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Sections 11 and 12 of the Rajasthan Public Trusts Act, 1959: the State Advisory Board of public trusts, its composition and functions

The State Government establishes, by Gazette notification, an advisory Board called the Rajasthan Public Trust Board with the number of members representing each interest as...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Sections 11 and 12 of the Rajasthan Public Trusts Act, 1959 create the Rajasthan Public Trust Board, an advisory body for public trusts in Rajasthan. The Board advises the State Government on how the Commissioner works and on difficulties with the Act, and it decides any matter on which an Assistant Commissioner disagrees with a Regional Advisory Committee.

This article explains sections 11 and 12 of the Rajasthan Public Trusts Act, 1959 (Rajasthan Act 42 of 1959) as amended up to the date of the English text published by the Devasthan Department, Government of Rajasthan, consulted on 3 October 2026; that copy does not state the date of its last amendment. Check the current text with the State's Devasthan Department before relying on it.

Where the Board fits

Chapter IV (sections 11 to 15) is one of the Chapters that came into force at once under section 1(3). The Board is therefore a standing body whatever the status of the notifications for Chapters V to X. Its work touches those later Chapters, because it advises on how the Commissioner exercises the powers the Act gives him and because it settles disagreements between an Assistant Commissioner and a Regional Advisory Committee on property and accounts matters.

The officers named in this article are the Commissioner and Assistant Commissioners appointed under sections 7 to 10.

A trust facing a Board reference can discuss the route in a compliance advisory session.

Section 11: establishment and composition

Sub-section (1). The State Government shall, by notification in the official Gazette, establish for the territories to which the Act extends for the time being an advisory Board called the Rajasthan Public Trust Board. It consists of "such number of members representing each interest as may be prescribed". The Act itself does not fix the number of members or name the interests; the Rules do. Our article on rules 4 to 9 of the Rajasthan Public Trust Rules, 1962 covers composition and allowances.

Sub-section (2). All members are appointed by the State Government by Gazette notification. Save as otherwise provided, they hold office for a period of five years from the date of publication of the notification.

Section 12: functions of the Board

Sub-section (1) sets out four functions. The Board shall:

ClauseFunction
(a)Forward its views to the State Government regarding the performance by the Commissioner of his functions under the Act.
(b)Draw the State Government's attention to difficulties experienced in the working of the Act and the rules, and suggest amendments.
(c)Consider matters referred to it by the State Government.
(d)Perform such other functions as may be prescribed.

Clauses (a) and (b) give the Board a feedback role. It does not manage trusts and it does not hear appeals from trustees. It reports to the State Government on how the Commissioner is doing his job and on where the law is hard to work.

The referral route: sub-sections (2) and (3)

Sub-section (2) deals with a particular conflict. Under section 14, each Regional Advisory Committee tenders advice to the Assistant Commissioner of its area on matters arising under Chapters VI and VII, that is, management of trust property, accounts, audit and budget. If an Assistant Commissioner disagrees with that advice in relation to the exercise of any of his powers under those Chapters, he must refer the matter to the Board.

Sub-section (3) completes the point: in a case so referred, the Assistant Commissioner shall act according to the decision of the Board. The Assistant Commissioner cannot overrule the Committee on his own. For a trust whose application for sanction to sell or lease property depends on such advice, this route can affect the outcome and the time taken. The text consulted does not set a time limit for the Board's decision.

Sub-section (4): State Government action

The State Government may, after considering any views received from the Board under clause (a) or clause (b) of sub-section (1), take such action as it deems necessary. In particular, it may issue to the Commissioner such directions, consistent with the Act and the rules, in respect of the exercise by the Commissioner of any of his powers, as it considers proper. The Board advises; the State Government decides whether and how to act.

What the Board does not do

Reading the two sections together, the following points are clear from the text:

  • The Board is described as an "advisory" Board.
  • Its feedback functions run to the State Government, not to individual trusts.
  • Its only binding decision in the text is under sub-section (3), where an Assistant Commissioner has referred a disagreement with a Committee on Chapter VI and VII matters.
  • The Act leaves the composition, the interests to be represented and any additional functions to the rules.

A trustee who wants to complain about a particular order does not go to the Board for that purpose. The appeal and court routes in Chapters V and VIII apply instead.

Worked example

An invented trust, Shri Hanuman Seva Nyas, Alwar, applies to its Assistant Commissioner for sanction to lease a building. The Regional Advisory Committee advises in favour of sanction, but the Assistant Commissioner doubts it. Under section 12(2) he must refer the matter to the Board, and under section 12(3) he must then act according to the Board's decision. The trust's working trustee cannot ask the Board directly; the reference comes from the Assistant Commissioner. This example assumes that Chapters VI and VII have been applied to the trust by notification under section 1(4).

Two names, one body

Section 2 calls it the "State advisory Board of public trusts" and section 11(1) names it the "Rajasthan Public Trust Board". Both refer to the same body. Section 12(2) refers to advice tendered "under section 14", consistent with section 14(1).

Need help with the Board or Committee process?

If your trust's application for sanction or accounts matter involves the Regional Advisory Committee or the Board, our team can explain the route and prepare your papers so that the Assistant Commissioner has what he needs. Begin with a compliance advisory discussion about your trust.

Key takeaways

  • The Rajasthan Public Trust Board is established by Gazette notification, with members as prescribed.
  • Members hold office for five years from the date of the notification, unless the Act provides otherwise.
  • The Board advises the State Government on the Commissioner's work and on difficulties in the Act.
  • A disagreement between an Assistant Commissioner and a Committee on Chapter VI and VII powers goes to the Board.
  • The Assistant Commissioner must act according to the Board's decision.
  • The State Government may issue directions to the Commissioner after considering the Board's views.

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Disclaimer: Based on the English text of the Rajasthan Public Trusts Act, 1959 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 Sections 11 and 12

  • 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.

What is the Rajasthan Public Trust Board?

It is the advisory Board established by the State Government under section 11(1) of the Rajasthan Public Trusts Act, 1959.

How long do members serve?

Under section 11(2), save as otherwise provided, for five years from the date of the Gazette notification of appointment.

Objects drafted clearly at formation save years of questions at registration.

— TaxClue NGO & Trust Desk

Sections 11 and 12: 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.

It is the advisory Board established by the State Government under section 11(1) of the Rajasthan Public Trusts Act, 1959.

Under section 11(2), save as otherwise provided, for five years from the date of the Gazette notification of appointment.

The Act says "such number of members representing each interest as may be prescribed", so the Rules, not the Act, give the details.

The text gives the Board no appellate role. Under section 12(2), the reference to the Board is made by the Assistant Commissioner when he disagrees with a Committee's advice.

Section 12(3) says the Assistant Commissioner shall act according to the Board's decision.

No. The State Government may issue directions to the Commissioner under section 12(4) after considering the Board's views.