Sections 76 and 77 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 76 applies the Code of Civil Procedure, 1908 to court proceedings under the Act so far as the Act does not say otherwise, and section 77 makes unpaid sums payable under the Act or the rules recoverable as arrears of land revenue.
This article explains sections 76 and 77 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 76: "Save in so far as they may be inconsistent with anything contained in this Act", the provisions of the Code of Civil Procedure, 1908 apply to all proceedings before the court under the Act. Section 77: "All sums payable under the provisions of this Act or rules, if not paid shall notwithstanding anything contained in any law be recoverable as an arrear of land revenue." Section 77 was substituted in 2017. The Code is cited as printed, so the law now in force should be checked.
What changed and when
In section 76, the words "before Court" in the marginal heading were inserted by Bom. 6 of 1960, s. 38, as the footnote prints. Section 77 was substituted by Mah. 55 of 2017, s. 27. Both sections sit in Chapter XI, which deals with functions, procedure, jurisdiction and appeals, and which also contains the sections on the officers' powers in Section 68 and Section 69.
Section 76: the Code of Civil Procedure
"Save in so far as they may be inconsistent with anything contained in this Act, the provisions of the Code of Civil Procedure, 1908, shall apply to all proceedings before the court under this Act."
| Element | What the text says |
|---|---|
| Which law | The Code of Civil Procedure, 1908 (printed as "V of 1908") |
| Which proceedings | "all proceedings before the court under this Act" |
| Limit | "Save in so far as they may be inconsistent with anything contained in this Act" |
Three points follow. The section covers proceedings before "the court", for example the suit under section 50 and the appeals to the Court under sections 47, 51 and 55; it speaks of "the court", and the powers of officers holding inquiries are separately set out in section 73. The Act's own provisions come first: where the Act and the Code differ, the Act prevails. And where the Act is silent, the Code fills the gap: a suit under section 50 in the City Civil Court or the District Court follows the Code unless the Act says otherwise.
The Act already contains one express exclusion. Section 52 says that sections 92 and 93 of the Code do not apply to public trusts; see Section 52. Section 76 is the general rule, and section 52 is a specific exception to it. The Code is an older law; the reader should check the law now in force before relying on the reference.
Anyone starting or defending a case in Court under the Act should plan the pleadings, the evidence and the time limits under the Code with the Act's own rules in mind. Legal dispute resolution support is available for that.
Section 77: recovery as arrears of land revenue
"All sums payable under the provisions of this Act or rules, if not paid shall notwithstanding anything contained in any law be recoverable as an arrear of land revenue."
| Element | What the text says |
|---|---|
| Which sums | "All sums payable under the provisions of this Act or rules" |
| Condition | "if not paid" |
| Overriding words | "notwithstanding anything contained in any law" |
| Mode of recovery | "recoverable as an arrear of land revenue" |
The section is general. It does not list the sums, and it does not say who recovers them or how; "arrear of land revenue" is a mode of recovery, and the procedure for it is not in the section. Sums payable under the Act include, for example, the annual contribution under Section 58 and a sum a trustee is ordered to pay under an order of surcharge under Section 41. The Charity Commissioner's separate order to a bank for an unpaid contribution is in Sections 59 to 61. The form and manner of requisitions made for recovery depend on the rules, which are not described here and should be checked.
The words "notwithstanding anything contained in any law" mean that another law cannot be used to stop this route. They do not make every sum recoverable: the sum must be "payable under the provisions of this Act or rules". A person who disputes that a sum is payable under the Act has to raise that at the stage the Act provides, for example an appeal where one exists.
Illustration. A trustee of a charitable trust in Satara is ordered by the Charity Commissioner under the surcharge section to pay a sum to the trust and does not pay. Under section 77 the sum is recoverable as an arrear of land revenue. In a different matter the same trust is sued in the District Court under section 50, and section 76 applies the Code of Civil Procedure to the proceedings, except where the Act itself provides otherwise.
Need help recovering or resisting a claim for a sum?
Whether a sum is payable under the Act, and how it can be recovered or challenged, depends on the section under which it was ordered. Our team can advise and appear through legal dispute resolution services.
Key takeaways
- Section 76 applies the Code of Civil Procedure, 1908 to all proceedings before the court under the Act, save where inconsistent with the Act.
- Section 52 is a specific exception: sections 92 and 93 of the Code do not apply to public trusts.
- Section 77 makes all sums payable under the Act or rules recoverable as an arrear of land revenue if not paid.
- Section 77 was substituted by Mah. 55 of 2017, s. 27.
- The Code is cited as printed; check the law now in force.
Read next
- Section 41: order of surcharge against trustees
- Sections 59 to 61: recovery of contribution and application of the Fund
- Sections 74 and 74A: inquiries are judicial proceedings
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.