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Sections 35–38 of the Madhya Pradesh Public Trusts Act, 1951: the rule-making power, exempted trusts, the overriding effect and the repeal of the 1937 Act

Section 35: the State Government may make rules, on the matters in clauses (a) to (m), may make a breach punishable with a fine up to two hundred rupees (as printed) and must...

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Trust Registration
Published
October 3, 2026
Last updated
Oct 7, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Sections 35 to 38 are the closing sections of the Madhya Pradesh Public Trusts Act, 1951. In Madhya Pradesh they give the State Government its rule-making power, take three kinds of trust out of the Act and allow the State to exempt others by notification, make the Act prevail over other Acts, rules and instruments on matters it covers, and repeal the Central Provinces and Berar Religious and Charitable Trusts Act, 1937.

This article explains sections 35 to 38 of the Madhya Pradesh Public Trusts Act, 1951 (M.P. Act No. 30 of 1951) as amended up to the date of the English text consulted on 3 October 2026 (published without amendment footnotes; bracketed words show that the State has amended it). Check the current text with the State's Devasthan Department or Registrar of Public Trusts before relying on it.

Section 35: rules

Sub-section (1). "The State Government may make rules for the purpose of carrying into effect the provisions of this Act." The rules made are the Madhya Pradesh Public Trusts Rules, 1962, explained from rules 1 to 5 onward.

Sub-section (2). Without limiting sub-section (1), rules may be made for the following:

ClauseMatterSection it serves
(a)Form of register of public trusts, and registers and books kept by the Registrar3(2)
(b)Fee, form of application and other particulars4(2), 4(3)
(c)Manner of inquiry and of public notice5(1), 5(2)
(d)Manner of report of changes9(1)
(e)Form of register for particulars of entries10
(f)Particulars to be entered in the accounts15(2)
(g)Manner of audit and fee for special audit16(2), 16(4)
(h)Form of budget and date of submission18
(i)Fee for inspection19
(j)Conditions and fees for certified copies20
(k)Returns and statements21
(l)Manner of holding the inquiry23(2)
(m)Any other matter to be or that may be prescribedThe Act generally

Sub-section (3). "In making rules under this section, the State Government may direct that a breach of any provision thereof shall be punishable with fine which may extend to two hundred rupees." The figure is as printed in the published copy. Rule 18 uses this power for rules 11(1), 12(2) and 15.

Sub-section (4). "All rules made under this section shall be subject to the condition of previous publication."

Section 36: exemption

The first sub-section is printed in square brackets, which shows that the State has amended it. "Nothing contained in this Act shall apply to":

  • (a) "a public trust administered by any agency acting under the control of the State or by any local authority";
  • (b) "a public trust administered under any enactment for the time being in force"; and
  • (c) "a public trust to which the Muslim Wakfs Act, 1954 (29 of 1954) applies".

The three kinds of trust are out of the Act by operation of law. Clause (b) refers to a trust administered under an enactment in force at the time; the enactments are not named in the text, and this article names none. Clause (c) is quoted as printed. Section 2(4) of the Act includes a wakf in the definition of public trust, and section 36(1)(c) takes out a trust to which the 1954 Act applies; check the wakf law now in force before relying on either provision.

Sub-section (2). "The State Government may exempt by notification, specifying the reasons for such exemptions in the said notification, any public trust or class of public trusts from all or any of the provisions of this Act subject to such conditions, if any, as the State Government may deem fit to impose." Four features: it is by notification; the notification must give the reasons; it may be for one trust or a class and for all or part of the Act; and the State may attach conditions. The notifications are not part of the text consulted, so no class of trusts is named here. If you are unsure whether your trust is outside the Act, our legal consultation team can examine the position.

Section 37: saving

"Notwithstanding anything contained in any Act, rules or instrument, this Act shall prevail in respect of all matters for which provision has been made therein." For a matter the Act covers, the Act prevails over another Act, over rules and over an instrument such as a trust deed. The word "saving" in the heading is as printed; the text does not save anything but gives the Act its overriding effect. Section 14(1) shows the interplay: the Registrar's sanction is "subject to the directions in the instrument of trust".

Section 38: repeal

"The Central Provinces and Berar Religious and Charitable Trusts Act, 1937 (XVIII of 1937), is hereby repealed". The proviso says the repeal "shall not effect the validity of anything done or omitted to be done in pursuance of the said Act", and the printed word "effect" is read as "affect". The 1937 Act is an old law named in the text; it is quoted as printed, and this article names no replacement. Check with the Registrar whether any step taken under the 1937 Act still bears on your trust. Rule 19 of the Rules separately repeals the Madhya Pradesh Public Trusts Rules, 1953; see rules 15 to 19.

The four sections at a glance

SectionSubjectRule in short
35RulesMatters in (a) to (m); fine up to two hundred rupees as printed; previous publication
36(1)Trusts outside the ActState-controlled agency or local authority; trust under an enactment; trust to which the Muslim Wakfs Act, 1954 applies
36(2)Exemption by notificationBy the State, with reasons and conditions
37SavingAct prevails on matters it covers
38Repeal1937 Act repealed; things done are saved

Worked example

An invented trust, Shri Sehore Municipal Dharamshala, is administered by a local authority. Section 36(1)(a) says the Act does not apply to it. A second invented trust, Shri Dewas Ram Mandir Seva Samiti, is a private committee; it is not within section 36(1) unless it is administered under an enactment or the Muslim Wakfs Act, 1954 applies, so the Act applies to it unless the State has exempted its class by a notification giving reasons. Its trust deed says the manager may sell land freely; section 37 and section 14 make the Registrar's sanction necessary despite the deed. A step taken earlier under the 1937 Act remains valid because of the proviso to section 38.

Practical points

  • Check whether your trust is administered by a State agency, a local authority or under another enactment before treating the Act as applicable.
  • Ask for the text of any exemption notification, with its reasons and conditions.
  • Do not rely on a trust deed clause that conflicts with a matter the Act covers.
  • Read rules together with the Act: rule-based fees, forms and fines have a power behind them in section 35.
  • For a wakf, check the wakf law now in force.

Need help finding out whether the Act applies to your trust?

Exemptions and overriding effect decide whether a trust owes any of the Act's duties. We can examine your trust's administration, any notification and your deed and tell you where you stand in Madhya Pradesh. Reach us through legal consultation to start.

Key takeaways

  • The State Government may make rules on the matters in section 35(2), subject to previous publication.
  • A breach of a rule may be made punishable with a fine up to two hundred rupees, as printed.
  • The Act does not apply to State-controlled agency trusts, local authority trusts, trusts under another enactment, or trusts to which the Muslim Wakfs Act, 1954 applies (section 36(1)).
  • The State may exempt a trust or class by notification giving reasons (section 36(2)).
  • The Act prevails on matters it covers (section 37), and the 1937 Act is repealed with things done saved (section 38).

Read next

Disclaimer: Based on the English texts of the Madhya Pradesh Public Trusts Act, 1951 and Madhya Pradesh Public Trusts Rules, 1962, as consulted on 3 October 2026; those copies do not state the date of their 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.

Quick recapKey facts & short answers

Key Facts About Sections 35

  • 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 makes rules under the Act?

The State Government (section 35(1)).

What is the fine for breach of a rule?

Up to two hundred rupees, as printed, where the rules so direct (section 35(3)).

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Sections 35: 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 (section 35(1)).

Up to two hundred rupees, as printed, where the rules so direct (section 35(3)).

Those in section 36(1)(a) to (c), including a trust to which the Muslim Wakfs Act, 1954 applies.

Yes, by notification specifying reasons, on conditions it deems fit (section 36(2)).

On matters for which it makes provision, the Act prevails over any Act, rules or instrument (section 37).

The Central Provinces and Berar Religious and Charitable Trusts Act, 1937, saving things done under it.