All Trusts & Societies in Maharashtra required to contribute to the new ‘Epidemic Disease Relief Fund & Disaster Relief Fund
An amendment has been done in the Maharashtra Public Trust Act by way of an Ordinance.
Amendment is made Applicable to the
TRUSTS which are Registered in Maharashtra only and not in other states.
As a result of Amendment by Ordinance, Maharashtra State Government in exercise of the powers conferred by clause 213(1) of the Constitution of India shall promulgate the Maharashtra Public Trust (Amendment) Ordinance, 2020.
A New Fund is created as a Result of Ordinance.
Chapter VIII of the Maharashtra Public Trust Act 1950 which is alreasy there in the Act & presently titled as “Public Trusts Administration Fund” shall now be read as:
“Public Trusts Administration Fund and Epidemic Disease Relief Fund & Disaster Relief Fund”.
Presently, under Section 57 of the Maharashtra Public Trust Act 1950, there is already a fund titled the ‘Public Trusts Administration Fund’. This Fund vests in the office of the Charity Commissioner and comprises fees for registration, adminstration, etc.
All contributions charged by the Charity Commissioner under section 58 is credited to this fund only. The contribution @ 2% is leviable in this fund.
It may be noted that presently there is a stay granted by the Mumbai High Court on collection of this 2% contribution.
Under the ordinance now promulgated, a new Section 57A has been inserted in order to enable the establishment of a separate
“Epidemic Disease Relief Fund & Disaster Relief Fund”
in the event of invoking provisions of the Epidemic Disease Act, 1897, upon outbreak of any dangerous epidemic disease or occurrence of any disaster as contemplated in Section 2(d) of the Disaster Management Act, 2005 in the State.
This new “Epidemic Disease Relief Fund & Disaster Relief Fund” shall vest in the office of the Charity Commissioner and all Public Charitable Trusts (except those exempted by the State Government by a General or Special Order) shall contribute a percentage of their Gross Annual Income as prescribed. The collection in the new fund appears to be on the same line as was there in section 57. It is expected that this would require auditors certification further.
Under Section 84 of the Maharashtra Public Trust Act 1950, the State Government are well empowered to make Rules for the purpose of carrying into effect the provisions of this Amendment Act.
The rules are expected to ne notified shortly.
For Tax & Corporate Law Updates on Mobile, we have created Telegram and Whatsapp Group with following Link:
Telegram Group at –
Whatsapp Group at
Income Tax Act on Your Mobile Now
Income Tax Act – 1961 with Cost Inflation Index
and other tools on Mobile now at following link: