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Sections 79A–79C of the Maharashtra Public Trusts Act, 1950: recovery of the Charity Commissioner's costs and costs of proceedings before courts and the Charity Commissioner

Section 79A: costs, charges and expenses incurred by the Charity Commissioner or the Deputy or Assistant Charity Commissioner as a party to, or in connection with, legal...

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Updated
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6 answered
  • Medium Complexity
  • In-Depth Guide
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
8 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. Sections 79A to 79C answer a simple question: who pays the costs when a public trust is in legal proceedings. Section 79A makes the Charity Commissioner's costs payable from the trust's property, section 79B leaves court costs to the court, and section 79C leaves the costs of proceedings before the officers to their discretion.

This article explains sections 79A to 79C 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.

Where the sections come from

Sections 79A to 79D were inserted by Bom. 14 of 1951, s. 22, as the footnote prints. Section 79D, on court fees, is a different section and is not described here. The costs sections work alongside the compensation for frivolous proceedings in Section 79CC.

Section 79A: the Charity Commissioner's own costs

"All costs, charges and expenses incurred by the Charity Commissioner or the Deputy or Assistant Charity Commissioner as a party to, or in connection with, any legal proceedings in respect of any public trust shall, notwithstanding anything contained in section 79B, be payable out of the property or funds of the public trust, except in cases where the liability to pay the same has been laid on any party or other person personally and the right to reimbursement under this section has been negatived in express terms."

ElementWhat the text says
Whose costsThe Charity Commissioner, or the Deputy or Assistant Charity Commissioner
Which proceedingsHe is "a party to, or in connection with, any legal proceedings in respect of any public trust"
What is covered"All costs, charges and expenses"
Who paysOut of "the property or funds of the public trust"
Override"notwithstanding anything contained in section 79B"
ExceptionWhere the liability "has been laid on any party or other person personally" and the right to reimbursement under this section "has been negatived in express terms"

So the starting rule is that the trust pays the officer's costs in proceedings concerning it. The exception has two parts and both must be met: the court or authority has laid the liability on a particular person personally, and has expressly refused reimbursement from the trust. The word "express" is the point; silence does not take a case out of the rule. A trustee or litigant who is ordered to pay should check whether the order says in express terms that reimbursement is negatived.

The Charity Commissioner is a necessary party to suits by interested persons under section 50, and may be added in other suits; see Section 51 and Section 56B. Section 79A is the rule on who bears his costs in those cases. Trustees who have to budget for litigation, and the costs that may fall on the trust, can use legal dispute resolution advice.

Section 79B: costs before the courts

"The costs, charges and expenses of and incidental to any suit, appeal or application to any court including the High Court under this Act shall be in the direction of the court, which may, subject to the provisions of section 79A, direct the whole or any part of such costs, charges and expenses to be met from the property or funds of the public trust concerned or to be borne and paid in such manner and by such persons as it thinks fit."

Key points: it covers "any suit, appeal or application to any court including the High Court under this Act", so it includes appeals to the High Court. The costs are "in the direction of the court"; the court may direct all or part to come out of the trust's property or funds, or to be borne "in such manner and by such persons as it thinks fit". And it is "subject to the provisions of section 79A": the court's discretion does not remove the officer's right in section 79A to have his costs paid from the trust property unless the express negative has been laid down.

Section 79C: costs before the officers

"The costs, charges and expenses of and incidental to any appeal, application or other proceeding, before the Charity Commissioner or the Deputy or Assistant Charity Commissioner shall be in his discretion and he shall have full power to determine by whom or out of what property or funds and to what extent such costs, charges and expenses are to be paid."

PointText
Forum"before the Charity Commissioner or the Deputy or Assistant Charity Commissioner"
Proceedings"any appeal, application or other proceeding"
Power"in his discretion" and "full power to determine by whom or out of what property or funds and to what extent"

The three sections together give a layered scheme: the officers' own costs fall on the trust (79A), the court decides costs in court (79B) and the officer decides costs in his own proceedings (79C). The text prints no scale of costs and no fixed amount in any of the three sections. For the compensation that may be ordered against an applicant whose application was frivolous or vexatious, with the amount printed there, see Section 79CC.

Illustration. A suit against the managing trustee of a Nashik temple trust is filed in the District Court, and the Charity Commissioner is joined as a party. The court decides the case and directs, under section 79B, that the plaintiffs' costs be met from the trust's funds. The Charity Commissioner's own costs of appearing are payable from the trust's property under section 79A, as the court has not laid them on anyone personally with an express negative of reimbursement. In a separate application before the Assistant Charity Commissioner, he decides under section 79C who bears the costs.

Need help with costs in a trust case?

Costs can fall on the trust or on individuals, depending on the order. Our team can advise on costs at the start and appear in the proceedings through legal dispute resolution services.

Key takeaways

  • The Charity Commissioner's and his officers' costs in legal proceedings about a public trust are payable out of the trust's property or funds, unless personal liability was laid and reimbursement expressly negatived.
  • Costs of suits, appeals and applications to courts, including the High Court, are in the court's direction, subject to section 79A.
  • Costs before the officers are in their discretion.
  • The sections print no fixed amount or scale.

Read next

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 79A

  • 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 pays the Charity Commissioner's costs in a suit about a trust?

Section 79A makes them payable out of the property or funds of the public trust.

Is there an exception?

Yes, where liability was laid on a party or other person personally and the right to reimbursement was negatived in express terms.

A penalty is the visible cost of a delay; the lost time and credibility are the larger part.

— TaxClue Compliance Desk

Sections 79A: 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.

Section 79A makes them payable out of the property or funds of the public trust.

Yes, where liability was laid on a party or other person personally and the right to reimbursement was negatived in express terms.

The court, in its direction, subject to section 79A.

Yes. It says "any court including the High Court".

The officer, in his discretion, under section 79C.

No.