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Section 83 of the Maharashtra Public Trusts Act, 1950: no prosecution without the previous sanction of the Charity Commissioner

"No prosecution for an offence punishable under this Act, shall be instituted without the previous sanction of the Charity Commissioner." The rule covers every offence punishable...

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Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 10, 2026
Reading time
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 83 is a single sentence: no prosecution for an offence punishable under the Act may be instituted without the previous sanction of the Charity Commissioner.

This article explains section 83 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. The section just before it, section 82, is a separate section of the Act and is not described here.

The text and its parts

Section 83 appears in the official text in its original form, with no amending footnote. It reads in full: "No prosecution for an offence punishable under this Act, shall be instituted without the previous sanction of the Charity Commissioner."

Part of the sentenceMeaning from the words
"No prosecution"A criminal case in a court cannot begin
"for an offence punishable under this Act"Any offence that the Act itself makes punishable
"shall be instituted"The bar is on starting the proceeding
"without the previous sanction"The sanction must come first
"of the Charity Commissioner"The authority is the Charity Commissioner, not the Deputy or Assistant Charity Commissioner

Three consequences follow from the words. First, the person who gives sanction is the Charity Commissioner himself; an officer lower in rank cannot give it. Second, the word "previous" means a sanction obtained after a case has been filed does not meet the section as written. Third, the bar applies to "an offence punishable under this Act", so it is not limited to one chapter or one section.

Which offences

The offences in the Act that the sections explained elsewhere on this site punish are, for example, the breach of the permission rule for collecting donations and the general offence for contravention of the Act or the rules, with the penalties as printed in the 2018 text; see Sections 66C and 67. The punishments in other penalty sections of Chapter X are not described here. A person who intends to file a complaint under any of these sections needs to approach the Charity Commissioner for sanction first. Complainants and the persons complained against can take legal dispute resolution advice on the stage at which sanction matters.

The section does not exempt any class of complainant. It does not matter whether the complaint is made by an officer of the Act, a trustee, a worshipper or a member of the public: the bar is on the institution of the prosecution, not on who files it.

Link with compounding

Section 67A, explained in Section 67A, speaks of "the officer not below the rank of Assistant Charity Commissioner under whose direction the complaint has been lodged", and lets that officer authorise compounding before or after proceedings are instituted. Section 83 and section 67A therefore operate at different points: section 83 controls whether a prosecution starts; section 67A allows a composition amount to be accepted, at the officer's discretion, either before or after it starts. The text of section 83 does not say who "directs" a complaint; that wording is in section 67A.

What the section does not say

The text is silent on several things, and this article does not fill them in:

  1. the form of an application for sanction;
  2. any period within which the Charity Commissioner must decide;
  3. whether reasons must be recorded;
  4. whether the sanction can be challenged or an appeal lies; and
  5. the effect on a prosecution that was started without sanction.

A person who needs the answers should check the current Act, the rules and the Charity Commissioner's notices. This article states no rule on these points because none is printed in the section.

Why it matters in practice

The bar puts a gate in front of criminal proceedings under the Act. A trustee who is threatened with prosecution under the Act should ask whether the Charity Commissioner's previous sanction has been given and whether it covers the offence charged. A complainant should obtain the sanction before approaching the criminal court and keep a copy with the complaint.

Illustration. A worshipper in Aurangabad believes that a person has been collecting money for a temple repair without the permission the Act requires, and wants a prosecution. He cannot institute it on his own: he must first obtain the previous sanction of the Charity Commissioner. If the Charity Commissioner grants it, the prosecution may be instituted; if the matter is a small first default, the officer under whose direction the complaint is lodged may also consider compounding under section 67A.

Need help with a complaint or a prosecution under the Act?

Whether sanction was needed, and whether it was validly obtained, can decide the outcome. Our team can examine the papers and advise through legal dispute resolution services.

Key takeaways

  • No prosecution for an offence punishable under the Act may be instituted without the previous sanction of the Charity Commissioner.
  • The sanction must come before the prosecution begins.
  • The authority is the Charity Commissioner himself.
  • The section prints no form, period, procedure or appeal for sanction.
  • Compounding under section 67A is a separate route.

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 83

  • 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 gives the sanction under section 83?

The Charity Commissioner.

Does the section apply to all offences under the Act?

It applies to any offence punishable under the Act.

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

— TaxClue Compliance Desk

Section 83: 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 Charity Commissioner.

It applies to any offence punishable under the Act.

The section says "previous sanction", so it must precede the institution of the prosecution.

The section prints none.

The text names the Charity Commissioner only.

Yes, under section 67A, before or after proceedings are instituted.