Section 68 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 68 lists, in one place, the duties, functions and powers of the Deputy or Assistant Charity Commissioner for the region or sub-region for which he is appointed.
This article explains section 68 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 this section, but the current text should be checked on the Charity Commissioner's website before relying on it.
The section opens "For the purposes of this Act, the following shall be the duties and functions to be performed and powers to be exercised by the Deputy or Assistant Charity Commissioner for the region or sub-region for which he is appointed". It lists clauses (a) to (e), (e-1) to (e-4) and (g), from keeping the books and holding registration and change inquiries, to inspection, accepting a trustee's resignation, framing schemes and cy-pres orders. Clause (f) was deleted, and clause (g) adds other powers as prescribed.
What changed and when
Clause (cc) was inserted by Bom. 6 of 1960, s. 35. In clause (c), the words "or the cancellation of the entries" were inserted by Mah. 39 of 1965, s. 3. Clauses (e-1), (e-2), (e-3) and (e-4) were inserted by Mah. 55 of 2017, s. 19. Clause (f) was deleted by Mah. 22 of 1967, s. 7. The officer's powers are matched by those of the Charity Commissioner in Section 69.
The list, clause by clause
| Clause | Duty or power, as printed | Section it refers to |
|---|---|---|
| (a) | "to keep and maintain such books, entries and other documents as may be prescribed under section 17" | 17 (a separate section) |
| (b) | "to hold an inquiry under section 19 or 22 for any of the purposes mentioned in the said section" | 19 and 22 (a separate section) |
| (c) | "to record entries in the register kept under section 17 and to make amendments in the said entries or the cancellation of the entries under section 22" | 17 and 22 (a separate section) |
| (cc) | "to send a memorandum under section 28A" | Section 28A |
| (d) | "to enter on and inspect any trust property, to call for and inspect any proceedings of a trustee and to call for any return, statement, account or report from trustees or any person connected with a public trust" | Section 37 |
| (e) | "to permit inspection of any statement, notice, intimation, account, audit note or any other document" | none stated |
| (e-1) | "to encourage and facilitate the better administration of public trust" with the aim of keeping them out of litigation | none stated |
| (e-2) | "to accept resignation of a trustee who has submitted it to the trust and not reported by the other trustees and treat it as a report under section 22 and decide the same after making the necessary enquiry therefor" | 22 (a separate section) |
| (e-3) | "to frame or modify schemes under section 50A" | Section 50A |
| (e-4) | "to pass appropriate order and make a report under section 55" | Section 55 |
| (f) | deleted by Mah. 22 of 1967, s. 7 | |
| (g) | "to exercise such other powers and to perform such duties and functions as may be prescribed" | the rules (not described here) |
Reading the list
The register and the inquiries (a to c, cc). These clauses connect the officer to the registration machinery: the books and the register, the inquiries on registration and on changes, and the memorandum to the sub-registrar. Sections 17, 19 and 22 are separate sections of the Act. The officer's findings on registration are explained in Section 20, and the further inquiry under section 22A in Section 22A; neither is a clause of section 68, but they are within the officer's work.
Inspection (d and e). Clause (d) mirrors the inspection power in section 37. Clause (e) goes the other way: the officer must be able to "permit inspection" of statements, notices, intimations, accounts, audit notes and other documents. The text does not say who may inspect or on what terms, and the rules should be checked.
Administration and resignations (e-1 and e-2). Clause (e-1) gives the officer a duty to encourage and facilitate better administration with the aim of keeping trusts out of litigation. Clause (e-2) deals with a resignation sent to the trust that the other trustees have not reported: the officer accepts it, treats it as a report under section 22, and decides it after the necessary enquiry. A trustee who wishes to leave a trust and finds his resignation unreported by his co-trustees may use this route. Trustees dealing with a change of this kind may need help with legal consultation to draft and place the papers.
Schemes and cy-pres (e-3 and e-4). Clause (e-3) gives the officer the power to frame or modify schemes under section 50A; clause (e-4) to pass appropriate orders and report under section 55. Both were inserted in 2017. Their mechanics are in the two sections cited.
Clause (g). It leaves room for powers and duties "as may be prescribed", that is, by rules, which are not described here.
What the section does not do
Section 68 is a list. It does not create a power by itself that a cited section does not give, and each clause should be read with the section it names. Appeals from the officer's findings and orders go to the Charity Commissioner; see Section 70.
Illustration. A co-trustee of a charitable dispensary trust in Dhule writes a resignation letter to the trust. The other trustees do not report it. The Assistant Charity Commissioner for the sub-region accepts the resignation under clause (e-2), treats it as a report under section 22, makes the necessary enquiry and decides it. In the same year he is asked to frame a scheme for another trust in the sub-region; he does so under clause (e-3) after hearing the trustees.
Need help dealing with the Deputy or Assistant Charity Commissioner?
Trusts deal with this officer for registration changes, inspections, resignations and schemes. Our team can prepare the papers and appear for the trust through legal consultation services.
Key takeaways
- Section 68 lists the duties, functions and powers of the Deputy or Assistant Charity Commissioner for his region or sub-region.
- Clauses (a) to (c) and (cc) relate to the register, inquiries and the memorandum to the sub-registrar.
- Clauses (d) and (e) concern inspection; (e-1) to (e-4), added in 2017, cover better administration, resignations, schemes and cy-pres orders.
- Clause (f) is deleted; clause (g) adds powers as prescribed.
Read next
- Section 69: duties and powers of the Charity Commissioner
- Section 70: appeals from the Deputy or Assistant Charity Commissioner
- 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.