Section 36B 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 36B requires every public trust to prepare and maintain a register of its movable and immovable properties (other than property of trifling value), says what the register must show, who signs it, how the auditor checks it and how it is brought up to date each year.
This article explains section 36B 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 public trust must prepare and maintain a register of all movable and immovable properties (not of trifling value) in the form prescribed by the Charity Commissioner (s.36B(1)). The register shows jewels, gold, silver, precious stones, vessels and utensils and other movables with description, weight and estimated value (s.36B(2)). It is signed by all trustees or an authorised person, given to the auditor, or filed with the Deputy or Assistant Charity Commissioner if no audit is required (s.36B(4)). Defects flagged by the auditor are rectified within three months (s.36B(5)) and the register is updated every year within three months of balancing the accounts (s.36B(6)).
Origin
Sections 36A and 36B were inserted by Mah. 20 of 1971, s. 23, as the footnote prints. The register is a basic control: it records what the trust owns, so that trustees, auditors and the Charity Commissioner's officers can see what is there and what is missing. A trust starting or repairing its register can use compliance documentation support.
Sub-section (1): the duty to keep a register
"A public trust shall prepare and maintain a register of all moveable and immovable properties (not being property of a trifling value) of such trust in such form or forms giving all such information, as may be prescribed by the Charity Commissioner."
Three things to note:
- "All" properties, movable and immovable, except property "of a trifling value". The section does not define trifling value or set an amount.
- The form is prescribed by the Charity Commissioner. The form is not set out in the Act, and this article describes none; get the current form from the Charity Commissioner's office.
- The duty is on "a public trust", in practice discharged by its trustees.
Sub-section (2): what movables are listed
"Such register shall show the jewels, gold, silver, precious stones, vessels and utensils and all other moveable property belonging to the trust with their description, weight and estimated value." For temples and similar institutions, this means an inventory of idols' ornaments, ritual vessels and other valuables, with weight and an estimated value for each. For a school or hospital trust, it means furniture and equipment of more than trifling value, with a description and estimated value.
Sub-section (3): the first register
"Such register shall be prepared within three months from the expiry of the accounting year after the commencement of the Bombay Public Trusts (Amendment) Act, 1970." The margin refers to Mah. XX of 1971. This is a transitional timing rule for the first register after that Act; the text prints no calendar date, and this article supplies none. A trust formed or registered later should prepare its register without delay and consult the registration office on the timing that applies.
Sub-section (4): signing, audit and filing
| Case | What the section requires |
|---|---|
| Signing | "signed by all the trustees or by any person duly authorised by trustees in this behalf after verifying its correctness" |
| Accounts are audited | "made available to the auditor for the purpose of auditing" |
| Accounts are not required to be audited | "the trustees shall file a copy of such register duly signed and verified, with the Deputy or Assistant Charity Commissioner of the region" |
Signing is after "verifying its correctness", so the trustees should check the register against the actual property, not just the previous year's copy.
Sub-section (5): the auditor's comment and the three-month rectification
"The auditor shall mention in the audit report whether such register is properly maintained or not, and the defects or inaccuracies, if any, in the said register and the trustees shall comply with the suggestions made by the auditor and rectify the defects or inaccuracies mentioned in the audit report within a period of three months from the date on which the report is sent to the trustees." So the register is part of the audit: the report must say whether it is properly maintained, and the trustees have three months from the date the report is sent to them to rectify. See Section 34 on the auditor's duty and Section 33.
Sub-section (6): updating every year
"Every year within three months from the date of balancing the accounts, the trustee or any person authorised by him shall scrutinize such register, and shall bring it up-to-date by showing alterations, omissions or additions to the same, and such changes shall be reported to the Deputy or Assistant Charity Commissioner in the manner provided in section 22."
Section 22 is not set out in this article; please read it in the current official text for the manner of reporting. The year-end routine therefore has three parts: scrutinise, update, report.
Illustration. A temple trust in Pandharpur balances its accounts on 31 March. By 30 June, the trustees' representative checks the gold and silver ornaments, vessels and the land and building entries against the register, adds a new silver lamp donated during the year, removes a worn-out utensil, and has the register signed by all trustees. The auditor's report from the last audit noted two items without weights; the trustees have already added the weights within three months of receiving that report. They then report the changes to the Deputy Charity Commissioner in the manner provided in section 22.
Tying the register to title papers also helps in a sale or lease; see Section 22B on registering property in the trust's name and the duty of trustees in Section 36A. Sale, exchange, gift and long leases of immovable property of a public trust need the previous sanction of the Charity Commissioner: see section 36, which is not set out in this article.
Need help building the property register?
Our team can prepare the register in the form the Charity Commissioner prescribes, reconcile it with title papers and last year's audit comments, and set up the yearly update. Ask for compliance documentation support.
Key takeaways
- Every public trust must prepare and maintain a register of its movable and immovable properties, excluding property of trifling value (s.36B(1)).
- The register shows jewels, gold, silver, precious stones, vessels, utensils and other movables with description, weight and estimated value.
- All trustees, or an authorised person, sign it after verifying it; the auditor sees it, or a copy is filed with the Deputy or Assistant Charity Commissioner if no audit is required.
- The auditor reports on whether it is properly maintained; defects are rectified within three months from the report being sent.
- The register is scrutinised and updated every year within three months of balancing the accounts; changes are reported as provided in section 22.
Read next
- Section 36A: powers, duties and restrictions on trustees
- Section 22B: registering trust property in the name of the public trust
- Section 34: the auditor's duty and report
- Public charitable trust deed: draft template
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.