Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)in 3 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 19 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 20 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 41 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 49 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 262 days 11 OCTGSTR-1 · Outward supplies · Sep 2026due today 15 OCTPF & ESI · Contributions · Sep 2026in 4 days
All due dates

Sections 18 and 19 of the Rajasthan Public Trusts Act, 1959: the inquiry on a registration application and the Assistant Commissioner's findings

On receiving an application under section 17, or an application by a person having interest, or on his own motion, the Assistant Commissioner must inquire in the prescribed manner...

Published
Updated
Reading time
7 min
Views
10
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 11, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 18 and 19 of the Rajasthan Public Trusts Act, 1959 describe what happens after a public trust in Rajasthan applies for registration. The Assistant Commissioner must inquire into eight listed matters after giving public notice, invite objections within sixty days, and then record written findings with reasons.

This article explains sections 18 and 19 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 inquiry sits

Chapter V applies only to the class or classes of public trusts that the State Government has notified under section 1(4); the notifications are not part of the text consulted. The inquiry follows the application described in section 17. For background on the State registration route, see our post on trust registration in Rajasthan under the Rajasthan Public Trusts Act. A trust that wants its papers checked before the inquiry can ask for compliance documentation support.

Who can start the inquiry

Section 18(1) says the Assistant Commissioner makes the inquiry on any of three triggers:

  1. receipt of an application under section 17;
  2. an application made by any person having interest in a public trust; or
  3. his own motion.

The second and third triggers mean the inquiry need not wait for the working trustee. A person having interest, as defined in section 2(9), such as a worshipper of a temple, a disciple of a math, a member of a society or a beneficiary, can ask for it.

The eight matters of inquiry

The inquiry is held in the prescribed manner "for the purpose of ascertaining" the following:

ClauseMatter
(i)Whether a trust exists and whether it is a public trust.
(ii)Whether any property is the property of the trust.
(iii)Whether the whole or any substantial portion of the subject matter of the trust is situate within his jurisdiction.
(iv)The names and addresses of the working trustee and the manager.
(v)The mode of succession to the office of trustee.
(vi)The origin, nature and objects of the trust.
(vii)The amount of gross average annual income and expenditure.
(viii)The correctness or otherwise of any other particulars furnished under section 17(4).

Clauses (i) and (ii) are the decisive ones. If the Assistant Commissioner finds no public trust, or that a property is not trust property, that will shape what is entered in the register. Clause (iii) links back to territorial jurisdiction under section 16.

Public notice and objections

Section 18(2) requires the Assistant Commissioner to give public notice of the inquiry in the prescribed manner. The notice must invite all persons having interest in the public trust to file objections "within sixty days". The text of the section does not say from what date the sixty days run; the prescribed manner of notice in the Rules fills that gap. Our article on rules 20 and 21 of the Rajasthan Public Trust Rules, 1962 covers how the inquiry is held and the notice given.

For a person having interest, this is the window for raising a claim that property belongs to the trust, or that it does not, or that particulars in the application are wrong. The finding that follows is the one against which the appeal in section 20 lies.

Section 19: the finding

On completion of the inquiry, the Assistant Commissioner "shall record his findings with the reasons therefore as to the matters mentioned in the said section". Three things follow from the wording:

  • The finding must cover the matters listed in section 18, so it is a structured decision and not a single yes or no.
  • Reasons must be given. A finding without reasons does not meet the section.
  • The finding is the base for the next steps: an appeal to the Commissioner under section 20 and entries in the register under section 21. See sections 20 to 22.

Section 19 does not state a time within which the finding must be recorded. If a trust is waiting, the practical step is to ask the Assistant Commissioner's office about the stage reached.

Sections 18 and 19 and later changes

The same pattern is reused later. Under section 23(3), a finding on a reported change is treated like a finding under section 19, and section 24 allows a further inquiry on particulars that were not inquired into earlier. So the discipline of notice, hearing and reasoned finding runs through Chapter V.

Worked example

An invented math, Shri Bhairav Dham Math, Ajmer, has applied for registration. The Assistant Commissioner publishes notice and invites objections within sixty days. A disciple, Ms Radha Devi, files an objection saying a plot is in fact held by the math. The Assistant Commissioner inquires into clause (ii) among the eight matters and records a finding, with reasons, on whether the plot is trust property. If the head of the math is aggrieved by that finding, an appeal lies to the Commissioner under section 20, and the register entries follow the final finding.

Practical points for the working trustee

  • Keep the deed, the property list and the income and expenditure records ready, because clauses (ii), (vii) and (viii) test them.
  • Watch the public notice period and any objection filed by a person having interest.
  • Ask for a copy of the finding and read the reasons before deciding on an appeal.
  • Do not treat the finding as final until the appeal period in section 20 has been considered.

Need help with a registration inquiry?

If your trust is facing an inquiry, objections or a finding you disagree with, our team can organise the records and explain the next step in plain terms. We can help with compliance documentation for the inquiry stage.

Key takeaways

  • The inquiry can start on the working trustee's application, a person having interest's application or the Assistant Commissioner's own motion.
  • Eight matters are inquired into, from the existence of a public trust to the correctness of the section 17(4) particulars.
  • Public notice invites objections from persons having interest within sixty days.
  • The Assistant Commissioner records written findings with reasons.
  • Chapter V applies only to classes notified under section 1(4).

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 Sections 18 and 19

  • 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.

Can someone other than the trustee start the registration inquiry?

Yes. Under section 18(1), a person having interest can apply, and the Assistant Commissioner can act on his own motion.

How long do objectors have?

Section 18(2) invites objections within sixty days; the Rules govern the manner of notice.

An NGO is trusted for its work and funded for its paperwork.

— TaxClue NGO & Trust Desk

Sections 18 and 19: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Yes. Under section 18(1), a person having interest can apply, and the Assistant Commissioner can act on his own motion.

Section 18(2) invites objections within sixty days; the Rules govern the manner of notice.

Eight matters, including whether a public trust exists, what property belongs to it, the trustees, the succession, objects, income and expenditure, and the correctness of the section 17(4) particulars.

Yes. Section 19 requires findings "with the reasons therefore".

The text of section 19 states none.

Yes, by appeal to the Commissioner under section 20, covered in our article on sections 20 to 22.