Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)in 7 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 23 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 24 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 45 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 53 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 266 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026due today 11 OCTGSTR-1 · Outward supplies · Sep 2026in 4 days
All due dates

Sections 52 and 53 of the Rajasthan Public Trusts Act, 1959: the trusts Chapter X covers and the committee of management

Chapter X applies to every public trust that vests in a State Government, is maintained at the expense of the State Government, is managed directly by the State Government, is...

Published
Updated
Reading time
8 min
Views
2
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 6, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 52 and 53 of the Rajasthan Public Trusts Act, 1959 are the gateway to Chapter X, the most far-reaching Chapter for public trusts in Rajasthan. Section 52 lists the trusts it covers, including those with gross annual income of the printed figure or more, and section 53 provides that their management then vests in a committee of management constituted by the State Government.

This article explains sections 52 and 53 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 notification point

Chapter X is one of the Chapters that come into force only on the date, and for the class or classes of public trusts, that the State Government specifies by notification under section 1(4). The notifications are not part of the text consulted, so no class of trusts is named beyond the five kinds that section 52 itself lists. Section 52(2) adds its own Gazette list of the trusts to which the Chapter applies. A trust should obtain both the notification and the list from the Devasthan Department before concluding that Chapter X reaches it. Our compliance advisory team can read them against the trust's income and status.

Section 52(1): the five kinds of trust

The provisions of Chapter X "shall apply to every public trust":

ClauseKind of trust
(a)Which vests in a State Government
(b)Which is maintained at the expense of the State Government
(c)Which is managed directly by the State Government
(d)Which is under the superintendence of the Court of Wards
(e)Of which the gross annual income is ten thousand rupees or more

Clause (e) uses the figure printed in the published copy; check the current text for any change. The Act does not say how the income is measured for this purpose. The Court of Wards is named in the text as printed; check the current position before relying on clause (d).

Section 52(2): the Gazette list

As soon as may be after the commencement of the Chapter, the State Government shall publish in the official Gazette "a list of the public trusts to which this Chapter applies" and may, by like notification and in like manner, add to or vary the list. A trust that is on the list is plainly within the Chapter; a trust that is not on the list should still check clause (e) and the other clauses of section 52(1) and the notification.

Section 53: management vests in a committee

Sub-section (1). From such date as the State Government appoints, the management of a public trust to which the Chapter applies shall, "notwithstanding anything contained in any provision of this Act or in any law, custom or usage", vest in a committee of management constituted by the State Government as provided. Different dates may be appointed for different public trusts.

Sub-section (2). On or before the date fixed, the State Government shall, subject to section 54, constitute by Gazette notification a committee of management, which is deemed to be the working trustee of the public trust and its endowment. The proviso lets the State Government constitute one committee for several public trusts representing the same religion or persuasion, on the combined request of the trustees and persons interested, if their endowments are in the same city, town or locality.

Sub-section (3). Every committee constituted under sub-section (2) is a body corporate having perpetual succession and a common seal, with power to acquire, hold and dispose of property subject to certain conditions. The published copy breaks off at "subject to such conditions and", so the rest of the sub-section is not available in the text consulted. Check the official text for the conditions.

Sub-section (4). A committee consists of a Chairman and such even number of members, not exceeding ten and not less than two, as the State Government determines.

Sub-section (5). The Chairman and members are appointed by the State Government by Gazette notification from among:

  • (a) trustees of public trusts representing the same religion or persuasion and having the same objects; and
  • (b) persons interested in such trusts or their endowments, or belonging to the denomination for which the trust was founded,

in accordance with the general wishes of the persons so interested, so far as they can be ascertained in the prescribed manner.

Proviso. In the case of a public trust with a hereditary trustee, that trustee, and in the case of a math, the head, shall be the Chairman of the committee, if willing to serve.

What changes for the trust

Because the committee is deemed to be the working trustee, the person who applied for registration under section 17, kept accounts and reported changes is replaced, for these duties, by the committee. The hereditary trustee or head of the math keeps a place as Chairman if willing. The committee's duties and its supersession are in sections 59 to 63. The Rules on the committee's meetings and allowances are covered in our article on rules 37 to 39 of the Rajasthan Public Trust Rules, 1962.

Worked example

An invented temple, Shri Mahalakshmi Mandir, Udaipur, is on the Gazette list under section 52(2). From the date the State Government appoints, its management vests in a committee. The State Government notifies a committee of six members under a Chairman chosen under the proviso, since the temple has a hereditary trustee, Mr Dharmendra Singh Chundawat, who is willing to serve. The other members are appointed from trustees of trusts of the same religion with the same objects and from persons interested in the temple, in line with the general wishes of those interested. The committee is a body corporate and is the working trustee.

Practical points

  1. Check section 52(1) against the trust's status and income, and check the Gazette list.
  2. Check the date appointed under section 53(1) for the trust.
  3. If you are a hereditary trustee or the head of a math, note your right to be Chairman if willing.
  4. Prepare the records the committee will need on taking over.
  5. Read the Rules and the official text for the conditions on the committee's property powers.

Need help with a committee of management?

A trust brought under Chapter X changes hands in its management, and trustees, hereditary trustees and heads of maths need to understand what that means for them. Our team can map the trust's position against sections 52 and 53 and prepare the papers. Ask for a compliance advisory session for your temple or institution.

Key takeaways

  • Chapter X covers trusts that vest in, are maintained by, or are managed by the State Government, those under the Court of Wards, and those with gross annual income of the printed figure or more.
  • The State Government publishes a Gazette list of the trusts to which the Chapter applies.
  • Management then vests in a committee of management, which is the working trustee and a body corporate.
  • The committee has a Chairman and an even number of members, not exceeding ten and not less than two.
  • A hereditary trustee, or the head of a math, is Chairman if willing.
  • Chapter X applies only to classes notified under section 1(4).

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 52

  • 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.

Which trusts does Chapter X cover?

Those in the five clauses of section 52(1), including those with gross annual income of ten thousand rupees or more, as printed in the published copy.

Who prepares the list of trusts?

The State Government, by publication in the official Gazette (section 52(2)).

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Sections 52: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Those in the five clauses of section 52(1), including those with gross annual income of ten thousand rupees or more, as printed in the published copy.

The State Government, by publication in the official Gazette (section 52(2)).

The committee of management, which is deemed to be the working trustee (section 53(2)).

A Chairman and an even number of members, not exceeding ten and not less than two, as the State Government determines (section 53(4)).

Yes, if willing; so can the head of a math (proviso to section 53(5)).

Yes, under the proviso to section 53(2), on the combined request of trustees and persons interested of trusts of the same religion or persuasion whose endowments are in the same city, town or locality.