office of the Charity Commissioner, Gujarat State
is one of the offices functioning under the Legal
Department. The Bombay Public Trust Act, 1950 as applicable in the State of Gujarat is being
implemented through the Charity Organization. The main object of the Act is to regulate and
make better provision for the administration of
public religious and charitable trusts in the
State. The office of the Charity Commissioner is established under the said Act which is a unified and special organization to deal with charity matters. The said Act applies to all communities and all public trusts defined in the Act, irrespective
of the size of their income. The definition of
“public trust” is wide enough to cover societies registered under the Societies Registration Act, 1860. The Charity Organization exercises powers of supervision and control over public trusts. The Act requires every public trust to be registered.
It also requires annual accounts to be audited.
It also provides for levy of contribution at the
prescribed rate of the gross annual income of
the public trust that will form part of the Public Trust Administration Fund which is applicable to the payment of charges for expenses incidental to the regulation of public trusts and generally for carrying into effect the provisions of Bombay Public Trust Act. Trusts being registered under the Act are (A) Hindu (including Jains, Buddhists,Sikhs and other Hindus) (B) Muslims (C) Parsis (D) Others (E) Cosmopolitan (F) Societies registered under the Societies Registration Act, 1860. So far 2,13,772 public trusts have been registered
under the Bombay Public Trusts Act, 1950.
Charity Commissioner, is the Head of the Organization. There are four regional offices under him at Ahmedabad, Rajkot, Vadodara and Surat
headed by Joint Charity Commissioners. Moreover,
there are other 24 offices working at different
places mostly at the district headquarters, known
as field offices and such offices are headed by
the Deputy Charity Commissioners or Assistant
Charity Commissioners, as the case may be.