1[66. Penalty.- Whoever contravenes any provision of any of the sections mentioned in the first column of the following table shall, on conviction, for each such offence, be punished with fine which may extend to the amount mentioned in that behalf in the third column of the said table. Explanation.- The entries in the second column of the said table headed "Subject" are not intended as the definitions of offences described in the sections mentioned in the first column or even as abstracts of those sections, but are inserted merely as references to the subject of the sections, the numbers of which are given in the first column:- TABLESectionSubjectFine which may be imposed(1)(2)(3)Section 18, sub-sections (1) and (4).Duty of trustee to make an application to Deputy or Assistant Charity Commissioner for registration of public trust within time.Rs.10,000Section 18, sub-section (7)Duty of trustee to send memoranda of movable property to certain officers and authorities within time.10,000Section 22Failure to report a change.10,000Section 22BFailure to make an application within the time provided for.10,000Section 22CFailure to send memoranda within the time provided for.10,000Section 29Duty of an executor to apply for the registration of a public trust within the time provided for.10,000Section 32Duty to keep regular accounts.10,000Section 35Failure or omission to invest money in public securities.10,000Section 59Failure to pay contribution under section 58 by a trustee (other than the Charity Commissioner) or by a person charging or collection dharmada.10,000
<span style="margin-left:15px;"></span><sup>1</sup><b>[66. Penalty.-</b> Whoever contravenes any provision of any of the sections mentioned in the first column of the following table shall, on conviction, for each such offence, be punished with fine which may extend to the amount mentioned in that behalf in the third column of the said table.<br> <span style="margin-left:15px;"></span><i>Explanation</i>.- The entries in the second column of the said table headed "Subject" are not intended as the definitions of offences described in the sections mentioned in the first column or even as abstracts of those sections, but are inserted merely as references to the subject of the sections, the numbers of which are given in the first column:-<br> <center class="font1">TABLE</center><table style="margin-left: auto; margin-right: auto;border-collapse: collapse;"><thead><tr><th id="tableincontent" style="text-align: center;min-width: 100px;padding: 10px;background-image: linear-gradient(to bottom, #fff 0, #fff 100%);"></th></tr></thead><tbody><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">Section</center></td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">Subject</center></td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">Fine which may be imposed</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">(1)</center></td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">(2)</center></td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">(3)</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 18, sub-sections (<i>1</i>) and (<i>4</i>).</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Duty of trustee to make an application to Deputy or Assistant Charity Commissioner for registration of public trust within time.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">Rs.</center><br><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 18, sub-section (<i>7</i>)</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Duty of trustee to send memoranda of movable property to certain officers and authorities within time.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 22</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Failure to report a change.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 22B</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Failure to make an application within the time provided for.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 22C</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Failure to send memoranda within the time provided for.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 29</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Duty of an executor to apply for the registration of a public trust within the time provided for.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 32</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Duty to keep regular accounts.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 35</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Failure or omission to invest money in public securities.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr><tr><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Section 59</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;">Failure to pay contribution under section 58 by a trustee (other than the Charity Commissioner) or by a person charging or collection <i>dharmada</i>.</td><td style="border:1px solid black;height: 50px;text-align: left;vertical-align: top; min-width: 100px; padding: 10px;"><center class="font1">10,000</center></td></tr></tbody></table><br>