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Sections 78 and 79 of the Maharashtra Public Trusts Act, 1950: officers as public servants, and deciding whether a trust exists, is a public trust, or owns particular property

Section 78: the Charity Commissioner, the Deputy and Assistant Charity Commissioners, the Director and Assistant Director of Accounts, Inspectors and other subordinate officers...

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Trust Registration
Published
October 3, 2026
Last updated
Oct 5, 2026
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6 min
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Last updated: October 2026Verified against: Government sources

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 78 deems the Charity Commissioner and the other officers appointed under the Act to be public servants, and section 79 says that the Deputy or Assistant Charity Commissioner decides whether a trust exists, whether it is a public trust and whether particular property belongs to it, with an appeal to the Charity Commissioner.

This article explains sections 78 and 79 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.

What changed and when

In section 78, the words "the Director and Assistant Director of Accounts," were inserted by Mah. 20 of 1971, s. 51, and the words "and Assessors" were deleted by Mah. 22 of 1967, s. 9. Section 79 was substituted by Mah. 55 of 2017, s. 28, as the footnote prints. Both sections sit in Chapter XII, headed "Miscellaneous".

Section 78: officers as public servants

"The Charity Commissioner, Deputy and Assistant Charity Commissioners, the Director and Assistant Director of Accounts, Inspectors and other subordinate officers appointed under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code."

Officers namedStatus
Charity Commissionerdeemed public servants within the meaning of section 21 of the Indian Penal Code
Deputy and Assistant Charity Commissionerssame
Director and Assistant Director of Accountssame
Inspectors and other subordinate officers appointed under the Actsame

The Indian Penal Code is cited in the text as "XLV of 1860"; it is an older law, and the reader should check the law now in force. The section does not set out what section 21 provides. It covers officers "appointed under this Act", so a person who is not appointed under the Act is outside it. The officers themselves, and how the subordinate officers are appointed, are in Sections 6, 6A and 6B. The effect of section 78 is a status for the officers; what follows from that status is a matter for the law the section refers to.

Section 79(1): who decides the three questions

"Any question, whether or not a trust exists and such trust is a public trust or particular property is the property of such trust, shall be decided by the Deputy or Assistant Charity Commissioner as provided by this Act."

The sub-section names three questions:

  1. whether a trust exists;
  2. whether that trust is a public trust; and
  3. whether particular property is the property of the trust.

The decision-maker is the Deputy or Assistant Charity Commissioner. The words "as provided by this Act" mean that the manner of deciding is found in the Act's other provisions on inquiries, and section 79 itself does not set out a procedure. The inquiries in which such questions arise are in the registration sections, which are separate sections of the Act, and in the officer's powers explained in Section 68 and Sections 73 and 73A.

The difference between a public and a private trust is not defined in section 79. On that difference, see private trust vs public trust. A court's decision on these questions is dealt with in Section 26, which provides for amending the register after a court decides a question about a public trust. The practical effect of section 79 is that the questions are decided by the officer first, and later by the Charity Commissioner on appeal, in line with the bar on civil courts in Sections 80 and 81.

A person who disputes that an institution or property belongs to a public trust, or a trustee who says the trust is private, should plan the evidence carefully: the deed, the history of use, the accounts and the title documents. Legal dispute resolution support is available for building the case.

Section 79(2): appeal

"An appeal shall lie against such decision of the Assistant or Deputy Charity Commissioner to the Charity Commissioner under section 70."

The appeal route and the sixty-day period are in section 70, and sub-clause (d-1) of its sub-section (1) lists "an order under sub-section (1) of section 79"; see Section 70.

Illustration. A society running a school in a Maharashtra town says its building belongs to a private family trust. A complainant says it belongs to a public trust. The Assistant Charity Commissioner decides, under section 79(1), that the building is the property of the public trust. The family appeals to the Charity Commissioner under section 70 within the period it prescribes. During the proceedings the officers handling the matter are public servants under section 78.

Need help in a dispute on whether a trust is public?

Disputes about the character of a trust or its property turn on documents and history. Our team can prepare the evidence and appear through legal dispute resolution services.

Key takeaways

  • Section 78 deems the Charity Commissioner and the other officers appointed under the Act to be public servants within the meaning of section 21 of the Indian Penal Code.
  • Section 79(1) makes the Deputy or Assistant Charity Commissioner the decision-maker on whether a trust exists, whether it is a public trust and whether property is the trust's.
  • An appeal lies to the Charity Commissioner under section 70.
  • Section 79 was substituted by Mah. 55 of 2017, s. 28.

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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.

Quick recapKey facts & short answers

Key Facts About Sections 78 and 79

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who decides whether a trust is a public trust?

The Deputy or Assistant Charity Commissioner, as provided by the Act.

Can the decision be appealed?

Yes, to the Charity Commissioner under section 70.

Keep donations for a stated purpose separate from general funds, in the books and in the bank.

— TaxClue NGO & Trust Desk

Sections 78 and 79: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Deputy or Assistant Charity Commissioner, as provided by the Act.

Yes, to the Charity Commissioner under section 70.

The Charity Commissioner, Deputy and Assistant Charity Commissioners, the Director and Assistant Director of Accounts, Inspectors and other subordinate officers appointed under the Act.

The Indian Penal Code, as printed. Check the law now in force.

It says "as provided by this Act" and prints no separate procedure.

By Mah. 55 of 2017, s. 28.