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Section 8 of the Maharashtra Public Trusts Act, 1950: delegation of powers by the State Government and the Charity Commissioner

Under section 8(1) the State Government may delegate any of its own powers or functions under the Act to the Charity Commissioner or any other officer, subject to conditions it...

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Trust Registration
Published
October 3, 2026
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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 8 is the Act's short delegation clause: sub-section (1) lets the State Government hand its own powers and functions to the Charity Commissioner or another officer, and sub-section (2) lets it direct that the powers or duties of one officer be performed by another.

This article explains section 8 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 this section, but the current text should be checked on the Charity Commissioner's website before relying on it.

What section 8 says

Sub-sectionWhose powerWho receives itCondition
8(1)Any of the State Government's own powers or functions under the ActThe Charity Commissioner or any other officerSubject to such conditions as the State Government thinks fit
8(2)Powers exercisable, and duties or functions to be performed, by a particular officer appointed under the ActAny other officerSubject to such conditions as the State Government thinks fit

The section has no provisos and no footnotes in the 2018 official text. It is short, and its breadth is the point: the words are "any of its own powers or functions", and "any other officer". The Act does not list the powers that may be delegated, and it does not list the officers who may receive them.

Sub-section (1): the State Government hands over its own powers

Several provisions of the Act give powers to "the State Government" itself, for example the power to appoint the Charity Commissioner under section 3 and the power to notify the application of the Act under section 1(4). Section 8(1) allows the State Government to pass some of those powers to the Charity Commissioner or to another officer, with conditions. For the first of those provisions, see Sections 3 and 3A on the Charity Commissioner and the Joint Charity Commissioners.

Delegation under section 8(1) is wider than the specific delegation clauses elsewhere in the Act. The proviso to section 6, for instance, lets the State Government delegate the power to appoint subordinate officers and servants, as the order specifies; see Sections 6, 6A and 6B. Section 8(1) is the general rule, and the specific clause is a particular case of it. A trust that cannot tell which power an officer is using can ask for compliance advisory before it responds.

Sub-section (2): one officer performs another's duties

Sub-section (2) is different in kind. It does not move a power from the State Government to an officer; it lets the State Government direct that powers exercisable, and duties or functions to be performed, by "any particular officer appointed under this Act" may be performed by "any other officer". This is the legal basis for an officer to act in place of another, for instance when a post is vacant or an officer is occupied elsewhere. The text does not use words such as "vacancy" or "absence", so the provision is not limited to those occasions. What it does require is a direction from the State Government and compliance with the conditions it sets.

What the text does not say

A careful reader should note four silences.

  1. No form is prescribed. Section 8 does not say whether the State Government must act by notification, order or letter. Ask for the document that carries the delegation or direction.
  2. No list of excluded powers. The wording "any of its own powers" has no stated exceptions in section 8 itself. Whether another provision stops a power from being delegated has to be read from that provision.
  3. No sub-delegation clause. Section 8 does not say that the Charity Commissioner may in turn delegate what he receives. Where the Act allows a further step, it says so in the section concerned; the delegation to the Charity Commissioner, the Joint Charity Commissioner and the Deputy and Assistant Charity Commissioner under the proviso to section 6 is an example.
  4. No effect on the trust's rights. Section 8 deals with the allocation of official functions. It does not change what a trust must do or what an order can require of it.

Why trustees should care

An order that reaches a trust is valid only if the officer who signed it had the power. When the power belongs to the State Government and the officer is exercising it by delegation, the delegation order is the root of his authority. If an order refers to a delegation, trustees can request a copy of the delegating order and check whether the conditions have been met. If the delegation is unclear, take advice before replying on merits, because a challenge to authority and a reply on the merits may need to be framed together.

Illustration. A charitable hospital trust in Kolhapur receives an order from a Joint Charity Commissioner who says he is acting under a delegation of the State Government's powers. The trustees ask for the notification or order, read the conditions in it, and check that the order falls within them. Only then do they decide how to reply.

For how powers of the Charity Commissioner and of Deputy and Assistant Charity Commissioners are listed, see Section 69 and Section 68.

Need help checking an order against the Act?

When an order reaches your trust, it helps to know whether the officer had the power to make it. We can read the order, the section it relies on and any delegation with you, and plan the reply. Ask for compliance advisory and send us the papers.

Key takeaways

  • Section 8(1) lets the State Government delegate any of its own powers or functions to the Charity Commissioner or any other officer, on conditions.
  • Section 8(2) lets it direct that one officer's powers, duties or functions be performed by another officer, on conditions.
  • The section prints no form, no list of powers and no list of excluded matters.
  • Specific delegation clauses, such as the proviso to section 6, work alongside section 8.
  • Trustees can ask for the delegation document behind an order.

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 Section 8

  • 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 can delegate powers under section 8?

The State Government. The section speaks of "its own powers or functions" and of the State Government directing that another officer perform an officer's duties.

Can the State Government delegate powers to an officer who is not the Charity Commissioner?

Yes. Section 8(1) says "to the Charity Commissioner or any other officer".

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Section 8: 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 State Government. The section speaks of "its own powers or functions" and of the State Government directing that another officer perform an officer's duties.

Yes. Section 8(1) says "to the Charity Commissioner or any other officer".

Section 8 itself speaks only of the State Government's delegation and direction. Other sections of the Act deal with the Charity Commissioner's own arrangements where they apply.

The section says "subject to such conditions as it thinks fit". The conditions are therefore found in the delegating order, not in section 8.

No form is stated. Ask for the document that records the delegation or direction.

The text does not limit the direction in time. It is subject to such conditions as the State Government thinks fit.