Section 54(1) in The Maharashtra Public Trusts Act, 1950
(1)Where according to the custom or usage of any business or trade or the agreement between the parties relating to any transaction any amount is charged to any party to the said transaction or collected under whatever name, as being intended to be used for a charitable or religious purpose the amount so charged or collected (in this Act called—“ dharmada ”) shall vest in the person charging or collecting the same as a trustee.
