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Sections 76 and 77 of the Rajasthan Public Trusts Act, 1959: the rule-making power and exemption of trusts under State control or by notification

Under section 76, the Rajasthan State Government may make rules to carry the Act into effect, on the matters listed in sub-section (2), and may make a breach of a rule punishable...

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Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
9 min
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Last updated: October 2026Verified against: Government sources

Sections 76 and 77 of the Rajasthan Public Trusts Act, 1959 give the State Government of Rajasthan two powers. Section 76 lets it make rules to carry the Act into effect, and section 77 takes some public trusts out of the Act, either automatically or by a notification that gives reasons.

This article explains sections 76 and 77 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.

Where these sections sit

Sections 76 and 77 fall in Chapter XIII (miscellaneous). Under section 1(7), Chapters XII and XIII apply to the provisions of each other Chapter from the date that other Chapter comes into force. The Rajasthan rules made under section 76 are the Rajasthan Public Trust Rules, 1962, explained rule by rule in rules 1 to 3 and the articles that follow it. Registration and the later Chapters (V to X) apply only to the classes of public trusts the Rajasthan State Government has notified under section 1(4); those notifications are not part of the text consulted, so this article names no class. If you are unsure whether your trust is covered, our legal consultation team can read the notifications with you.

Section 76: the rule-making power

Sub-section (1). "The State Government may make rules for the purpose of carrying into effect the provisions of this Act."

Sub-section (2). Without limiting sub-section (1), rules may provide for the matters listed in clauses (a) to (n). The list follows the Act's own chapters:

ClauseMatter on which rules may be madeSection it serves
(a)Form of register of public trusts, and registers and books kept by the Assistant Commissioner16(2)
(b)Fee, form of application and particulars17(3) and 17(4)
(c)Manner of inquiry and of giving public notice18(1) and 18(2)
(d)Form and manner of the report of changes23(1)
(e)Form of the book of entries25
(f)Form of accounts and particulars to be entered32
(g)Manner of audit and fee for special audit33(2) and 33(4)
(h)Form of budget and date of its submission35
(i)Fee for inspection36
(j)Conditions and fees for certified copies36
(k)Returns and statements by the working trustee or manager47
(l)Manner of holding inquirysub-section (2) of a section whose number is missing
(m)Form of appeals under any provision and the feesthe appeal provisions
(n)Any other matter to be or that may be prescribedthe Act generally

Two drafting slips appear in the published copy. Clause (a) reads "sub-section (2) 16", which is read as sub-section (2) of section 16, and clause (l) stops at "sub-section (2) of section" without a number. The Rajasthan Public Trust Rules, 1962 treat the inquiry under section 49(2), so clause (l) is read in that sense, but the published copy does not print the number; check the official text.

Sub-section (3). "In making rules under this section, the State Government may direct that a breach of any provision thereof shall be punishable with fine which may extend to two hundred rupees." The figure is quoted as printed in the published copy. The text does not say who tries the breach or how the fine is imposed; section 75 says no court inferior to a Magistrate of the first class tries an offence punishable under the Act, with the previous sanction of the Assistant Commissioner. The penalties in the Act itself are in section 70.

Sub-section (4). "All rules made under this section shall be subject to the condition of previous publication." A rule therefore takes effect only after it has been published in advance, and the Act does not describe the manner of publication.

Section 77: exemption

Sub-section (1). "Nothing contained in this Act shall apply to a public trust administered by any agency action under the control of the State Government or by any local authority." The printed words "agency action" read most naturally as "agency acting"; the published copy has a typing slip there. Two kinds of trust are covered: one administered by an agency under the control of the Rajasthan State Government, and one administered by a local authority. The Act does not define "local authority" in the text of section 77.

Sub-section (2). "The State Government may exempt, by notification specifying the reasons for such exemption, any public trust or class of public trusts from all or any of the provisions of this Act, subject to such conditions, if any as the State Government may deem fit to impose."

Four features of sub-section (2) matter:

  • Form. The exemption must be by notification, not by letter or order to the trust.
  • Reasons. The notification must specify the reasons for the exemption.
  • Scope. It may cover one trust or a class of trusts, and all or only some of the provisions of the Act.
  • Conditions. The State Government may attach conditions, if it thinks fit.

The exemption notifications, if any, are not held. This article therefore names no trust or class that has been exempted.

How the two sub-sections differ

PointSection 77(1)Section 77(2)
How it operatesBy the Act itselfBy a notification of the State Government
Who is coveredTrust administered by an agency under State Government control or by a local authorityAny public trust or class of public trusts
ExtentThe whole Act does not applyAll or any of the provisions
ReasonsNot requiredMust be specified
ConditionsNone statedAs the State Government deems fit

Worked example

An invented body, Shri Ranthambhore Mandir Seva Samiti, Sawai Madhopur, runs a temple and a dharamshala. Its trustees read section 77(1) and ask whether the Act applies to them. The answer depends on facts: the committee is a private body, not an agency under State Government control and not a local authority, so section 77(1) does not take it out of the Act. Whether Chapters V to X apply to it depends on section 1(4) and the notifications. A second invented trust, run by a municipal body in Jhunjhunu, is administered by a local authority, and section 77(1) says the Act does not apply to it. The trustees of the Samiti could also ask whether a section 77(2) notification names their class; if the notification exists, it will state its reasons and any conditions, and those conditions then bind the trust.

Practical points

  • Do not assume a rule applies until it has been published in advance.
  • Read the exact form, fee and period in the Rules and in the Act together; the Act only authorises the Rules.
  • A fine for breach of a rule is capped by the Act at the printed figure, and only where the rules say so.
  • Check whether your trust is administered by a State-controlled agency or a local authority before treating the Act as applicable.
  • Where an exemption notification is claimed, ask to see its text, the reasons and the conditions.
  • Keep a copy of every notification that you rely on with the trust records.

Need help with exemption or rules?

If you manage a trust in Rajasthan and are not sure whether it falls under section 77 or which rule governs your filing, we can go through the text and the notifications with you. Start with our legal consultation service and bring the trust deed, the registration papers and any notice you have received.

Key takeaways

  • Section 76 empowers the Rajasthan State Government to make rules, on the matters in clauses (a) to (n).
  • A breach of a rule may be made punishable by a fine up to two hundred rupees, as printed in the published copy.
  • Rules are subject to previous publication.
  • Section 77(1) keeps out of the Act a public trust administered by an agency under State Government control or by a local authority.
  • Section 77(2) lets the State Government exempt a trust or class of trusts by a notification that specifies reasons, with conditions if it thinks fit.

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

  • 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 makes rules under the Rajasthan Public Trusts Act, 1959?

The Rajasthan State Government, under section 76(1).

What is the maximum fine for breach of a rule?

Where the rules so direct, a fine which may extend to two hundred rupees, as printed in the published copy (section 76(3)).

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Rajasthan Public: 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 7 questions readers ask most on this topic.

The Rajasthan State Government, under section 76(1).

Where the rules so direct, a fine which may extend to two hundred rupees, as printed in the published copy (section 76(3)).

Yes. Section 76(4) makes rules subject to the condition of previous publication.

Section 77(1) says nothing in the Act applies to a public trust administered by a local authority or by an agency under the control of the State Government.

Yes. Section 77(2) permits exemption from all or any of the provisions, on conditions it deems fit.

It must specify the reasons for the exemption (section 77(2)).

No. They are not held, so no exempted trust or class is named here.