LABOUR DEPARTMENT
 

Organisation

ALL THE OFFICES DEALING WITH LABOUR MATTERS fall within the administrative control of the Industries and Labour Department of the Government of Maharashtra. The Commissioner of Labour is the head of all such offices. He has now under him three Deputy Commissioners of Labour (two at Bombay and one at Nagpur), 16 Assistant Commissioners of Labour (12 at Bombay, 2 at Nagpur, 1 at Poona and 1 at Aurangabad), Chief Inspector of Factories, Chief Inspector of Steam Boilers and Smoke Nuisances and Government Labour Officer. Bombay. He supervises and coordinates the working of the above-mentioned officers under his control.

Functions

The Commissioner of Labour, Bombay, administers the statutory functions entrusted to him under the Industrial Disputes Act, 1947 ; Indian Trade Unions Act, 1926; Industrial Employment (Standing Orders) Act, 1946 ; Minimum Wages Act, 1948 ; Working Journalists (Conditions of Service and Miscellaneous Provisions) Act, 1955 and Weekly Holidays Act, 1942 which are the Central Acts along with the Bombay Industrial Relations Act, 1946; the Central Provinces and Berar Industrial Disputes Settlement Act, 1947 ; the Central Provinces and Berar Shops and Establishments Act, 1947, and the Hyderabad Shops and Establishments Act, 1951. In addition, bis office performs the following functions:—
(1) Compilation and publication of the Consumer' Price Index Numbers for working class for Bombay, Sholapur, Jalgaon, Nagpur, Aurangabad and Nanded.
(2) Conducting of socio-economic enquiries into the conditions of labour.
(3) Compiling and disseminating information on labour matters generally and statistics regarding industrial disputes, agricultural wages, absenteeism, cotton mill production, trade unions, etc., particularly.
(4) Collection of statistics under the Collection of Statistics Act, 1953.
(5) Publication of two monthlies, viz.—
(1) The Labour Gazette, and
(2) The Industrial Court Reporter,

Under the Industrial Disputes Act, 1947, the Central Government is the appropriate authority to deal with industrial disputes concerning any industry carried on by or under the authority of the Central Government or the Indian Railways or concerning any such controlled industry as may be specified in this behalf by the Central Government or in respect of banking companies having branches in more than one State including the State Bank of India and the Reserve Bank of India, the Life Insurance Corporation or insurance companies having branches in more than one State or a mine, an oil-field or a major port.

One of the Assistant Commissioners of Labour, Bombay, has been appointed as. Registrar under the Bombay Industrial Relations Act, 1946 and has jurisdiction over the entire State. He has one Assistant Registrar under him. The Registrar's work is of a quasi-judicial nature and falls under the following heads, viz., (a) recognition of undertakings and occupations ; (b) registration of unions ; (c) maintenance of approved lists of unions ; (d) registration of agreements, settlements, submissions and awards, and (e) maintenance of a list of joint committees constituted under section 48 of the Bombay Industrial Relations Act.

The Deputy Commissioner of Labour, Nagpur, is the Regional Head of all the offices under the Commissioner of Labour in Nagpur and Aurangahad Divisions and has been entrusted with the necessary powers for running the administration of the labour offices in these divisions. He performs statutory functions entrusted to him under the Central Provinces and Berar Industrial Disputes Settlement Act, 1947 and the Central Provinces and Berar Shops and Establishments Act, 1947. He is the Certifying Authority for Standing Orders under the Central Provinces and Berar Industrial Disputes Scttlement Act, 1947. He acts as the Registrar of unions recognised under the said Act and also assists the Commissioner of Labour in matters of labour disputes. He is the Chief Executive Authority under the Central Provinces and Berar Shops and Establishments Act and he is also Conciliator under the Central Provinces and Berar Industrial Disputes Settlement Act, 1947, and under the Bombay Industrial Relations Act, 1946. He is assisted by two Assistant Commissioners of Labour stationed at Nagpur and having jurisdiction over the entire Vidarbha region. Both these Assistant Commissioners are appointed as authorities under section 16 of the Central Provinces and Berar Industrial Disputes Settlement Act, 1947, and one of them is also appointed as the Assistant Registrar of Recognised Unions, under the said Act. The Assistant Commissioners are also Inspectors under the Minimum Wages Act and Shops and Establishments Act.

There are two Government Labour Officers and one Government Labour Officer-cum-Minimum Wages Inspector (Gazetted) in the office of the Deputy Commissioner of Labour, Nagpur. They perform the statutory duties entrusted to them under the Central Provinces and Berar Industrial Disputes Settlement Act, 1947. They are appointed as Conciliators under the said Act and are also Inspectors under the Shops and Establishments Act and Minimum Wages Act. The Minimum Wages Inspector is in charge of enforcement of the Minimum Wages Act in all scheduled industries in Nagpur and Wardha districts and especially in the employment in shops and commercial establishments in Nagpur City. The Government Labour Officers are also appointed as Inspectors under the Working journalists Act. They deal with individual complaints from all industries which fall within the purview of the State Government.

There is a separate Socio-Economic Research Section in the office of the Deputy Commissioner of Labour under the charge of an Assistant Research Officer. This section conducts enquiries into various socio-economic and labour problems in different industries. The welfare centres started under the First Five-Year Plan and Multipurpose Institutes started under the Second Five-Year Plan for the benefit of industrial workers are also under the control of the Deputy Commissioner of Labour, Nagpur, and one of the Government Labour Officers is in charge of these welfare activities in the Vidarbha region.

Labour Officers

The Government Labour Officers at Bombay work under the supervision and control of the Chief Government Labour Officer. At the various sub-offices they are under the administrative control of the respective heads of offices or regional heads. In the Vidarbha region there are two Government Labour Officers at Nagpur, and one Government Labour Officer each at Bhandara. Akola and Amravati. The jurisdiction of the Government Labour Officers at Nagpur extends over the districts of Nagpur and Wardha. Of the two Government Labour Officers at Nagpur, one is in charge of Nagpur City and the other in charge of Nagpur and Wardha districts, excluding Nagpur City. The Government Labour Officers are statutory Labour Officers under the Central Provinces and Berar Industrial Disputes Settlement Act, 1947, and are also appointed as Conciliators under that Act. in the absence of recognised unions in any industry, they have to elect representatives of employees for the purpose of representation of employees in collective disputes and in the absence of any such elected representatives they themselves have to act as representatives of employees. They attend to individual complaints from employees from all the industries and keep Government and other authorities informed of the latest situation in the labour and industrial field by sending regular reports to these authorities. They are also Minimum Wages Inspectors and Shops Inspectors and in those capacities they enforce the provisions of the respective Acts in the areas under their jurisdiction. Being Inspectors under the Working Journalists Act, they are also concerned with the enforcement of the provisions of the said Act.

Factory Department

The Factory Department is under the administrative control of the Commissioner of Labour, Bombay. But the Chief Inspector of Factories, Bombay, has complete control over the technical side of the work of the department all over the State. Nagpur district, along with the districts of Bhandara, Wardha, Chanda, Yeotmal, Amravati, Akola, Buldhana, Parbhani, Aurangabad, Nanded, Bhir and Osmanabad, comes under the jurisdiction of the Deputy Chief Inspector of Factories, Nagpur, who is the regional head of the two regions of Vidarbha and Marathwada. The factory department is mainly responsible for the administration of the Factories Act, 1948. He is also responsible for the administration of the Payment of Wages Act, 1936; Maternity Benefit Act and the Cotton Ginning and Pressing Factories Act, 1925 (issue of licences and approval of plans only).

Rules made by the former Madhya Pradesh Government under the Factories Act, Payment of Wages Act and Maternity Benefit Act are still applicable to the factories in Vidarbha region. The work of issuing licences in Vidarbha area under the Cotton Ginning and Pressing Factories Act is also being done by the office of the Deputy Chief Inspector of Factories, Nagpur.

According to the Madhya Pradesh Factories Rules, all the Sub-Divisional Magistrates within their respective jurisdiction, the Labour Commissioner, the Assistant Labour Commissioner, all Labour Officers, all Statistical Investigators and Assistants are Additional Inspectors for the purposes of the Factories Act.

In Nagpur district, there are 330 factories under Section 2 (m) (i) of the Factories Act and 43 factories under Section 2 (m) (ii) of the Factories Act, 1948. Majority of the workers arc employed in cotton textile mills,' saw-mills, printing presses, cotton ginning and pressing factories, pottery-making, electric power generation, engineering workshops, bidi manufacturing, etc.

Welfare Officers

The Factories Act, 1948, and Rules thereunder prescribe for appointment of Welfare Officers in all factories employing more than 500 workmen on an average. They also prescribe the number of such officers to be appointed according to the strength of the workers in the factories. Five Welfare Officers and Additional Welfare Officers were employed by private employers in Nagpur district in August 1960 as per the statutory requirements.

Steam Boilers and Smoke Nuisances Act

The Steam Boilers and Smoke Nuisances Department is under the administrative control of the Commissioner of Labour, Bombay. The Chief Inspector of Steam Boilers and Smoke Nuisances, who is responsible to the Commissioner has full control over the technical aspects of the department, viz, the smooth working and administration of the Indian Boilers Amendment Act, 1960, the Indian Boiler Regulations, 1960, and Central Provinces and Berar Boiler Rules, 1930.

The work carried out by the Department comprises mainly registration and inspection of steam boilers, economisers and steam pipes including mountings and other fittings. The registration and inspection work of steam boilers in the district is carried out by the Inspector of Steam Boilers and Smoke Nuisances with his headquarters at Nagpur. Competency Boiler Attendants Examinations under the Central Provinces and Berar Boiler Rules are held at Nagpur thrice a year for the benefit of the candidates from the Vidarbha region. For that purpose, the Inspector is the secretary to the Board of Examiners at Nagpur.

Labour Unions

In Nagpur district there were 94 unions registered under the Indian Trade Unions Act, 1926. Of these, 63 were registered prior to 1957, 9 in 1958, 14 in 1959 and 8 in 1960. The Unions were comprised of local bodies, 9; educational institutions, 4; gumasta mandals, 5 ; banks, 10 ; manganese, 5 ; hospitals, 3 ; trading in tea, 3 ; textile, 3 ; printing presses, 4 ; bidi workers, 5 ; transport, 4 ; electrical workers, 2 ; oil, 1 ; cinema, 1 ; and miscellaneous, 35.

Of these 94 unions, 14 were recognised unions under the Central Provinces and Berar Industrial Disputes Settlement Act and in that capacity they could represent all employees in the respective industries in the areas concerned for the purposes of collective disputes.

Wages and Earning

By an Award of the Industrial Tribunal known as Mangalmurti Award, the minimum basic wage of an employee in the cotton textile industry in Nagpur City has been fixed at Rs. 26 per month. An addition of Rs. 6 per month in this basic wage, has been granted from January 1960, by the management of the two mills at Nagpur as per the recommendations of the Cotton Textile Wage Board (Central). The wages for other occupations in the Cotton Textile Industry have also been fixed by the said Award and all the employees are also granted an increase of Rs. 6 per month as referred to above. The clearness allowance for the cotton textile workers has been linked with the cost of living index figure compiled by the Deputy Commissioner of Labour, Nagpur, and the average dearness allowance for the 12 months ending with 31st July 1960 came to 2.53 per day.

The wages in other industries in the district are not standardised. The wage structure varies from industry to industry and from concern to concern.

Shops and Establishments Act, 1947

The Central Provinces and Berar Shops and Establishments Act, 1947, has been made applicable within the limits of Nagpur Municipal Corporation, and of Kamptee Municipal Committee.

The Act is being administered by the Deputy Commissioner of Labour, Nagpur, who is the Chief Inspector under the said Act. He is assisted by Shop Inspectors in the enforcement of the Act. The Act fixes working hours, rest periods, spread-over of work, weekly holidays with wages, annual leave with wages, etc., for employees in shops, commercial establishments, restaurants and places of amusements. In Nagpur district there were about 10,000 shops registered under the Act in 1960.

Employees State Insurance Act, 1948

The Employees' State Insurance Act, 1948, has been made applicable in Nagpur district, but the benefits under the scheme are available only to the employees who are working within the limits of Nagpur Municipal Corporation. The number of employees who are getting benefits under the Act is roundabout 25,000. In other places in the district wherever the industries covered by the Act exist, the employers' contributions only arc taken as per the provisions of the Act, but the benefits are not yet extended to the employees. In Nagpur city the benefits under the Act were being- given only to the employees concerned, in the first instance.

Minimum Wages Act, 1948

The Minimum Wages Act, 1948, has been made applicable to specified employments in the district, viz., (1) oil-mills, (2) public motor transport, (3) cement industry, (4) potteries, (5) rice, flour or dal mills, (6) local authorities, (7) road construction and building operations, ,(8) stone-breaking and stone-crushing, (9) lac, (10) leather manufactory, (11) glass industry, (12) bidi manufactory, (13) cotton-ginning and pressing factories, (14) printing presses and (15) shops and commercial establishments. Minimum wage rates have been prescribed by the former Madhya Pradesh Government in all the employments except shops and commercial establishments. There are two Minimum Wages Inspectors (Non-gazetted) for the enforcement of the provisions of the Act throughout the eight districts of the Vidarbba region including Nagpur district. There is a Government Labour Officer-cum-Minimum Wages Inspector (Gazetted) mainly for the enforcement of the provisions of the Act in shops and commercial establishments in Nagpur City. The Government Labour Officers who arc also Minimum Wages Inspectors help them in the enforcement of the- provisions of the Act.

Small Causes Court

The Judge of the Small Causes Court at Nagpur has been appointed as the Authority to hear and decide claims arising out of minimum wages to employees in his jurisdiction.

Industrial Court

The Judge of the Small Causes Court at Nagpur has been tion 22 of the Central Provinces and Berar Industrial Disputes Settlement Act, 1947. It exercises jurisdiction over the Nagpur Division. The president and the members of the Industrial Court, under the Bombay Industrial Relations Act, 1946, are also appointed as president and members of the State Industrial Court, Nagpur, under the Central Provinces and Berar Industrial Disputes Settlement Act, 1947. In addition, one member is stationed at Nagpur with the Assistant Registrar and ministerial staff under him. There are eight District Industrial Courts, located at Nagpur, Bhandara, Amravati, Akola, Chanda, Yeotmal, Buldhana and Wardha.

The duties and powers of the State Industrial Court, Nagpur, are detailed in Chapter III of the Central Provinces and Berar Industrial Disputes Settlement Act, 1947. The State Industrial Court acts as a court of arbitration in industrial disputes referred to it by a civil court, on a reference by the State Government or on an application by an employer or an employee or by a representative of the employee concerned, or by the Labour Officer to decide about the illegality of strike, lock-out or any notice of change. The parties may refer the dispute to the State Industrial Court, Nagpur, on failure of the conciliation proceedings. The State Government may also make a reference to it for a declaration whether a proposed strike, lock-out, closure or stoppage of work would be illegal. In its appellate jurisdiction, it decides appeals preferred to it from, the orders of District Industrial Court, Wage Board, Commissioner of Labour, etc.

Wages Bonds

There is a provision under Chapter IV-A of the Central Provinces and Berar Industrial Disputes Settlement Act, 1947, for appointment of wage boards in different industries for dealing with the disputes in the respective industries, A wage board for the cotton textile industry in the Vidarbha Division has been constituted by the State Government. Reference of disputes to the wage board are to be made by Government by a notification issued under section 37-C of the Act. An appeal against the decision of the Wage Board lies to the State Industrial Court.

Workmen’s Compensation Act

Under the provisions of the Workmen's Compensation Act (VIII of 1923), the Commissioner for Workmen's Compensation, Bombay, has exclusive jurisdiction over Greater Bombay. The Commissioner has also exclusive jurisdiction to try all cases relating to the Western, Central and Southern Railways and the Tata Hydro-Electric Company. The Commissioner has also general jurisdiction over the whole State.

The Judge, Court of Small Causes, Nagpur, is ex-officio Commissioner for Workmen's Compensation for Nagpur district. The principal reason for giving the Commissioner for Workmen's Compensation, Bombay, jurisdiction over the whole State is 10 enable him to settle the cases with insurance companies and other firms which have their head offices in Bombay City. But as this arrangement necessarily entails a certain amount of overlapping, Government have issued instructions under Section 20 (II) of the Act for distribution of work between the Commissioner and the ex-officio Commissioners. Under these instructions, the Commissioner at Bombay is authorised to receive deposits for distribution of compensation under the sub-sections (i) and (ii) of Section 8 ; to issue notices to, and to receive applications from claimants in cases of deposits under these sub-sections ; and to receive agreement for registration under section 28, wherever the accident might have taken place. Where a deposit is received or an agreement is tendered for registration, the Commissioner notifies the ex-officio Commissioner concerned. Applications for orders to deposit compensation when no deposit under section 8 (I) has been received, and other applications provided for in section 22 of the Act should be made to the ex-officio Commissioner within whose jurisdiction the accident occurs. Notices to employers under Section 10-A requiring statements regarding fatal accidents in the district are issued by the ex-officio Commissioners and reports of fatal accidents made under Section 10-B arc also received by them. After notice has been issued by the ex-officio Commissioner under Section 10-A, the employer deposits the money with the Commissioner at Bombay and the latter notifies the receipt of the deposit to the ex-officio commissioner concerned. Applications for review or commutation of half-monthly payments have to be made to the Commissioner who passed the original orders.

As regards the cases arising out of accidents on the Southern Railway, they are dealt with by the ex-officio Commissioners concerned.

Welfare Activities

The Welfare Centres and Multipurpose Institutes which impart education and provide recreation facilities to industrial workers arc conducted by the office of the Deputy Commissioner of Labour in various centres of Vidarbha region. The Welfare Centres were started under the Welfare Scheme in the First Five-Year Plan while the Multipurpose Institutes were started under the Second Five-Year Plan. In Nagpur City, there arc two welfare centres and two Multipurpose Institutes.' A Multipurpose Institute had been opened at Kamptee in 1960. The Supervisor arranges indoor and outdoor games for employees, conducts a library and a reading room and arranges for frequent recreational programmes such as, bhajans, kirtans, dramas, etc., for workers. In the Multipurpose Institutes, however, the activities are manifold. The craft teacher conducts classes for women workers while the nursery teacher conducts nursery school for the benefit of children of these employees. The physical training instructor is in charge of indoor and outdoor games and gymnastic activities, while the librarian conducts the library and a reading-room. The supervisor is in charge of the Multipurpose Institute and conducts all the activities of the institute. These institutes arc provided with radio sets, loud speakers, requisite articles for indoor and outdoor games, books, dailies, and weekly and monthly magazines in regional languages.

The Office of the Deputy Commissioner of Labour also runs a Labour Training School at Nagpur in which workers are given training in trade unionism. The course is of three months' duration and classes are conducted on alternate days in the evening. The lectures on various topics such as Economics, Sociology, Cooperation, etc., are delivered by the officials of the Labour Department or by specialists in respective spheres. After completion of the course the successful candidates are awarded certificates.

 
 
PROHIBITION AND EXCISE
 

THE DEPARTMENT OF PROHIBITION AND EXCISE

Organisation

The prohibition policy of the Government aims at moral, ethical and economic uplift of the common man and achieving peaceful living conditions in the society. To implement this policy the prohibition laws have been enforced prohibiting production, possession, export, import, transport, sale, consumption and use of all intoxicants except as permitted by any rules or orders.

Total prohibition was introduced in Nagpur district with effect from 1st October 1946 under the C. P. and Berar Prohibition Act, 1938, which was in force in that district till 31st March 1959 and thereafter the Bombay Prohibition Act, 1949 (XXV of 1949) has been extended to the Nagpur district with effect from April 1, !959. The Collector of Nagpur is charged with the administration of Prohibition and Excise Department in the district. In relation to this department he is responsible to the Director of Prohibition and Excise, Maharashtra State, Bombay. He is invested with powers under the Bombay Prohibition Act (XXV of 1949), and also exercises powers under the Dangerous Drugs Act (II of 1930), and the Bombay Opium Smoking Act (XX of 1936). Under the Bombay Prohibition Act, prohibition or restricrions have been placed on the manufacture, import, export, transport, sale, possession, use and consumption of liquor, intoxicating drugs or hemp, mhowra flowers and molasses and of articles containing liquor, intoxicating drugs or hemp. The Collector has powers to grant, cancel or suspend licenses, permits and passes under the Act.

The Superintendent of Prohibition and Excise, Nagpur, assists the Collector and is in actual charge of the work of the department in the district. Under him there are the Inspector of Prohibition and Excise, and 16 Sub-Inspectors . of Prohibition and Excise of whom eight Sub-Inspectors are in charge of Bonded manufactories, three in charge of Foreign Liquor Vendor's Licences and five hold executive charge. Of these five, four are posted in Nagpur City and one is for the rest of the district. The Sub-Inspectors of Prohibition and Excise have also been invested with certain powers under the Prohibition Act, the Dangerous Drugs Act and the Bombay Opium Smoking Act.

In each tahsil a medical board has been constituted, consisting of the Government Medical Officer or Government Assistant Medical Officer in the tahsil. If there is no such Officer in the tahsil, the nearest Government medical officer or Government Assistant Medical Officer functions as a medical board. The function of the medical board is to examine medically any person who applies for a permit to possess opium, ganja or bhang for personal consumption and who is directed by the Collector or an officer authorised in this behalf to appear before the medical board. On examination, the medical board has to issue a medical certificate specifying the disease the applicant is suffering from, the drug recommended for personal consumption as a medical necessity and the quantity of the drug which may be permitted per month for personal consumption.

Enforcement Work

The Police Department is the chief agency to deal with detection, investigation and prosecution of offences under the Prohibition Act. Though officers of the Prohibition and Excise Department of and above the rank of Sub-Inspectors have been invested with powers to investigate offences, these officers generally pass on information of the commission of offences and hand over the cases detected by them to the police for investigation. The Home Guards organisation also assists the police in this work.

All revenue officers of and above the rank of mamlatdar or mahalkari, all magistrates, and all officers of the Department of Prohibition and Excise of and above the rank of Sub-Inspectors have been authorised, under section 123 of the Prohibition Act, within the limits of their respective jurisdictions, to arrest without a warrant any person whom they have reason to believe to be guilty of an offence under the Act, and to seize and detain any articles of contraband. The officer so authorised, when he arrests any person or seizes and detains any articles, has to forward such person or articles, without unnecessary delay, to the officer in charge of the nearest police station.

Effect of Prohibition

Total prohibition was introduced in Nagpur district with effect from 1st October 1946. A comparison is given of the consumption of liquor and intoxicating drugs in the calendar year 1946 (as the accounts in the former State of Madhya Pradesh were maintained for calendar year) and in financial years 1958-59 and 1959-60 of the Nagpur district

 
Calendar year 1946*
Financial year 1958-59
Financial year 1959-60
Country liquor (in proof gallons).
82,900
...
...
Spirit (Superior imported in gallons).
5,577
391
384
Spirit (Cheap Indian in gallons).
5,732
2,284
2,033
Wine (in gallons)
1,011
46
46
Beer (in gallons)
23,082
3,292
2,789
Opium (in seers)
626
3
2 ½
Ganja (in seers)
2,878
..
..
Bhang (in seers)
777
..
..

*The figures of consumption for calendar year 1946 include the figures of con-sumption during prohibition period from 1-10-1946 to 31-12-1946 .

The total revenue for the above years was as follows:-

1946 ( Calendar year) Rs.35,15,748
1958-59 (Financial Year) Rs. 6,43,590
1959-60 (Financial Year) Rs. 4,28,188
 

Kinds of permits

Various permits are granted for possession, use, etc., of foreign The total revenue for the above years was as follows:—

Emergency

Emergency permit is granted for the use or consumption of brandy, rum or champagne to any person for medical use and emergent occasions. The permit is granted for a period not beyond 31st March next following the date of the commencement of the permit and for a quantity not exceeding 6 2/3 fluid ounces of brandy or rum or 13 1/2 fluid ounces of champagne per six months. A permit is not granted to more than one member of a household at any one time. The term ' household' is defined as a group of persons residing and messing jointly as the members of one domestic unit.

Health

The health permit is granted for the use or consumption of foreign liquor for a quantity up to the maximum of two a month to any person who requires such liquor for the preservation or maintenance of his health. ' This permit may be granted to an applicant for a quantity exceeding two units(One unit is equal to 1 quart bottle (26 2/3 oz.) of spirits or 3 quart bottles of wine or 9 quart bottles of fermented liquors of a strength exceeding 2 per cent of alcohol by volume, or 27 quart bottles of fermented liquors of a strength not exceeding 2 per cent of alcohol by volume.) but not more than three units(One unit is equal to 1 quart bottle (26 2/3 oz.) of spirits or 3 quart bottles of wine or 9 quart bottles of fermented liquors of a strength exceeding 2 per cent of alcohol by volume, or 27 quart bottles of fermented liquors of a strength not exceeding 2 per cent of alcohol by volume.) of foreign liquor a month if the applicant at the time of making an application is more than 55 years of age, provided:

(a) the applicant has made such application within three months of the expiry of the health permit held by him authorising him to consume more than two units ; and

(b) the Area Medical Board or the State Medical Board, as the case may be, recommend to such applicant a quantity in excess of two units.

This permit is usually granted for a period not exceeding that recommended by the Area Medical Board or the State Medical Board, as the case may be, but such period shall not exceed six months in any case:

Provided that the permit may be granted for a period not exceeding 12 months in the case of persons over 70 years of age.

Temporary Residents

A Temporary Resident's permit is issued to a person born and brought up or domiciled in a country outside India, where liquor is usually consumed. No permit shall be granted for a period beyond 31st March next following the date of its commencement. The permit shall be granted for such monthly quantity not exceeding four units(One unit is equal to 1 quart bottle (262/3 oz ) of spirits or 3 quart bottles of wine or 9 quart bottles of fermented liquors of a strength exceeding 2 per cent of alcohol by volume, or 27 quart bottles of fermented liquors of a strength not exceeding 2 per cent of alcohol by volume.) as the Collector may fix in each case.

Visitors

Any person visiting the State of Maharashtra for a period of not more than a week and desiring to possess, use and consume foreign liquor shall apply to the Collector. The permit shall be granted for a period not exceeding one week provided that the Collector may extend the period of such permit, but in no case shall such period be extended to a total period exceeding one month. No permit shall be granted for a quantity exceeding one unit(One unit is equal to 1 quart bottle (262/3 oz ) of spirits or 3 quart bottles of wine or 9 quart bottles of fermented liquors of a strength exceeding 2 per cent of alcohol by volume, or 27 quart bottles of fermented liquors of a strength not exceeding 2 per cent of alcohol by volume.) per week.

Interim

Any person who is eligible for a permit under Rules 63, 64 or 68 of the Bombay Foreign Liquor Rules, 1953, and desires to possess, use or consume foreign liquor may apply to the Collector or any other officer authorised in this behalf for an interim permit while applying for a regular permit under any of the said rules. No such permit shall be granted for a period exceeding two months. The permit shall be granted for such monthly quantity of foreign liquor as the Collector may fix, provided that such quantity shall not in any case exceed two units of foreign liquor per month if the permit-holder is not eligible for permit under rule 63 or 68, or four units of foreign liquor per month in other cases, except with the sanction of the Director of Prohibition and Excise.

Tourists

This permit is issued free to a foreign tourist holding a tourist introduction card or a tourist visa. The quantity of foreign liquor granted under this permit is four units(One unit is equal to 1 quart bottle (262/3 oz ) of spirits or 3 quart bottles of wine or 9 quart bottles of fermented liquors of a strength exceeding 2 per cent of alcohol by volume, or 27 quart bottles of fermented liquors of a strength not exceeding 2 per cent of alcohol by volume.) per month and the period for which it is granted is one month.

Special permits for privileged personages

This permit is granted to consular officers and the members of the staff appointed by or serving under them, provided that such members-are the nationals of foreign countries. It is also granted to the consorts and relatives of the above persons.

This permit is granted for any quantity of foreign liquor if the permit holder is a Sovereign or Head of a foreign State or his consort. If the permit holder is any other person, the permit is granted for a quantity of foreign liquor not exceeding that which may be fixed by the State Government.

Toddy

The possession, use, etc., of toddy is completely prohibited.

Denatured Spirit

The possession and use of denatured spirit is prohibited, except under a permit/licence. A permit for possession and use of denatured spirit for domestic purposes is granted for a quantity not exceeding one quart bottle per month:

Provided that the officer granting the permit may for any special reasons grant the permit for any quantity not exceeding three quart bottles per month:

Provided further that with the previous sanction of the Collector, a permit may be granted for a quantity exceeding three quart bottles per month.

The possession and use of denatured spirit for medicinal, scientific and educational purposes and for purpose of Art, Industry or Profession is regulated by the system of licences prescribed in this behalf. Methylated industrial spirit or methylated industrial denatured spirit or special industrial denatured spirit required for use in any industry etc., is allowed to be possessed on licences issued under the Bombay Denatured Spirit Rules, 1959.

Country Liquor and Wine

Permits for use of country liquor and wine for sacramental purposes only are granted to priests of certain communities, viz., Parsees, Jews and Christians.

Ganja, Bhang, Opium

A permit for personal consumption of opium, ganja or bhang is granted only on production of a medical certificate from the Medical Board constituted by Government for the purpose. The maximum quantity which may be allowed per month under such permit is 96 grams in the cases of ganja and bhang and 60 grams in the case of opium. A permit can he granted for only one of these drugs.

Use for Industrial purposes, etc

There are also rules governing the possession, use, transport, sale, etc., of dangerous drugs, mhowra flowers, molasses, rectified spirits and absolute alcohol for industrial, medicinal and similar purposes.

Neera and Pam Products

Neera sale licences as well as licences for manufacturing gur from neera are granted only (1) to the Co-operative Societies organised by constructive social workers, (2) other similarly organised institutions such as Gandhi Smarak Nidhi, (3) ashrams, (4) organisations in charge of intensive area schemes, (5) sarvodaya centres, etc. Licences are not granted to individuals.

Enforcement

With the change in the aspect of the law from the old fiscal to new social and moral objective, offences under the Prohibition Act came to he regarded as offences against society and involving moral turpitude. Prohibition offences were, therefore, made cognizable and with the introduction of total prohibition all the powers in connection with investigations, prevention, detection, prosecution, etc., of prohibition offences were vested in the police. The work of prevention, detection, etc., of prohibition offences is now a regular duty of the police staff. The main difficulty encountered in the enforcement of prohibition is lack of. adequate co-operation of the public to help the police in the prevention and detection of prohibition offences. The difficulty of securing the services of respectable persons to work as panch witnesses in Prohibition cases is also often felt.

The number of prohibition offences detected during the last three years is as given below:—

1957-58—2,472
1958-59—6,426
1959-60—4,645

Prohibition has, in effect, raised the standard of living of the poorer classes. They eat better food and wear better clothes. Their children go to schools, and the womenfolk are happier. They can now purchase articles which prior to prohibition would have been regarded as beyond their means. Poorer sections of the society now resort to cinemas, hotels and other places of public amusement for entertainment frequently. Due to prohibition, there has been a great change in the ideas of social values and manners. Prohibition has resulted in lesser family feuds, better and cordial relations at home, greater and proper care for their children, almost complete absence of the street brawls and of quarrelsome atmosphere of the neighbourhoods, and above all, in general peace and tranquillity particularly among the groups once noted for drinking and misbehaving.

 
 
Social Welfare

THE SOCIAL WELFARE DEPARTMENT

Organisation

At the ministerial level, the Department of Social Welfare was constituted on November 1, 1956. It, however, took shape at the Directorate level from September 15, 1957. The backward class welfare work done previously by the Backward Class Department is now done by the Backward Class Wing of the Social Welfare Department. The other wing of the Social Welfare Department is the Correctional Wing. The designation of the Director of Back-ward Class Welfare is now changed to Director of Social Welfare who is the head of the Social Welfare Department of the State. The Chief Inspector of Certified Schools and Institutions is redesignated as Deputy Director of Social Welfare (Correctional Wing) and he assists the Director of Social Welfare in matters relating to the Correctional Wing. Two additional posts of Deputy Directors have been created. They have to look after the work relating to the education and welfare of physically handicapped and the work relating to research and statistics other than backward class welfare and correctional administration.

There is a Regional Officer in charge of Social Welfare and a Regional Officer in charge of Tribal Welfare at Nagpur, for Vidarbha region. Besides regional officers for Tribal Welfare and Social Welfare, there are two divisional offices at present in the Nagpur division—one for the four northern districts and the other for the four southern districts of Vidarbha, with Divisional Officers who are Class I Officers. In respect of tribal welfare work there are seven Area Organisers who are in charge of certain zones. They are Class II Officers and are of the status of Social Welfare Officers. They look after the tribal welfare schemes in their respective zones.

The classification of backward classes is made into three broad categories, viz., the scheduled castes, the scheduled tribes and other backward classes which include backward population not belonging to either scheduled castes or scheduled tribes but which is socially, economically and educationally as backward as the population belonging to the scheduled castes and the scheduled tribes. However, the classification as backward based on communities, has been abolished and now the classification is based on economic conditions (income).

It is the policy of the Government to ameliorate the conditions of backward classes so as to bring them on par with advanced sections of the community. With this in view, the Government takes threefold measures covering education, economic rehabilitation and social welfare.

In the field of education the Government offers a large number of scholarships and concessions in fees to the students belonging to backward classes at all stages of education—primary, secondary and collegiate. Special attention is paid to the education of population belonging to the scheduled tribes, the nomadic and semi-nomadic tribes and the vimukta jatis.

Towards economic rehabilitation of backward classes measures are taken to imbibe co-operative spirit in them, to provide vocational training and other facilities, to supply them with capital and other tools and equipment required for small occupations and agricultural implements.

Towards social welfare the Government have undertaken to remove the stigma of untouchability in respect of scheduled castes and assimilation of scheduled tribes in general population without destroying their hereditary traits. Government also does propaganda in this respect through the agency of voluntary organisations.

All these social, economic and educational measures taken by Government, will go a long way in eradicating untouchability with the educational and economic uplift of the backward classes.

Structure of the Department

The District Social Welfare Office was started in Nagpur district in the year 1954 with one District Welfare Officer as the Head of the Office. He was assisted by eight Social Welfare Inspectors, one at each of the five tabsil headquarters and three at Nagpur proper. He was entrusted with organisation and establishment of grampancbayats in the villages, organisation of literacy drive and spreading social education through social education classes, literature and audio-visual equipment, inspection and grant-in-aid to social welfare institutions and voluntary agencies doing social work and all the activities connected with the social welfare of the society including the removal of untouchability.

As a result of the reorganisation of States in 1956, the District Social Welfare Officer was designated as Social Welfare Officer and continued to be assisted by five Social Welfare Inspectors. The work connected with panchayats and social education was trans ferred to Local Self-Government and Education Department at district level and now the Social Welfare Officer is entrusted with the work relating to the Social Welfare Department.

All the schemes undertaken by the Social Welfare Department are implemented by the Social Welfare Officer in the district and it is part of his duties to see that the fullest benefit of all these schemes is received by the members of the scheduled castes and scheduled tribes. He is also expected to see that the backwart classes derive the maximum of the concessions sanctioned by Government in the field of education, health, housing, agricultural land, profession, etc. The Social Welfare Officer in the district works directly under the control of the Collector of the district.

Since the formation of the Zilla Parishad all the activities and schemes carried out by the department have been transferred to the Zilla Parishad. The Social Welfare Department of the Zilla Parishad is headed by the Social Welfare Officer of the Parishad who is responsible to the Deputy Chief Executive Officer of the Parishad.

Measures of Uplift

In order to facilitate the educational uplift of scheduled castes and scheduled tribes in the district, special concessions are granted to the students of the communities such as grant of scholarships in middle schools, high schools and technical schools at the rate of Rs. 30, Rs. 60 and Rs. 90, respectively; grant of tuition fees examination fees, etc., from the primary to the collegiate level. These concessions are also extended to technical institutions. In addition to this, students whose parents' annual income is below Rs. 1,200 are also granted tuition fees, from the primary to the collegiate standard including technical education. All the students belonging to the above income group get these educational concessions irrespective of their caste.

Hostels

Eleven Backward Class Hostels where free boarding and lodging is provoided to the inmates are recognised in the district: for grant-in-aid. These hostels are entirely managed by the voluntary agencies.

In addition, 10 cosmopolitan hostels have been recognised during the year 1959-60. Inmates belonging to scheduled castes and schedule tribes residing in these hostels were given actual expendditure that they had to incur towards lodging and boarding.

Backward Class Girls’ Hostel

Taking into consideration the difficulties of backward classes in educating their girls, Government started a Backward Class Girls' Hostel at Nagpur in 1959-60. It is known as Sant Muktabai Hostel. In all 35 girl students were admitted in this hostel. A Lady Supermtendent was appointed to look after this hostel.

Backward Class Hostel for Boys

For the educational development of the backward classes in Vidarhha, a hostel for the backward class students studying in higher classes was opened at Nagpur during the year 1958-59 wherein 80 students were admitted. All the students in the hostel were provided with books and other requisites. Special tutorial classes were conducted in the hostel and lectures of learned professors were also arranged for the students. Students were sent on educational tours. One House Master and Warden for the hostel have been appointed for supervisory duties.

Coaching Classes

One coaching class was started at Nagpur for scheduled castes and scheduled tribes students preparing them for I.A.S. and I.P.S. and other All-India Competitive examinations during the year 1959-60. Noted professors and lecturers were invited to give suitable coaching to these students. The advantage of the facility was taken by 51 students during 1959-60.

Balwadis

For the cultural and educational development of children belonging to scheduled castes and to remove the sense of inferiority complex in their minds and to inculcate in them the spirit of co-operation, a scheme for opening of balwadis for scheduled castes' children has been introduced. One balwadi at Bela in Umrer tahsil was opened during the year 1957-58. The balwadi, equipped with necessary staff, provided education to 30 children belonging to scheduled castes. It is located in a rented building,

Housing

Particular attention is paid to provide suitable housing sites to scheduled caste persons in the villages. The housing sites are purchased by Government and given out to the needy scheduled caste persons for construction of their houses. In addition, grant-in-aid of Rs. 100 each is given to the members of scheduled castes and scheduled tribes for minor repairs to their houses.
Similarly, under the post-war reconstruction scheme, nine backward class housing societies were formed in the district during the year 1959-60 for construction of houses on a co-operative basis. In 1959-60, one such society of sweepers was given a loan and a subsidy for construction of houses.

Miscellaneous

The economic improvement of the backward classes is achieved through various means. With a view to improving the economic condition of the backward classes, Government have sanctioned a scheme of. grant of loan-cum-subsidy to scheduled castes and scheduled tribes persons, for cottage industries and profession, to supplement their agricultural income.

Similarly, to improve the agricultural methods and to supplement the agricultural income of the Scheduled Castes and Scheduled Tribes, loan-cum-subsidies are granted for purchasing plough bullocks, buffaloes and cows along with goats and poultry that are supplied at three-fourths cost and agricultural implements and quality seeds supplied on grant-in-aid basis.

Cultivable waste lands are distributed to the landless scheduled castes and scheduled tribes persons by the Revenue department.

Services Co-operative Society

One service co-operative society at Karwai in Ramtek tahsil of Nagpur district was functioning under the scheme for the welfare of backward classes. An interest-free loan of Rs. 5,000 was advanced to the Society in 1959-60.

Social Uplift

Special measures to give wide publicity regarding the removal of untouchability have been taken and with a view to achieving this, Asprushyata Niwaran weeks are celebrated throughout the district by all the official and non-official agencies. Special awards < of Rs. 500 each were given in the year 1958-59 and 1959-60 to village Malegaon in Saoner tahsil and Parashiwani in Ramtek tahsil for doing outstanding work in the cause of removal of untouchability.

Voluntary Agencies

Voluntary agencies engaged in various social and physical welfare activities are also found very useful in the social uplift in general. In order to encourage these institutions and to co-ordinate their activities,, grants are sanctioned by the Social Welfare Department every year.

The All-India Depressed Classes League, Nagpur and the Harijan Sewak Sangh in addition to various other organisations are the two important institutions which are doing propaganda and publicity work in connection with the removal of untouchability and welfare of scheduled castes.

 
MANAGED ESTATES
 
 

ADMINISTRATION OF MANAGED ESTATES

The Court of Wards Act was originally intended to protect the M interest of old families having large estates. The superintendence of estates thereafter was assumed only for the benefit of minors, lunatics and aged and infirm, widows and members of scheduled tribes, who were declared by the State Government to be incapable of managing their property.

Court of Wards Act

In order to bring it in conformity with the provisions of the Constitution, the Court of Wards Act, 1899 was amended in August 1952.

The limit of landed property in respect of which the Court of Wards may assume superintendence has been proposed to be land assessed to land revenue of not less than Rs. 1,000 in the aggregate and the gross income from which land is not less than Rs. 25,000 per annum.

In Nagpur district, the Collector of Nagpur as the Court of Wards manages the estate taken over under the Court of Wards Act. A Deputy Collector acts as Officer-in-charge, Court of Wards, in addition to his own duties and supervises the work in that connection. There is no estate under the management of Nagpur Court of Wards under the Guardians and Wards Act.

Number of Estates under management

Senior Bhosle Estate is the only estate at present in the district which is under the management of Court of Wards, Nagpur. The : estate has been under the management of Court of Wards since 12th February 1925. It was taken under the management due to its . heavy indebtedness. The total debt then amounted to Rs. 23,74,090. The debt at the end of 1959-60 stood at Rs. 2,21,255.56 which was to be paid to the State Government.

The estate was taken under the management of the Court of Wards, under section 6 of the C. P. Court of Wards Act, 1899 at the request of the proprietors.

In 1959-60, the total income of the estate was Rs. 2,22.627.16, the total expenditure Rs. 1,77,667.60, cost of establishment Rs. 9,548.72 and the" net income Rs. 35,410.84.

 
CHARITY COMMISSIONER
 
 
 

THE CHARITY COMMISSIONER

Bombay Public Trusts act.

Prior to 1950, the Religious and Charitable Trusts in the State were governed under various enactments, Central as well as Provincial based on religion. In 1950, a composite legislation called the Bombay Public Trusts Act (XXIX of 1950) was passed, which can be made applicable to all public trusts without distinction of religion. This Act defines "Public Trust" as "an express or constructive trust for either a public, religious or charitable purpose or both, and includes a temple, a math, a wakf, a dharmadaya or any religious or charitable endowment and a society formed either for a religious or charitable purpose or for both and registered under the Societies Registration Act (XXI of 1860)."

The State Government is empowered to apply this Act to any public trust or class of public trusts and on such application the provisions of previous Acts cease to apply to such trust or class of trusts. The Act was made applicable to the following classes of public trusts in the Old Bombay State with effect from January 21, 1952 and in the Marathwada and Vidarbha regions with effect from February 1, 1961: —
(1) temples ;
(2) maths ;
(3) wakfs ;
(4) public trusts other than (1), (2) and (3) above, created or existing solely for the benefit of any community or communities or any section or sections thereof;
(5) societies formed either for religious or charitable purposes or for both registered under the Societies Registration Act, 1860;
(6) dharmadayas, i.e., any amount which, according to the custom or usage or any business or trade or agreement between the parties relating to any transaction, are charged to any party to the transaction or collected under whatever name as being intended to be used for a charitable or religious purpose ; and
(7) all other trusts, express or constructive, for either a public, religious or charitable purpose or for both. The Act has not been made applicable to the charitable endowments vested in the Treasurer of Charitable Endowments under provisions of the Charitable Endowments Act (VI of 1890),
The Charity Commissioner with headquarters at Bombay administers the Act. An Assistant Charity Commissioner has been appointed for Nagpur Region with jurisdiction over the districts of Nagpur, Chanda, Wardha and Bhandara. The Assistant Charity Commissioner is directly responsible to the Charity Commissioner.


Duties of Trustees

The Act imposed a duty on the trustee of a public trust to which the Act has been applied to make an application for the registration of the trust within three mouths of the application of the Act or its creation, giving particulars specified in the Act, which include (a) the approximate value of moveable and immove-able property owned by the trust, (b) the gross average annual income of the trust property and (c) the amount of average annual expenditure of the trust. No registration is, however, necessary in the case of dharmadayas which are governed under special provisions of the Act in certain respects. Trusts registered under any of the previous Acts are deemed to be registered under this Act.

A registration fee ranging from Rs. 3 to Rs. 25 is levied depending upon the value of the property of the public trust. An annual contribution at the rate or 2 per cent of the gross annual income is also recovered which is credited to the Public Trusts Administration Fund created under the Act. The contribution does not form part of the general revenues of the State. Public Trusts exclusively for the purpose of advancement and propagation of secular education or medical relief and public trusts having gross annual income of Rs. 1,000 or less are exempted from the payment of contribution. Deduction from the gross annual income for computing contribution are allowed in respect of amounts spent on the advancement and propagation of secular education, medical relief, donations, grants received from Government or local authorities, interest on depreciation or sinking fund, taxes to be paid to Government or local authority, etc. The contribution is levied on the net annual profits in the case of public trusts conducting a business or trade.

Every trustee has to keep regular accounts of the trust which have to be audited annually by Chartered Accountants or persons authorised under the Act. A Chartered Accountant can audit accounts of any public trust but the persons authorised under the Act are permitted to audit accounts only of public trusts having a gross annual income of Rs. 3,000 or less. The auditor has to submit a report to the Deputy or Assistant Charity Commissioner of his region on a number of points such as whether accounts are maintained according to law and regularly, whether an inventory has been maintained of the moveables of the public trust, whether any property or funds of the trust have been applied on an object or purpose not authorised by the trust, whether the funds of the trust have been invested or immoveable property alienated contrary to the provisions of the Act, etc.

If on a consideration of the report of the auditor or of a report, if any, made by an officer authorised under Section 37, the accounts and explanation, if any, furnished by the trust or any other person concerned, the Deputy or Assistant Charity Commissioner is satisfied that the trustee or any other person has been guilty of gross negligence, breach of trust or misapplication or misconduct resulting in a loss to the trust, he has to report to the Charity Commissioner, who after due inquiry, determines the loss, if any, caused to the trust and surcharges the amount on the person found responsible for it. No sale, mortgage, exchange or gift of any immoveable property and no lease for a period exceeding ten years in the case of agricultural land and three years in case of non-agricultural land or building belonging to the public trust is valid without the previous sanction of the Charity Commissioner. The trustee of a public trust is bound to invest the surplus funds of the trust in public securities or first mortgage of imraoveable property on certain conditions. For making an investment in any other forms, the permission of the Charity Commissioner must be obtained.

Application of funds by Cypres

If the original object of a public trust fails wholly or partially, if there is surplus income or balance not likely to be utilised, or in the case of a public trust, other than a trust for religious purposes if it is not in the public interest expedient, desirable, necessary or proper to carry out wholly or partially, the original intention of the author of the public trust or the object for which the public trust was created an application can be made to the District Court or the City Civil Court, Bombay, as the case may be, for application cypres of the property, or income of the public trust or any of its portion.

If there is a breach of trust or a declaration is necessary that a particular property is the property of a public trust, or a direction is required to recover the possession of such property, or a direction is required for the administration of any public trust, two or more persons, having an interest in the trust or the Charity Commissioner, can file a suit in the District Court or the City Civil Court, Bombay, as the case may be, obtain reliefs mentioned in the Act. If the Charity Commissioner refuses consent, an appeal lies to the Revenue Tribunal constituted under the Bombay Revenue Tribunal Act (XII of 1939). The Charity Commissioner can also file such a suit on his own motion.

Charity Commissioner to be sole Trustee if appointed as Trustee.

The Charity Commissioner may with his consent be appointed as a trustee of a public trust by a Court or by the author of a trust, provided his appointment is made as a sole trustee. The Court is however, not empowered to appoint the Charity Commissioner as a trustee of a religious public trust. In case when the Charity Commissioner is appointed as a trustee he may levy administrative charges on these trusts as prescribed in the Rules framed under the Act.

Inquiries by Assessors

Inquiries regarding the registration of a public trust or regarding the loss caused to a public trust or public trusts registered under the previous Acts, in consequence of the act or conduct of a trustee or any other person, have to be conducted with the aid of assessors not less than three and not more than five in number. The assessors have to be selected, as far as possible, from the religious denomination of the public trust to which the inquiry relates. The presence of assessors can, however, be dispensed with in inquiries where there is no contest. A list of assessors has to be prepared and published in the official Gazette every three years. District-wise lists of assessors have already been prepared and published in the "Maharashtra Government Gazette".

Charitable Endowments.

The Charity Commissioner is deemed to be and to have always been the Treasurer of Charitable Endowments for the State of Maharashtra, appointed under the provisions of the Charitable Endowments Act, 1890. In the case of religious and charitable institutions and endowments which rest in or the management of which vests in the State Government, they are to be transferred and vested in the Committees of Management to be appointed by the State Government for each district and the endowment within the meaning and for the purposes of the Act. The Charity Commissioner is invested with power to inquire into the duties of these Committees and to direct expenses in respect thereof to be paid from the funds belonging to the Endowments.

Contraventions of the Act amount to offences and are punishable with maximum fine ranging from Rs. 500 to Rs. 1,000 depending on the nature of contravention. The Charity Commissioner is the sole authority for launching prosecutions in the case of such contraventions.

The following statement furnishes statistics relating to the public trusts from Nagpur district registered in the Public Trusts Registration Office, Nagpur Region, Nagpur till June 30, 1963.


TABLE No. 1
PUBLIC TRUSTS IN NAGPUR DISTRICT

Section
(1)
Total No. of trusts registered
(2)
Value of prop Moveable
(3)
srty [in Rs.] Immoveable
(4)
Gross average annual income
(5)
Average annual expenditure
(6)
Rs.
Rs.
Rs.
Rs.
‘ A ' (Trusts for the benefit of Hindus)
355
7,08,163.83
30,62,322.99
30,62,322.99
2,31,361.42
' B ' (Trusts for the benefit of Muslims)
112
1,92,073.25
15,38,497.19
1,42,954.00
1,16,319.00
' C ' (Trusts for the benefit of Parsees)
Nil
Nil
Nil
Nil
Nil
' D ' (Trusts for the benefit of Christians)
1
Nil
Nil
Nil
Nil
‘ E ' (Trusts for the benefit of any particular community)
58
30,30,943.87
13,85,486.29
3,26,798.00
2,63,559.00
' F ' (Trusts registered under the Societies Registration Act, 1860)
574
72,80,602.66
1,02,29,027.15
91,61,447.49
86,61,872.79