Rules 31 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 31 to 33 of the Rajasthan Public Trust Rules, 1962 set out, for a registered public trust in Rajasthan, the form and date of the annual budget, the fees for inspecting trust documents and getting certified copies, and the returns and statements the working trustee must furnish. They carry out sections 35, 36 and 47(1) of the Rajasthan Public Trusts Act, 1959.
This article explains rules 31 to 33 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.
Rule 31: a working trustee of a trust with gross annual income above thirty-six hundred rupees (as printed) submits, before 31st December each year, a budget in Forms 13 and 14 for the next financial year. Rule 32: a person having interest may inspect an open document on a fee of one rupee per hour per document, and get certified copies at four annas for every 100 words (as printed), usually within a week. Rule 33: the working trustee furnishes six listed returns and statements, yearly or six-monthly, by trusts whose gross annual income exceeds Rs. 3600 as printed.
Where these rules sit
Rules 31 and 32 are in Part VI and rule 33 in Part VII, which gives effect to section 47(1) and 49(2). Chapters VII and IX of the Act apply only to the classes of public trusts the Rajasthan State Government has notified under section 1(4); the notifications are not part of the text consulted, so no class of trusts is named here. The sections are explained in sections 35 and 36 and sections 47 to 49. If your trust needs its budget and statements prepared, our financial statement preparation team can do so in the prescribed layout.
Rule 31: the budget
"The working trustee of every public trust, the gross annual income of which exceeds thirty-six hundred rupees shall prepare and submit before the 31st December, in each year, a budget in Forms 13 and 14 showing the estimate receipts and expenditure of the trust during the next financial year." Section 35 of the Act contains the same income figure ("thirty-six hundred rupees"), as printed in the published copy. The date is fixed by the rule: before 31st December each year.
| Form | Heading as printed | Main contents |
|---|---|---|
| 13 | Budget estimate of income and expenditure for the year | Columns for accounts, budget estimate, revised estimate and the next year's budget; income heads (contribution; interest on investment and advances; fees for supply of documents and other petty items; deficit at end of year); expenditure heads (deficit from previous year; pay and allowances to trustees; establishment; travelling; contingencies; audit charges; interest on loans; repairs; other expenses) |
| 14 | Budget estimate of receipt and payment | Receipts (cash balance from previous year; income; loans) and payments (expenditure; payments of loans; cash balance at end of year) with accounts, budget estimate and revised estimate columns |
The forms are described by their headings only.
Rule 32: inspection and copies
Inspection, rule 32(1). Any person having interest in a public trust may apply to the Assistant Commissioner, giving the information needed to identify the document open to inspection under section 36, and "shall be allowed to inspect any such document on payment of a fee at the rate of one rupee per hour for each document to be inspected". Inspection is allowed during office hours only, subject to such supervision as the Assistant Commissioner directs in each case. Under section 36(1) the documents open to inspection are the budget, balance sheet, income and expenditure accounts and audit report, if any.
Certified copies, rule 32(2).
- The fee for certified copies of documents open to inspection is "four annas for every 100 words or fraction thereof".
- Stamp paper is supplied by the applicant.
- Ordinarily the copies are given within a week.
- In urgent cases they may be given within 24 hours on payment of double fees, provided the matter is not so lengthy as to need more time.
These amounts are as printed in the published copy; the Rules use pre-decimal units (annas), and the copy does not state a current rate. Confirm with the office what is charged now.
Rule 33: returns and statements
"The working trustee of a public trust shall furnish to the Assistant Commissioner the following returns and statements on the date mentioned against each." The table in the published copy lists six statements:
| No. | Statement | Period |
|---|---|---|
| 1 | Statement of yearly investment | Yearly; 1st April each year |
| 2 | Statement of recovery of loans, debts and advances etc. | Six monthly; 15th October and 15th April each year |
| 3 | Statement of income from rent of properties | Yearly |
| 4 | Statement of Bhets to trust | Six monthly |
| 5 | Statement of income and expenditure of the public trust | Yearly |
| 6 | Statement of payment of dues and debts | Printed as "Yearly" and "Six monthly" together |
A note in the table says the statements "shall be submitted by those trusts whose gross annual income exceeds Rs. 3600/-". Only statements 1 and 2 print a date. For statements 3 to 6 the published copy prints a period but no date, and for statement 6 it prints both "Yearly" and "Six monthly", which is unclear; check the official text. Section 47(2) of the Act separately lets the Commissioner or an Assistant Commissioner call for any further return, statement, account or report.
The three rules at a glance
| Rule | Subject | Rule in short |
|---|---|---|
| 31 | Budget | Forms 13 and 14, before 31st December, trusts above the printed income figure |
| 32 | Inspection and copies | Fee per hour for inspection; fee per 100 words for copies; urgent copies on double fee |
| 33 | Returns | Six statements, yearly or six-monthly, for trusts above the printed income figure |
Worked example
An invented trust, Shri Pushkar Brahma Mandir Trust, has a gross annual income above the printed figure. Its working trustee, Mr Hemant Purohit, prepares the budget for the next financial year in Forms 13 and 14 and submits it to the Assistant Commissioner before 31st December. A devotee, Mrs Kavita Joshi, a person having interest in the trust, applies to inspect the audit report, identifying the document, and pays the inspection fee per hour; she then asks for a certified copy and supplies the stamp paper. Mr Purohit also files the statement of yearly investment by 1st April and the statement of recovery of loans by 15th October and 15th April, as the table prints.
Practical points
- Check your trust's gross annual income against the printed figure to see whether the budget rule applies.
- File the budget before 31st December, not after.
- When seeking inspection, identify each document precisely.
- Bring your own stamp paper for certified copies.
- Diarise the 1st April, 15th October and 15th April statements.
Need help with budgets and statements?
Late or incomplete budgets are avoidable with a calendar and the right forms. We can prepare your budget and statements and keep a diary of dates. Begin with our financial statement preparation service.
Key takeaways
- The budget is in Forms 13 and 14 and is submitted before 31st December each year (rule 31).
- It applies to trusts whose gross annual income exceeds thirty-six hundred rupees, as printed.
- Inspection fee is one rupee per hour per document; certified copies cost four annas per 100 words, as printed (rule 32).
- Copies are ordinarily given within a week, and within 24 hours on double fees in urgent cases.
- Rule 33 lists six returns and statements furnished by the working trustee.
Read next
- Sections 35 and 36 of the Rajasthan Public Trusts Act, 1959: the budget, inspection and copies
- Sections 47 to 49 of the Rajasthan Public Trusts Act, 1959: returns, inspection and explanation
- Rules 26 to 30 of the Rajasthan Public Trust Rules, 1962: accounts, audit and special audit
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.