Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)tomorrow 30 OCTAOC-4 · Financial statements · FY 2025-26in 17 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 18 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 39 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 47 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 260 days 15 OCTPF & ESI · Contributions · Sep 2026in 2 days 20 OCTGSTR-3B · Summary return · Sep 2026in 7 days
All due dates

Rules 22–24 of the Rajasthan Public Trust Rules, 1962: the working trustee's report of changes, further inquiry and the book of entries under section 25

Rule 22: the working trustee reports an occurred or proposed change in Form 8, and the Assistant Commissioner, after inquiry if any, has the entries amended in the register (Form...

Published
Updated
Reading time
8 min
Views
8
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 12, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Rules 22 to 24 of the Rajasthan Public Trust Rules, 1962 explain how a registered public trust in Rajasthan reports a change in its register entries, how the Assistant Devasthan Commissioner makes a further inquiry, and which book records the entries about trust property that lies in another region. They support sections 23, 24 and 25 of the Rajasthan Public Trusts Act, 1959.

This article explains rules 22 to 24 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.

Where these rules sit

Rules 22 to 24 are in Part IV, which gives effect to sections 16(2), 17(3) and (4), 18, 23(1) and (2), 24 and 25(2). Chapter V of the Act applies only to the classes of public trusts notified by the State Government under section 1(4); the notifications are not part of the text consulted, so no class is named. The sections themselves are explained in sections 23 and 24 and sections 25 to 28. If your trust needs to report a change, our compliance documentation team can prepare the Form 8 report with you.

Rule 22: report of changes

Rule 22 is headed "Form and manner in which working trustee is to report changes". It has two clauses:

  • (a) "The working trustee shall within the prescribed period report the occurred changes or proposed change of entries to the Assistant Commissioner in Form 8."
  • (b) "The Assistant Commissioner shall, after necessary inquiry if any shall cause the entries to amended in accordance with the finding recorded in the register Form No. 4." The words "to amended" and "Form No. 4" are as printed; the sense is that entries are amended in the Register of Changes, Form 4.

The rule does not itself state the period. Section 23(1) of the Act says the working trustee reports "within ninety days from the date of the occurrence of such change", and may also report a change desired in the interest of administration. Whether a section 23 report needs an inquiry, and what appeal follows from the Assistant Commissioner's finding, is set out in section 23(2) to (4) of the Act.

Form 8 is headed "Report of the changes or proposed changes to be recorded in the register of Public Trusts". It is addressed to the Assistant Devasthan Commissioner, carries the registration number and name of the public trust, and has three columns: (1) nature of changes, (2) reason of the changes and (3) remarks, if any. It ends with the date and the signature and address of the working trustee or manager. The form is described here by its headings only.

Form 4 is the Register of Changes kept by the Assistant Commissioner under rule 16. Its columns are: serial number; registered number and name of public trust; date of the trustee's report (with "Nil" if changes were effected otherwise than on report); nature of changes sought in the register of public trusts; summary of the order, its date and the Assistant Commissioner's initials; and remarks.

Rule 23: further inquiry

"If as provided in Section 24 it appears to the Assistant Commissioner that a 'particular' relating to any public trust which was not the subject matter of the inquiry under Section 18 or Sub-section (2) of Section 23 has remained to be enquired into he may conduct further inquiry in the same manner as provided for in the rules for making first inquiry under Sub-section (1) of Section 18 and record his findings and make or amend entries in the register in accordance with the decision arrived at."

Four features can be read from the words:

  • It is triggered by a particular that was not the subject of the first inquiry or of a section 23(2) inquiry.
  • The power is the Assistant Commissioner's own; it is not tied to a trustee's report.
  • The manner is the same as the first inquiry, so the public notice, objection period and evidence steps in rules 20 and 21 apply.
  • Entries are made or amended in accordance with the decision. Section 24 of the Act adds that sections 19 to 23 (findings, appeal, entries, civil suit and changes) apply so far as may be.

Rule 24: book of entries under section 25(2)

"The Book in which the particulars of the entries or amended entries are required to be entered under Sub-section (2) of Section 25 shall be kept in Form 5." Section 25(1) requires the Assistant Commissioner in charge of the registration to forward a copy of the entries to each Assistant Commissioner within whose jurisdiction part of the trust property lies, and section 25(2) requires the receiving officer to enter the particulars in a prescribed book.

Form 5 is headed "Book for entering Particulars of entries or amended entries about immovable property situate in the region belonging to a Public Trust registered in another region". Its eight columns are: serial number; date; name of public trust; name of the trustee and managers with addresses; office of registration; full particulars of properties situate in this region as recorded in the register of the dispatching office; name of the office which has intimated, with date and dispatch number; and remarks.

The three rules at a glance

RuleSubjectFormRule in short
22Report of changesForm 8, entries in Form 4Working trustee reports; Assistant Commissioner amends the register after inquiry if any
23Further inquirySame manner as first inquiryFor a particular not inquired into earlier
24Book of entriesForm 5Property in the region of a trust registered in another region

Worked example

An invented trust, Shri Barmer Sant Samiti Trust, registered in the Jodhpur region, changes its working trustee. Mr Prakash Chaudhary files Form 8 with the Assistant Devasthan Commissioner, giving the nature of the change and the reason. After any inquiry needed, the officer has the entry amended and notes the order in the Register of Changes (Form 4). Later he finds that the trust's land holdings in another district were never inquired into; under rule 23 he may hold a further inquiry. The trust has land in a second region, so the Assistant Commissioner of that region enters the particulars in its Form 5 book.

Practical points

  • Use Form 8 for both a change that has happened and a change proposed.
  • Report within the period section 23(1) gives, which is ninety days as printed.
  • Expect public notice and an objection period if a further inquiry is held.
  • Keep copies of entries sent to other regions if your trust has property in more than one region.
  • Check the register after each report to see that the entry was actually amended.

Need help reporting a change?

A late or incomplete report of changes leaves the register out of date. We can prepare the Form 8 report, check it against your records and track the Assistant Commissioner's order. Write to us through compliance documentation to begin.

Key takeaways

  • The working trustee reports a change or proposed change in Form 8 (rule 22(a)).
  • The Assistant Commissioner has the entries amended in the register after inquiry, if any (rule 22(b)).
  • A further inquiry may be held on a particular not earlier inquired into, in the same manner as the first inquiry (rule 23).
  • The book of entries about property in another registration region is in Form 5 (rule 24).
  • Section 23(1) of the Act gives ninety days to report a change that has occurred.

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 22

  • 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.

Which form reports a change in a registered public trust?

Form 8 (rule 22(a)).

Within what period must the report be made?

Rule 22 says "within the prescribed period"; section 23(1) of the Act prints ninety days from the occurrence of the change.

The right form filed late and the wrong form filed on time cause the same trouble — file the right one on time.

— TaxClue Compliance Desk

Rules 22: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

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

Form 8 (rule 22(a)).

Rule 22 says "within the prescribed period"; section 23(1) of the Act prints ninety days from the occurrence of the change.

Yes. Rule 22(a) covers "occurred changes or proposed change".

An inquiry into a particular not covered earlier, held in the same manner as the first inquiry.

The book in which entries about immovable property in the region of a trust registered in another region are kept (rule 24).

The Register of Changes, Form 4, and the Register of Public Trust, Form 1.