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Section 16 of the Rajasthan Public Trusts Act, 1959: the Assistant Commissioner in charge of registration and the register of public trusts

The Assistant Commissioner is in charge of registering every public trust whose principal office or principal place of business, as declared in the application under section...

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

Section 16 of the Rajasthan Public Trusts Act, 1959 tells a public trust in Rajasthan which officer registers it and what record that officer keeps. The Assistant Commissioner whose area contains the principal office or principal place of business declared in the application is in charge of registration, and he maintains the register of public trusts.

This article explains section 16 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.

Chapter V applies by notification

Chapter V (sections 16 to 29) is one of the Chapters that come into force only on the date, and for the class or classes of public trusts, that the State Government specifies by notification in the official Gazette under section 1(4). The notifications are not part of the text consulted, so this article names no class of trusts. A trust should first confirm that a notification covers it; our compliance documentation team can check this before any application is prepared.

What section 16 says

Section 16 has two sub-sections.

Sub-section (1). The Assistant Commissioner shall be in charge of the registration of all public trusts "the principal officers, or the principal places of business of which, as declared in the application under sub-section (1) of section 17, situate within the local limits of the area of his jurisdiction". The published copy reads "principal officers"; the context, and the wording used in section 17(4)(ii), show that the intended words are "principal office". The rule is territorial and it depends on what the application declares.

Sub-section (2). The Assistant Commissioner shall maintain a register of public trusts and such other books and registers in such form as may be prescribed. The "register" in sections 21, 23 and 26 is this register; section 2 defines "register" as a register maintained under section 16(2).

How territorial jurisdiction works

The local limits of each Assistant Commissioner's area are fixed by the State Government under section 8. Three consequences follow:

  • Registration is not chosen by the trust. It follows the place of the principal office or principal place of business declared in the application.
  • A trust with property in several areas is still registered by one Assistant Commissioner, the one in charge under section 16(1). Where trust property lies in more than one area, section 25 requires that officer to send copies of the entries to the other Assistant Commissioners.
  • If two applications for the same trust are filed before different Assistant Commissioners, section 17(6) and (7) decide which of them proceeds; see our article on section 17.

A trust whose head office is outside Rajasthan is reached through its working trustee in the State, as clause (18)(b) of section 2 provides, and the declared principal office in the application then decides the officer.

The register and what depends on it

Much of Chapter V depends on the register:

Later sectionLink to the register
21Entries are made in the register in accordance with the finding of the Assistant Commissioner or the Commissioner's decision on appeal.
22A suit may be filed to have an entry cancelled or modified.
23Changes in the entries are reported by the working trustee.
26A court sends a copy of its decision so that an entry can be made or amended.
29A suit on behalf of a public trust that is required to be registered but is not registered cannot be heard.

Our article on sections 20 to 22 explains how entries are made and challenged.

What the section does not say

The text of section 16 does not set out the form of the register or of the other books. It leaves them to the rules. Our article on rules 16 to 19 of the Rajasthan Public Trust Rules, 1962 covers the registers kept by Assistant Commissioners, the application, the fee and the certificate. The section also says nothing about public access to the register; inspection rights in the Act are in section 36 and relate to specified documents.

Worked example

An invented trust, Shri Laxmi Narayan Dharmarth Nyas, has its principal office in Bikaner and a farm in another district. The application declares the Bikaner office as the principal office. Under section 16(1), the Assistant Commissioner for the Bikaner area is in charge of registration. Once the entries are made, section 25 requires him to send copies to the Assistant Commissioner of the area where the farm lies. The trust's working trustee, Mr Ramesh Vyas, should therefore state the principal office carefully, since that statement decides the officer.

Practical checklist

  1. Confirm that a notification applies Chapter V to the trust.
  2. Identify the principal office or principal place of business that the application will declare.
  3. Find the Assistant Commissioner whose area contains that place.
  4. Prepare the application in the form prescribed (section 17).
  5. After registration, keep a copy of the entries for the trust's own records.

Need help with registration papers?

The right officer, the right declaration of the principal office and a complete application save weeks later. Our team can prepare the registration file for a trust in Rajasthan and check it against the Act before it is filed. You can ask about compliance documentation for your trust.

Key takeaways

  • The Assistant Commissioner whose area contains the declared principal office or principal place of business is in charge of registering the trust.
  • He must maintain a register of public trusts and other books and registers in the prescribed form.
  • Chapter V applies only to the classes of trusts notified under section 1(4).
  • Property in other areas is dealt with through section 25 copies, not a second registration.
  • The form of the register is left to the rules.

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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 Section 16

  • 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.

Which officer registers a public trust in Rajasthan?

The Assistant Commissioner in whose area the principal office or principal place of business, as declared in the application, is situated (section 16(1)).

What if the trust has property in more than one area?

One Assistant Commissioner registers it. Section 25 requires him to send copies of the entries to the others whose areas contain trust property.

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Section 16: 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.

The Assistant Commissioner in whose area the principal office or principal place of business, as declared in the application, is situated (section 16(1)).

One Assistant Commissioner registers it. Section 25 requires him to send copies of the entries to the others whose areas contain trust property.

The register maintained by the Assistant Commissioner under section 16(2), as defined in section 2.

The rules. Section 16(2) says "in such form as may be prescribed".

Only those to which Chapter V has been applied by notification under section 1(4).

Section 2(18)(b) treats the person in charge of the management of the trust's property in Rajasthan as the working trustee; the application declares the principal office.