Sections 6 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.
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 6, 6A and 6B describe the staff under the Charity Commissioner: who may be appointed as Director of Accounts, Assistant Director of Accounts, Inspector and other subordinate officer; that all of them are servants of the State Government; and how the cost of their pay, pension and allowances is recovered from the Public Trusts Administration Fund.
This article explains sections 6, 6A and 6B 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.
The State Government may appoint a Director of Accounts, Assistant Directors of Accounts, Inspectors and other subordinate officers, and may delegate the power to appoint subordinate officers and servants to the Charity Commissioner, the Joint Charity Commissioner and the Deputy and Assistant Charity Commissioners. All of them are servants of the State Government paid from the Consolidated Fund of the State, and each year the State Government determines a cost that is paid to it out of the Public Trusts Administration Fund.
Section 6: who the subordinate officers are
Section 6 opens with its purpose: "for the purpose of carrying out the provisions of this Act". For that purpose the State Government may appoint:
- the Director of Accounts and Assistant Directors of Accounts "possessing the prescribed qualifications";
- Inspectors; and
- other subordinate officers.
The State Government may also assign to them "such powers, duties and functions under this Act, as may be deemed necessary". The qualifications of the accounts officers are "prescribed", which means they are set by the rules; the rules are not set out in this article, so please check the current Maharashtra Public Trusts Rules for them. The footnote records that the opening words were substituted by Bom. 6 of 1960, s. 10(a).
The proviso: delegating the power to appoint
The proviso, added by Bom. 47 of 1950, s. 2 (as the footnote prints), lets the State Government, by general or special order and subject to conditions it considers fit, delegate to the Charity Commissioner, the Joint Charity Commissioner and the Deputy and Assistant Charity Commissioner the power to appoint subordinate officers and servants "as may be specified in the order". The words "the Joint Charity Commissioner" were inserted by Bom. 6 of 1960, s. 10(b). So the power to appoint is not automatic for these officers; it flows from an order of the State Government, limited to what the order specifies.
Section 6A: servants of the State Government
Sections 6A and 6B were inserted by Bom. 47 of 1950, s. 3. Section 6A says that the Charity Commissioner, the Joint Charity Commissioner, the Deputy and Assistant Charity Commissioner, the Director of Accounts, the Assistant Directors of Accounts, the Inspectors and other subordinate officers and servants appointed under the Act "shall be the servants of the State Government". Two consequences follow from the text:
- They draw their pay and allowances from the Consolidated Fund of the State.
- Their conditions of service are such as the State Government determines.
If you need help reading an order against these provisions, compliance advisory can walk you through it.
The reference to the Joint Charity Commissioner and the Accounts officers was inserted by Bom. 6 of 1960, s. 11, and the opening words by the Bombay Charity Commissioner (Regional Reorganisation) Order, 1960, as the footnotes show.
Section 6B: the cost comes back from the Fund
Section 6B provides that "every year" there shall be paid out of the Public Trusts Administration Fund to the State Government "such cost as the State Government may determine" on account of the pay, pension, leave and other allowances of the same group of officers and servants. Two points stand out:
- The amount is determined by the State Government. The section prints no figure and no formula, and this article states none.
- The payment is from the Fund, not from individual trusts directly. How the Fund is built up, and how trusts contribute to it, belongs to Chapter VIII: see Section 57 on the Public Trusts Administration Fund.
| Section | Who | What | Where the money comes from |
|---|---|---|---|
| 6 | Director of Accounts, Assistant Directors, Inspectors, other subordinate officers | Appointed by the State Government; powers assigned by it | Not stated in section 6 |
| 6A | Charity Commissioner, Joint, Deputy and Assistant Charity Commissioners, accounts officers, Inspectors, other officers and servants | They are servants of the State Government | Pay and allowances from the Consolidated Fund of the State |
| 6B | The same group | Cost determined by the State Government is paid to it | Out of the Public Trusts Administration Fund |
Section 7 and the Inspector's place in practice
Section 7, which dealt with Assessors, has been deleted; the official text prints "Deleted by Mah. 12 of 1967, s. 4", although the list of amending Acts at the start of the text shows Mah. 22 of 1967 for that year. Treat the printed number with care and check the amending Act if you need to cite it.
For a trustee, the officers named in these sections matter at the working level. The powers an officer can use are in the sections that confer them, for example the inspection and supervision powers described in Section 37; sections 6 to 6B only create the staff and fix their status and cost.
Illustration. A charitable dispensary in Nagpur is told that an Inspector will visit. The trustees should ask which section the visit rests on and carry the officer's letter of appointment. They can be sure of one thing from section 6A: the Inspector is a servant of the State Government, not of the dispensary or of the Fund.
The Charity Commissioner who heads this staff is dealt with in Sections 3 and 3A.
Need help with compliance before an officer's visit?
If your trust expects an inspection or a call for accounts and you want the records in order first, our team can review the registers, accounts and filings with you. Speak to us about compliance advisory well before the visit, not after it.
Key takeaways
- The State Government appoints the Director of Accounts, Assistant Directors, Inspectors and other subordinate officers (section 6).
- The power to appoint subordinate officers and servants can be delegated by State Government order to the Charity Commissioner and other named officers.
- All these officers are servants of the State Government, paid from the Consolidated Fund (section 6A).
- Each year the State Government determines a cost payable to it out of the Public Trusts Administration Fund (section 6B); the sections print no amount.
- Section 7 (Assessors) is deleted.
Read next
- Sections 3 and 3A: the Charity Commissioner and the Joint Charity Commissioners
- Section 57: the Public Trusts Administration Fund
- Section 8: delegation of powers
- Section 37: inspection and supervision of public trusts
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.