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Rules 37–39 of the Rajasthan Public Trust Rules, 1962: meetings of committees of management, allowances to hereditary trustees and the election of the Chairman of a dharmada committee

Rule 37: a committee of management meets at least once a month; one-third of the members make a quorum; decisions are recorded in writing and signed by the Chairman; members must...

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Trust Registration
Published
October 3, 2026
Last updated
Oct 8, 2026
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Last updated: October 2026Verified against: Government sources

Rules 37 to 39 of the Rajasthan Public Trust Rules, 1962 deal with three things in Rajasthan: how a committee of management under Chapter X of the Rajasthan Public Trusts Act, 1959 meets and records its decisions, how the State Government decides a hereditary trustee's allowance, and how the persons who collect dharmada elect a Chairman of the dharmada committee.

This article explains rules 37 to 39 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 37 and 38 are in Part VIII, headed as giving effect to sections 53(3) and (5) and 65, and rule 39 is in Part XI, headed as giving effect to section 66. Chapter X applies to the trusts listed in section 52 of the Act, and Chapter XI applies from the date notified under section 1(6); the notifications and lists are not part of the text consulted, so no class of trusts is named here. For the sections, see sections 52 and 53, sections 59 to 63 and sections 64 and 65. If a committee of management is being set up or run, our compliance advisory team can help with the records.

Rule 37: meeting and procedure of the committee of management

Rule 37 has six clauses, (i) to (vi):

ClausePointRule as printed
(i)FrequencyA committee of management shall meet at least once in a month to discuss the affairs of the trust
(ii)QuorumOne-third of the whole number of members; without a quorum the meeting is postponed to the next date
(iii)RecordDecisions recorded in writing with the Chairman's signature; they form the committee's record; the committee takes all measures to implement them
(iv)DelegationThe committee may, in writing, delegate all or any of its powers to the Chairman or any other member for the day-to-day work
(v)Chairman's authorityThe Chairman may sign letters and memoranda on behalf of the committee and carry out day-to-day business
(vi)Notice and attendanceThe Chairman informs members in advance of time, date and place with the agenda, if any; the Chairman or members must attend at least 50% of the meetings in a year

The rule does not say what follows if a member attends fewer than half of the meetings, and the text consulted prints no consequence. Removal of members is dealt with in section 57 of the Act, covered in sections 54 to 58.

Rule 38: allowances to hereditary trustees

"While determining and fixing the amount of allowances payable to any hereditary trustee of a public trust, the State Government shall also take into consideration the liabilities and other expenses of the trust, the net income thereof and the allowance received by such trustee in the past". The proviso: "no such allowance shall exceed 15 per cent of the gross income". The figure is as printed in the published copy. The copy prints "public mist"; this is read as "public trust".

This rule adds to section 65(2) of the Act, under which the State Government determines and fixes the allowance payable to the hereditary trustee of a trust to which Chapter X applies, "after taking into consideration the status of such trustee, the gross income of the public trust and other prescribed particulars". The word "also" in rule 38 shows that the three factors in the rule are added to the Act's factors. Section 65(1) protects the hereditary trustee's separate rights, such as to reside in a trust building and to receive offerings made personally to him; those rights are not allowances.

Rule 39: election under section 66(2)

Rule 39 is headed "Election of member of a committee under Section 66(2)". Section 66 deals with dharmada, an amount charged or collected, by custom or usage of a trade or business or by agreement, for a charitable or religious purpose; section 66(2) provides for a committee of members elected "in the prescribed manner by persons engaged in the trade or business concerned". Rule 39 prescribes the manner:

  • The persons engaged in the trade or business concerned in different towns, charging or collecting dharmada, are called by the Assistant Commissioner of the region.
  • The call is by public notice of at least fifteen days.
  • Those persons, in the presence of the Assistant Commissioner, "elect by show of hands one of the members as a Chairman of the committee".

The rule speaks of electing a Chairman; it does not describe how the other members are chosen, and the text consulted prints nothing more. Dharmada itself, the vesting in the person collecting and the accounts are explained in section 66.

The three rules at a glance

RuleSubjectRule in short
37Committee meetingsMonthly; one-third quorum; written decisions; 50% attendance
38Hereditary trustee allowanceFactors to consider; capped at 15 per cent of gross income as printed
39Dharmada electionPublic notice of at least fifteen days; Chairman elected by show of hands

Worked example

An invented committee of management, set up for Shri Dungarpur Jagannath Mandir Trust, meets monthly. Five of its seven members attend the meeting on a given date, which is above one-third. Its decisions are written, signed by the Chairman, Mr Narendra Vyas, and kept as the record. He is authorised in writing to handle day-to-day work. The hereditary trustee's allowance is fixed by the State after considering the trust's liabilities, net income and his earlier allowance, and cannot exceed 15 per cent of the gross income as printed. In a separate case, dharmada collectors in a town are called on fifteen days' notice and elect a Chairman by show of hands in front of the Assistant Commissioner.

Practical points

  • Hold the committee meeting at least once a month and keep signed minutes.
  • Issue the agenda, date, time and place in advance.
  • Record any written delegation to the Chairman or another member.
  • Check the trust deed and the State's order before quoting any allowance figure.
  • Dharmada collectors should watch for the fifteen-day public notice for the election.

Need help running a committee of management?

Monthly meetings, signed minutes and written delegations are easy to miss until an inspection. We can set up a meeting calendar, minute formats and a record that stands up to scrutiny. Contact us through compliance advisory to start.

Key takeaways

  • A committee of management meets at least monthly, with one-third as quorum (rule 37).
  • Decisions are in writing, signed by the Chairman, and members must attend at least 50% of meetings in a year.
  • A hereditary trustee's allowance is fixed by the State and cannot exceed 15 per cent of gross income, as printed (rule 38).
  • Rule 39 prescribes the election of a Chairman of a dharmada committee by show of hands, after at least fifteen days' public notice.
  • Chapters X and XI apply only as the State has listed or notified them.

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 37

  • 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.

How often must a committee of management meet?

At least once in a month (rule 37(i)).

What is the quorum?

One-third of the whole number of members (rule 37(ii)).

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Rules 37: 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.

At least once in a month (rule 37(i)).

One-third of the whole number of members (rule 37(ii)).

Yes, in writing, to the Chairman or any other member for day-to-day work (rule 37(iv)).

The State Government, within the 15 per cent cap printed in the proviso to rule 38.

By show of hands among the traders collecting dharmada, in the Assistant Commissioner's presence, after a public notice of at least fifteen days (rule 39).

No. It is made under section 66(2), which concerns dharmada.