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Sections 56S and 56T of the Maharashtra Public Trusts Act, 1950: regulations made by a committee and the provisions of the Act that do not apply to these endowments

A committee may, with the approval of the State Government, make regulations not inconsistent with the Act or the rules for carrying out its functions, including routine business...

Published
Updated
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6 min
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6 answered
  • Medium Complexity
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
6 min
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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 56S lets a committee of management make regulations with the State Government's approval; section 56T lists the sections of the Act that do not apply to the endowments in Chapter VII-A, and says when the Chapter stops applying.

This article explains sections 56S and 56T 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.

Scope

Both sections belong to Chapter VII-A. The endowments they cover are explained in Sections 56C and 56D. Committees and trustees who need to prepare regulations and place them before the State Government can use compliance documentation support.

Section 56S: regulations

Sub-section (1). "The committee may, with the approval of the State Government make regulation not inconsistent with this Act or the rules made thereunder for carrying out its functions under this Act."

Three conditions: the committee makes them; the State Government approves them; and they are not inconsistent with the Act or the rules. Regulations cannot override the Act. The rules referred to are not described here and should be checked.

Sub-section (2). "In particular but without prejudice to the generality of the foregoing provision, such regulations may provide for all or any of the following matters, namely:—"

ClauseMatterSection it connects to
(i)despatch of day-to-day proceedings and routine business of the committeesection 56J
(ii)the manner in which any person who is not a member of a committee or sub-committee may be associated with itsection 56K
(iii)terms and conditions of service of the servants of a committeesection 56M

Each item points back to a section that expressly leaves the matter to regulations; they are explained in Sections 56I to 56M. A committee that has not yet made regulations on these three items should do so in a draft that is placed before the State Government for approval.

Section 56T: provisions that do not apply

"Except so far as is expressly provided in the provisions of this Chapter, nothing in sections 18, 19, 20, 21, 47, 50, 59, 66 and 67 shall apply to the endowments to which this Chapter applies."

The figures and letters "44, 45, 46, 47A, 47B" were deleted from the list by Mah. 20 of 1971, s. 40, as the footnote prints, because those sections themselves had been deleted. The list now reads as above. The table shows where each can be read:

SectionSubject (as a reader's guide)
18, 19, 20, 21sections in Chapter IV; for section 20 see Section 20
47appointment of trustees by the Charity Commissioner: Section 47
50suits relating to public trusts: Section 50
59penalty and recovery on failure to pay the contribution
66, 67sections in Chapter X (offences and penalties)

So for these endowments the listed sections do not apply, "except so far as is expressly provided" in the Chapter. Whether a given provision of the Chapter itself provides for the same matter is a question of reading the Chapter section by section.

The proviso: when the Chapter stops applying

The proviso was inserted by Mah. 43 of 1981, s. 3. It reads: "the provisions of this Chapter shall cease to apply to any such endowment in respect of which a scheme has been framed under section 50A, and upon framing of such scheme, the other provisions of this Act, except sections 18, 19, 20, and 21 shall apply to such endowment."

Two effects. First, once a scheme is framed under Section 50A, the Chapter VII-A machinery, the committee and the Administrator route stops for that endowment. Second, the ordinary provisions of the Act then apply, apart from sections 18 to 21 (the registration sections), which are named and not explained here. This links with section 56RR, where an Administrator's work ceases when the Charity Commissioner's scheme for an endowment comes into operation; see Sections 56R and 56RR.

Illustration. A committee for a district's temples proposes regulations on how its meetings are minuted, how an honorary legal adviser is associated, and the leave rules for its clerks. These match clauses (i), (ii) and (iii) of section 56S(2). The committee sends the draft to the State Government, which approves it. Years later the Charity Commissioner frames a scheme for one of the temples under section 50A; from then on the Chapter no longer applies to that temple, and the ordinary provisions of the Act (except sections 18 to 21) apply to it.

Need help drafting committee regulations?

Regulations must fit the Act and the rules and need State approval. Our team can draft them and the covering papers through compliance documentation services.

Key takeaways

  • A committee makes regulations with the State Government's approval, not inconsistent with the Act or the rules.
  • Regulations may cover routine business, associated non-members and servants' terms and conditions.
  • Sections 18, 19, 20, 21, 47, 50, 59, 66 and 67 do not apply to Chapter VII-A endowments, except as the Chapter expressly provides.
  • The Chapter ceases to apply to an endowment once a scheme is framed under section 50A.
  • After that, the other provisions of the Act apply, except sections 18, 19, 20 and 21.

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 56S and 56T

  • 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 makes regulations under section 56S?

The committee, with the State Government's approval.

Can regulations conflict with the Act?

No. They must be not inconsistent with the Act or the rules.

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

— TaxClue Compliance Desk

Sections 56S and 56T: 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 committee, with the State Government's approval.

No. They must be not inconsistent with the Act or the rules.

Routine business under section 56J, association of non-members under section 56K, and servants' terms under section 56M.

Sections 18, 19, 20, 21, 47, 50, 59, 66 and 67, except as the Chapter expressly provides.

When a scheme is framed under section 50A for it.

Sections 18, 19, 20 and 21.