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Section 17 of the Rajasthan Public Trusts Act, 1959: the working trustee's application for registration, the three-month limit, its particulars and the jurisdiction appeal

Within three months from the date this section applies to a public trust, or from the date the trust is created, whichever is later, the working trustee must apply to the...

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

Section 17 of the Rajasthan Public Trusts Act, 1959 is the core registration provision for public trusts in Rajasthan. The working trustee must apply to the Assistant Commissioner within three months, on the prescribed form, with ten listed particulars, a verification, the trust instrument and any record-of-rights entries.

This article explains section 17 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.

The notification point

Section 17 sits in Chapter V, which comes into force only for the class or classes of public trusts the State Government notifies under section 1(4). The notifications are not part of the text consulted, so no class of trusts is named here. The words "from the date of the application of this section to a public trust" in sub-section (1) refer to that notified date. A trust that needs a hand with the filing can ask for compliance documentation support once its class is confirmed.

Sub-sections (1) and (2): who applies, and when

Sub-section (1). Within three months from the date of application of the section to the trust, or from the date on which the trust is created, whichever is later, "the working trustee thereof shall apply" to the Assistant Commissioner having jurisdiction. The working trustee is defined in section 2 and includes the manager and, for a math, its head. The Assistant Commissioner with jurisdiction is the one in charge under section 16.

Sub-section (2). The Assistant Commissioner may, for reasons to be recorded in writing, extend the period for making the application by not more than two years. The extension is discretionary and must be supported by written reasons.

No calendar date is computed here. The three months run from the later of the two events, and the date of the notification or of creation must be taken from the documents.

Sub-section (3): the fee

Each application shall be accompanied by "such fee if any, not exceeding five rupees, and to be utilised for such purpose, as may be prescribed". That is the figure as printed in the published copy. Whether a fee is actually prescribed, and in what amount, is for the Rules; see our article on rules 16 to 19 of the Rajasthan Public Trust Rules, 1962. No other fee is stated here.

Sub-section (4): the particulars

The application shall be in the prescribed form and contain the following particulars:

ItemParticular
(i)The origin (so far as known), nature and object of the trust and the designation by which it is or shall be known.
(ii)The place of the principal office or principal place of business.
(iii)Name and address of the working trustee and the manager.
(iv)The mode of succession to the office of trustee.
(v)A list of movable and immovable trust property with a description sufficient to identify it.
(vi)The approximate value of the movable and immovable property.
(vii)The gross average annual income from movable and immovable property and other sources, based on the actual gross annual income in the three years before the application or the shorter period since creation; for a newly created trust, the estimated gross annual income.
(viii)The average annual expenditure, estimated on the expenditure incurred; for a newly created trust, the estimated annual expenditure.
(ix)The address to which communications to the working trustee or manager may be sent.
(x)Such other particulars as may be prescribed.

A proviso allows the rules to provide that, for any or all public trusts, it is not necessary to give particulars of trust property of a value and kind the rules specify. The published copy has a typing slip in clause (i) ("so far as knows"); the sense is "so far as known".

Sub-section (5): signing, verification and documents

Every application "shall be signed and verified in accordance with the manner laid down in the code of Civil Procedure, 1908 (Central Act 5 of 1908) for signing and verifying plaints". The copy prints the Act number as "v if", a typing slip. Check the current Code before relying on that cross-reference. The application must be accompanied by:

  • a copy of the instrument of trust, if one has been executed and is in existence; and
  • where the trust property includes immovable property entered in a record of rights, a copy of the relevant entries in that record.

Stamping and registration of the deed itself are separate topics; see our guides on stamp duty on a trust deed and how to register a trust deed with the Sub-Registrar.

Sub-sections (6) and (7): two applications, one officer

Sub-section (6) says no Assistant Commissioner shall proceed with an application for registration of a public trust if an application was filed earlier before another Assistant Commissioner. The Assistant Commissioner before whom the application was filed first decides which of them has jurisdiction to register the trust.

Sub-section (7) gives an appeal against that decision to the Commissioner within sixty days. Subject to the appeal, the orders under sub-section (6) are final.

What happens next

After the application, the Assistant Commissioner holds an inquiry and records findings; see sections 18 and 19. For a background guide to the Rajasthan registration route, see our post on trust registration in Rajasthan under the Rajasthan Public Trusts Act.

Worked example

An invented trust, Shri Krishna Gaushala Samiti, Sikar, runs a cow shelter and is covered by a notification of the State Government under section 1(4). Its secretary, Mr Mahesh Sharma, is the working trustee. He prepares the application: the trust's name, objects, place of its office, names of the working trustee and manager, how trustees succeed, a list of land and cash, values, three years' average income and expenditure, and a postal address. He signs and verifies it in the manner for plaints and attaches the trust deed and the record-of-rights entries for the farm land. If the time has passed, he may ask the Assistant Commissioner for an extension, which can be up to two years more and must be backed by written reasons.

Need help filing the application?

A complete application, with the right particulars and attachments, makes the Assistant Commissioner's inquiry smoother. Our team can assemble and review the registration file for your trust in Rajasthan. Speak to us about compliance documentation for the filing.

Key takeaways

  • The working trustee applies within three months from the later of the date the section applies to the trust or the date of creation.
  • The Assistant Commissioner may extend that period by not more than two years for written reasons.
  • The fee, if any, is printed as "not exceeding five rupees", as prescribed by the rules.
  • Ten particulars are listed in sub-section (4).
  • The application is signed and verified as a plaint is, with the trust instrument and any record-of-rights entries.
  • Where two applications are filed, the first Assistant Commissioner decides jurisdiction, with an appeal to the Commissioner within sixty days.

Read next

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 17

  • 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.

Who must apply for registration of a public trust in Rajasthan?

The working trustee, under section 17(1), to the Assistant Commissioner having jurisdiction.

What is the time limit?

Three months from the date the section applies to the trust or from the date of its creation, whichever is later; it can be extended by not more than two years for reasons recorded in writing.

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Section 17: 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 7 questions readers ask most on this topic.

The working trustee, under section 17(1), to the Assistant Commissioner having jurisdiction.

Three months from the date the section applies to the trust or from the date of its creation, whichever is later; it can be extended by not more than two years for reasons recorded in writing.

The published copy says "such fee if any, not exceeding five rupees", as prescribed. Check the Rules and current practice for the amount actually payable.

A copy of the instrument of trust, if executed and in existence, and, for immovable property in a record of rights, a copy of the relevant entries.

The one before whom the application was filed first decides which has jurisdiction, and an appeal lies to the Commissioner within sixty days.

No. Chapter V applies only to the classes notified under section 1(4).

Section 17(5) says the application is signed and verified in the manner the Code of Civil Procedure, 1908 lays down for plaints.