Section 26 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. Section 26 keeps the register of public trusts in line with decisions. When a court decides a question about a public trust, a copy of the decision goes to the Charity Commissioner, who has the register entries made or amended to match; the same applies to the Charity Commissioner's own decisions and orders.
This article explains section 26 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 this section, but the current text should be checked on the Charity Commissioner's website before relying on it.
A court of competent jurisdiction that decides a question relating to a public trust, which the Act does not expressly or impliedly bar it from deciding, must send a copy of the decision to the Charity Commissioner. The Charity Commissioner causes the entries in the register to be made or amended in accordance with the decision. Those entries cannot be altered unless the decision is varied in appeal or revision and are otherwise final and conclusive. Sub-section (2) applies the same rule to the Charity Commissioner's own decisions and orders.
Sub-section (1): court decisions
Section 26 was renumbered as sub-section (1) by Mah. 20 of 1971, s. 12(1), and the marginal heading was substituted by s. 12(1)(c), as the footnotes show. The sub-section has four working parts. Where a decision has been given and the register still shows the old position, legal dispute resolution support can help you follow it up.
| Part | Words of the section | What it means |
|---|---|---|
| Who | "Any Court of competent jurisdiction deciding any question relating to any public trust which by or under the provisions of this Act is not expressly or impliedly barred from deciding" | The duty arises only for a question the court was allowed to decide. If the Act bars the court from deciding a question, the section does not apply to a decision on it. |
| Duty of the court | "shall cause copy of such decision to be sent to the Charity Commissioner" | The court sends the copy. The text does not say the trust must do so, although a trust may well follow up. |
| Duty of the Charity Commissioner | "shall cause the entries in the register kept under section 17 to be made or amended in regard to such public trust in accordance with such decision" | The register follows the decision. Section 17 is not set out in this article. |
| Finality | "The entries so made or amended shall not be altered except in case where such decision has been varied in appeal or revision by a court of competent jurisdiction. Subject to such alterations, the entries made or amended shall be final and conclusive." | A later appeal or revision can change the entry; nothing else can. |
The words "The entries so made or amended" and "entries made or amended" replaced "The amendments so made" and "amendments made" by Mah. 20 of 1971, s. 12(1)(a) and (b), as the footnotes print.
Which questions fall outside?
The Act leaves some questions to the Charity Commissioner or to other authorities and bars courts from deciding them. The bar is found in the provisions on jurisdiction; see Sections 80 and 81 and Sections 78 and 79 on deciding whether a trust exists and is a public trust. Section 26 does not widen a court's jurisdiction; it only deals with the effect of a decision the court was entitled to make.
Sub-section (2): the Charity Commissioner's own decisions
Sub-section (2) was added by Mah. 20 of 1971, s. 12(2). It says that where the Charity Commissioner "decides any question in relation to any public trust or passed any order in relation thereto", he "shall also cause the entries in such register to be made or amended in regard to such public trust in accordance with the decision so given or order passed by him". Thereupon, the provisions of sub-section (1) "shall apply in relation to entries so made or amended as they apply in relation to entries made or amended according to the decision or order of a court".
So an entry that follows a decision of the Charity Commissioner has the same finality as one that follows a court decision: it is not to be altered except where the decision has been varied in appeal or revision by a court of competent jurisdiction, and subject to that it is final and conclusive.
Section 27 is repealed
The official text records that section 27 (stamping of scrips) was repealed by Bom. 39 of 1951, s. 2, First Schedule. Nothing in section 27 survives in the 2018 text.
Why trustees should care
A trust that wins or loses a case on a question about its identity, trustees, property or objects should check that the register follows the decision. If it does not, the register can mislead buyers, banks and officers. Practical steps:
- Get a certified copy of the decision when the court pronounces it.
- Confirm that a copy has reached the Charity Commissioner, and ask the registration office whether the entry has been made or amended.
- Inspect the register after the officer says it is done, and compare it with the decision.
- Watch the appeal period. If the decision is varied in appeal or revision, the entry follows the varied decision.
Illustration. A civil court in Solapur decides, in a suit between two groups of trustees, who is the lawful trustee of a trust. The court sends a copy of its decision to the Charity Commissioner under section 26(1). The Charity Commissioner has the register amended. Later a higher court varies the decision in appeal. The entry is then altered in line with the varied decision; until then, it is final and conclusive. In another case, the Charity Commissioner himself decides a question about a trust; sub-section (2) requires him to have the register changed to match.
For suits by and against public trusts, see Section 50, and for the court's notice to the Charity Commissioner in certain proceedings, see Section 56B.
Need help getting the register corrected?
If a court or the Charity Commissioner has decided a question about your trust and the register has not been updated, or an entry does not match the decision, our team can help you take the right steps. Contact us for legal dispute resolution support.
Key takeaways
- A court deciding a question about a public trust that it is not barred from deciding must send a copy of the decision to the Charity Commissioner (s.26(1)).
- The Charity Commissioner has the register entries made or amended in accordance with the decision.
- The entries are not altered unless the decision is varied in appeal or revision, and are otherwise final and conclusive.
- The Charity Commissioner's own decisions and orders lead to entries in the same way (s.26(2), added in 1971).
- Section 27 (stamping of scrips) is repealed.
Read next
- Section 50: suits relating to public trusts
- Section 56B: notice to the Charity Commissioner in suits on charitable purposes
- Sections 78 and 79: deciding whether a trust exists and is a public trust
- Public trust registration in Maharashtra under the BPT Act
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.