Sections 42 and 43 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 42 makes each Charity Commissioner a corporation sole, with perpetual succession and a common seal, able to sue and be sued in his corporate name. Section 43, as it stands in the 2018 text, gives the Charity Commissioner three powers over charitable endowments governed by the Charitable Endowments Act, 1890; the old sub-section making him the Treasurer was deleted in 1975.
This article explains sections 42 and 43 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.
Each Charity Commissioner is a corporation sole: a legal person with perpetual succession and a common seal who may sue and be sued in his corporate name (s.42). Section 43(1), under which the Charity Commissioner was Treasurer of Charitable Endowments, was deleted by Mah. 32 of 1975. Under section 43(2), notwithstanding the Charitable Endowments Act, 1890, he can modify or substitute a scheme framed under that Act (after hearing the State Government and the Administrator, under section 50A), exercise the powers of section 37, and change the Administrator if the endowment is not properly administered.
Section 42: a corporation sole
"Each Charity Commissioner shall be a corporation sole and shall have perpetual succession and a common seal and may sue and be sued in his corporate name." The words "Each Charity Commissioner" replaced "The Charity Commissioner" under the Bombay Charity Commissioner (Regional Reorganisation) Order, 1960, as the footnote prints.
What each feature means in plain terms:
| Feature | Meaning |
|---|---|
| Corporation sole | The office is a legal person, separate from whoever holds it at the time. |
| Perpetual succession | The office continues when the holder changes; suits and property do not lapse. |
| Common seal | The office has a seal for its formal acts. |
| Sue and be sued in his corporate name | Proceedings are brought by or against the Charity Commissioner by his corporate name, not by the individual officer. |
For trusts, the practical consequence is that a suit or proceeding involving the Charity Commissioner's office is brought in the corporate name, and a change of officer does not require a fresh start. The section does not say what property the corporation sole may hold; other provisions of the Act deal with that. For the office itself, see Sections 3 and 3A. If you are considering a suit that involves the Charity Commissioner's office, legal consultation can help you frame it.
Section 43: what is left of the Treasurer provision
Section 43 was substituted by the Treasurer of Charitable Endowments, Bombay (Reconstitution) Order, 1962, renumbered as sub-section (1) with a new sub-section (2) added by Mah. 20 of 1971, s. 30, and sub-section (1) was deleted by Mah. 32 of 1975, s. 3. The footnote prints section 3 of the 1975 Act: on its commencement, the Charity Commissioner, Maharashtra, "shall cease to be the Treasurer of Charitable Endowments for that part of the State of Maharashtra to which the principal Act extends", and the property vesting in him as Treasurer "shall vest in the Treasurer of Charitable Endowments appointed under the Charitable Endowments Act, 1890". So the heading of the Act's contents still says "Maharashtra Charity Commissioner to be Treasurer of Charitable Endowments under Act 6 of 1890", but sub-section (1), which made him so, no longer stands. This is a point to watch when reading older books or documents.
Section 43(2): three powers
"Notwithstanding anything contained in the Charitable Endowments Act, 1890, the Charity Commissioner shall have the following powers:"
| Clause | Power |
|---|---|
| (a) | "power to modify or substitute the scheme for the administration of any charitable endowment framed under the Charitable Endowments Act, 1890, after hearing the State Government and the Administrator under section 50A" |
| (b) | "power to exercise powers under section 37" |
| (c) | "power to change the administrator after hearing and in consultation with the State Government if the endowment is not being properly administered" |
Reading each:
- Clause (a). A scheme for a charitable endowment may have been framed under the 1890 Act. The Charity Commissioner may modify or substitute it, after hearing the State Government and the Administrator. The reference to section 50A links to the Charity Commissioner's power to frame, amalgamate or modify schemes: see Section 50A.
- Clause (b). The powers of entry, inspection and supervision in Section 37 can be exercised over such endowments.
- Clause (c). The Administrator can be changed "after hearing and in consultation with the State Government" if the endowment is not being properly administered.
The Charitable Endowments Act, 1890 is a separate Act; for its own provisions on the Treasurer and the vesting of property, see Sections 3 and 3A of the Charitable Endowments Act, 1890 and Section 4 on vesting orders. Rajasthan has its own law on the same subject; see Section 37 of the Rajasthan Public Trusts Act, 1959 for that State's Devasthan Commissioner as Treasurer.
The Charitable Endowments Act, 1890 is named as printed; check the law now in force on it. Sections 44, 45 and 46, which dealt with the Charity Commissioner acting as trustee of public trusts, as trustee of a settlement by consent, and as trustee under a will, were deleted by Mah. 20 of 1971, s. 31.
Illustration. A charitable endowment for scholarships in Mumbai was placed under a scheme framed under the 1890 Act, with an Administrator. A complaint says that the scholarships have not been paid for years. The Charity Commissioner exercises his section 43(2) powers: he hears the State Government and the Administrator, inspects the records under section 37, and, being satisfied that the endowment is not being properly administered, changes the Administrator after consulting the State Government.
Need help with an endowment or a proceeding involving the Charity Commissioner?
If your trust or endowment is affected by a scheme, an Administrator or a proceeding in the Charity Commissioner's corporate name, our team can review the papers and advise. Reach out for legal consultation.
Key takeaways
- Each Charity Commissioner is a corporation sole with perpetual succession and a common seal, who may sue and be sued in his corporate name (s.42).
- Section 43(1), making him Treasurer of Charitable Endowments, was deleted by Mah. 32 of 1975; the property vested in the Treasurer appointed under the Charitable Endowments Act, 1890.
- Under section 43(2) he may modify or substitute a scheme under the 1890 Act, exercise section 37 powers, and change the Administrator if the endowment is not properly administered.
- Sections 44 to 46 are deleted.
Read next
- Section 3 and 3A of the Charitable Endowments Act, 1890: Treasurer of Charitable Endowments
- Section 50A: framing, amalgamating or modifying a scheme
- Sections 3 and 3A: the Charity Commissioner and the Joint Charity Commissioners
- Section 37: inspection and supervision of public trusts
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.