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Sections 44–46 of the Rajasthan Public Trusts Act, 1959: sections 92 and 93 of the Civil Procedure Code not applying, inquiries by the Assistant Commissioner and officers as public servants

"Notwithstanding anything contained in the Code of Civil Procedure, 1908", sections 92 and 93 of that Code shall not apply to public trusts (section 44(1)). Where on the date of...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Sections 44 to 46 of the Rajasthan Public Trusts Act, 1959 close three loose ends in Chapter VIII. Sections 92 and 93 of the Code of Civil Procedure, 1908 do not apply to public trusts in Rajasthan, the Devasthan Commissioner stands in for the Advocate General or Collector in pending cases, and officers under the Act are public servants.

This article explains sections 44 to 46 of the Rajasthan Public Trusts Act, 1959 (Rajasthan Act 42 of 1959) as amended up to the date of the English text published by the Devasthan Department, Government of Rajasthan, consulted on 3 October 2026; that copy does not state the date of its last amendment. Check the current text with the State's Devasthan Department before relying on it.

The notification point

Sections 44 to 46 are in Chapter VIII, which comes into force only for the class or classes of public trusts notified under section 1(4). The notifications are not part of the text consulted, so no class of trusts is named. The Code of Civil Procedure, 1908 and the Indian Penal Code, 1860 are older Central laws quoted as printed; check their current text before relying on any reference. A trust involved in a pending case can seek advice from our legal dispute resolution team.

Section 44(1): sections 92 and 93 do not apply

The first sub-section reads: "Notwithstanding anything contained in the Code of Civil Procedure, 1908 (Central Act 5 of 1908), the provisions of sections 92 and 93 of the said Code shall not apply to public trusts." The text does not set out what sections 92 and 93 of the Code say. What it does is switch them off for public trusts under this Act, and the Act's own routes take their place: the application for directions under sections 38 to 40 and the application for a new working trustee under sections 41 to 43 run through the Assistant Commissioner. The Maharashtra Public Trusts Act, 1950 has its own provision on the same Code sections; see our article on section 52 of the Maharashtra Public Trusts Act, 1950. The Rajasthan rule explained here applies in Rajasthan only.

Section 44(2): pending proceedings

If, on the date of the application of the Act to a public trust, legal proceedings in respect of that trust are pending before a civil court of competent jurisdiction to which the Advocate General or the Collector exercising the powers of the Advocate General is a party, then:

  • the Devasthan Commissioner "shall be deemed to be substituted in those proceedings" for the Advocate General or the Collector, as the case may be; and
  • the proceedings "shall be disposed of by such court".

The words "date of the application of this Act to any public trust" tie this rule to the notification date under section 1(4) for the trust's class. The court is not changed; the party is.

Section 44(3): references in instruments and decrees

Any reference to the Advocate General in any instrument, scheme, order or decree of a civil court of competent jurisdiction, whether made or passed before or after that date, "shall be construed as a reference to the Devasthan Commissioner". An old scheme of management that gives a role to the Advocate General, such as a right to be consulted, is therefore read as giving that role to the Commissioner.

Section 45: inquiries by the Assistant Commissioner

Where an inquiry is to be made by an Assistant Commissioner under the Act, he may:

  1. make the inquiry himself; or
  2. forward the case for inquiry and report to any Revenue Officer not below the rank of Assistant Collector, or to another officer authorised by the State Government.

This is a delegation of the fact-finding. The section does not say who decides after the report; the Assistant Commissioner's powers of decision under the particular section remain with him. The powers of civil courts for inquiries are set out in section 67; see our article on sections 67 to 70.

Section 46: officers as public servants

The Commissioner, the Assistant Commissioners, the inspectors and other subordinate officers and servants appointed under the Act "shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act XLV of 1860)". These officers are described in sections 7 to 10. Section 46 only says that they are deemed public servants under that provision. It does not state any offence or punishment.

The three sections together

SectionSubjectEffect
44(1)Sections 92 and 93 of the Code of Civil Procedure, 1908Do not apply to public trusts
44(2)Pending proceedings with the Advocate General or Collector as partyDevasthan Commissioner substituted; court disposes of the case
44(3)References to the Advocate General in instruments, schemes, orders, decreesRead as references to the Devasthan Commissioner
45InquiriesAssistant Commissioner makes them or forwards them to a Revenue Officer not below Assistant Collector or other authorised officer
46Officers and servants under the ActDeemed public servants under section 21 of the Indian Penal Code, 1860

Worked example

An invented trust, Shri Khatu Shyam Trust, Sikar, is the subject of an old suit in which the Advocate General is a party, filed before the Act applied to the class of trust. On the date the Act applies to the trust, the Devasthan Commissioner is deemed to be substituted for the Advocate General, and the court disposes of the case. A scheme of management made earlier by a civil court says that the "Advocate General" may be approached on a matter of accounts. From the same date, the reference is read as a reference to the Devasthan Commissioner. Separately, the Assistant Commissioner handling an inquiry into the trust sends the matter to a Revenue Officer of the rank of Assistant Collector for inquiry and report, as section 45 allows.

Practical points

  • A trust with a pending case should check whether the Advocate General or the Collector is a party, and whether the Act has been applied to its class.
  • Old schemes and decrees should be read with section 44(3).
  • When a Revenue Officer calls for papers, treat the inquiry as part of the Assistant Commissioner's process.
  • Officers acting under the Act are public servants for the purposes stated in section 46.

Need help with a pending case or an old scheme?

Old suits and schemes that name the Advocate General or the Collector need to be read against section 44. Our team can review the file and tell you how the Rajasthan Act changes the parties and the process. Speak to us about legal dispute resolution for your trust.

Key takeaways

  • Sections 92 and 93 of the Code of Civil Procedure, 1908 do not apply to public trusts under the Rajasthan Act.
  • In pending proceedings, the Devasthan Commissioner is substituted for the Advocate General or the Collector exercising his powers.
  • References to the Advocate General in instruments, schemes, orders and decrees are read as references to the Commissioner.
  • An Assistant Commissioner may send an inquiry to a Revenue Officer not below the rank of Assistant Collector.
  • Officers under the Act are deemed public servants under section 21 of the Indian Penal Code, 1860.
  • Chapter VIII applies only to classes notified under section 1(4).

Read next

Disclaimer: Based on the English text of the Rajasthan Public Trusts Act, 1959 published by the Devasthan Department, Government of Rajasthan, as consulted on 3 October 2026; that copy does not state the date of its last amendment. Later amendments, State notifications and current fees should be checked with the State authorities. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rajasthan Public Trusts Act

  • 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.

Do sections 92 and 93 of the Code of Civil Procedure apply to public trusts in Rajasthan?

No. Section 44(1) says they shall not apply to public trusts.

Who replaces the Advocate General in pending cases?

The Devasthan Commissioner, under section 44(2), where the Advocate General or the Collector exercising his powers is a party on the date of the application of the Act to the trust.

A charity's exemption rests on its records — what was received, from whom, and how it was applied.

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Rajasthan Public Trusts Act: 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.

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Questions, answered

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

No. Section 44(1) says they shall not apply to public trusts.

The Devasthan Commissioner, under section 44(2), where the Advocate General or the Collector exercising his powers is a party on the date of the application of the Act to the trust.

Section 44(3) reads that reference as a reference to the Devasthan Commissioner.

Yes, to a Revenue Officer not below the rank of Assistant Collector, or another officer authorised by the State Government (section 45).

Yes, within the meaning of section 21 of the Indian Penal Code, 1860, under section 46.

Maharashtra has its own provision in section 52 of its 1950 Act; the Rajasthan sections apply in Rajasthan only.