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Commentary on The Indian Trusts Act (Including Model Trust Deeds and Forms)

Commentary on The Indian Trusts Act (Including Model Trust Deeds and Forms)

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Description
The provisions of the Indian Trusts Act, 1882 deal with private trusts only. However, judicial interpretation has extended the benefit of the provisions of this Act to Public, Charitable and Religious Trusts. Therefore, wherever found relevant and necessary, I have dealt with all important provisions contained in different laws, dealing with Public, Charitable and Religious Trusts, as enacted by different State Legislatures. Among different legal issues which have been added for convenience of researchers, I would like to mention a few. New case-law has been added on the point of exemption from income tax of the Charitable and Religious Trusts, the requirement of grant of leave to file suit against Public Trusts as provided under Section 92 of the Code of Civil Procedure, 1908 and related aspects. Recently, there have been legislative changes in the Act. The Indian Trusts (Amendment) Act, 2016 (Act 34 of 2016) has substituted Section 20 with provision relating to Investment of trust-money. The said Amendment Act has also omitted the proviso to sub-section (1) of Section 20A. Now, for the restricting words "invest the money in any of the securities or class of securities expressly authorised by the instrument of trust" in earlier Section 20, the discretion of Trustees has been widened by providing for making investment as expressly authorised by the instrument of trust or in any of the securities or class of securities as specified by the Central Government, by notification in the official Gazette.
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Contents
The Indian Trusts Act, 1882
Introduction

Chapter 1    Preliminary
Chapter 2    Of  the Creation of Trusts
Chapter 3    Of the Duties and Liabilities of Trustees
Chapter 4    Of the Rights and Powers of Trustees
Chapter 5    Of the Disabilities of Trustees
Chapter 6    Of the Rights and Liabilities of the Beneficiary
Chapter 7.   Of Vacating the Office of Trustee
Chapter 8.   Of the Extinction of Trusts
Chapter 9.   Of Certain Obligations in the Nature of Trusts
Suits Against Trustees etc. and Limitation Act
Interpretation of Law on "Trusts"
Provisions for Interpretation of Trust
Model Trust Deeds and Forms
Law Commission of India
Appendices
Table of Cases

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