82. Contribution by public trusts to Public Trusts Administration Fund.
(1)Every public trust shall pay to the Public Trusts Administration Fund annually such contribution on such date and in such manner as may be prescribed:Provided that the contribution prescribed under this section shall -(i)in the case of a dharmada, be fixed at rates in proportion to the gross annual collection or receipts of the dharmada;(ii)in the case of other public trusts, be fixed at rates in proportion to the gross annual income of such public trust.Explanation. - For the purposes of this section, the gross annual income shall include gross income from all sources in a year excluding donations given or offerings made with a specific direction that they shall form part of the corpus of the public trusts:Provided that the interest or income accruing from such donations or offerings in the years following that in which they were given or made shall be taken into account in calculating the gross annual income.(2)Notwithstanding anything contained in sub-section (1), on and after the commencement of this Act, every trustee of a public trust liable to pay contribution, shall, while tiling a copy of balance sheet and income and expenditure account under sub-section (2) of section 36, pay in advance the whole amount of the annual contribution of the public trust computed at the prescribed rate according to specified percentage of the gross annual income or of the gross annual collection or receipt, as the case may be, as shown in the balance sheet and income and expenditure account, in such manner, and subject to such adjustments to be made after the contribution payable is assessed as may be prescribed.(3)Notwithstanding anything in the foregoing provisions, the State Government may exempt any public trust or class of public trusts from the whole or any part of tire contribution payable under that sub-section in the manner and subject to such conditions, if any, as may be prescribed.
