Treasurer of 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.
Section 37 of the Rajasthan Public Trusts Act, 1959 gives the Devasthan Commissioner a second role in Rajasthan. Notwithstanding the Charitable Endowments Act, 1890, he is deemed to be the Treasurer of Charitable Endowments for the State, and property that had vested in the earlier Treasurer is deemed to vest in him in that capacity.
This article explains section 37 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.
"Notwithstanding anything contained in the Charitable Endowments Act, 1890", the Commissioner is deemed to be the Treasurer of Charitable Endowments for the State of Rajasthan appointed under that Act. Property that vested in the Treasurer before the date on which the Act comes into force is deemed to vest in the Commissioner as Treasurer, and the provisions of the 1890 Act apply to the Commissioner in that role. Section 37 is in Chapter VIII, which applies only to classes notified under section 1(4).
The notification point
Section 37 sits in Chapter VIII, which comes into force only for the class or classes of public trusts notified under section 1(4), as the section 1(4) list of Chapters includes Chapter VIII. The notifications are not part of the text consulted, so no class of trusts is named here. A trust that has property vested in a Treasurer, or is thinking of it, can talk through the position in a legal consultation.
What section 37 says
The single paragraph has four parts.
| Part | Words of the section |
|---|---|
| Overriding effect | "Notwithstanding anything contained in the Charitable Endowments Act, 1890 (Central Act VI of 1890)". |
| Who is the Treasurer | "The Commissioner shall be deemed to be the Treasurer of Charitable Endowments for the State of Rajasthan appointed under the provisions of the said Act". |
| Existing property | "The property vesting in the Treasurer before the date on which this Act comes into force shall be deemed to vest in the Commissioner as the Treasurer of Charitable Endowments". |
| Continuing law | "The provisions of the said Act shall apply to the Commissioner as the treasurer of Charitable Endowments appointed under the said Act". |
The Commissioner and his office
The Commissioner is the Devasthan Commissioner appointed under section 7. Section 7(2) makes the Commissioner a corporation sole by the name of the Devasthan Commissioner of the State of Rajasthan, with perpetual succession and a common seal. That fits the Treasurer's role, since the Treasurer holds property for charitable purposes and the office continues when its holder changes. Section 37 itself does not repeat the corporation-sole language; it uses "deemed".
What "deemed" does
Section 37 does not appoint a new officer in the usual way. It declares that the Commissioner is to be regarded as the Treasurer already appointed under the 1890 Act. Two results are plain from the words:
- The Commissioner takes the Treasurer's place for Rajasthan.
- Property that already vested in the earlier Treasurer is regarded as vested in the Commissioner as Treasurer.
The section also says the 1890 Act's provisions "shall apply to the Commissioner" in that role. So what the Treasurer may do, and the rules governing property vested in the Treasurer, are found in the 1890 Act. This article explains only what the Rajasthan text says. For the Treasurer under the 1890 Act itself, see our articles on sections 3 and 3-A of the Charitable Endowments Act, 1890 and section 4 of that Act on vesting orders. The Charitable Endowments Act, 1890 is a Central Act quoted here as printed; check the current text of that Act before relying on any reference to it.
A point to check: "the date on which this Act comes into force"
The property rule refers to the date on which "this Act comes into force". Under section 1(3) and (4), Chapters I to IV began at once while Chapters V to X apply from dates and to classes the State Government notifies. The section does not say which date is meant for Chapter VIII, and the notifications are not part of the text consulted. For a particular item of property, the date should be taken from the relevant notification and the record of the vesting; legal advice may be needed.
What section 37 does not do
- It does not say what property is vested in the Treasurer at present, or list any.
- It does not give the Commissioner new powers over charitable endowments beyond those in the 1890 Act.
- It does not state how a trust applies to have property vested in the Treasurer; that procedure is in the 1890 Act, which this article does not explain.
- It does not say whether any fee is payable.
Who is affected
- A trust whose property was vested in the Treasurer of Charitable Endowments before the relevant date: it now deals with the Commissioner in that capacity.
- A trust considering a vesting order under the 1890 Act: it should read the 1890 Act and the current practice of the Devasthan Department.
- Trustees and donors who wonder whether a separate State Treasurer still exists: for Rajasthan, the Act says the Commissioner is the Treasurer.
Worked example
An invented charitable fund, Shri Radhakrishna Shiksha Kosh, Jhunjhunu, had a sum of Government securities vested in the Treasurer of Charitable Endowments before the Act's provisions took effect. After the Act, the trustees need to deal with that property. They are told by the Devasthan Department that the Commissioner is the Treasurer under section 37, and that the property is deemed to vest in him as Treasurer. The trustees, Mr Sohan Lal and Ms Geeta Devi, check the 1890 Act's provisions on how the Treasurer deals with such property and write to the Commissioner accordingly. What the 1890 Act allows is a separate question.
Practical points
- Identify any property that has vested in a Treasurer of Charitable Endowments.
- Address correspondence to the Devasthan Commissioner as Treasurer of Charitable Endowments.
- Keep the original vesting order and any notices on the trust's file.
- Read the 1890 Act's provisions, and ask the Department about the current process.
Need help with an endowment held by a Treasurer?
Where trust property has been vested, or may be vested, in the Treasurer of Charitable Endowments, trustees need clear steps and clear records. Our team can read the vesting papers with the Act and advise on the next step. Start with a legal consultation about your endowment.
Key takeaways
- The Devasthan Commissioner is deemed to be the Treasurer of Charitable Endowments for the State of Rajasthan.
- Property that vested in the Treasurer before the stated date is deemed to vest in the Commissioner as Treasurer.
- The provisions of the Charitable Endowments Act, 1890 apply to the Commissioner in that role.
- Section 37 is in Chapter VIII, which applies only to classes notified under section 1(4).
- The text does not list the property or explain the 1890 Act's procedure.
Read next
- Sections 3 and 3-A of the Charitable Endowments Act, 1890: the Treasurer of Charitable Endowments
- Section 4 of the Charitable Endowments Act, 1890: vesting property in the Treasurer
- Sections 7 to 10 of the Rajasthan Public Trusts Act, 1959: the Devasthan Commissioner
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.