Sections 35 and 36 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 35 and 36 of the Rajasthan Public Trusts Act, 1959 make a public trust in Rajasthan plan its year and open its accounts to its stakeholders. A trust whose gross annual income exceeds the printed figure must submit a budget each year, and a person having interest may inspect the budget, balance sheet, income and expenditure accounts and audit report and obtain certified copies.
This article explains sections 35 and 36 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.
The working trustee of every public trust whose gross annual income exceeds "thirty-six hundred rupees" (as printed in the published copy) must submit a budget each year to the Assistant Commissioner, before the prescribed date and in the prescribed form, showing the probable receipts and disbursements of the following year (section 35). A person having interest may inspect the budget, balance sheet, income and expenditure accounts and audit report at the Assistant Commissioner's office on payment of the prescribed fee, and may obtain certified copies (section 36). Chapter VII applies only to classes notified under section 1(4).
The notification point
Sections 35 and 36 are in Chapter VII, which comes into force only for the class or classes of public trusts notified under section 1(4). The notifications are not part of the text consulted, so no class of trusts is named. A trust that wants its budget prepared in a form an Assistant Commissioner expects can use our financial statement preparation service.
Section 35: the budget
The section reads: "The working trustee of every public trust, the gross annual income of which exceeds thirty-six hundred rupees, shall in each year, submit to the Assistant Commissioner, before such date and in such form as may be prescribed, budget showing the probable receipts and disbursements of the trust property during the following year."
| Element | What the section says |
|---|---|
| Who | The working trustee of every public trust above the income limit |
| Income limit | Gross annual income exceeding "thirty-six hundred rupees", as printed in the published copy |
| What | A budget showing the probable receipts and disbursements of the trust property during the following year |
| To whom | The Assistant Commissioner |
| When and in what form | Before the prescribed date and in the prescribed form |
| How often | In each year |
The income limit is the figure printed in the published copy; the Act does not say how "gross annual income" is measured for this purpose, though section 17(4)(vii) asks for the gross average annual income in the registration application. A trust near the limit should check the current text and the Rules before concluding that it is outside the duty. The date and form are left to the rules; see our article on rules 31 to 33 of the Rajasthan Public Trust Rules, 1962.
Reading the budget duty
- The budget is forward-looking: probable receipts and disbursements "during the following year".
- It is for the "trust property", so it should cover the trust's property and income as a whole.
- The Act does not say that the Assistant Commissioner must approve the budget, or what happens if actual spending differs from it.
- The budget is among the documents open to inspection under section 36(1).
A budget fits with the accounts cycle in sections 32 to 34: the accounts are balanced on 31 March (or another day fixed by the Commissioner), and a budget for the next year gives the auditor and stakeholders a yardstick.
Section 36: inspection and copies
Sub-section (1). The budget, the balance sheet, the income and expenditure accounts and the audit report, if any, of a public trust "shall be open to inspection in the office of the Assistant Commissioner, by any person having interest in such public trust on payment of such fee as may be prescribed".
Sub-section (2). Subject to such conditions and on payment of such fees as may be prescribed, the Assistant Commissioner shall, on an application made by any person having interest, grant that person a certified copy of all or any of the documents open to inspection.
| Feature | Sub-section (1) | Sub-section (2) |
|---|---|---|
| Who may apply | Any person having interest | Any person having interest |
| Where | In the office of the Assistant Commissioner | By application to the Assistant Commissioner |
| What | Budget, balance sheet, income and expenditure accounts and audit report, if any | All or any of the documents open to inspection |
| Fee | As prescribed | As prescribed, subject to conditions |
No amount of any fee is printed in these sections and none is stated here.
Who is a person having interest
Section 2(9) says the term includes, for a temple, a person who attends or is entitled to attend worship or share in the distribution of gifts; for a math, a disciple or a person of its religious persuasion; for a society, a member; and for any other public trust, a beneficiary. Those people can inspect the documents under section 36 even if they are not trustees. The right of inspection is a tool for informed donors, worshippers and members, and for any of them who may later object or appeal.
What is not covered
Section 36 is limited to the documents it lists. It does not say that every record of the trust is open to inspection, and the Assistant Commissioner's own inspection powers over a trust's books are in section 48. The text consulted does not say whether a person who is not a person having interest can inspect or obtain copies.
Worked example
An invented trust, Shri Hanuman Dham Trust, Sri Ganganagar, has a gross annual income above the printed figure. Its working trustee, Mr Surendra Beniwal, prepares a budget for the next year showing expected offerings, rent and grants against salaries, festival costs and repairs, and submits it before the prescribed date in the prescribed form. A regular worshipper, Ms Kavita Sharma, a person having interest in a temple, goes to the office of the Assistant Commissioner, pays the prescribed fee and inspects the budget and the audit report. She then applies for a certified copy of the audit report on payment of the prescribed fee.
Practical points
- Compare the trust's gross annual income with the printed figure, and check the current text.
- Calendar the prescribed date for the budget each year.
- Prepare the budget on the basis of last year's accounts and known commitments.
- Expect that stakeholders may inspect the budget and audit report.
- Keep the budget and the audited accounts consistent in their headings.
Need help preparing a trust budget?
A clear budget and consistent year-end statements make inspection by stakeholders and review by the Assistant Commissioner straightforward. Our team can prepare the budget and the supporting statements for your trust. Ask us about financial statement preparation for the coming year.
Key takeaways
- Every public trust with gross annual income above the printed figure must submit an annual budget to the Assistant Commissioner.
- The budget shows probable receipts and disbursements for the following year, in the prescribed form and by the prescribed date.
- A person having interest may inspect the budget, balance sheet, income and expenditure accounts and audit report, on payment of the prescribed fee.
- Certified copies are available on application, subject to prescribed conditions and fees.
- Chapter VII applies only to classes notified under section 1(4).
Read next
- Sections 32 to 34 of the Rajasthan Public Trusts Act, 1959: accounts and audit
- Rules 31 to 33 of the Rajasthan Public Trust Rules, 1962: budget, inspection, copies and returns
- Section 2 of the Rajasthan Public Trusts Act, 1959: definitions
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.