provision for the year. Expenditure: (4) heads of expenditure, (5) average of last three years, (6) provision for the year. It ends with the date and the signature of the manager or working trustee. The form is described here by its headings only. Our financial statement preparation team can prepare the budget in this form.
Rule 16: fees for inspection and copies
"The fees charged for inspection, or supply of certified copies of the budget, the balance sheet, the income and expenditure account and audit report of any public trust and the conditions thereof shall be the same as those prescribed for the inspection and supply of copies of judicial records of the Court." The four documents are those listed in section 19 of the Act. The Rules print no amount; the fee is the one fixed for court records, which the text consulted does not set out. Check the current fee with the Registrar's office.
Rule 17: manner of holding the inquiry under section 23
"If the Registrar finds that there is a prima facie case for an inquiry under sub-section (2) of Section 23, he shall":
| Clause | Step |
|---|---|
| (a) | Fix a date for the inquiry and cause a notice to be served on the working trustee or any other person concerned to appear on the date fixed |
| (b) | On that date, or a later date to which the hearing is adjourned, allow them an opportunity to represent their case and adduce evidence |
| (c) | Make any further inquiries he considers necessary |
| (d) | On completion, record his findings and the reasons |
| (e) | If he holds that the working trustee or any other person has been guilty of gross negligence, a breach of trust, misapplication or misconduct which has resulted in loss to the trust, record his findings and pass an order which shall be final and conclusive subject to the provisions of section 24 |
The order is final subject to the Court application in section 24, within ninety days; see sections 22 to 24. The Registrar has the civil court powers of section 28 in the inquiry. An inquiry notice is a serious step for a trustee, and our legal dispute resolution team can advise on the reply.
Rule 18: penalty
"Any breach of the provisions of Rules 11 (1), 12 (2) and 15 shall be punishable with a fine which may extend to two hundred rupees." The three rules are the audit-within-six-months duty (rule 11(1)), the duty of persons to comply with the Registrar's requirements for audit (rule 12(2)) and the budget rule (rule 15). The figure is as printed. This rule applies the power in section 35(3) of the Act. The Act's own fines for breaches of its sections are in section 33; see sections 28 to 34A.
Rule 19: repeal
"The Madhya Pradesh Public Trusts Rules, 1953, and all other rules corresponding thereto in force in any region of the State of Madhya Pradesh immediately before the commencement of these rules are hereby repealed." The proviso says anything done or action taken under a repealed rule "shall, unless such thing or action is inconsistent with any of the provisions of these rules, be deemed to have been done or taken under the corresponding provisions of these rules". The repealed rules are not held and are not described. The reference to "any region" matches the regional structure in section 1(3) of the Act.
The five rules at a glance
| Rule | Subject | Rule in short |
|---|---|---|
| 15 | Budget | Form XIII; one month before the approved budget year begins |
| 16 | Inspection and copies | Same fees and conditions as for judicial records of the Court |
| 17 | Section 23 inquiry | Notice, hearing, evidence, findings, order final subject to section 24 |
| 18 | Penalty | Fine up to two hundred rupees, as printed, for breach of rules 11(1), 12(2), 15 |
| 19 | Repeal | 1953 Rules and regional rules repealed; things done are saved |
Worked example
An invented trust, Shri Rewa Durga Mandal Trust, has a budget year approved by the Registrar. Its working trustee, Mr Anil Mishra, prepares the budget in Form XIII, showing the average of the last three years and the provision for the coming year, and submits it one month before the year begins. A donor asks to inspect the audit report; the fee is that for judicial records. In a separate matter, the Registrar finds a prima facie case of misappropriation, fixes a date, serves notice, hears the trustee, records findings and passes an order final subject to the Court application under section 24.
Practical points
- Prepare the budget in Form XIII and send it one month before the budget year begins.
- Check which budget year the Registrar has approved for your trust.
- Expect inspection and copy fees to follow the court-records scale.
- Attend the section 23 inquiry and file evidence; the order follows the hearing.
- Remember that a breach of rules 11(1), 12(2) or 15 can attract a fine up to the printed amount.
Need help with your budget form or an inquiry?
A budget filed on time and an inquiry met with documents keep a trust out of difficulty. We can prepare the Form XIII budget and support your reply to a notice. Contact us through financial statement preparation to begin.
Key takeaways
- The budget is in Form XIII and goes in one month before the approved budget year begins (rule 15).
- Fees for inspection and certified copies follow those for judicial records of the Court (rule 16).
- The Registrar's section 23 inquiry has notice, hearing, evidence and recorded findings; his order is final subject to section 24 (rule 17).
- Breach of rule 11(1), 12(2) or 15 is punishable with a fine up to two hundred rupees, as printed (rule 18).
- The Madhya Pradesh Public Trusts Rules, 1953 and corresponding regional rules are repealed, with things done saved (rule 19).
Read next
- Sections 18 to 21 of the Madhya Pradesh Public Trusts Act, 1951: budget, inspection, copies and returns
- Sections 22 to 24 of the Madhya Pradesh Public Trusts Act, 1951: Registrar's powers, procedure and appeal
- Sections 28 to 34A of the Madhya Pradesh Public Trusts Act, 1951: procedure, recovery, bar of suits, penalty and delegation
Disclaimer: Based on the English texts of the Madhya Pradesh Public Trusts Act, 1951 and Madhya Pradesh Public Trusts Rules, 1962, as consulted on 3 October 2026; those copies do not state the date of their 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.