Rules 40 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 40 to 42 of the Rajasthan Public Trust Rules, 1962 are the last three rules. Rules 40 and 41 deal with the statement of account that anyone charging or collecting dharmada in Rajasthan must submit, the inquiry and audit the Assistant Commissioner may make and the register of dharmada. Rule 42 sets the form and fee of every appeal under the Rajasthan Public Trusts Act, 1959. This article also lists all sixteen Forms.
This article explains rules 40 to 42 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 40: a person charging or collecting dharmada submits the account in Form 15 within 3 months from the close of his yearly accounts. Rule 41: the Assistant Commissioner may call the books and have them audited, with the audit expense paid out of the dharmada account, and keeps a register of dharmada in Form 16. Rule 42: an appeal is a signed memorandum with numbered grounds, sent by registered post or presented, with a certified copy of the order appealed from, copies for service, and four annas per respondent for notice (as printed); the printed text of the court-fee clause is incomplete. Chapter XI applies only from the date notified under section 1(6).
Where these rules sit
Rules 40 and 41 are in Part XI, which gives effect to section 66, and rule 42 is in Part X, headed "Rules under Section 76 (2)(m)". Chapter XI (dharmada) applies only from the date the State Government notifies under section 1(6), which may differ for different cities and towns by population; the notification is not part of the text consulted, so no date or town is named here. The section is explained in section 66, and the appeal provisions in sections 20 to 22. If you collect dharmada in the course of trade or business, our legal dispute resolution team can advise on accounts, inquiries and appeals.
Rule 40: statement of dharmada account
"The person charging or collecting Dharmada shall within 3 months from the close of his yearly accounts submit the account of Dharmada in Form 15." This is the period section 66(3) of the Act leaves to rules ("within such period from the close of the year for which his accounts are ordinarily kept as may be prescribed"). Under section 66(3) the account goes to the Assistant Commissioner or to the committee, as the State Government directs by general or special order.
Form 15 is headed "Statement of Accounts of sums Charged or collected as Dharmada". Its thirteen columns carry: name and address of persons in whom collection vests as trustee; period approximately for which Dharmada is known to be in existence; objects for which collection is made; particulars as to the basis and rate of collections; the year for which accounts are kept; the year to which accounts are submitted; opening balance; collection during the year; total of the earlier two columns; particulars of disbursement; total disbursement during the year; and balance carried forward. It ends with the signature of the person collecting. The form is described by its headings only.
Rule 41: inquiry and audit, and the register of dharmada
"The Assistant Commissioner may for the purpose of verifying the correctness of the account of Dharmada under Sub-section (4) of Section 66, hold enquiry by calling the books of accounts of persons charging or collecting Dharmada and if he, thinks necessary, have them audited by any person whom he may appoint in this behalf and direct the expenses of such audit to be paid out of such account." Section 66(4) allows the inquiry on a request by the committee. The rule adds a power of audit and says the expenses of the audit are met from the dharmada account.
The second paragraph of rule 41 says: "A register of Dharmada in his region shall be maintained by the Assistant Commissioner in Form 16." Form 16 is headed "Register of Dharmada" from the Office of the Assistant Devasthan Commissioner, with nine columns: serial number; name by which dharmada is known; period approximately for which it is known to be in existence; name and address of the person in whom collection vests as trustee; particulars as to the manner and rate of collection; object for which collection is made; year according to which accounts are kept; collection during the year for which the first statement of accounts was submitted; and remarks.
Rule 42: form of appeals and fees
Rule 42 is headed "Prescription of the form of appeals and the fees". It applies to "every appeal under the provisions of the Act".
- Form. The appeal is "in the form of memorandum signed by the appellant or his pleader". It sets out concisely, under distinct heads, the grounds of objection to the finding or order appealed from, "without any argument or narration", numbered consecutively.
- Presentation. It is sent to the appellate authority by registered post, or presented in person, or by a pleader, within the period prescribed for the appeal.
- Accompaniments. (1) A certified copy of the finding or order appealed from; and (2) as many copies of the memorandum as are required for service upon parties whose rights or interest will be affected by any order passed.
- Cost of notice. The appellant deposits with the appellate authority the cost of serving notice on all respondents "at the rate of annas four per respondents" (as printed).
- Court fee. The last clause reads "The appeal shall be stamped with the court fee of" and the published copy ends there. The amount is not printed, so none is stated here.
The numbering in the published copy is irregular: the accompaniments are numbered (1) and (2) inside sub-rule (2), and the cost of notice appears as "(3)" and the stamping as "(4)". The period for an appeal comes from the Act, for example the two months in section 20 and the other periods printed in sections 20 to 22. Confirm the current court fee and notice cost with the appellate authority.
The sixteen Forms by heading
| Form | Heading as printed | Rule it serves |
|---|---|---|
| 1 | Register of Public Trust | 16 |
| 2 | Register of Decision received from the Devasthan Commissioner | 16 |
| 3 | Register of decision of Courts communicated to the Assistant Commissioner | 16 (printed header says rule 17) |
| 4 | Register of Changes | 16, 22(b) |
| 5 | 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 | 16, 24 |
| 6 | Application Form | 17(2) |
| 7 | Notice under Section 18(2) of Rajasthan Public Trusts Act, 1959 | 21 |
| 8 | Report of the changes or proposed changes to be recorded in the register of Public Trusts | 22 |
| 9 | Application for sanction of certain transfer of properties | 25(2) |
| 10 | Statement of income for the year ending | 26 |
| 11 | Statement of expenditure for the year ending | 26 |
| 12 | Register of Audit Report | 28(2) |
| 13 | Budget estimate of income and expenditure | 31 |
| 14 | Budget estimate of receipt and payment | 31 |
| 15 | Statement of Accounts of sums Charged or collected as Dharmada | 40 |
| 16 | Register of Dharmada | 41 |
Worked example
An invented group of grain traders in Hanumangarh charges a small amount on each sale for a gaushala, which is dharmada under section 66, once Chapter XI applies. One trader, Mr Lalit Agarwal, closes his yearly accounts and submits the account in Form 15 within 3 months. The Assistant Commissioner calls his books to verify them, appoints an auditor and directs the audit expense to be paid from the dharmada account. If Mr Agarwal wished to appeal against an order under the Act, he would send a signed memorandum with numbered grounds, a certified copy of the order and copies for service, deposit the printed notice cost for each respondent, and pay the court fee, whose amount the published copy leaves blank.
Practical points
- Diarise the 3 months from the close of your yearly accounts for Form 15.
- Keep the dharmada books ready for the Assistant Commissioner to call.
- Write appeal grounds without argument or narration, numbered consecutively.
- Attach a certified copy of the order and enough copies of the memorandum for the respondents.
- Ask the appellate authority for the current court fee and notice cost, because the published copy does not print the court fee.
Need help with dharmada or an appeal?
A late statement or a badly framed appeal can cost a trust time it does not have. We can prepare the dharmada statement, draft the memorandum of appeal and organise the annexures. Contact us through legal dispute resolution to begin.
Key takeaways
- The dharmada statement is submitted in Form 15 within 3 months from the close of yearly accounts (rule 40).
- The Assistant Commissioner may call the books and have them audited, with expenses paid from the dharmada account, and keeps a Form 16 register (rule 41).
- An appeal is a signed memorandum with numbered grounds, a certified copy of the order and copies for service (rule 42).
- Notice cost is four annas per respondent, as printed; the court-fee amount is cut off in the published copy.
- The Rules have sixteen Forms, listed in the table above.
Read next
- Section 66 of the Rajasthan Public Trusts Act, 1959: dharmada
- Sections 20 to 22 of the Rajasthan Public Trusts Act, 1959: appeal, entries in the register and civil suit
- Rules 37 to 39 of the Rajasthan Public Trust Rules, 1962: committee of management and the dharmada election
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.