Chapter XI FUNCTIONS OF CHARITY COMMISSIONER, PROCEDURE, JURISDICTION AND APPEALS

For the purposes of this Act, the following shall be the duties and functions to be performed and powers to be exercised by the Deputy or Assistant Charity Commissioner for the region or sub-region for which he is appointed, namely :-

1. (a) to keep and maintain such books, entries and other documents as may be prescribed under section 17;
2. (b) to hold an inquiry under section 19 or 22 for any of the purposes mentioned in the said section ;
3. (c) to record entries in the register kept under section 17 and to make amendments in the said entries 1[or the cancellation of the entries] under section 22 ; 2[(cc) to send a memorandum under section 28-A] ;
4. (d) to enter on and inspect any trust property, to call for and inspect any proceedings of a trustee and to call for any return, statement, account or report from trustees or any person connected with a public trust under section 37 ;
5. (e) to permit inspection of any statement, notice, intimation, account, audit note or any other document; 3[(e-1) to encourage and facilitate the better administration of public trust to make them litigation free ; (e-2) to accept resignation of a trustee who has submitted it to the trust and not reported by the other trustees and treat it as a report under section 22 and decide the same after making the necessary enquiry therefor ; (e-3) to frame or modify schemes under section 50A ; (e-4) to pass appropriate order and make a report under section 55]. 4* * * * *
6. (g) to exercise such other powers and to perform such duties and functions as may be prescribed.

For the purposes of this Act, the following shall be the duties to be performed and powers to be exercised by the Charity Commissioner, namely:-

1. (a) the general superintendence of the administration and carrying out the purposes of this Act under section 3 ; 1[(b) power to entertain and dispose of appeals from the findings of a Deputy or Assistant Charity Commissioner under section 20, 22 or 28 and order under sections 50A and 79] ;
2. (c) power to determine which of the Deputy or Assistant Charity Commissioners shall proceed with an inquiry relating to the registration of any public trust under section 25 ;
3. (d) power to direct a special audit of the accounts of a public trust under section 33 ;
4. (e) power to require an auditor to forward to him a copy of a balance sheet and income and expenditure account under section 34 ;
5. (f) power to permit a trustee to invest money of a public trust in any manner other than in public securities under section 35 ;
6. (g) power to sanction a sale, mortgage, exchange, gift or lease of immovable property belonging to a public trust under section 36 ;
7. (h) power to enter on and inspect any trust property, to call for and inspect any proceedings of a trustee, and to call for any return, statement, account or report from trustees or any person connected with a public trust under section 37 ;
   • (i) power to hold an inquiry in regard to any loss caused to a public trust under section 40, and to order a surcharge under section 41 ;
8. (j) 2[power of the Charity Commissioner, 3* * * to act] as the Treasurer of Charitable Endowments under the Charitable Endowments Act, 1880 (VI of 1880), under section 43 ;
9. (k) power to act as trustee of a public trust;
10. (l) power to file suit under section 50 ; 4* *
11. (m) power to give or refuse consent to the institution of a suit under section 51; 5(n) power to give notice to trustees for the cypres application of the trust, money and to pass appropriate orders for the same] ; 6* * * * * *
12. (p) to exercise such other powers and perform such other duties and functions as may be prescribed.

1. (1) An appeal 1[against the finding or order] of the Deputy or Assistant Charity Commissioner may be filed to the Charity Commissioner in the following cases :-
   • (a) the finding 2[and order, if any,] under section 20 ;
   • (b) the finding under section 22; 3[(b-1) the finding under section 22A;]
   • (c) the finding under section 28 ; 4[(c-1) the order under section 41C;] 5[(c-2) the order under section 50A;]
   • (d) the order under sub-section (3) of section 54; 6[(d-1) an order under sub-section (1) of section 79;] 7[(e) an order confirming or amending the record under section 79AA.]
2. (2) No appeal shall be maintainable after the expiration of sixty days from the recording of the finding or the passing of the order, as the case may be.
3. (3) The Charity Commissioner may, after hearing the appellant or any person appearing on his behalf for reasons to be recorded in writing either annul, reverse, modify or confirm the finding or the order appealed against or he may direct the Deputy or Assistant Charity Commissioner to make further inquiry or to take such additional evidence as he may think necessary or he may himself take such additional evidence.

1[70A. Charity Commissioner to call for and examine records and proceeding before Deputy or Assistant Charity Commissioner.- (1) The Charity Commissioner may in any of the cases mentioned in section 70, 2[either suo motu or on application] call for and examine the record and proceedings of such case before any Deputy or Assistant Charity Commissioner for the purpose of satisfying himself as to the correctness of any finding or order recorded or passed by the Deputy or Assistant Charity Commissioner and may either annul, reverse, modify or confirm the said finding or order or may direct the Deputy or Assistant Charity Commissioner to make further inquiry or take such additional evidence as he may think necessary or he may himself take such additional evidence : Provided that the Charity Commissioner shall not record or pass any orders without giving the party affected thereby an opportunity of being heard.

1. (2) Nothing in sub-section (1) shall entitle the Charity Commissioner to call for and examine the record of any case-
   • (a) during the period in which an appeal under section 70 can lie against any finding recorded by the Assistant or Deputy Charity Commissioner in such case, or 3[(b) in which an order has been passed in an appeal made under section 70.] 4* * 5* *

[Appeal to Divisional Commissioner.] Deleted by Mah. 55 of 2017, s. 23.

[Application from Charity Commissioner's decision under section 40, 41, 41C and 43(2)(a) and (c), 50A, 70 or 70A, etc.] Deleted by Mah. 55 of 2017, s. 24.

In holding inquiries under this Act, the officer holding the same shall have the same powers as are vested in courts in respect of the following matters under the Code of Civil Procedure, 1908 (V of 1908) in trying a suit-

1. (a) proof of facts by affidavits,
2. (b) summoning and enforcing the attendance of any person and examining him on oath, 1[(c) ordering discovery and inspection, and compelling the production of documents,]
3. (d) issuing of commissions : 2[Provided that, while holding enquiry under section 22 of the Act, the Assistant or Deputy Charity Commissioner shall record the evidence in the form of affidavits only subject to the cross-examinations of the deponent, if permitted by him in appropriate case].

1[73A. Power of inquiry officer to join persons as party to proceedings.- In any proceedings under this Act, any person having interest in the public trust may be joined as a party to such proceedings on an application made by such person on such terms and conditions as the officer holding the inquiry may order.]

All inquiries and appeals under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code (XLV of 1860).

1[74A. Charity Commissioner, Joint Charity Commissioner, Deputy or Assistant Charity Commissioner, etc., to be civil court within sections 345 and 346 the code Criminal Procedure, 1973.- When the State Government so directs, the Charity Commissioner, Joint Charity Commissioner or Director of Accounts or any Deputy or Assistant Charity Commissioner shall be deemed to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974).]

In computing the period of appeal under this Chapter, the provisions of sections 4, 5,12 and 14 of the Indian Limitation Act, 1908 (IX of 1908), shall apply to the filing of such appeals.

76. Civil Procedure Code to apply to proceedings 1[before Court] under this Act.- Save in so far as they may be inconsistent with anything contained in this Act, the provisions of the Code of Civil Procedure, 1908 (V of 1908), shall apply to all proceedings before the court under this Act.

1[77. Recovery of sums under the Act and rules.- All sums payable under the provision of this Act or rules, if not paid shall notwithstanding anything contained in any law be recoverable as an arrear of land revenue.]