Penalty Under 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. Section 66C punishes a person who breaches section 41C, the section on collecting money or donations for religious or charitable purposes, and section 67 punishes any other contravention of the Act or the rules, and failure to obey an order of the Charity Commissioner or his officers, with a fine.
This article explains sections 66C and 67 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 penalty sections 66, 66A and 66B are separate sections and are not described here; the sums printed below are those of the 2018 official text, and the current law should be checked before any figure is relied on.
Section 66C: whoever contravenes section 41C is, on conviction, punishable with simple imprisonment up to three months, or fine up to one and half times the amount or contribution collected without prior permission or intimation, or both. Section 67: whoever contravenes any provision of the Act or the rules for which no specific penalty is provided, or fails without reasonable cause to comply with an order or direction of the Charity Commissioner, Joint Charity Commissioner or Deputy or Assistant Charity Commissioner, is punishable on conviction with fine up to Rs. 10,000. Prosecution needs the previous sanction of the Charity Commissioner.
What changed and when
Section 66C was inserted by Mah. 36 of 2018, s. 4, as the footnote prints, the same amending Act as the 2018 consolidation. In section 67, the words about failing without reasonable cause to comply with an order or direction were inserted by Bom. 6 of 1960, s. 34, and the fine of "Rs. 10,000" was substituted for "Rs. 1,000" by Mah. 20 of 2009, s. 3.
Section 66C: breach of section 41C
"Whoever contravenes the provisions of section 41C shall, on conviction, be punished with simple imprisonment for a term which may extend to three months or with fine, which may extend to one and half times the amount or contribution collected without seeking prior permission under sub-section (1) of section 41C or intimation under the proviso to sub-section (1) of section 41C, as the case may be, or with both."
Section 41C deals with persons other than public trusts who collect money or donations for a religious or charitable purpose; it is explained in Section 41C. Section 66C sets the punishment.
| Element | Text |
|---|---|
| Offence | Contravening section 41C |
| Imprisonment | "simple imprisonment for a term which may extend to three months" |
| Fine | "which may extend to one and half times the amount or contribution collected" without prior permission under section 41C(1), or without intimation under its proviso |
| Combination | "or with both" |
| Stage | "on conviction" |
The fine is measured by what was collected without permission or intimation, not by a fixed sum. For example, a person who collects an amount without the permission or intimation the section requires faces a fine that may go up to one and a half times that amount. Collecting for a charitable purpose is not itself an offence; the offence lies in doing so without the required permission or intimation. The text uses "may extend", so the Court can impose less. Anyone who collects donations from the public should check what section 41C requires before starting the collection, and may take legal dispute resolution advice if a notice has been received.
Section 67: other offences
"Whoever contravenes any of the provisions of this Act or the rules for which no specific penalty has been provided by this Act or fails without reasonable cause to comply with any order passed or direction issued under any of the provisions of this Act by the Charity Commissioner, Joint Charity Commissioner or Deputy or Assistant Charity Commissioner shall, on conviction, be punished with fine which may extend to Rs. 10,000."
Break the section into two limbs.
- A contravention of the Act or the rules for which the Act provides no specific penalty. If another section prints a specific penalty, that section applies, not section 67.
- Failure without reasonable cause to comply with an order or direction issued under the Act by the Charity Commissioner, Joint Charity Commissioner, or Deputy or Assistant Charity Commissioner.
The punishment is a fine only, "which may extend to Rs. 10,000"; no imprisonment is provided. The words "without reasonable cause" apply to the second limb. A trustee who can show a reasonable cause for not complying, for example that the order was never served on him, has an answer in the text; the first limb has no such words.
The amounts are those printed in the 2018 official text. The Act may have been amended since, so the current text should be checked for any change in the amounts.
Procedure that surrounds both sections
Two other sections complete the picture. A prosecution for an offence punishable under the Act may not be instituted "without the previous sanction of the Charity Commissioner"; see Section 83. And an offence may be compounded under section 67A, with a composition amount that shall not exceed one-fourth of the maximum fine provided under the respective section; see Section 67A.
Illustration. A group in Ratnagiri collects Rs. 40,000 for a village temple through a stall without the permission or intimation section 41C requires. After conviction under section 66C, the Court could impose imprisonment of up to three months, or a fine of up to Rs. 60,000, one and a half times the amount collected, or both. In a different case a trustee in Pune ignores a written direction of the Deputy Charity Commissioner for months without reason. On conviction under section 67 he faces a fine that may extend to Rs. 10,000.
Need help with a notice or prosecution under the Act?
A notice under this Act can lead to a prosecution and a fine. Our team can review the facts, reply to the notice and represent the person concerned through legal dispute resolution services.
Key takeaways
- Section 66C: breach of section 41C is punishable with simple imprisonment up to three months, or fine up to one and a half times the amount collected, or both.
- Section 67: fine up to Rs. 10,000 for a contravention with no specific penalty, or for failing without reasonable cause to comply with an officer's order.
- Prosecution needs the Charity Commissioner's previous sanction; offences may be compounded under section 67A.
- Figures are as printed in the 2018 official text; check the current law.
Read next
- Section 41C: persons collecting donations for charity
- Section 67A: compounding of offences
- Section 83: previous sanction for prosecution
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.