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Section 2 of the Rajasthan Public Trusts Act, 1959: definitions of public trust, working trustee, religious endowment, charitable endowment and person having interest

A public trust in Rajasthan is an express or constructive trust for a public, religious or charitable purpose or both, and it includes a temple, a math, dharmada, any religious or...

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

Section 2 of the Rajasthan Public Trusts Act, 1959 is the dictionary of the Act in Rajasthan. It fixes who is a "working trustee", what counts as a "public trust" and who is a "person having interest", and every duty and every right of appeal in the later sections turns on these words.

This article explains section 2 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.

How the section is arranged

Section 2 opens "In this Act, unless the subject or context requires otherwise". The published copy prints the clauses as numbered items 1 to 19, cited here as clauses (1) to (19). Three carry most of the weight: public trust (11), working trustee (18) and person having interest (9). If you are unsure whether your institution falls inside these words, a legal consultation can settle the point before any duty is assumed.

The definitions at a glance

ClauseTermWhat it means, as printed
(1)Assistant CommissionerAn Assistant Devasthan Commissioner appointed under section 8, and any other Government officer notified for a specified area.
(2)BoardThe State advisory Board of public trusts under section 11.
(3)Charitable endowmentProperty given or endowed for the benefit of, or used as of right by, the community or a section of it, for objects of utility such as rest-houses, pathshalas, schools and colleges, houses for feeding the poor and institutions for education, medical relief and public health; includes the institution.
(4)CommissionerThe Devasthan Commissioner appointed under section 7.
(5)CommitteeA Regional Advisory Committee under section 13.
(6)CourtThe District Court.
(7)Hereditary trusteeA trustee whose office passes by hereditary right, is regulated by usage, or is provided for by the founder.
(8)MathAn institution for the promotion of a religion presided over by a person who imparts religious instruction or renders spiritual service to disciples, or exercises or claims headship over them; includes appurtenant places of worship or instruction.
(9)Person having interestSee below.
(10)Public securitiesSee below.
(11)Public trustSee below.
(12)RegisterA register kept under section 16(2).
(13)Religious endowmentSee below.
(14)Religious institutionAn institution for the promotion of any religion or persuasion, including a temple, math, religious establishment or place of worship or religious instruction.
(15)Specific endowmentProperty or money endowed for a specific service or charity in a religious institution.
(16)TempleA place, by whatever name known, used as a place of public religious worship and dedicated to, or for the benefit of, or used as of right by a community or any section of it.
(17)TrusteeA person in whom the trust property is vested, alone or with others, including a manager.
(18)Working trusteeSee below.
(19)Words from the Indian Trusts ActWords not defined here but defined in the Indian Trusts Act, 1882 (Central Act 2 of 1882) carry the meanings given there.

Public trust

Clause (11) says a "public trust" means an express or constructive trust for either a public, religious or charitable purpose or both. It includes a temple, a math, dharmada or any other religious or charitable endowment or institution, and a society formed for a religious or charitable purpose or for both. A registered society can therefore also be a public trust for this Act. Our article on the Rajasthan Societies Registration Act, 1958 explains that separate society law.

Religious endowment

Clause (13) covers all property belonging to, given or endowed for the support of a religious institution, or for any service or charity connected with it. It includes the premises, any idols installed there, and any public charity associated with a festival or observance of a religious character. It does not include personal gifts to a trustee, hereditary trustee, working trustee, service-holder or other employee. A gift handed to a priest personally therefore falls outside the endowment.

Working trustee

Clause (18) defines the "working trustee" as any person who, for the time being, alone or with others, administers the trust property of any public trust. It includes the manager and:

  • in the case of a math, the head of the math; and
  • for a public trust whose principal office or principal place of business is outside the State of Rajasthan, the person in charge of the management of the property and administration of the trust in the State.

The working trustee applies for registration under section 17, reports changes under section 23 and keeps accounts under section 32.

Person having interest

Clause (9) says a person having interest includes:

Kind of trustPerson having interest
TempleA person entitled to attend, or in the habit of attending, worship or service, or entitled to partake, or in the habit of partaking, in the distribution of gifts.
MathA disciple of the math, or a person of the religious persuasion to which it belongs.
Society registered or deemed registered under the Rajasthan Societies Registration Act, 1958 (Rajasthan Act 28 of 1958) or an analogous law in force in the StateAny member of the society.
Any other public trustAny beneficiary.

Because the word is "includes", the list is not shown as exhaustive. The definition decides who may ask for an inquiry (section 18), appeal (section 20), sue (section 22) and inspect records (section 36).

Public securities

Clause (10) lists securities of the Central Government or any State Government; stocks, debentures or shares in railway or other public-sector companies whose interest or dividends the Central or a State Government has assured; and securities expressly authorised by State Government order. The term is used in the investment rule in section 30.

Worked example

An invented body, Shri Ram Seva Samiti, Jodhpur, is a society running a dharamshala and a meal service for pilgrims. Under clause (11) a society formed for a charitable purpose is a public trust. Its secretary, Ms Mamta Rathore, administers the property, so she is its working trustee under clause (18). A long-standing member who objects to a register entry is a person having interest under clause (9)(c). Whether the registration Chapter has reached the Samiti depends on a notification under section 1.

Need help with the Rajasthan Public Trusts Act?

If you are unsure whether your temple, math, dharmada or society is a public trust under this Act, or who in your institution is the working trustee, our team can read the deed and the Act together and give you a clear note. Begin with a legal consultation on your institution's status.

Key takeaways

  • "Public trust" covers express and constructive trusts, temples, maths, dharmada, religious and charitable endowments and societies formed for such purposes.
  • The working trustee includes the manager, the head of a math and, for a trust based outside Rajasthan, the person in charge of its Rajasthan property.
  • "Person having interest" differs for a temple, a math, a society and any other trust, and decides who may object, appeal or inspect.
  • Personal gifts to a trustee or employee are outside the definition of religious endowment.
  • Words defined in the Indian Trusts Act, 1882 but not in this Act take that meaning.
  • Whether a trust must register depends also on the notification 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 Section 2

  • 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.

Is a registered society a public trust under the Rajasthan Public Trusts Act, 1959?

Clause (11) includes a society formed either for a religious or charitable purpose or for both within the meaning of public trust. Clause (9)(c) separately names societies under the Rajasthan Societies Registration Act, 1958.

Who is the working trustee of a math?

Clause (18)(a) says the head of the math is included in the term working trustee.

The right form filed late and the wrong form filed on time cause the same trouble — file the right one on time.

— TaxClue Compliance Desk

Section 2: 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.

Clause (11) includes a society formed either for a religious or charitable purpose or for both within the meaning of public trust. Clause (9)(c) separately names societies under the Rajasthan Societies Registration Act, 1958.

Clause (18)(a) says the head of the math is included in the term working trustee.

Under clause (18)(b), the person in charge of the management of the property and administration of the trust in the State is the working trustee.

A person entitled to attend or in the habit of attending worship or service, or entitled to partake or in the habit of partaking in the distribution of gifts, under clause (9)(a).

Clause (6) says the District Court.

No. A hereditary trustee under clause (7) is defined by how the office passes; a working trustee under clause (18) is defined by who administers the property. One person can be both.

Yes, in clause (10), covering Government securities, certain public-sector company stocks and securities authorised by State Government order.