Sections 73 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 73 gives an officer who holds an inquiry under the Act four powers of a civil court, and section 73A lets any person interested in the public trust be joined as a party to proceedings under the Act.
This article explains sections 73 and 73A 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.
In holding inquiries, the officer has "the same powers as are vested in courts ... under the Code of Civil Procedure, 1908 in trying a suit" in four matters: proof of facts by affidavits, summoning and examining persons on oath, discovery, inspection and production of documents, and issuing commissions. For an inquiry on a change report, evidence is recorded in the form of affidavits only, subject to cross-examination of the deponent if the officer permits. Any person having interest in the public trust may be joined as a party on his application, on the terms the officer orders.
What changed and when
Clause (c) of section 73 was substituted by Mah. 20 of 1971, s. 47. The proviso to section 73 was added by Mah. 55 of 2017, s. 25. Section 73A was inserted by Mah. 20 of 1971, s. 48. The section cites the Code of Civil Procedure, 1908, an older law; the reader should check the law now in force before relying on the reference.
Section 73: the four powers
"In holding inquiries under this Act, the officer holding the same shall have the same powers as are vested in courts in respect of the following matters under the Code of Civil Procedure, 1908 in trying a suit—"
| Clause | Power |
|---|---|
| (a) | "proof of facts by affidavits" |
| (b) | "summoning and enforcing the attendance of any person and examining him on oath" |
| (c) | "ordering discovery and inspection, and compelling the production of documents" |
| (d) | "issuing of commissions" |
The grant is limited to "the following matters". It does not give the officer every power of a civil court, only these four, and only "in holding inquiries under this Act". The powers apply to the officer who holds the inquiry, and the Act names several, for instance the Deputy or Assistant Charity Commissioner in registration inquiries and the Charity Commissioner in inquiries under Chapter VI. The inquiries themselves are explained in articles such as Section 41B and Section 68.
Affidavits (a). A party may prove facts by affidavit instead of oral evidence. A trust that is preparing its case for an inquiry should have its documents and affidavits ready.
Summons and oath (b). The officer may summon any person, enforce his attendance and examine him on oath. The text does not say what happens to a person who does not appear, and the Act's other provisions should be checked for that.
Discovery, inspection and production (c). The officer may order a party to disclose documents, allow inspection and produce documents.
Commissions (d). The officer may issue commissions; the section prints no further detail.
The proviso: affidavit evidence in change inquiries
"Provided that, while holding enquiry under section 22 of the Act, the Assistant or Deputy Charity Commissioner shall record the evidence in the form of affidavits only subject to the cross-examinations of the deponent, if permitted by him in appropriate case."
The proviso is narrow. It applies to an inquiry under section 22, a separate section of the Act that is not described here. In such an inquiry the evidence is by affidavit "only", and cross-examination of the person who swore the affidavit is available only "if permitted by him in appropriate case". So a party cannot claim cross-examination as of right in that inquiry. Trusts and their advocates who expect a contested inquiry should plan for a case built on affidavits. Legal dispute resolution support is available for preparing affidavits and the request to cross-examine.
Section 73A: joining an interested person as a party
"In any proceedings under this Act, any person having interest in the public trust may be joined as a party to such proceedings on an application made by such person on such terms and conditions as the officer holding the inquiry may order."
| Element | What the text says |
|---|---|
| Proceedings | "any proceedings under this Act" |
| Who | "any person having interest in the public trust" |
| How | "on an application made by such person" |
| Terms | "such terms and conditions as the officer holding the inquiry may order" |
The word "may" gives the officer a discretion. The applicant must be a person with an interest in the trust, such as a worshipper, a donor or a beneficiary, and the application is his own. The terms and conditions are for the officer to set. The section does not say that every interested person must be joined; it allows joinder on application. For the court side, Section 51 makes the Charity Commissioner a necessary party in suits by interested persons.
An officer's decision in these proceedings may later be appealed; the appeal route for the listed findings and orders is in Section 70.
Illustration. An inquiry is pending before the Deputy Charity Commissioner at Amravati on a change report relating to a library trust. A member of the library who was not served with the notice applies to be joined as a party under section 73A. The Deputy Charity Commissioner allows the application on the condition that the member file his affidavit within a stated time. In the inquiry, the evidence is by affidavit only; the Deputy Charity Commissioner permits cross-examination of the trustee's deponent on one point only.
Need help in an inquiry before the Charity Commissioner's office?
Proceedings under the Act are decided on affidavits and documents. Our team can prepare them and appear for the trust or the interested person through legal dispute resolution services.
Key takeaways
- An officer holding an inquiry has four civil-court powers under the Code of Civil Procedure, 1908: affidavits, summons and oath, discovery and production, and commissions.
- In an inquiry under section 22, evidence is in the form of affidavits only, with cross-examination only if the officer permits.
- Any person having an interest in the public trust may apply to be joined as a party on terms the officer orders.
- The Code is cited as printed; check the law now in force.
Read next
- Section 70: appeals from the Deputy or Assistant Charity Commissioner
- Sections 74 and 74A: inquiries are judicial proceedings
- Section 41B: inquiries into charities on complaint or suo motu
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.