 the religious trusts bill, i~o(as introduced in lok sabha on 28th march, 1960)  arrangement of clauses chapter i clausu1 short title, extent and commencement 2 definitions  chapter u the commissioner and other atrriiobltia3 appointment of commissioner and other authorities 4 advisory board  chapter ui powus and dttties of the commis8iord5 general powers and duties of commiaioner 6 application for registration of religious tru8tb 7 inquiries for registration s entries in register 9 amendment of register 10 special provision for religious trusts registered under any other ell{lctment 11 budgets of religious trusts 12 maintenance of accounts 13 investment of trust money 14 audit of accounts 15 inspection and returns 16 alienation of immovable property 17 power to detennine the object to which trust-property mad be applied where the object has ceased to exist or is incapable of achievement  (i) 2iu(b) ls-'18 power of comn:)issioner to settle sc~edle8 for proper administration of religious trusts    "   19 power of commissioner when trusts are managed 20 power to remove trustees in certain other circumstancea 2l power to appoint trustee when vacancy occurs  chapter iv·miscellanj:ot1~ 22 procedure and powers at inquiries under the act 23 appeals 24 trustee to carry out orders of commissioner and execution of such orders 25 offences and penalties 26 contributions 27,rumi,s~ing of copies of extracts from register 28 finality of orders 29 jurisdiction of civil courts barred in respect of certain matters 30 notice· of certain suits to be given to the commissioner 3l protec-tiop 'of a~tion taken in good faith 32 comrni=»sicner, etc, to ~ public servants 33 power to give directions 34 act not to apply to certain classes of trtjsts 35 power to exempt 36 powertq malle rules 37 repeal  the religious trusts bill,196o (as introduced in lok sabha) a billto protricm for the better supervision and administration of certain religious trusts bb it enacted by parliament in the eleventh year of the republic of india· as follows:- chapi'er i pimliminary1 (1) this act may be called the religious trusts act, 1960 short title, eldlent and coijudejice-(2) it extends to the whole of india except the state of jammu !dent and kashmir   , (3) it shall come into force in a state on such date as the state ";: government may, by notification in the official gazette, appoint z in this act, unless the context otherwise requires,-(a) "commissioner" means the commissioner of religious fo' trusts appointed under sub,:,section (1) of section 3 anq inc}lldes a cmputy commissioner or an assistant commissioner appointed  under sub-section (2) of that section;  (b) "manager", in relation to 8 religious trust, means a  perscid who, either aione or in association with any other person,  administers or deals with the trust-property; (c) icperson interested", in relation to a religious trust, mema-(i) any person who has a right to worship or to perform any rite, or to attend at the performance of any worship or rite in any religious institution connected with such trust, - or to participate in any religious or charitable ministration made under such trust, (ii) the founder or any descendant of the founder of sueh trust, and (iii) the trustee; 10 (d) "prescribed" means prescribed by rules made under thil act; (e)lcreugious trust" me8d8'any express or constructive trust existing or created for public purpose, of a re~giqus natu~e, whether associated with purposes of a cnaritable nature-or riot, is but does not include a private endowment for religious purposes ta which the pubhe are not inter4wed:r - , ' ~ ~' _ ,," " ,  (i) ''trustee'' means a person in whom' either aitjiie" or in association with any other person the trust-property is vested, and includes a manager; '" 20 (g) "trust-property" means ,any movable or immovable property forming the subject matter of a religious trust  '            ', •                            ;'"                                                     i ' ; ~! - - ' ; , - chapter iitile commissioner and orner authoritms' ~ i (1) the state goyermnent may, by notiicatioll in the ofbetal 25  cr ancl gazette, appoint a person to be the commissioner of religious trusts 1::- for the state for exeretsing the powers conferred, and' 'pe:tfotming the duties imposed, on him by or under this act (2) the state government may also, byuce notfftcafiem,· appofd't' 18 many deputy commissioners or assistant c~sst~" as it 30 thinks fit, and every such deputy commissioner or assistant comm'usoner 1ihal1 aubject to the general superinten~ence and control of the commissioner, perform his functions wlthin such,local limits as may be specifted in the luitiftcation; and in the, dis$arge _of these functions, a deputy commissioner or an assistant' commissioner 35 ihall have and shall exercise the same powers as the commissioner  t3l a, penon shall not be qualified for appointment as the commjaioner under sub-section (1) unless he is, or has been, a district tudge or is quawled for appointment as a judge of a high court t (i) the state government may, by notification in the official ~:::ry s gazette, constitute an advisory board consisting of such number of members not exceeding ten, as it thinks 8t, to advise the state government in relation to the administration of religious trusts tj) tile memben of the advisory board shall be chosen from udoaiit me or more of the fonowing categories of persons, ~o 1wi1el7:- (a) memben of the state legislature and members of , paru8ment repi'elentfng the state;   (b) persons connected with religious activities in the state; is (c) pusons connected with so~ charitable or educational activities in the state; ·and (d) persons having special knowledge of administration, ftnance or law (3) the commisioner shall be an ex officio member of the ""; advuol'j' board 20 (4) the state government shall nominate a m~mber o~ the advisory board to be the chairman thereof (5) the number of persons to be appointed as membera· frottl ,each of the categories specified in sub-section (2), the functions of, tile procedure to be fonowed in the discharge of their functions by, :as tfte term of oftlee of, and the manner of idling casual vacancies amcmg, the members of the advisory board shall be such as may be , prescribed  chapter til pow1:rs a\hd duties of the commissiondl30 1 (l) su~ to the provisions of this act, the' commissioner general may do all meh thin· as m~y be reasonable and necessary to en~ure =~~ of and ulat all religious trusts withm his jurisdiction are properly admmls- commil--taed add that the income thereof is duly appropriated and applied eioner r;::-to the objects of such trusts and in acordance with the purposes 35 for which such trusts were founded or for which they exist, so far as the obj'eew wad pm: pmes can- be- ascertained -(2) without prejudice to the generality of the provisions of; subsection (1), the powers and duties of the commissioner shall ,~ (a) ~o maintain a record containing full information l'e1atbig to the origin, nature, extent, income and objects of all religious trusts in the state; (b) to ensure that the accounts of religious trustaare properly maintained and audited; (c) to ensure that the income from every trust property is properly applied to the objects of the religious 'trust and tbt surplus is invested in accordance with the provisions of this actl io (d) to give directions, wherever necess8ry, ,for the proper administration of any religious trust in accordance with'th' law governing such trust and the wishes of the founder" in so far as such wishes can be ascertained; , (eo) to settle schemes of management for religious trusts in i, accordance with the provisions of this act; '' "  , (f) to perform the functions imposed on t~e commis~oner by or under this act; " : (g) generally do all such acts as may be n~essary for ~e proper supervision and better administration of religious trusts ~ applic~on 8 (1) it shall be the duty of the trustee of every religiqus~st ~~;eof:~ to make an application to the commissioner for the registration of oui tnjilr the trust '  ; i', m ~  ,  ':' (2) sucr application shall be made in writing~ in such form and manner, and accompanied by such fee, as may be prescribed and 25 shall, as far as may be, contain the following particulars, namely:-(a) the designation by which the religious trust is or shall be known or the name of the trust; (b) the names and 'addresses of the trustees and manager; the  (c) the mode of succession to the office of the trustee; (d) the movable and immovable properties" fo~ing, the, , subject matter of the trust and a description thereof ~,~~t for their identification;' (e) the a:pprciximat~ value of tlie movable and imm~b~~ 35 trust-property;  ,   ' :,::' ~~ (1) the gross annual income from' such proj)el'ty; (g) an estimate of the expenses annually incurred in : connection, with such, religious trust; (h) such other particulars as may be prescribed " (3) every application shall be accompanied by a copy of the $ trust deei or, if no such deed has been executed or a copy thereof cannot be obtained, the application shall contain full particulars, as far-as they are known to the applicant, of the origin, nature and object of the trust (4) every application under this section shall be signed and 10 verified by the applicant in the manner provided in the code of civil procedure, 1908, for the signing and verification of pleadings (5) the commissioner may require the applicant to supply such further particulars or information relating to the trust as the com-, missioner may consider necessary   (6) every application for registration shall be made-is (a) in the case of a religious trust existing at the commencement of this act, within six months from such commencement; and 20 (b) in the case of a religious trust created atter such commencement, within six months from the date of the creation of the trust 7 (1) on receipt of an application under section 6, the com- idquidel f<r missioner shall, in the prescribed manner, make such inquiries as rcailtutlon  he- thinks fit in respect of the application and the correctness of the a5 particulars therein and may, in particular, make an inquiry in respect of all or any of the following matters, namely:- (a) whether there is a trust and whether such trust is a religious trust; (b) whether any property is the property of such trust; (c) whether the whole or any substantial portion of the trust-property is ~ituated within his jurisdiction; (d) the names and addresses of the trustees and the  manager; (e) the mode of succession to the office of the trustee; (f> ~e o,rigid, nature and object of such trust; 35, -,(g) the gross average annual income and expenditure of ~"~;,,   , , " (h) any other matter which may be prescribed (2) if, on an application made to him by a person interested in a: religious trust or otherwise, the commissioner hureudna to believe that there is any re1igous tnbt whicll should be· ft!iistered under this act, he may make such inquiries as he thinks 8t in respect of the matters mentioned in sub-section (1), but no such inquiry , shall be made without giving the trustees an opport\ddtyof being heard (3) on the completion of an inquiry under this aection, the commissioner shall record his findings with reasons tbere10r in ~t of the matters mentioned in sub-section (1) and make an order in 10 relation to the religious trust bntrid in 8 (1) the commissioner shall maintain a r~ of relijioua reptcr trusts in such form and containing such particulars as may be prescribed  (2) when an order for the registration of a reljaioua truit is i' made under section 7, the commissioner shall cause entries in respect thereof to be made in the register in accordance with the ftndinp recorded under that section amendmcqt 9 (1) where any change occurs in any of the entries reeorded of reptcr in the register maintained under section 8, the trustee shall, 'within 20 ninety days from the date of the occurrence of such chu,e, send a report to the coil1mbsioner in the prescribed form giving notice of the change (2) on receipt of a report under bub-section (1) or otherwise, the commissioner may hold an inquiry f~ aacertainid& whether ujy 2, change has occurred in any of the entries recorded in the l"efpater in relation to a religious trust (3) if the commissioner, after holding such an inquiry, is satu-fled that a change has occurred in any of the entries recorded in the register in relation to a religious trust, he may make an order to jo that eftect and shall cause entries in the register in respect of ,that trust to be amended accordingly special pro-vilion for reulioui trulu redi-cered uniicr anyotbcr enactment 10 (1) where any religious trust has been registered in 8 state before the commencement of this act under any other enactment relating to trusts in force in that state, the religious trust aha1l be 5$ deemed to have been registered under this act u from ·aaeb commencement (2) the commissioner shall issue a notice to the trustee of such a religious trust for the purpose of recording entries relating thereto in the register maintained under section 8 and the eoml'lllmloner-40 may, after making such inquiry as he thinks fit record his ftndinas with reasons therefor in respect of the matters mentioned in sublection (1) of section 7 and make an order in relation to the trust and the provisions of sections 7 and 8 shall, as far as may be, apply 5 to such order 11 (1) the trustee of every religious trust shall prepare every budaetl of year, in such form and within such time as may be prescribed, a =iui budget of the estimated income and expenditure of such trust for the next financial year and shall forthwith send a copy thereof to 10 the commissioner: provided that nothing in this sub-section shall apply to a reiigioui trust having an annual income of less than five thousand rupees (2) the commissioner may, after giving notice to the trustee in the prescribed manner and after considering his representation if is any, make such alterations or modifications in the budget as the commissioner thinks fit (3) nothing contained in sub-section (2) shall be deemed to authorise the commissioner to il'estrict or prohibit the observance of any religious practice or the performance of any act in pursuance 20 of any religious belief to alter or modify any budget in a manner or to an extent inconsistent with the wishes of the founder of the trust so far as such wishes can be ascertained or with the provisions of this act 12 (1) the trustee of every religious trust shall keep regular mslatenance 25 accounts in such form and containing such particulars as may be pres- ofaxoudii cribed (2) the accounts kept under sub-section (1) shall be balanced each year on the 31st day of march or such other day as may be fixed by the commissioner in the case of any particular trust, having 30 r€g'lrd to the circumst3nces thereof (3) for the purpose of ensuring the proper maintenance of accounts of any religious trust, the commissioner may after consulting the trustees of the religious trust, appoint a person to keep accounts for the trust: 35 provided that no such appointment shall be made in respect of a trust having an annual income of less than twenty-five thousand rupees 13 (1) where the whole or any portion of the trust-property ~ •• consists of money which cannot be applied immediately or at an early :::: 2134 (b) l8-1 date to the purposes of the religious trust or where there fa a lurplua in the funds of the religious trust after meeting all lawful expenditure in connection with such trust, the trustee shall be bound, subject to any direction contained in the deed of trust, to invest the money or the surplus in the following securities and in no others namely:-s (a) securities of the central government or state government; (b) stocks, shares or debentures of companies, the interest or dividend on which has been guaranteed by the central government or any state government; and 10 (c) debentures or other securities for money issued by or on behalf of any local authority or corporation in exercise of the powers conferred by any central act or any provincial or state act: provided that the commissioner may by general or special order, r" permit the trustee to invest the money or the surplw in any other  manner consistent with the trust deed or purpose of the religious trust (2) nothing in sub-section (1) shall affect any investment made before the commencement of this act 20 atltof 14 (1) the accounts of every religious trust having an ~ual -=couna income of not less than five thousand rupees shall be audited annually by an auditor to be appointed by the commissioner, after consultation with the trustees, from among such chartered accountants within the meaning of the chartered accountants act, 1949, as have 1c slef 194" been approved in this behalf by the state government (2) the l1oudito:r ~ have access to the accounts, books vquchefit documents and other records relating to such trust in the possession or control of the trustee and may, by written notice, require the attendance before him of any person responsible for the preparation 30 of the accounts to enable him to obtain such information as he may consider necessary for the proper conduct of the audit (3) the auditor shall in his report ~pecify all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other property belonging to the religious trust or of loss 3s or waste of money or other property thereof and state whether such expenditure, failure, omission, loss or waste was caused in consequence of a breach of trust or misapplication of tniit-property or any mber miiconduct on the part of the truetee 01' my mber pezwoa (4) within a month of the completion of the audit, th~ auditor shall prepare a report on the accounts audited and shall submit the same to the commissioner and deliver a copy thereof to the trustee concerned s (5) the cost of the audit of the accounts shall be borne by the state government 15 (1) the commissioner or any officer authorised by him by a idipection general or special order shall have powerand ie  (a) to enter upon and inspect, or cause to be entered upon 10 and inspected, any trust-property; (b) to call for or inspect any book, records, correspondence, plans, accounts or title deed relating to a religious trust in the possession or control of the trustee: provided that in entering upon any trust-property as aforesaid, i, reasonable notice shall be given to the trustee and due regard shall be had to the religious practices or usages, if any, of the trust (2) the trustees of every religious trust shall, within such time or such extended time as may be fixed by the commissioner, furnish to him such returns, statistics, accounts or other information as the 20 commissioner may, from time to time, require 16 no transfer by a trustee of any immovable property of a auenltlon of religious trust by way of sale, mortgage, gift or exchange or by way =;::, of lease for a term exceeding three years shall be valid, unless it is made with the previous sanction of the commissioner: 25 provided that no such sanction shall be given unless the commissioner is of opinion that the transfer is necessary or beneflcial to the religious trust 17 (1) where on an application made in this behalf by two or pawer to more persons interested in a religious trust or otherwise, the com- :!~~ to 30 missioner is of opinion that any object of the religious trust ha6 which tnir ceased to exist or is incapable of achievement, he may, after issuing ~r~ ii)-notice in the prescribed manner to the trustees of such trust and to pli~ where the object such other persons as may appear to him to be interested therein, hu ceued hold an inquiry into the matter and if after such inquiry, the com- !o emit er 35 missioner is satisfied that it is necessary so to do, he may, by order :f:t::~ direct that the property or income of the trust or so much of the ment property or inoome thereof as was previously expended on or applied to that object shall be appljed to any other object which shall be similar or as nearly as practicable sfmnar to the origfnal object (2) in making an order under this section in relation to a religious trust, the commissioner shall have due regard to the original inten· tion of the founder of the trust or the object for which the religious trust was created and the wishes of the trustees or persons interested in the trust and no order shall be made directing the application j of the trust-property or any income thereof to any purpose other than a religious purpose recognised by the religion to which the trust belongs ~::i n 18 (1) where on an application made in this behalf by two or  to lc~e more persons interested in a religious trust or otherwise, the com- 10 ~  for missioner is of opinion that, in the interest of the proper administra- _,_r au· awttr-tion tion of the religious trust, a scheme should be settled for it, the com-::':'ilioul missioner may, after issuing notice in the prescribed manner to the trustee of such trust and to such other persons as may appear to the commissioner to be interested therein, hold an inquiry into the 1 s matter in the prescribed manner and if, after such inquiry, the com· missioner is satisfied that it is necessary or desirable so to do, he may, by order, settle a scheme for the administration of the religious trust (2) the commissioner may also, in like manner and subject to the like conditions, modify any scheme settled under this section or 20 under any other law or substitute another scheme in its stead (3) every scheme settled, modified or substituted under this section shall be in accordance with the law governing the trust and shall not be contrary to the wishes of the founder of the trust, so far as such wishes can be ascertained 25 power r it (1) where on receipt of any report of the auditor in respect =oner of a religious trust or on an application made in this behalf by two wben truatl or more persons interested in the trust or otherwise, the commis-~mijllun- sioner has reasons to believe that the affairs of the religious trusts are being mismanaged or that the trustee is neglecting or failing to ~o discharge the obligations imposed on him by the deed of trust, the commissioner may, after issuing notice in the prescribed manner to the trustee of such trust and to such other persons as may appear to the commissioner to be interested therein, hold an inquiry into the matter in such manner as may be prescribed 3s (2) if after holding such an inquiry, the commissioner t~ i8tilfted-(a) that the trustee has neglected or failed to discharge the obllgations imposed on him by the deed of trust or that the affairs 0: the religious trusts have not been managed tn 40 accordance with the terms of the trust, or have otherwise been mismanaged, or (b) that any trustee is guilty of mis-appropriation of trust property, s the commissioner may, without prejudice to any other action that may be taken against the trustee, make an order giving directions to the trustee for the discharge of the obligations imposed on him by the deed of trust or for the proper management of the trust, or removing the trustee from his office, or directing the trustee to pay 10 to the trust fund such amount not exceeding the amount of loss caused to the trust as the commissioner thinks fit 20 notwithstanding anything contained in the deed of a religious pewer to tru t th c ' ft " t" th 'b d lcmoye tna-s , e ommlssloner may, a er issumg no ice m e prescfl e tee in ccrmanner to the trustee of such trust and holding such inquiry as he tai) ,·ther i s thinks fit, by order remove the trustee from his office, if the com- ~~~uidilm­missioner is satisfied that the trustee-(a) has been convicted more than once of an offence punishable under this act; or (b) has been convicted of an offence of criminal breach of 2 trust or any other offence involving moral turpitude 21 (1) when there is a vacancy in the offlce of trustee of a reu- pow~r to gi d appolrt ous trust an there is no one competent to be appointed as trustpf' trustee wbea under the tenns of the deed of such trust or where there is a bonn fide yac:anc1 dispute as to the rhtht of any person to act as trustee or where there occurs 25 is a vacancv caused by the removal of the trustee under section 19 or section 20, the commissioner may, after issuing notice in the prescribed manner to such nerson as appellrs to him to be interested in the tru~ rnd holdinl! such inquiry as hp thinks fit, apooint a npw trustee to fill the vl'lcancy wherever possible in accordllnce with the-3- terms of the trust deed or custom or usage relating to such matter (2) in appointing a tnlc:tee under rub-spction (1), the commissioner shall, as fltr as posslhle, select a person of the religious denomination or section to which the trust belongs, (3) when 8 trustee har been tpmnved from his offtce bv an ol'df!t 35 made under s~tlon 19 or section 20 the commis!'lioner may dfre"ct the tru!'ltee to deliver possession of truc;t-propertv to the new trustee nr where the new tru'ltee hqg not bf'en lioo"lfnted to any pet"on authorised by the commissioner in thf8 behalf pending luch appoint ment  chapter iv miscellaneousfreet-dare rd po"~  t i,qui,is u:ldcr thl! a,-t zz (1) subject to any rules that may be made under thta act, every inquiry made thereunder shall be held, as nearly as may be, in accordance with the procedure applicable under the code of 5 civil procedure, 1908, to the trial of suits 5 ~ 1905 (2) the commissioner shall, for the purpose of holding an inquiry under this act, have the same powers as are vested in a civil court under the code of civil procedure, 1908, when trying a 8uit, s r isol in respect of the following matters, namely:-10 (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of any document; (c) the reception of evidence on affidavits; (d) requisitioning any public record from any court or office; is (e) issuing any commission for the examination of witnesses; (f) any other matter which may be prescribed appeall %3 an appeal shall lie to the high court from every order of the commissioner made under this act within a period of sixty days from the date of the order: 20 provided that the high court may entertain the appeal after the exp;ry of the said period, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time 24 (1) every trustee shall carry out all directions which may from time to time be issued to him by the commissioner under a, any of the provisions of this act  trustee to carry out ordcrl of coal-- ialionet nd eked-tion oflucb orclcrl (2) an order made under this act shall, on an application made ;n this behalf by the commissioner, be enforced by a civil court having local jurisdkt10n in the same manner as a decree of such court 25 (1) if any person-(a) fails to apply for the registration of a religious trust within the time specified in sub-section (6) of section 6; or (b) furnishes or causes to be furnished to the commissioner any return, stattstics, aecounts or othel" tnfonnation which he 3' kn'ow5, or has reasons to believe, to be falsej or (c) obstructs the commissioner or any officer in the exerc1se of his power under clause (a) or clause (b) of sub-section (1) of section 15; he shall be punishable with fine which may extend to one thousand , rupees (2) no court shall take cognizance of an offence punishable under sub-section (1) except upon a complaint in writing made by the commissioner (3) no court inferior to that of a presidency magistrate or a 10 magistrate of the first class shall try an offence punishable under this act 26 (1) for the purpose of defraying the expenses in connection contrlbtawith the administration of this act, the trustee of every religious doni trust registered under this act shall pay annually to the state i, government, in such manner and within such time as may be prescribed, such contributions by way of fees, not exceeding three per cent of its gross annual income, as the state government may, from time to time, determine (2) if any amount payable as contribution under sub-section 20 (1) is not paid within the time prescribed, the commissioner may issue a certificate for the amount due to the co~lector who shall proceed to recover the same in the same manner as an arrear of land revenue 27 (1) the commissioner may, on an application made to him purriahlna 2s in this behalf by any person, furnish to the applicant copies of any ~~~~ of extract from the register maintained under sect:on 8, on payment rllilt:r rolla of such fee as may be prescribed and subject to such conditions as may, from time to time, be determined by the commissioner (!) such copies may be certified in the manner provided in i or ,i, 30 section 76 of the indian evidence act, 1872 28 save as otherwise expressly provided in this act, every p i: r   lnrus 0 order made by the commissioner shall be final and shall not be o~ called in question in any suit, application or proceeding 29 (1) notwithstanding anything contained in any oth~r law for jurildld 35 the time being in force, no civil court shall entertain' any suit or of civil proceedings in so far as it relates to any question or matter which l~u:~~ the commissioner is empowered by this act to decide certain m cc:ri (2) no civil court shall entertain a suit for the enforcement of - right on behalf of a religious trust unle98 such trust has been 40 regibtered under uu act (3) the provisions of sub-section (2) shall also apply to a claim of set off or other proceeding to enforce a right on behalf of - religious trust which has not been registered rotlcer 30 (1) in every suit or proceeding (except in suits instituted ~~~~ by a trustee for the recovery of arrears of rent and proceedings in 5 to the com- execution of decrees passed in such suits) in respect of any religious liliuioller trust or property belonging to such trust, whether instituted by a trustee or by any other person, the court shall issue a notice of the institution thereof to the commissioner (2) the commissioner may apply to the court in which any such 10 suit or proceeding as is referred to in sub-section (1) is pending, to be added as a party to the suit or proceeding and shall thereupon be added as a party thereto (3) if the notice required under sub-section (1) to be issued to the commissioner in respect of any suit or proceeding is not issued, is the decree or order passed in such suit or proceeding shall, if the commissioner makes an application to the court in this behalf, be aet aside prot-ctlon of action 11uli'l ,ood faith 31 no suit, prosecution or other legal proceeding shall lie against the state government or the commissioner or any deputy 20 or assistant commissioner or any officer authorised by the commissioner in respect of anything which is in good faith done or intended to be done in pursuance of this act or any rules or orders made thereunder cmmil-32 the commissioner and all deputy commissioners and 25 ilo:ter et-= •• assistant commissioners shall be deemed to be public servants to t pubuc l:ryointi within the meaning of section 21 of the indian penal code 45 of 11160 power 10 33 the state government may, from time to time, give to the lite dine- commissioner in writing such general or special directions on questloua tions of policy as it thinks fit, and the commissioner shall, in the 30 performance of his functions under this act, comply with such directions 34 the provisions of this act shall not apply t~ (a) any sikh gurdww'a to which the sikh gurdwaras act, punjab act 1925, appues;or 35 vwc 193' - at:c1icit_ apply to certl1a cl-fil  (b) the durgah khawaja saheb, ajmer, to which the durgah khawaja saheb act, 1955, applies or to any other wakf as defined 36f 19" in the wakf act, 1954, or in any provincial or state act relatina ap of 1"4 to walds in any state; or (c) any religious trust existing or created for the beneftt of 40 carla~ jew or pam or any iiiction thereof 35 the state government may, by notification in the official power to guzette, exempt any religious trust or class of religious trusts to exempt which any special enactment applies from the operation of all or any of the provisions of this act s 36 (1) the state government may by notification in the official pt>~er tot ma"e ru ~ gazette, make rules to carry out the purposes of this act (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-10 (a) the functions of, the procedure to be followed by, the number and terms of office of, and the manner of filling <:usua! vacancies among, the members of, the advisory board; (b) the form and manner of making application for the registration of religious trust and the particulars it may contain; 15 (c) service of notices and orders under this act; (d) the procedure to be followed by the commissioner in holding uny inquiry under this act and the powers of a civil court which may be vested in the commissioner; (e) the levy and collection of fees in respect of any applica-20 tion under this act for registration of religious trusts and supply of copies of extracts from the register maintained under section 8; (f) the form of the register of religious trusts maintained under section 8 and particulars it may contain; 25 (g) the form in which and the time within which the budget in respect of a religious trust :tngy be prepared; (h) the form and manner in which accounts of a religious trust may be maintained and the particulars it may contain; (i) the time at which and the manner in which the accounts 3cl of a religious trust may be audited; (j) the form and manner in which any report, return ittatistics or other information may be furnished to the commis--simler by any trustee under this act; (k) the manner in which, and the time within which, contri-;:is bution hi to be paid by the trustee of a religious trust; (l) the form and manner in which copies of extracts from the register of religious trusts may be furnished; (m) any other matter which is to be', or may be, prescribed 2124 (b) ls-3 37 the following enactments, namely:-20 of 1863 (i) the religious endowments act, 18ti:i; 601 1890 (ii) the charitable endowments act, 1890; (iii) the charitable and religious trusts act, 1920; (iv) section 92 of the code of civil procedure, 1908; 14 of 1920 s s of 1908 shall not apply to any religious trust to which this act applies  statement of objects and reasonsthe problem of ensuring better supervision of public religious trusts has been engaging the attention of government for some time past there are no doubt some provincial or state acts in regard to this motter but it is considered desirable to have a comprehensive central law on,the subject 2 as the law would be administered by state governments and as conditions vary from state to state, it is not proposed to make any detailed provisions regarding the administrative machinery the bill merely contemplates the appointment of n commissioner and certain other officers by the state governments it also seeks to provide for the constitution of an advisory board but the state governmenta 1ave been empowered to make rules regulating the composition and functions of the advisory board 3 the bill seeks to deal with certain basic points such as registration of trusts, maintenance of proper accounts, submission of reports and inv'2stment of funds which are essential for the proper administration of trusts in order to ensure a proper and efficient management of the trusts, it is proposed to vest the commissioner with certain necessary powers he should have powers to scrutinise the budget of every religious trust having an annual income of not less thun rs 5,000 and to appoint auditors for the audit of every such trust he should also be empowered to appoint an accountant in respect of every religious trust having an annual income of not less than rs 25,000 it would also be necessary to vest him with powers to inspect trust property and call for returns and reports from trustees when the object of any trust fails, the commissioner should have power to apply the doctrine of cypres when any trust is mismanaged, he should be vested with powers to settle a scheme for the proper administration of the trust and also to remove a trustee and appoint a new trustee under certain circumstances it is also proposed that the trustees should be required to obtain the sanction of the commissioner for alienation of immovable property forming part of any trust it would also be necessary to make a specific provision in the bill that an appeal would lie to the high court from every order of the commissioner and it is considered that this would be a sufficient £ijfeguard against any arbitrary exercise of 'powers by the commissioner it is also proposed that every trust should pay such contribution by way of fees, not exceeding three per cent of its gross annual income, as the state government may from time to time determine 4 the present bill seeks to achieve the above objects new delhi; a k stin the 10th march, 1960  memorandum regarding delegated legislationcleuse 36 of the bill empowers the state government to make rules to carry out the purposes of the act the matters in respect of which such rules may be made have been specified therein they relate, inter alia, to the form and manner of making applications for registration of religious trusts, service of notices and orders, the levy and collection of fees in respect of applications, the form of the register, the form and ill'3nner in which accounts of a religious trust may be prepared and the audit of such accounts, the form and manner in which reports and returns have to be submitted and l"arious gther incidentul matters they also relate to the functions of the advisory board and the procedure to be followed by it all these matters are of a routine or administrative character 2 the delegation of legislative power is thus of a normal character  a bilt to provide for the better supervision and administration of certain religious trusts (shriasoke k  ';'en, minister of law) 