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Sections 56C and 56D of the Maharashtra Public Trusts Act, 1950: which religious and charitable endowments Chapter VII-A covers and the vesting or transfer of their management

Chapter VII-A applies only to a temple, mosque or endowment for a public religious or charitable purpose that vests in, or whose management vests in, the State Government and that...

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Trust Registration
Published
October 3, 2026
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Oct 3, 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. Sections 56C and 56D open Chapter VII-A, a special chapter for certain temples, mosques and other endowments that vest in the State Government or are managed by it, and they provide for the transfer of those endowments or their management to a committee.

This article explains sections 56C and 56D 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.

Where Chapter VII-A comes from

Chapter VII-A, headed "Special provision as respects religious and charitable institutions and endowments which vest in, or the management of which vests in, the State Government", was inserted by Bom. 6 of 1960, s. 29, as the footnote prints. It runs from section 56C to section 56T. This article explains the first two sections. The committees themselves are explained in Sections 56E to 56H.

Section 56C(1): the endowments covered

"The provisions of this Chapter shall apply to every temple, mosque or endowment created for a public religious or charitable purpose (hereinafter in this Chapter referred to as 'the endowment'), which vests in, or the management of which vests in, the State Government and which—"

LimbText as printed
(a)"has been registered under the provisions of this Act as, or"
(b)"is declared by the State Government by notification in the Official Gazette, after such inquiry as it thinks fit, and after previous publication, to be a public trust."

The text of limb (a) breaks off after "as, or" and is joined to limb (b), so the sense is that the endowment is either registered under the Act as a public trust or declared to be one by notification. The words are printed in the official text as shown above.

Three conditions must therefore be met together.

  1. The institution is a temple, mosque or endowment for a public religious or charitable purpose.
  2. It vests in the State Government, or its management does.
  3. It is registered under the Act or declared a public trust by Gazette notification after inquiry and previous publication.

A temple run by a private family, a village committee or a registered trust without any vesting in the State Government is not within the Chapter. Anyone asking whether a particular temple is covered should find out whether it is in the Gazette list described below. Trustees and committees uncertain on this point can take legal consultation on how the Chapter applies to them.

Effect of the declaration. "On such declaration such endowment shall be deemed to be a registered public trust for the purposes of this Act and the provisions of Chapter IV relating to the registration of public trusts, shall, as far as may be, apply to the making of entries in the register kept under section 17, provided that such entries shall also conform to the provisions of this Chapter. The entries so made shall be final and conclusive." Section 17 is a separate section on registers and is named here only.

Section 56C(2): the Gazette list

"The State Government shall, as soon as may be after the commencement of this Chapter, publish in the Official Gazette, a list of such endowments as are registered as or declared to be, public trusts, and the State Government may, by like notification and in like manner, add to or delete from such list any endowment entered therein."

The list is published in the Official Gazette, and changes are made by notification "in like manner". The text does not set a period for publishing the list beyond "as soon as may be", and it does not name any particular endowment. The list is the practical test of whether this Chapter reaches a given temple.

Section 56D: vesting or transfer of management

"The State Government shall, from such date as it determines, and in the manner hereinafter provided, transfer the endowment, or the management thereof to a committee (hereinafter referred to as 'committee') and thereupon such endowment together with all the immovable or moveable property appertaining thereto, or as the case may be, management thereof shall vest in the members of such committee; and the members of the committee shall be the trustees or such endowment within the meaning and for the purposes of this Act."

FeatureWhat the section says
Who transfersThe State Government
When"from such date as it determines"
What passesThe endowment, or its management, with "all the immovable or moveable property appertaining thereto" or the management
To whomA "committee"
EffectThe endowment or management "shall vest in the members of such committee"
StatusThe members "shall be the trustees" within the meaning of the Act

Two points to keep apart. The State Government has a choice between transferring the endowment itself and transferring only its management, and the section says "as the case may be". And the members are trustees "for the purposes of this Act", which brings them under the Act's rules for trustees except where the Chapter itself says otherwise (see Section 56T).

Here "trustee" is to be read as defined in section 2(18); this article uses the word only as section 56D uses it.

Illustration. A temple in the Kolhapur district, whose management vests in the State Government and which is entered in the Gazette list, is to be handed over. From a date the State Government fixes, it transfers the management to a committee it has appointed for the district. The members of that committee become the trustees of the temple. A neighbouring temple that is run by a private family and has never vested in the State Government is outside the Chapter, even though both are open to the public.

Need help with a temple or endowment question?

Whether Chapter VII-A applies depends on the vesting, the registration or declaration and the Gazette list. Our team can examine the papers and advise through legal consultation support.

Key takeaways

  • Chapter VII-A applies to a temple, mosque or endowment that vests in, or is managed by, the State Government and is registered or declared a public trust.
  • It does not apply to all temples.
  • The State Government publishes a list in the Official Gazette and may add or delete entries.
  • The State Government transfers the endowment or its management to a committee from a date it determines.
  • The members of the committee are the trustees.

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 Sections 56C and 56D

  • 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.

Does Chapter VII-A apply to every temple in Maharashtra?

No. Only to endowments that vest in, or are managed by, the State Government and are registered or declared public trusts.

How is an endowment declared a public trust?

By notification in the Official Gazette after such inquiry as the State Government thinks fit and previous publication.

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Sections 56C and 56D: 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.

No. Only to endowments that vest in, or are managed by, the State Government and are registered or declared public trusts.

By notification in the Official Gazette after such inquiry as the State Government thinks fit and previous publication.

Yes. Section 56C(2) requires the State Government to publish a list in the Official Gazette, and it may add to or delete from it.

It lets the State Government transfer the endowment or its management to a committee, and the members become the trustees.

From the date the State Government determines.

For declared endowments, section 56C(1) says the entries made are final and conclusive.