Sections 28 and 28A 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 28 deems a public trust already registered under one of the earlier enactments listed in Schedules A and AA to be registered under this Act, after notice, hearing and findings by the Deputy or Assistant Charity Commissioner. Section 28A requires a memorandum of the immovable property entries to be sent to the sub-registrar.
This article explains sections 28 and 28A 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.
A public trust registered under any enactment specified in Schedule A or Schedule AA is deemed to have been registered under this Act from the date the Act applies to it (s.28(1)). The Deputy or Assistant Charity Commissioner issues notice to the trustee, hears him, makes the prescribed inquiry and records findings with reasons; any aggrieved person may appeal to the Charity Commissioner (s.28(2)). Under section 28A the officer sends a memorandum of the immovable property entries to the sub-registrar of the sub-district where the property lies.
Section 28(1): deemed registration
Before the 1950 Act, several earlier enactments had their own registers of trusts. Section 28(1) carries those registrations into this Act. Trustees who want the old entries compared with the new register can ask for compliance documentation support. The key words are: "All public trusts registered under the provisions of any of the enactments specified in Schedule A and Schedule AA shall be deemed to have been registered under this Act from the date on which this Act may be applied to them."
The text of the Schedules is explained in Schedules A and AA: the earlier trust laws repealed in Maharashtra. The footnotes record that "Schedule A" replaced "the Schedule" by Bom. 14 of 1951, s. 8(i), and that "and Schedule AA" was inserted by Bom. 6 of 1960, s. 15.
"From the date on which this Act may be applied to them" links the section to section 1(4): the Act applies to a trust or class of trusts from the date in the State Government's notification (see Section 1).
Notice, hearing and findings
The officer who acts is "the Deputy or Assistant Charity Commissioner of the region or sub-region within the limits of which a public trust had been registered under any of the said enactments" (the words in brackets replaced an older phrase about where the trust property was situate, by Bom. 14 of 1951, s. 8(ii)). He:
- shall issue notice to the trustee of the trust for the purpose of recording entries relating to the trust in the register kept under section 17;
- shall after hearing the trustee and making "such inquiry as may be prescribed" (the words "as may be prescribed" replaced "as he thinks fit" by Mah. 20 of 1971, s. 13);
- record findings with the reason therefor.
The findings "shall be in accordance with the entries in the registers already made under the said enactment subject to such changes as may be necessary or expedient". So the earlier register is the starting point, and the officer may make necessary or expedient changes. The inquiry itself is prescribed by the rules, which are not set out in this article. Section 17 is not set out here either.
Section 28(2) and (3): appeal and finality
Appeal. "Any person aggrieved by any of the findings recorded under sub-section (1) may appeal to the Charity Commissioner." The section gives no period for the appeal and does not say the trustee alone may appeal; it says "any person aggrieved".
Chapter IV applies. "The provisions of this Chapter shall, so far as may be, apply to the making of entries in the register kept under section 17 and the entries so made shall be final and conclusive." So the later provisions of the Chapter on findings and entries apply "so far as may be".
| Step | Section 28 words |
|---|---|
| Deemed registration | Trusts registered under enactments in Schedule A and Schedule AA |
| Notice | To the trustee, by the Deputy or Assistant Charity Commissioner of the region |
| Hearing and inquiry | After hearing the trustee and making the prescribed inquiry |
| Findings | With reasons; in accordance with earlier entries subject to necessary or expedient changes |
| Appeal | Any aggrieved person to the Charity Commissioner |
| Entries | Final and conclusive |
For the corresponding step under the ordinary registration route, see Section 20 on findings.
Section 28A: memorandum to the sub-registrar
Section 28A was inserted by Bom. 23 of 1955, s. 5. It says the Deputy or Assistant Charity Commissioner "shall send a copy of memorandum in the prescribed form containing entries including the entry of the name and description of the public trust, relating to immovable property of such public trust made by him in the register kept under section 17" to "the Sub-Registrar of the sub-district appointed under the Indian Registration Act, 1908, in which such immovable property is situate".
The official text shows that clauses (ii) and (iii) were deleted by Bom. 6 of 1960, s. 16, and that the words "revenue and local authorities" were deleted by Mah. 20 of 1971, s. 14. Only the sub-registrar remains as recipient. The Indian Registration Act, 1908 is named as printed; check the law now in force on registration of documents before relying on that reference. Section 28B, which dealt with the duty of certain officers and authorities to maintain registers of trust property, was deleted by Bom. 6 of 1960, s. 17.
The result for a trust is a public record of its immovable property at the sub-registrar's office. A buyer or lender can search it, and under section 30 a person acquiring trust property is deemed to have notice of particulars entered in the registers: see Section 30. For how a trust deed is registered with the sub-registrar in the first place, see how to register a trust deed with the sub-registrar.
Illustration. A charitable dharmashala in Kolhapur was registered under an old enactment before the 1950 Act came to apply to it. After the Act is applied, the Assistant Charity Commissioner of the region sends notice to its trustee, hears him, records findings that follow the old register, and makes the entries. One neighbour who claims a share in the dharmashala's land is aggrieved by a finding and appeals to the Charity Commissioner. After the entries are made, the officer sends a memorandum on the land to the sub-registrar of the sub-district.
Need help reconciling old and new registers?
Older trusts often have papers under more than one regime. Our team can compare the old register entries, the current entries and the sub-registrar's records and prepare any application or reply. Ask for compliance documentation support.
Key takeaways
- A public trust registered under an enactment in Schedule A or AA is deemed registered under this Act from the date the Act is applied to it (s.28(1)).
- The officer issues notice, hears the trustee, makes the prescribed inquiry and records findings with reasons.
- Any person aggrieved may appeal to the Charity Commissioner (s.28(2)).
- Entries made are final and conclusive (s.28(3)).
- Under section 28A, a memorandum of the immovable property entries goes to the sub-registrar of the sub-district.
- Section 28B is deleted.
Read next
- Schedules A and AA: the earlier trust laws repealed in Maharashtra
- Section 22C: particulars of immovable property of trusts registered earlier
- Section 30: notice of registered particulars of trust property
- How to register a trust deed with the sub-registrar
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.