Madhya Pradesh 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 22 to 24 of the Madhya Pradesh Public Trusts Act, 1951 form the control chapter of the Act in Madhya Pradesh. Section 22 gives the Registrar powers of entry, inspection and calling for papers. Section 23 lets him ask for an explanation after an auditor's report and, after an inquiry, fix a loss and a surcharge. Section 24 gives the aggrieved person ninety days to apply to the Court.
This article explains sections 22 to 24 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 22: the Registrar may enter and inspect trust property, call for or inspect proceedings, books and accounts, and call for any return, statement, account or report, giving the trustee reasonable notice and respecting religious practices. Section 23: if the auditor's report shows material defects, he may ask the working trustee for an explanation; after an inquiry and opportunity to the person concerned, he determines the loss, who is responsible and the amount surcharged, payable within the time he fixes. Section 24: an aggrieved person may apply to the Court within ninety days from the decision to set it aside; the Court may confirm, reverse, modify or remit, and an appeal lies from its decision.
Section 22: powers of the Registrar
The Registrar has powers:
- (a) "to enter on and inspect or cause to be entered on and inspected any property belonging to a public trust";
- (b) "to call for or inspect any extract from any proceedings of the trustees of any public trust or any book or account in the possession of or under the control of the trustees"; and
- (c) "to call for any return, statement, account or report which he may think fit from the trustees or any person connected with a public trust".
Proviso. "In entering upon any property belonging to the public trust the officer making the entry shall give reasonable notice to the trustee and shall have due regard to the religious practices or usages of the trust." The proviso applies to entry on property; it does not apply to calling for books. The section gives powers to "the Registrar", and section 34A, covered in sections 28 to 34A, lets him delegate powers to a revenue officer not below the rank of Sub-Divisional Officer.
Section 23: procedure after the auditor's report
Sub-section (1): explanation. "If the report of the auditor made under Section 17 shows, in the opinion of the Registrar, material defects in the administration of the public trust, the Registrar may require the working trustee to submit an explanation thereon within such period as he thinks fit." The trigger is the auditor's report, as the Registrar reads it. The explanation is submitted within the period he fixes.
Sub-section (2): inquiry and determination. If, "on the consideration of the report of the auditor, the accounts and explanation, if any, furnished by the working trustee, the Registrar is, after holding an inquiry in the prescribed manner and giving opportunity to the person concerned, satisfied that the trustees or any other person has been guilty of gross negligence, a breach of trust, misapplication or misconduct which has resulted in the loss to the public trust he shall determine":
| Clause | Determination |
|---|---|
| (a) | The amount of loss caused to the public trust |
| (b) | Whether such loss was due to any breach of trust, misapplication or misconduct on the part of any person |
| (c) | Whether any of the trustees, or any other person, is responsible for the loss |
| (d) | The amount which any of the trustees or any other person is liable to pay to the public trust for the loss |
Clause (d) of the printed text reads "the amount while any of the trustees", a typing slip for "which".
Sub-section (3): payment. "The amount surcharged on any trustee or other person in accordance with clause (d) of sub-section (2) shall, subject to any order of the Court under Section 24, be paid by the trustee or person surcharged within such time as the Registrar may fix." If it is not paid, section 31 allows recovery as an arrear of land revenue, as covered in sections 28 to 34A.
The Rules. Rule 17 of the Madhya Pradesh Public Trusts Rules, 1962 describes the inquiry: if the Registrar finds a prima facie case, he fixes a date and serves notice on the working trustee or others concerned, hears them and takes evidence, makes any further inquiry, records his findings and reasons and, where gross negligence, breach of trust, misapplication or misconduct causing loss is held, passes an order which is final and conclusive subject to section 24. See rules 15 to 19.
Section 24: appeal to the Court
Sub-section (1). "Any person aggrieved by the decision of the Registrar under Section 23 may, within ninety days from the date of the decision apply to the Court to set aside the said decision."
Sub-section (2). The Court, "after taking such evidence as it thinks fit, may confirm, reverse or modify the decision or remit the amount of the surcharge and make such orders as to cost as it thinks proper".
Sub-section (3). "Pending disposal of the application under sub-section (2) all proceedings for surcharge may, on sufficient reasons being shown for the grant of a stay order, be stayed."
Sub-section (4). "An appeal shall lie against the decision of the Court under sub-section (2) as if such decision was a decree from which an appeal ordinarily lies."
Points to note: the "Court" is the principal Civil Court of original jurisdiction in the district (section 2(1)); the period is ninety days from the date of the decision, which this article does not convert into a date; stay is not automatic and needs sufficient reasons. If you have received an explanation notice or a surcharge order, our legal dispute resolution team can advise on the reply and the application to the Court.
The three sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 22 | Powers | Entry and inspection with reasonable notice; call for books; call for returns |
| 23 | After the report | Explanation; inquiry; loss, responsibility and amount surcharged |
| 24 | Appeal | Court application within ninety days; confirm, reverse, modify or remit; stay on sufficient reasons; appeal as from a decree |
Worked example
An invented trust, Shri Jabalpur Sanskrit Pathshala Trust, files an auditor's report that shows cash taken from the trust by the former manager, Mr Ramesh Namdev, without any voucher. The Registrar, in his opinion, finds material defects and asks the working trustee for an explanation. Not satisfied, he holds an inquiry under rule 17, gives Mr Namdev notice and a hearing, finds a loss due to misappropriation and fixes the amount he is liable to pay. Mr Namdev applies to the Court within ninety days and asks for a stay; the Court may stay recovery for sufficient reasons and, after evidence, confirm, reverse or modify the decision.
Practical points
- Give the Registrar's officer reasonable access when he gives notice of entry.
- Answer an explanation notice within the period fixed, with documents.
- Attend the inquiry and bring evidence; the decision follows the inquiry.
- If surcharged, count ninety days from the date of the decision and take advice.
- Ask the Court for a stay if recovery is imminent; it is not automatic.
Need help with an explanation notice or surcharge?
A surcharge order can fall on a trustee personally, and the time to challenge it is short. We can prepare your explanation, defend the inquiry and draft the application to the Court. Contact us through legal dispute resolution to begin.
Key takeaways
- The Registrar may enter and inspect trust property, inspect books and call for returns (section 22).
- He must give reasonable notice before entering and have regard to religious practices.
- After an auditor's report showing material defects, he may seek an explanation and, after an inquiry, determine loss and a surcharge (section 23).
- An aggrieved person may apply to the Court within ninety days (section 24).
- The Court may confirm, reverse, modify or remit the surcharge, and a stay needs sufficient reasons.
Read next
- Sections 18 to 21 of the Madhya Pradesh Public Trusts Act, 1951: budget, inspection, copies and returns
- Sections 25 to 27 of the Madhya Pradesh Public Trusts Act, 1951: vacancies and application to court for directions
- 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.