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Sections 3 and 3A of the Maharashtra Public Trusts Act, 1950: the Charity Commissioner and the Joint Charity Commissioners

The State Government appoints the Charity Commissioner by notification in the Official Gazette. He exercises the powers and performs the duties and functions given by the Act and...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra (the Act was formerly called the Bombay Public Trusts Act, 1950). Section 3 creates the office of the Charity Commissioner, the officer who superintends the administration of public trusts throughout the State; section 3A allows Joint Charity Commissioners to share his work and, under sub-section (2), to head a region.

This article explains sections 3 and 3A 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.

Section 3: the Charity Commissioner

Section 3 is one sentence long, but each phrase carries a rule.

Phrase in section 3What it means for a trust
"The State Government may, by notification in the Official Gazette, appoint an Officer"The office is created by the State, not elected or chosen by trusts. The appointment is public because it is notified in the Gazette.
"to be called the Charity Commissioner"The title is fixed by the Act.
"shall exercise such powers and shall perform such duties and functions as are conferred by or under the provisions of this Act"His authority comes from the Act and the rules under it; he has no general power outside them.
"subject to such general or special orders as the State Government may pass"The State Government can issue general or special orders that bind him.
"superintend the administration and carry out the provisions of this Act throughout the State"His superintendence covers the whole State, not one city or division.

The footnotes to the official text show how the section reached its present form. The words "The State Government" replaced the older words "Each of the State Government of Bombay and Mysore" by Mah. 6 of 1960, s. 6(a) (as printed in the footnote), and the words "throughout the State" replaced "throughout that part of the State to which the Act extends" under s. 6(b) of the same amending Act. A proviso to section 3 was omitted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960. A trustee reading an older copy of the Act should expect these differences.

What the Charity Commissioner actually does

Section 3 states the general duty of superintendence; the detailed functions are scattered across the Act. They include powers of inspection and supervision, directions for proper administration, inquiries into charities and the other functions covered in Chapters VI, VII and XI. You can read the detailed lists in Section 69: duties, functions and powers of the Charity Commissioner. The State Government may also delegate its own powers to him under Section 8. Trustees who are unsure which of his powers a given order rests on can take legal consultation before they reply.

Section 3A: Joint Charity Commissioners

Section 3A was inserted by Bom. 6 of 1960, s. 7. It has two sub-sections.

Sub-section (1). The State Government may, by notification in the Official Gazette, appoint one or more officers called Joint Charity Commissioners. Subject to the control of the Charity Commissioner and to such general or special orders as the State Government may pass, a Joint Charity Commissioner may exercise all or any of the powers and perform all or any of the duties and functions of the Charity Commissioner. The text does not fix how many Joint Charity Commissioners there are; it says "one or more". The footnote adds that section 3A was renumbered as sub-section (1) by Mah. 29 of 1983, s. 2(1).

Sub-section (2). Inserted by Mah. 29 of 1983, s. 2(2), it lets the State Government, by general or special order, declare a Joint Charity Commissioner to be the regional head to superintend, subject to the control of the Charity Commissioner, the administration in one or more regions or sub-regions specified in the order. Regions and sub-regions themselves are created under Sections 14 to 16.

Two things the text does not say

First, section 3A does not say that every power of the Charity Commissioner passes to a Joint Charity Commissioner. The words "all or any" mean the extent depends on the State Government's orders. If a Joint Charity Commissioner has passed an order on your trust, the working question is whether it falls within what the orders allow him to do; ask for the notification or order if in doubt.

Second, the Joint Charity Commissioner is always "subject to the control of the Charity Commissioner". The regional head in sub-section (2) is also "subject to the control of the Charity Commissioner". There is no independent hierarchy.

How this fits with the other officers

The Charity Commissioner heads a team that includes the Deputy and Assistant Charity Commissioners and subordinate officers. The qualifications for appointment as Charity Commissioner or Joint Charity Commissioner are in section 4 and the Deputy and Assistant Charity Commissioners in section 5; those sections are not set out in this article, so please read them in the current official text. The subordinate officers and their cost are covered in Sections 6, 6A and 6B. Delegation is covered in Section 8.

Illustration. A trust in Nashik receives a notice signed by a Joint Charity Commissioner who is the regional head for that region. The trustees should note three things: the notice rests on the notification and order that made him regional head, he acts subject to the Charity Commissioner's control, and the powers he uses must be powers the Act confers on the Charity Commissioner. If the order is unclear, the trustees can ask for a copy before they reply.

Need help dealing with the Charity Commissioner's office?

If your trust has received an order, notice or direction and you are not sure which officer has issued it or under which section, we can examine the document and the chain of authority with you. Reach out through legal consultation and bring the notice with you.

Key takeaways

  • The State Government appoints the Charity Commissioner by notification in the Official Gazette (section 3).
  • He superintends administration and carries out the Act throughout the State, subject to the State Government's orders.
  • One or more Joint Charity Commissioners may be appointed; they exercise all or any of his powers under his control (section 3A(1)).
  • A Joint Charity Commissioner can be declared the regional head of one or more regions or sub-regions by State Government order (section 3A(2), inserted in 1983).
  • The footnotes record changes made in 1960 and 1983; older copies of the Act read differently.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 3

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who appoints the Charity Commissioner in Maharashtra?

The State Government, by notification in the Official Gazette, under section 3 of the Maharashtra Public Trusts Act, 1950.

What is the Charity Commissioner's area of authority?

Section 3 says he superintends the administration and carries out the provisions of the Act "throughout the State". The words "throughout the State" were substituted in 1960, as the footnote records.

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

Sections 3: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The State Government, by notification in the Official Gazette, under section 3 of the Maharashtra Public Trusts Act, 1950.

Section 3 says he superintends the administration and carries out the provisions of the Act "throughout the State". The words "throughout the State" were substituted in 1960, as the footnote records.

Section 3A(1) says a Joint Charity Commissioner may exercise "all or any" of the Charity Commissioner's powers, duties and functions, subject to the Charity Commissioner's control and the State Government's orders. How much he exercises depends on those orders.

Under section 3A(2), the State Government may by general or special order declare a Joint Charity Commissioner the regional head to superintend, subject to the Charity Commissioner's control, the administration in one or more regions or sub-regions named in the order.

The text says "one or more". It prints no maximum number.

Section 4 deals with qualifications for appointment as Charity Commissioner or Joint Charity Commissioner. It is not set out in this article; read it in the current official text.