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Section 1 of the Maharashtra Public Trusts Act, 1950: short title, extent, commencement and application to public trusts in Maharashtra

Section 1 is the "switch" of the Act. The Act extends to the whole of the State of Maharashtra and came into force at once, but its provisions apply to a public trust or a class...

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

This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra. The Act was called the Bombay Public Trusts Act, 1950 until its short title was amended. Section 1 does four things: it gives the Act its name, says where it extends, brings it into force at once, and lets the State Government decide, by notification, from which date the Act applies to a public trust or a class of public trusts, or exempts them.

This article explains section 1 as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it.

Which law is this, and where does it apply?

The Maharashtra Public Trusts Act, 1950 is a State law. It regulates public religious and charitable trusts in the State of Maharashtra: how they are registered, how their accounts are audited, how the Charity Commissioner supervises them and how disputes about them are handled. Other States have their own public-trust laws; Rajasthan, Madhya Pradesh, Gujarat and other States are not covered here. For the Rajasthan equivalent of this opening section, see Section 1 of the Rajasthan Public Trusts Act, 1959.

Trustees who need a view on how the Act touches their own trust can ask for legal consultation before they decide anything.

A private family trust is a different animal. The Indian Trusts Act, 1882 does not apply to public charitable or religious trusts; its own section 1 says so. If you are unsure which side of the line your trust falls on, read Section 1-2 of the Indian Trusts Act, 1882 and private trust vs public trust: the differences.

Sub-section by sub-section

Sub-sectionWhat it says
s.1(1)The Act may be called the Maharashtra Public Trusts Act.
s.1(2)It extends to the whole of the State of Maharashtra.
s.1(3)It comes into force at once; its provisions apply to a public trust or any class of public trusts on the dates specified in the notification under sub-section (4).
s.1(4)The State Government may, by notification in the Official Gazette, specify the date on which the provisions apply to any public trust or any class of public trusts, and different dates may be specified for such trusts in different areas.
First provisoThe State Government may by a like notification direct that from the date specified, any public trust or class of public trusts is exempt from all or any of the provisions of the Act, subject to conditions specified in the notification.
Second provisoBefore a notification of application or exemption is published, a draft must be published in the Official Gazette and in such other manner as may be prescribed, with a notice giving the date on or before which objections or suggestions will be received and the date on or after which the draft will be taken into consideration.

The name: from Bombay to Maharashtra

The footnote to sub-section (1) in the official text says that the short title was amended for the short title "Bombay Public Trusts Act, 1950" by Mah. 24 of 2012, Schedule, entry 43, with effect from 1 May 1960. So documents and orders older than that amendment may carry the old name; the Act is the same Act. The preamble still speaks of public religious and charitable trusts "in the State of Bombay", exactly as printed.

"Extent" is not "application"

Sub-section (2) is about extent: the whole of the State of Maharashtra (substituted by Bom. 6 of 1960, with "State of Maharashtra" replacing "State of Bombay" under a 1960 adaptation order, as the footnotes print). Sub-sections (3) and (4) are about application: to which trusts, and from when. A trust in Maharashtra cannot assume that every provision bites on it from the day the Act was passed; the date comes from the notification covering its class and area. The exemption proviso works the other way, on the conditions the notification states.

Why the draft notification matters

The second proviso gives people "likely to be affected" a chance to object before the State acts. A temple committee or a school society that expects to be covered, or exempted, can send objections or suggestions on or before the date named in the draft notice. The text sets no minimum period; the date is whatever the notice specifies. This article does not list notifications; check the Official Gazette and the Charity Commissioner's website.

Illustration. A public trust running a hostel in Pune asks whether the Act applies to it. The questions, in order: is it a public trust at all; does a notification under section 1(4) cover its class and area, and from which date; and does any exemption notification cover it, and on what conditions.

A one-screen map of the Act

ChapterSubjectSections
IPreliminary1, 2, 2A (deleted)
IIEstablishment (Charity Commissioner and officers)3 to 8
IIICharitable purposes and validity of certain public trusts9 to 13
IVRegistration of public trusts14 to 31
VBudget, accounts and audit31A to 34
V-APowers and duties of, and restriction on, trustees35 to 36B
VIControl37 to 41F
VIIOther functions and powers of the Charity Commissioner42 to 56B
VII-AEndowments that vest in, or are managed by, the State Government56C to 56T
VIIIPublic Trusts Administration Fund57 to 61
IXAssessors (deleted)62 to 65
XOffences and penalties66 to 67A
XIFunctions of the Charity Commissioner, procedure, jurisdiction and appeals68 to 77
XIIMiscellaneous78 to 88

The Act also has Schedules A, AA and B. Section 2A, which dealt with construction of references in the part of Mysore to which the Act once extended, was deleted by Bom. 6 of 1960, s. 5. A few provisions, among them sections 2, 4, 5, 17 to 19, 21, 22, 36, 66 and 84, are not set out in this article; read them in the current official text.

For how a trust is registered in practice, see public trust registration in Maharashtra under the BPT Act. For the Charity Commissioner's office, the next article is Sections 3 and 3A: the Charity Commissioner and the Joint Charity Commissioners, and for the purposes that count as charitable, see Section 9.

Need help with a Maharashtra public trust?

If you are not sure whether the Maharashtra Public Trusts Act, 1950 applies to your trust, or whether a notification affects it, our team can read the trust documents and the notifications with you and tell you where you stand. Talk to us through legal consultation before you act on an assumption.

Key takeaways

  • The Act extends to the whole of the State of Maharashtra and came into force at once.
  • Its provisions apply to a public trust or class of public trusts from the date a State Government notification specifies; dates may differ by area.
  • The State may exempt a trust or class from all or any provisions, on conditions stated in the notification.
  • A draft of every application or exemption notification must be published, with a date for objections.
  • The Act was called the Bombay Public Trusts Act, 1950 until the short title was amended (Mah. 24 of 2012, effective 1 May 1960 as the footnote prints).
  • Always check whether a trust is a public trust, a private trust, or outside the Act altogether.

Read next

Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 1

  • 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.

Does the Maharashtra Public Trusts Act, 1950 apply to trusts outside Maharashtra?

No. Section 1(2) says the Act extends to the whole of the State of Maharashtra. Trusts in other States are governed by those States' own laws, and this article does not explain them.

Is the Bombay Public Trusts Act, 1950 a different law?

Under section 1(1) as printed in the 2018 official text, the short title is "Maharashtra Public Trusts Act", and the footnote records that it replaced the short title "Bombay Public Trusts Act, 1950". Older documents may use the old name.

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Section 1: 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.

People also ask

Questions, answered

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

No. Section 1(2) says the Act extends to the whole of the State of Maharashtra. Trusts in other States are governed by those States' own laws, and this article does not explain them.

Under section 1(1) as printed in the 2018 official text, the short title is "Maharashtra Public Trusts Act", and the footnote records that it replaced the short title "Bombay Public Trusts Act, 1950". Older documents may use the old name.

Section 1(3) separates coming into force from application. The Act is in force, but its provisions apply to a public trust or class of public trusts on the dates specified in the notification under section 1(4).

Yes. The first proviso lets the State Government, by notification, exempt a public trust or class of public trusts from all or any of the provisions of the Act, subject to such conditions as the notification specifies.

Yes. The second proviso requires a draft to be published in the Official Gazette and in any other prescribed manner, with a notice of the date by which objections or suggestions may be sent.

No. Section 1 only decides whether and from when the Act applies. Registration is dealt with in Chapter IV; start with public trust registration in Maharashtra under the BPT Act.