Change Report 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 23 and 24 of the Rajasthan Public Trusts Act, 1959 keep the register of a public trust in Rajasthan up to date. The working trustee must report a change in a registered entry within ninety days, and the Assistant Commissioner may inquire into the change or into particulars that were never inquired into.
This article explains sections 23 and 24 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 a change occurs in any entry in the register, the working trustee must report it within ninety days of the change, in the prescribed form and manner; he may also report a change desired in the interest of administration (section 23(1)). The Assistant Commissioner may inquire, record a finding with reasons, and amend the entries (section 23(2)-(4)). Under section 24, if particulars were never inquired into, he may make a further inquiry and make or amend entries. Chapter V applies only to classes notified under section 1(4).
The notification point
Sections 23 and 24 are in Chapter V, which applies only to the class or classes of public trusts notified under section 1(4); the notifications are not part of the text consulted. If your trust's class is covered, the register entries made after the inquiry become the baseline against which every later change is measured. Our compliance documentation team can prepare change reports and keep track of the ninety-day periods.
Section 23: changes
Sub-section (1): the duty to report. Two situations are covered.
| Situation | Working trustee's step |
|---|---|
| A change occurs in any of the entries recorded in the register | Report the change to the Assistant Commissioner within ninety days from the date the change occurs, in the prescribed form and manner. |
| A change is desired in those entries in the interest of the administration of the trust | The working trustee "may" report the proposed change in the prescribed form and manner. |
The first is a duty with a time limit. The second is a facility for a trustee who wants an entry altered; the text gives no time limit for it. The entries to which this applies are those made after the inquiry under sections 18 and 19: the trust's objects, trustees, mode of succession, property, income and similar particulars. Our article on rules 22 to 24 of the Rajasthan Public Trust Rules, 1962 covers the working trustee's report of changes.
Sub-section (2): inquiry. To verify the correctness of the entries or to find out whether a change has occurred in any registered particular, the Assistant Commissioner "may hold an inquiry". This power is not limited to cases where a report has been made.
Sub-section (3): finding. If, after such inquiry as he considers necessary, either on a report under sub-section (1) or otherwise, the Assistant Commissioner is satisfied that a change has occurred or is necessary in any entry, he records a finding with reasons. The provisions of "section 29" are said to apply to that finding as they apply to a finding under section 19. The published copy prints "section 29", which is the bar on suits by unregistered trusts and does not deal with findings; the context (the appeal route that follows a section 19 finding is in section 20) suggests a drafting slip. Check the official text.
Sub-section (4): amendment. The Assistant Commissioner causes the entries to be amended in accordance with the finding or, if an appeal has been filed, in accordance with the Commissioner's decision. Sections 21 and 22 apply to the amended entries as they apply to original entries. So an amended entry is published, is final and conclusive subject to the Act, and can be challenged by a civil suit within the period set by section 22; see sections 20 to 22.
Section 24: further inquiry
Section 24 deals with a gap left by the first inquiry. If at any time after entries or amended entries are made under section 21 or section 23, it appears to the Assistant Commissioner that any particulars relating to a public trust, which were not the subject matter of the inquiry under section 18 or section 23(2), "has remained to be inquired into", he may make further inquiry in the prescribed manner, record his findings, and make or amend entries according to the decision.
The provisions of sections 19, 20, 21, 22 and 23 apply, so far as may be, to the further inquiry, the findings and the entries. That brings back the written finding with reasons, the appeal, the publication and the civil suit.
What the sections do not say
- The text of section 23(1) gives no definition of a "change"; it speaks of "any change in any of the entries recorded in the register".
- No consequence for failing to report within ninety days is stated in section 23. Penalties, if any, are in Chapter XII; see our article on sections 67 to 70.
- Section 24 sets no time limit for further inquiry; it applies "at any time" after entries are made.
Worked example
An invented trust, Shri Parshuram Sabha Trust, Pali, is registered with Mr Hemant Joshi as working trustee. He moves out of the State and the Sabha appoints Mr Dinesh Purohit in his place. This is a change in an entry (the name and address of the working trustee). The new working trustee reports it to the Assistant Commissioner within ninety days of the change in the prescribed form. The Assistant Commissioner may inquire, record a finding with reasons and amend the register. Later, he notices that the trust's second property was never inquired into; under section 24 he may hold a further inquiry and amend the entries again.
Practical checklist
- Keep a dated record of every change in trustees, address, property, objects or succession.
- Calendar the ninety days from the date of the change.
- Use the prescribed form and manner.
- Keep copies of what you send and of the Assistant Commissioner's finding.
- Watch the appeal and suit periods after any amended entry.
Need help keeping the register current?
A missed report can leave the register out of step with the trust's real position. Our team can track changes, prepare the reports and answer an inquiry from the Assistant Commissioner. Ask us about compliance documentation for ongoing reporting.
Key takeaways
- The working trustee must report a change in any register entry within ninety days, in the prescribed form and manner.
- A trustee may also report a change he wants made in the interest of administration.
- The Assistant Commissioner may inquire, record a finding with reasons and amend the entries.
- Amended entries are treated like original entries for publication and civil suits.
- Section 24 allows a further inquiry into particulars not earlier inquired into.
- The cross-reference to "section 29" in section 23(3) looks like a slip in the published copy.
Read next
- Sections 20 to 22 of the Rajasthan Public Trusts Act, 1959: appeal, entries and civil suit
- Rules 22 to 24 of the Rajasthan Public Trust Rules, 1962: reporting changes and book of entries
- Sections 25 to 28 of the Rajasthan Public Trusts Act, 1959: trust property intimation and trusts by will
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.