Returns and 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 47 to 49 of the Rajasthan Public Trusts Act, 1959 are the supervision ladder for public trusts in Rajasthan. Trustees furnish returns, officers may enter and inspect with notice, and where material defects are found the Assistant Commissioner can ask for an explanation and, after an inquiry, surcharge a person for loss caused by gross negligence, breach of trust, misappropriation or misconduct.
This article explains sections 47 to 49 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 furnishes the returns and statements prescribed, and the Commissioner or an Assistant Commissioner may call for more (section 47). The Commissioner, Assistant Commissioners, Inspectors and authorised persons may enter and inspect trust property and call for books, accounts and extracts of proceedings, giving reasonable notice and having due regard to the religious practices and usage of the trust (section 48). If the auditor's report or an inspection shows material defects, the Assistant Commissioner may require an explanation and, after an inquiry, determine the loss and the amount payable by those responsible (section 49). Chapter IX applies only to classes notified under section 1(4).
The notification point
Sections 47 to 49 are in Chapter IX, 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. Trusts that want their returns and records kept ready for an inspection can ask our team about compliance documentation.
Section 47: returns and statements
Sub-section (1). The working trustee of a public trust shall furnish to the Assistant Commissioner "such returns and statements as may be prescribed".
Sub-section (2). The Commissioner or an Assistant Commissioner may call for from the working trustee or other trustee of, or from any person connected with, a public trust "any return, statement, account or report in addition to those prescribed under Sub Section (1)".
The first is a standing duty set by the rules; the second is a power to call for more. The words "any person connected with" a public trust widen the reach beyond the trustees. The forms and periods are for the Rules; see our article on rules 31 to 33 of the Rajasthan Public Trust Rules, 1962.
Section 48: entry and inspection
The Commissioner, every Assistant Commissioner, every Inspector and such other officers and persons as the State Government authorises have power:
- (a) to enter on and inspect, or cause to be entered on and inspected, any property belonging to a public trust; and
- (b) to call for or inspect any extract from any proceeding of the trustee of any public trust, or any book or account in the possession or under the control of the trustee.
The proviso sets two conditions on entering trust property: the officer shall give reasonable notice to the trustee and shall have due regard to the religious practices and usage of the trust. For a temple or a math, that second condition is a real constraint on timing and manner of entry. Inspectors and other officers are described in sections 7 to 10.
Section 49: explanation and surcharge
Sub-section (1): the explanation. If on a perusal of the auditor's report under section 34 or an inspection under section 48 the Assistant Commissioner is of opinion, or is informed by the Commissioner that the Commissioner is of opinion, that "material defects exist in administration of the public trust", he may require the working trustee to submit an explanation within the period he thinks fit.
Sub-section (2): the inquiry and determination. If, on consideration of the auditor's report, the inspection result, the accounts and any explanation, the Assistant Commissioner is, after holding an inquiry in the prescribed manner and giving the person concerned an opportunity, satisfied that the trustee or any other person has been guilty of gross negligence or breach of trust, misappropriation or misconduct which has resulted in loss to the public trust, he shall determine:
| Clause | Determination |
|---|---|
| (a) | The amount of loss caused to the public trust |
| (b) | Where the loss was due to breach of trust, misapplication or misconduct on the part of any person |
| (c) | Whether the trustee or any other person is responsible for the loss |
| (d) | The amount which the trustee or any other person is liable to pay to the public trust for the loss |
Sub-section (3): payment. The amount determined (called "the amount surcharged") shall, subject to any order of the court under section 50, be paid by the trustee or person surcharged within the time the Assistant Commissioner fixes. The published copy leaves a gap in the cross-reference to the clause of sub-section (2); read it as the amount determined under clause (d).
The auditor's duties are in sections 32 to 34. A person aggrieved by a section 49 decision may apply to the court within ninety days under section 50, covered in our article on sections 50 and 51. Section 71 provides that sums payable under section 49 or 50, if unpaid, are recoverable as arrears of land revenue.
The ladder in one table
| Rung | Section | Who acts | Trigger |
|---|---|---|---|
| Returns | 47(1) | Working trustee | Prescribed returns and statements |
| Further returns | 47(2) | Commissioner or Assistant Commissioner | Call for additional return, statement, account or report |
| Inspection | 48 | Officers named | Entry on property; call for books and extracts; notice and regard to religious usage |
| Explanation | 49(1) | Assistant Commissioner | Material defects seen in the auditor's report or inspection |
| Determination | 49(2) | Assistant Commissioner | After inquiry and opportunity, loss due to negligence, breach of trust, misappropriation or misconduct |
| Payment | 49(3) | Person surcharged | Within the time fixed, subject to the court under section 50 |
What the sections do not say
- Section 49 does not define "material defects" or "gross negligence".
- It does not state a period for the explanation; the Assistant Commissioner fixes it.
- The inquiry is "in the prescribed manner"; see our article on rules 34 to 36.
- No fine is stated in these sections; penalties are in section 70.
Worked example
An invented trust, Shri Bankey Bihari Dharamshala Trust, Dausa, is audited. The auditor reports that rent from a shop has not been recovered for two years and that a manager spent trust funds on a private function. The Assistant Commissioner finds material defects and requires the working trustee, Mr Mukesh Gupta, to explain within a stated period. After an inquiry in which the manager, Mr Naresh Yadav, is heard, the Assistant Commissioner determines the loss, finds the manager responsible for part and the working trustee for none, and fixes the amount the manager must pay and the time. The manager may apply to the court within ninety days.
Practical points
- Keep the prescribed returns on time and the record of what was filed.
- When an inspection is announced, check that notice has been given.
- Answer a request for an explanation fully and within the time fixed.
- If an inquiry begins, attend, put your explanation on record and ask for copies.
- Note the date of any decision for the ninety-day application.
Need help with returns, inspection or an explanation?
Returns on time, books in order and a reasoned explanation can prevent a small defect from becoming a surcharge inquiry. Our team can prepare returns and respond to a request for an explanation for your trust. Contact us about compliance documentation for your trust in Rajasthan.
Key takeaways
- The working trustee furnishes the prescribed returns, and the Commissioner or an Assistant Commissioner may call for more from the trustees or any person connected with the trust.
- Officers named in section 48 may enter and inspect trust property and call for books and extracts, with reasonable notice and due regard to religious practices.
- Material defects in the auditor's report or an inspection allow the Assistant Commissioner to require an explanation.
- After an inquiry, he can determine the loss and the amount payable by those responsible.
- The amount surcharged is payable within the time he fixes, subject to the court under section 50.
- Chapter IX applies only to classes notified under section 1(4).
Read next
- Sections 50 and 51 of the Rajasthan Public Trusts Act, 1959: application to the court and vacancy
- Rules 31 to 33 of the Rajasthan Public Trust Rules, 1962: budget, inspection, copies and returns
- Rules 34 to 36 of the Rajasthan Public Trust Rules, 1962: inquiry under section 49
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.