Sections 23 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.
This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Sections 23 to 25 answer three questions about jurisdiction: what happens when a trust's property lies in more than one region, whether a second inquiry can be held for a trust already registered elsewhere, and who decides when inquiries are pending before more than one officer.
This article explains sections 23, 24 and 25 as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change these sections, but the current text should be checked on the Charity Commissioner's website before relying on them.
If part of a trust's property lies in more than one region or sub-region, the officer of the region where the trust is registered forwards a copy of the entries to the officer of the other region, who enters it in a prescribed book; a copy also goes to the sub-registrar (s.23). No officer proceeds with an inquiry under section 19 or 22 for a trust already registered in another region (s.24). If inquiries are pending before more than one officer, the Charity Commissioner decides which one proceeds, and his decision is final and conclusive (s.25).
Section 23: property in several regions
Regions and sub-regions are created by the State Government (see Sections 14 to 16). A trust is registered in one of them, but its land or buildings may lie in another. Section 23 says what then happens.
| Step | Who | What the section says |
|---|---|---|
| 1 | The Deputy or Assistant Charity Commissioner of the region where the trust is registered | Forwards a copy of the entries to the Deputy or Assistant Charity Commissioner in charge of the region or sub-region where that part of the trust property is situate |
| 2 | The officer of the other region | Makes an entry in "such book as may be prescribed for the purpose" |
| 3 | The sending officer | Sends a copy of that entry "to the Sub-Registrar appointed under the Indian Registration Act, 1908, of the sub-district within the limits of which such property or part thereof is situate" |
The trigger is that "any part of the property" lies within the limits of more than one region or sub-region. The book is prescribed by the rules, which are not set out in this article. The Indian Registration Act, 1908 is named as printed; check the law now in force on registration of documents before relying on the reference.
The result is that a trust does not have to register afresh in every region. Its registration stays in one region, and the others carry a record of the part of the property that lies with them. Trustees dealing with property in another region should check that the entry was in fact made there. For title checks on trust land, compliance documentation support can help trace the entries.
Section 24: no second inquiry
Section 24 is a short bar: "No Deputy or Assistant Charity Commissioner shall proceed with an inquiry under section 19 or 22 in regard to any public trust which has been already registered in any other region or sub-region." Sections 19 and 22 are not set out in this article; read them in the current official text. The marginal heading is "Stay of inquiry".
In practice this stops a second officer from re-inquiring into a trust because some of its property lies in his region. The trust is dealt with by the officer where it is registered; the other officer's role is limited to the entry under section 23.
Section 25: only one officer holds the inquiry
Section 25(1) deals with a different problem. "If an inquiry under section 19 or 22 in regard to any public trust is pending before more than one Charity Commissioner, whether Deputy or Assistant", the Charity Commissioner "shall, on the application of any of the persons having interest in such public trust or of any Deputy or Assistant Charity Commissioner before whom such inquiry is pending or his own motion, determine which of such Deputy or Assistant Charity Commissioner shall proceed with the inquiry in regard to such trust."
A drafting point: the section uses "Charity Commissioner" in the phrase "more than one Charity Commissioner, whether Deputy or Assistant", when it plainly means more than one Deputy or Assistant Charity Commissioner. The meaning is clear from the rest of the sentence.
Section 25(2) makes the Charity Commissioner's determination "final and conclusive". After it, "no Deputy or Assistant Charity Commissioner other than the Deputy or Assistant Charity Commissioner specified by the Charity Commissioner shall proceed with the inquiry in regard to the public trust under section 19 or 22, as the case may be."
Who can ask the Charity Commissioner to decide:
- any person having interest in the public trust;
- any Deputy or Assistant Charity Commissioner before whom an inquiry is pending; or
- the Charity Commissioner himself, on his own motion.
Illustration. A school trust in Pune has a hostel in Satara. A trustee files an application in Pune; another person interested files one in Satara, and inquiries are pending in both. The trustee applies to the Charity Commissioner to determine which officer should proceed. The Charity Commissioner names one officer; from then on the other cannot proceed, and the determination cannot be re-argued before the officers because section 25(2) calls it final and conclusive.
How the three sections work together
Section 23 spreads the record of property across regions. Section 24 stops a second inquiry in a region other than the one of registration. Section 25 settles the case where two inquiries have actually begun. The first operates after registration; the second and third protect against duplicate inquiries.
For the findings that result from an inquiry, see Section 20. For the further inquiry under section 22A, see Section 22A.
Need help with trust property in more than one region?
If your trust holds land or buildings in several regions and you want the entries checked or the papers organised, our team can help. Talk to us about compliance documentation.
Key takeaways
- A trust is registered in one region; if part of its property lies in another, the registering officer forwards a copy of the entries (s.23).
- The other officer enters it in a prescribed book, and a copy goes to the sub-registrar of the sub-district (s.23).
- An officer may not proceed with an inquiry under section 19 or 22 for a trust already registered in another region (s.24).
- Where inquiries are pending before more than one officer, the Charity Commissioner decides who proceeds; his determination is final and conclusive (s.25).
- The Indian Registration Act, 1908 is named as printed in section 23; check the law now in force.
Read next
- Sections 14 to 16: regions, registration offices and the officer in charge
- Section 20: findings after the registration inquiry
- Sections 28 and 28A: trusts registered under earlier Acts and the memorandum to the sub-registrar
- How to register a public trust with the Charity Commissioner
Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.