Sections 18 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 18 to 21 of the Madhya Pradesh Public Trusts Act, 1951 finish the accounts chapter in Madhya Pradesh. A public trust above a printed income figure submits an annual budget, a person having interest may inspect the budget, balance sheet, income and expenditure account and audit report at the Registrar's office, may obtain certified copies, and the working trustee furnishes the returns and statements that the Rules prescribe.
This article explains sections 18 to 21 of the Madhya Pradesh Public Trusts Act, 1951 (M.P. Act No. 30 of 1951) as amended up to the date of the English text consulted on 3 October 2026 (published without amendment footnotes; bracketed words show that the State has amended it). Check the current text with the State's Devasthan Department or Registrar of Public Trusts before relying on it.
Section 18: the working trustee of a trust whose gross annual income exceeds one thousand rupees (as printed) submits a budget of probable receipts and disbursements for the following year, before the prescribed date and in the prescribed form. Section 19: the budget, balance sheet, income and expenditure account and audit report are open to inspection in the Registrar's office by any person having interest, on the prescribed fee. Section 20: the Registrar grants certified copies on application, on conditions and fees prescribed. Section 21: the working trustee furnishes the returns and statements that are prescribed.
Section 18: the budget
"The working trustee of every public trust, the gross annual income of which exceeds one thousand rupees shall, in each year, submit to the Registrar before such date and in such form as may be prescribed a budget showing the probable receipts and disbursements of the trust properly during the following year." The printed word "properly" is a typing slip for "property".
Three features: the duty is the working trustee's; it applies to a trust whose gross annual income exceeds the figure printed in the published copy, one thousand rupees; and the date and form are left to the Rules. Rule 15 of the Madhya Pradesh Public Trusts Rules, 1962 prescribes Form XIII and says the budget is submitted one month before the date on which the ensuing budget year of the trust, as approved by the Registrar, is due to commence; details are in rules 15 to 19. Section 33(1) of the Act does not name section 18. The general penalty in section 33(2) covers a contravention for which no specific penalty has been provided, a fine up to two hundred and fifty rupees as printed, and rule 18 separately provides a fine up to two hundred rupees for a breach of rule 15, as printed. Our financial statement preparation team can prepare the budget in the prescribed form.
Section 19: inspection
"The budget, the balance-sheet and the income and expenditure account and audit report, if any, of a public trust shall be open to inspection in the office of the Registrar by any person having interest in such trust on payment of such fee as may be prescribed."
Four documents are open: the budget, the balance sheet, the income and expenditure account and the audit report (if any). The person must have an interest in the trust, and inspection takes place at the Registrar's office on payment of the prescribed fee. The register of public trusts itself is not named in this section.
Section 20: certified copies
"Subject to such conditions and on payment of such fee as may be prescribed, the Registrar shall, on an application made by any person having interest in a public trust grant to such person a certified copy of all or any of the documents referred to in Section 19." The word is "shall": subject to the prescribed conditions and fee, the Registrar must grant the copy. Rule 16 of the Rules says the fees for inspection and certified copies and the conditions "shall be the same as those prescribed for the inspection and supply of copies of judicial records of the Court". The text consulted does not print those fees, and none is stated here.
Section 21: returns and statements
"The working trustee of a public trust shall furnish to the Registrar such returns and statements as may be prescribed." The text consulted contains no rule that lists returns for this section; the Rules in the published copy deal with the budget, the audit and the balance sheet, and they do not set out a separate return. The Registrar also has power under section 22(c), explained in sections 22 to 24, to call for any return, statement, account or report he thinks fit from the trustees or any person connected with the trust.
The four sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 18 | Budget | Annual budget for trusts above the printed income figure; date and form as prescribed |
| 19 | Inspection | Four documents open to inspection in the Registrar's office, on prescribed fee |
| 20 | Certified copies | Registrar grants copies on application, on prescribed conditions and fees |
| 21 | Returns and statements | Working trustee furnishes those prescribed |
Worked example
An invented trust, Shri Satna Jain Mandir Samiti, has gross annual income above the printed figure. Its working trustee, Mr Pradeep Jain, submits the budget in Form XIII one month before the budget year begins. A donor, Mrs Rekha Shah, who has an interest in the trust, applies to the Registrar to inspect the balance sheet and the audit report, pays the prescribed fee and then applies for certified copies. Mr Jain also files the returns the Registrar has prescribed.
Practical points
- Check the trust's gross annual income against the printed figure to see whether a budget is due.
- Use Form XIII and submit it before the date the Rules give.
- Keep the balance sheet and income and expenditure account ready for inspection.
- Treat a request for inspection or copies from a person having interest as one the Registrar must handle.
- Keep a record of every return you furnish to the Registrar.
Need help with budgets and returns?
A budget prepared on time and documents ready for inspection show a trust in good order. We can prepare the budget, keep a calendar of returns and review the documents a donor might ask to see. Reach us through financial statement preparation to begin.
Key takeaways
- A trust with gross annual income above the printed figure of one thousand rupees submits an annual budget (section 18).
- The budget, balance sheet, income and expenditure account and audit report are open to inspection by a person having interest (section 19).
- The Registrar grants certified copies on application, subject to prescribed conditions and fees (section 20).
- Fees for inspection and copies follow those for judicial records of the Court under the Rules (rule 16).
- The working trustee furnishes the returns and statements prescribed (section 21).
Read next
- Sections 15 to 17 of the Madhya Pradesh Public Trusts Act, 1951: accounts, audit and the auditor's report
- Sections 22 to 24 of the Madhya Pradesh Public Trusts Act, 1951: Registrar's powers, procedure and appeal
- Rules 15 to 19 of the Madhya Pradesh Public Trusts Rules, 1962: budget, fees, inquiry, penalty and repeal
Disclaimer: Based on the English texts of the Madhya Pradesh Public Trusts Act, 1951 and Madhya Pradesh Public Trusts Rules, 1962, as consulted on 3 October 2026; those copies do not state the date of their 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.