Section 20 in Maharashtra Public Trust Rules, 1951
20. Fees for special audit.
(1)The fee for special audit under subsection (4) of section 33 shall be fixed by the Charity Commissioner according to the circumstances of each case:Provided that in no case shall such fee exceed [one per centum] [Substituted by Notification No. 26480/P, dated 1st October 1966.] of the gross annual income of the public trust or be less than Rs.50.Explanation. - For the purposes of this sub-rule 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 should form part of the corpus of the public trust.(2)Before a special audit is directed under subsection (4) of section 33, the Charity Commissioner may require the trustee of the public trust concerned or the person moving the Charity Commissioner for such special audit to deposit such amount as would in the opinion of the Charity Commissioner be sufficient to meet the cost thereof.(3)The Charity Commissioner, after completion of the special audit, may direct the whole or any part of the cost thereof, to be met from the funds and property of the public trust or out of the Public Trusts Administration Fund or be borne by the person moving the Charity Commissioner for such special audit.
