Chapter X OFFENCES AND PENALTIES

1[66. Penalty.- Whoever contravenes any provision of any of the sections mentioned in the first column of the following table shall, on conviction, for each such offence, be punished with fine which may extend to the amount mentioned in that behalf in the third column of the said table. Explanation.- The entries in the second column of the said table headed "Subject" are not intended as the definitions of offences described in the sections mentioned in the first column or even as abstracts of those sections, but are inserted merely as references to the subject of the sections, the numbers of which are given in the first column:- TABLESectionSubjectFine which may be imposed(1)(2)(3)Section 18, sub-sections (1) and (4).Duty of trustee to make an application to Deputy or Assistant Charity Commissioner for registration of public trust within time.Rs. 10,000Section 18, sub-section (7)Duty of trustee to send memoranda of movable property to certain officers and authorities within time.10,000Section 22Failure to report a change.10,000Section 22BFailure to make an application within the time provided for.10,000Section 22CFailure to send memoranda within the time provided for.10,000Section 29Duty of an executor to apply for the registration of a public trust within the time provided for.10,000Section 32Duty to keep regular accounts.10,000Section 35Failure or omission to invest money in public securities.10,000Section 59Failure to pay contribution under section 58 by a trustee (other than the Charity Commissioner) or by a person charging or collection dharmada.10,000

Whoever alienates or attempts to alienate any immovable property of the trust without the previous sanction of the Charity Commissioner in contravention of the provision of section 36 shall, on conviction, be punished with simple imprisonment, which may extend to six months or with fine, which may extend to rupees twenty-five thousand, or with both.

Whoever fails without reasonable cause to comply with any directions issued under section 41AA shall, on conviction, be punished with simple imprisonment, which may extend to three months or with fine which may extend to rupees twenty thousand, or with both.]

1[66C. Punishment for contravention of section 41C.- Whoever contravenes the provisions of section 41C shall, on conviction, be punished with simple imprisonment for a term which may extend to three months or with fine, which may extend to one and half times the amount or contribution collected without seeking prior permission under sub-section (1) of section 41C or intimation under the proviso to sub-section (1) of section 41C, as the case may be, or with both.].

Whoever contravenes any of the provisions of this Act or the rules for which no specific penalty has been provided by this Act 1[or fails without reasonable cause to comply with any order passed or direction issued under any of the provisions of this Act by the Charity Commissioner, Joint Charity Commissioner or Deputy or Assistant Charity Commissioner] shall, on conviction, be punished with fine which may extend to 2[Rs. 10,000].

1[67A. Compounding of offence.- (1) The officer not below the rank of Assistant Charity Commissioner under whose direction the complaint has been lodged may, either before or after the institution of proceedings for any offence punishable under this Act, on receipt of composition amount, which he deems fit, having regard to the nature of the default, past and present conduct of the accused and other relevant factors, may authorise compounding of offence: Provided that, the composition amount shall not exceed one-fourth of the maximum amount of fine provided under the respective sections.

1. (2) The amount of composition of offences so recovered shall be credited to the Public Trust Administration Fund.]