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Section 50A of the Maharashtra Public Trusts Act, 1950: framing, amalgamating or modifying a scheme for the management of a public trust

The Assistant or Deputy Charity Commissioner may frame a scheme for a public trust where he has reason to believe one is needed for proper management, or where two or more...

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

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 50A allows the Assistant or Deputy Charity Commissioner to settle a scheme for managing a public trust, to join two or more trusts under one common scheme, and to change a scheme later, without a suit in Court.

This article explains section 50A 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 later section, 50B, is a separate provision and is not explained here.

Where the section comes from

Section 50A was inserted by Bom. 6 of 1960, s. 27, as the footnote prints. The words "Assistant or Deputy Charity Commissioner" were substituted for "Charity Commissioner" throughout by Mah. 55 of 2017, s. 14(a). In sub-section (2)(a), the words about newspapers were substituted by Mah. 20 of 1971, s. 35 for an earlier requirement of "at least two newspapers (one in English and the other in the language of the region)". The section opens "Notwithstanding anything contained in section 50", so the officer's route is separate from a suit; the suit route is explained in Section 50.

Sub-section (1): a scheme for one trust

A scheme may be framed in two situations.

  1. The officer "has reason to believe that, in the interest of the proper management or administration of public trust, a scheme should be settled for it"; or
  2. "two or more persons having interest in a public trust make an application to him in writing in the prescribed manner" that a scheme should be settled for the same reason.

In either case the officer may frame the scheme only if, "after giving the trustees of such trust due opportunity to be heard, he is satisfied that it is necessary or expedient so to do". The hearing of the trustees comes first, and satisfaction on necessity or expediency is the test. Trustees who expect such a hearing can have their written submissions and a draft of the scheme prepared with agreement drafting support. The manner of application is "prescribed", that is, in rules that are not explained here; they should be checked.

A trust with a vague deed, a dispute among the managers about who may spend what, or a deed that says nothing about meetings can be the subject of such a scheme. The text lists no further conditions.

Sub-section (2): amalgamation of trusts

Where the officer "is of opinion that in the interest of the proper management or administration, two or more public trusts may be amalgamated by framing a common scheme for the same", he may frame the common scheme only after two steps:

StepWhat the text requires
(a)A notice in the Official Gazette and, if necessary, also in a newspaper with a wide circulation in the region in which the trust is registered, which in the opinion of the officer is well suited to bring the matter to the notice of persons likely to be interested in the trust
(b)Giving the trustees of the trusts and all other interested persons due opportunity to be heard

Two points stand out. First, the Gazette notice is compulsory; the newspaper notice is added "if necessary". Second, the hearing is wider than in sub-section (1): not only the trustees but "all other interested persons" are heard, which allows worshippers, donors and beneficiaries to be present.

Sub-section (3): modification

"The Assistant or Deputy Charity Commissioner may, at any time, after hearing the trustees, modify the scheme framed by him under sub-section (1) or sub-section (2)." The words "at any time" are not limited by a period. The hearing is of the trustees. The sub-section refers to schemes framed by him under sub-sections (1) and (2); a scheme settled by a court decree is dealt with in section 50 (relief (j), variation of a scheme), and the Charity Commissioner may apply to the Court for a variation under the second proviso to that section.

Sub-section (4): effect of the scheme

"The scheme framed under sub-section (1) or sub-section (2) or modified under sub-section (3) shall, subject to the decision of the Charity Commissioner under section 70, have effect as a scheme settled or altered, as the case may be, under a decree of a Court under section 50." So a scheme from the officer has the force of a court-settled scheme. It remains open to challenge before the Charity Commissioner under section 70; see Section 70.

For a comparison with the Court's own power to settle schemes in the case of vested endowments under another Act, a related central Act, the Charitable Endowments Act, 1890, has its own provision on schemes for property vested in the Treasurer; the two Acts work differently.

Illustration. Two small trusts at Sangli, a library trust and a reading-hall trust, run from the same building with overlapping trustees. The Assistant Charity Commissioner forms the opinion that one common scheme would help their management. He publishes a notice in the Official Gazette and in a Marathi newspaper circulating in the region, hears the trustees of both trusts and the members who attend, and then frames a common scheme. A member who disagrees with the result may take the matter to the Charity Commissioner under section 70.

Need help with a trust scheme?

A scheme sets out who manages the trust and how. Our team can prepare the application, the draft scheme text and the representations for the hearing through agreement drafting support.

Key takeaways

  • The Assistant or Deputy Charity Commissioner may frame a scheme on his own belief or on a written application by two or more interested persons.
  • The trustees must have due opportunity to be heard first.
  • Amalgamation needs a Gazette notice, a newspaper notice if necessary and a hearing of trustees and all interested persons.
  • A scheme can be modified at any time after hearing the trustees.
  • The scheme has the effect of a court decree under section 50, subject to the Charity Commissioner's decision under section 70.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Section 50A

  • 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 frames a scheme under section 50A?

The Assistant or Deputy Charity Commissioner, since 2017 in place of the Charity Commissioner, as the footnote prints.

Can one person apply for a scheme?

Sub-section (1) speaks of "two or more persons having interest", or of the officer acting on his own belief.

Good compliance is boring by design; the drama starts only when something has been skipped.

— TaxClue Compliance Desk

Section 50A: 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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Assistant or Deputy Charity Commissioner, since 2017 in place of the Charity Commissioner, as the footnote prints.

Sub-section (1) speaks of "two or more persons having interest", or of the officer acting on his own belief.

Sub-section (1) requires only due opportunity to be heard for the trustees. A Gazette notice is required for amalgamation under sub-section (2).

The text says "at any time", after hearing the trustees.

It has effect as a scheme settled or altered under a decree of a Court under section 50, subject to the Charity Commissioner's decision under section 70.

No. It starts with "Notwithstanding anything contained in section 50", giving a separate officer route; the Court route remains.