Section 32 in Maharashtra Public Trust Rules, 1951
32. [ Contribution to the Public Trusts Administration Fund. [Substituted by Maharashtra Act No. XXXV of 1977 w.e.f. 1-4-1977.]
(1)Every public trust (other than a public trust exempted under section 58) shall pay to the Public Trusts Administration Fund out of its property or funds a contribution at such rate or rates as may be notified by an order made by the State Government, from time to time, under section 58 and published in the Official Gazette.(2)The contribution shall be assessed on the basis of the gross annual income, or collection or receipt, as the case may be, during the previous twelve months ending with the thirty first day of March or such other day in regard to a particular trust or class of trusts as may have been fixed by the Charity Commissioner in this behalf under subsection (1) of section 33:Provided that:(i)where the contribution is not payable for a part of parts of a year and is payable for the remaining part or parts of the same year as per balancing date and accounting year allowed to the trust, the contribution shall be levied on the aforesaid income, collection or receipt, as the case may be, in proportion to the period for which the contribution is leviable;(ii)where the contribution is payable at different rates for different parts of a year, the same shall be levied at such different rates on the aforesaid income, collection or receipt, as the case may be, for the proportionate period;(iii)while assessing contribution for a period which is a part of an accounting year of the trust, the assessable amount for that part of the year shall be determined by calculating average amount for the part on the basis of the aforesaid income, collection or receipt, as the case may be.(3)In calculating the gross annual income of a public trust or where the public trust is a dharmada, its gross annual collection or receipt, for the purpose of assessing the contribution, the following deductions shall be allowed, namely:((i)in the case of a public trust having advancement and propagation of secular education as one of its purposes, the portion of the gross income or collection or receipt spent for that purpose;(ii)in the case of a public trust having medical relief as one of its purposes, the portion of the gross income or collection or receipt spent for that purpose;(iii)in the case of a public trust having veterinary treatment of animals as one of its purposes, the portion of the gross income or collection or receipt spent for that purpose;(iv)donations received from other public trusts and dharmadas;(v)expenditure incurred from donations for relief of distress caused by scarcity, drought, flood, fire or other natural calamity;(vi)grants received from Government or local authorities;(vii)allowance for annual repairs at 10 per cent of the estimated gross annual rent of buildings belonging to the trust which are not rented out and yield no income.Explanation. - The estimated gross annual rent shall mean the rateable value of the buildings or, where such rateable value is not fixed by a local authority, the gross annual rent as estimated by the Deputy or Assistant Charity Commissioner;(viii)interest on Depreciation Fund, if any, for replacement of buildings;(ix)interest on Sinking Fund, if any, for repayment of loans;(x)out of income or receipt from lands used for agricultural purposes,(a)land revenue and local fund cess, if payable by the trust;(b)rent payable to the superior landlord, if lands are held on lease by the trust,(c)the cost of production (which shall not include the capital cost of irrigation and other works or the cost of maintenance of or repairs to such works, in excess of a limit fixed by the Deputy or Assistant Charity Commissioner with reference to past expenditure on such maintenance or repairs)if lands are cultivated by the trust.Explanation. - Receipts from lands used for agricultural purposes when such receipts are in kind shall be valued at their market value at the time of receipt;(xi)out of income or receipt from lands (including buildings) used for nonagricultural purposes(a)assessment, ceases and other Government dues and municipal and other taxes, payable by the trust;(b)ground rent payable to the superior landlord;(c)insurance premia, if any, in respect of buildings;(d)allowance for annual repairs at 10 per cent of the gross rent of buildings;(e)allowance for cost of collection at 4 per cent of the gross rent of buildings let out;(xii)out of income or receipt from securities, stocks, shares and debenture allowance of one per cent for cost of collection.(4)Nothing contained in sub-rule (3) shall entitle any person to claim deduction for the purpose of computing gross income of a public trust in respect of any amount on which deduction has been claimed already in one form or another.(5)Every auditor, auditing the accounts of a public trust under subsection (2) of section 33, shall annex to the copy of the balance sheet and income and expenditure account required to be forwarded to the Deputy or Assistant Charity Commissioner under subsection (1) of section 34 a statement of the income of the trust liable to contribution in the form of Schedule IXC hereto.[Provided that, the auditor shall forward a copy of the statement of income of the trust liable to contribution in the form of IXC to the concerned trustee for enabling the said trust to remit to the Deputy or Assistant Charity Commissioner the contribution payable in advance according to the provisions of subsection (5) of section 58.](6)[ As soon as the statement of the income of the trust liable to contribution is received from the Auditor under sub-rule (5), every trustee of the public trust liable to pay contribution, shall, while filing a copy of the balance sheet and income and expenditure account under subsection (1A) of section 34, pay in advance the whole amount of the annual contribution of the public trust computed at the rate fixed under subsection (1) of section 58, and as shown in the Schedule IXC, to the Deputy or Assistant Charity Commissioner of the region or subregion or to the Charity Commissioner if the Charity Commissioner required him to do so.(6A)When the contribution payable by a public trust has been assessed and the amount of contribution is adjusted the amount received in advance under sub-rule (6), the Deputy or Assistant Charity Commissioner shall communicate by letter to the concerned trustee immediately, the position of adjustment as to whether the amount of contribution received in advance is less or equal or more than the actual assessed amount of contribution.(6B)When the contribution payable by the public trust has been assessed and the nature of adjustment is communicated to the concerned trustee and after such assessment if it is found that the amount received under sub-rule (6) is more than the amount assessed, the Deputy or Assistant Charity Commissioner [shall, subject to the provisions of sub-rule (8) of rule 33, adjust the said excess amount against the amount of advance payment of contribution to be received during the next financial year.] [Substituted by Notification No. BPT.1183/(43)-VI, dated 16th August 1983.] ](7)While issuing a notice of contribution, the amount of demand shall be rounded to the nearest full rupee.]
