Sections 74 and 74A 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 74 deems every inquiry and appeal under the Act to be a judicial proceeding for three sections of the Indian Penal Code; section 74A deems the Charity Commissioner and his officers to be a civil court for two sections of the Code of Criminal Procedure, 1973, when the State Government so directs.
This article explains sections 74 and 74A 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.
Section 74: "All inquiries and appeals under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code." Section 74A: when the State Government so directs, the Charity Commissioner, Joint Charity Commissioner, Director of Accounts or any Deputy or Assistant Charity Commissioner is deemed to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973. Both sections cite older laws, so the law now in force should be checked.
What changed and when
Section 74A was substituted by Mah. 55 of 2017, s. 26, as the footnote prints. Section 74 is in its original form. The two sections are deeming provisions: they do not create powers of the kind found in section 73, which gives an inquiry officer four civil-court powers (see Sections 73 and 73A), but give the officers a status under other laws.
Section 74: inquiries and appeals as judicial proceedings
"All inquiries and appeals under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code."
The marginal citation prints the Indian Penal Code as "XLV of 1860". The Act does not set out what sections 193, 219 and 228 of that Code provide, and this article does not either. The Indian Penal Code is an older law named by the 2018 text. The reader should check the law now in force on the matters those sections cover before relying on this section.
| Element | What the text says |
|---|---|
| What is covered | "All inquiries and appeals under this Act" |
| Status given | "judicial proceedings" |
| For which law | "within the meaning of sections 193, 219 and 228 of the Indian Penal Code" |
Three points arise from the words. First, the status applies to every inquiry and every appeal under the Act, whatever the officer or the subject. Second, the status is for a stated purpose: "within the meaning of" the three named sections, and not a general declaration that the Charity Commissioner's office is a court. Third, the section is brief and gives no procedure; the powers an officer has in an inquiry are in section 73, and the right of appeal is in section 70, explained in Section 70.
A person who takes part in an inquiry, whether as a trustee, a witness or an interested party, should therefore treat the proceedings seriously, since the text treats them as judicial proceedings for the named purposes. Those who need help in preparing for an inquiry or appeal can use legal dispute resolution support.
Section 74A: officers as civil courts for two Criminal Procedure sections
"When the State Government so directs, the Charity Commissioner, Joint Charity Commissioner or Director of Accounts or any Deputy or Assistant Charity Commissioner shall be deemed to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973."
| Element | What the text says |
|---|---|
| Condition | "When the State Government so directs" |
| Officers | The Charity Commissioner, Joint Charity Commissioner, Director of Accounts, or any Deputy or Assistant Charity Commissioner |
| Status | "deemed to be a civil court" |
| For which law | "within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973" |
The key words are "when the State Government so directs". The deeming is not automatic; it takes effect on a direction. The text does not itself print a direction or its date. The Code of Criminal Procedure, 1973 is an old law named by the 2018 text; the reader should check the law now in force, and this article names no replacement and describes nothing that sections 345 and 346 provide.
The list of officers in section 74A is wider than the Deputy and Assistant Charity Commissioners who hold most inquiries under the Act, since it also names the Charity Commissioner, the Joint Charity Commissioner and the Director of Accounts.
How the two sections differ
| Point | Section 74 | Section 74A |
|---|---|---|
| Who or what | Inquiries and appeals | Named officers |
| Status | Judicial proceedings | Civil court |
| Under which old law | Indian Penal Code, sections 193, 219 and 228 | Code of Criminal Procedure, 1973, sections 345 and 346 |
| Needs a direction? | No | Yes, "when the State Government so directs" |
| Origin | Original text | Substituted in 2017 |
Illustration. A trustee gives evidence before the Deputy Charity Commissioner at Kolhapur in an inquiry under the Act and a party appeals to the Charity Commissioner. Both the inquiry and the appeal are, by section 74, judicial proceedings for the Indian Penal Code sections named. In a separate matter, the State Government has directed under section 74A that the Deputy Charity Commissioner is a civil court for the Code of Criminal Procedure sections named; whether that direction has been given in any particular case is a fact to be checked from the official record.
Need help in an inquiry or appeal under the Act?
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Key takeaways
- Section 74 deems all inquiries and appeals under the Act to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code.
- Section 74A deems named officers to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973, when the State Government so directs.
- Both cite older laws as printed; check the law now in force.
- Section 74A was substituted by Mah. 55 of 2017, s. 26.
Read next
- Sections 73 and 73A: civil-court powers of officers holding inquiries
- Sections 76 and 77: Civil Procedure Code and recovery of sums
- Section 70: appeals from the Deputy or Assistant Charity Commissioner
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.