Section 58(2) in The Maharashtra Public Trusts Act, 1950
(2)The State Government may exempt from payment of contribution public trusts which are exclusively for the purpose of the advancement and propagation of education, or exclusively for the purpose of water conservation, or exclusively for the purpose of development of forest, horticulture or agriculture, or exclusively for the purpose of welfare of the Schedule Castes, Schedule Tribes, Denotified Tribes, Nomadic Tribes or Women, or exclusively for the purpose of medical relief or veterinary treatment of animals, or exclusively for the purpose of relief of distress caused by scarcity, drought, flood, fire or other natural calamity, and may also exempt from the payment of contribution any donations forming part of the gross annual income and which are actually spent on the relief of distress caused by scarcity, drought, flood, fire or other natural calamity. If any question is raised whether a trust falls in any exempted class of trusts or whether any donations are donations which qualify for exemption from contribution under this subsection, the decision of the State Government on the question, obtained in the manner prescribed, shall be final.
