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  "title": "OFFICIAL TRUSTEES ACT, 1913",
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  "text": "THE OFFICIAL TRUSTEES ACT, 1913 \r\n(II of 1913) \r\nCONTENTS \r\nPART I \r\nPreliminary \r\n1. Short title, extent and commencement. \r\n2. Interpretation clause. \r\n3. [Omitted] \r\nPART II \r\nThe Office of Official Trustee \r\n4. Official Trustees. \r\n5. Appointment and powers of Deputy Official Trustee. \r\n6. Official Trustee to be corporation sole, to have perpetual succession and \r\nofficial seal, and to sue and be sued in his corporate name. \r\nPART III \r\nRights, Powers, Duties and Liabilities of Official Trustee \r\n7. General powers and duties of Official Trustee. \r\n8. Official Trustee may with consent be appointed tru stee of settlement by \r\ngrantor. \r\n9. Appointment of Official Trustee as trustee by will. \r\n10. Power of High Court to appoint Official Trustee to be trustee of property. \r\n11. Power of priv ate trustees to appoint Official Trustee to be trustee of \r\nproperty. \r\n12. Executor or administrator may pay to Official Trustee legacy, share, etc., \r\nof infant or lunatic. \r\n13. Official Trustee not to be required to give bond or security. \r\n14. Entry of Official Trustee not to constitute notice of a trust. \r\n15. Liability of Government. \r\n16. Notice of suit not required in certain cases. \r\n PART IV \r\nFees \r\n17. Fees. \r\n18. Disposal of fees. \r\nPART V \r\nAudit \r\n19. Auditors to be appointed to examine Official Trustee's accounts, etc., \r\nand to report to Government. \r\n20. Auditor's power to summon witnesses and to call for documents. \r\n21. Costs of audit, etc., how paid. \r\n22. Right of beneficiary to inspection and copies of accounts. \r\nPART VI \r\nMiscellaneous \r\n23. Transfer to Government of accumulations in the hands of Official \r\nTrustee. \r\n24. Mode of proceeding by claimant to recover money so transferred. \r\n25. Power of High Court to make orders in respect of  property vested in \r\nOfficial Trustee. \r\n26. Who may apply for order under Act. \r\n27. Order of Court to have effect of a decree. \r\n28. General powers of administration. \r\n29. Transfer of trust property by Official Trustee to original trustee or any \r\nother trustee. \r\n30. Rules. \r\n31. [Omitted] \r\n32. Saving of provisions of Registration Act, 1908. \r\n32A. [Omitted] \r\n33. [Repealed] \r\n  \r\nTEXT \r\n1\r\nTHE OFFICIAL TRUSTEES ACT, 1913 \r\n(II of 1913) \r\n[1 March 1913] \r\nAn \r\nAct \r\nto consolidate and amend the Law constituting the office of Official Trustee. \r\n WHEREAS it is expedien t to consolidate and amend the l aw constituting the \r\noffice of the Official Trustee; It is hereby enacted as follows:– \r\nPART I \r\nPreliminary \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nOfficial Trustees Act, 1913.  \r\n(2) \r\n2\r\n[\r\n3\r\n[\r\n4\r\n[It extends to whole of the Punjab.]]]  \r\n(3) \r\n5\r\n[It shall come into force at once.] \r\n2. Interpretation clause.– In this Act  unless there is anything repugna nt in the \r\nsubject or context,– \r\n(1) \r\n6\r\n[\r\n7\r\n[\r\n8\r\n[“Government” means Government of the Punjab; and]]] \r\n \r\n1\r\nFor Statement of Objects and Reasons, see Gazette of India, 1912, Pt. V, p. 202; for Report of Select Committee, see ibid., \r\n1913, Pt. V, p. 19; and for proceedings in Council, see ibid., 1912, Pt. VI, p. 699 and ibid., 1913, Pt. VI, pp. 15-16 and 28. \r\nThis Act has been extended to the Leased Areas of Baluchistan, see G.G.O. 3 of 1950; and applied in the Federated Areas of \r\nBaluchistan, see Gazette of India, 1937, Pt. I, pp. 1499-1501. \r\nThis Act was originally in the Federal ambit, however, the subject on which this law was enacted, devolved to the provinces b y \r\nvirtue of 18 th Amendment in the Constitution, hence it was adapted, with amendments, for the Province of the Punjab by the \r\nOfficial Trustees (Amendment) Act 2012 (VII of 2012); and published in the Punjab Gazette (Extraordinary), dated 11. 02.2012, \r\npp. 40129-40130. \r\nThis Act received the assent of Governor General on 27.02.1913 and published in the Gazette of India, Part -IV, dated \r\n01.03.1913 pp. 3-8 and also published in the Punjab Gazette, Part IV, dated 7.03.1913, pp. 3-8. \r\n2\r\nAmended by the Federal Laws (Revision and Declaration) Act, 1951  (XXVI of 1951) , published in the Gazette of Pakistan \r\n(Extraordinary), dated May 12, 1951, pp. 340-388. \r\n3\r\nSubstituted by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinan ce No. XXI of 1960), published in the Gazette of \r\nPakistan (Extraordinary), dated June 9, 1960, pp. 725-795, s. 3 read with para 1 of the Second Schedule.  \r\n4\r\nSubstituted for the words “It extends to the whole of Pakistan” by the Official Trustees (Amendment) Act, 2012 (VII of 2012), \r\ndated 11th February, 2012, published in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-40130. \r\n5\r\nSubstituted for the words “It shall come into force on such date as the Governor General in Council, by Notification in the \r\nGazette of India, m ay direct”  by the Official Trustees (Amendment) Act, 2012 (VII of 2012), dated 11 th February, 2012, \r\npublished in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-40130. \r\n6\r\nSubstituted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the \r\nGazette of India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 2. \r\n7\r\nOmitted the commas and words “, and, in relation to citizens of Pakistan in Acceding States the Federal Government” by the \r\nFederal Laws (Revision and Declaration) Ordinance, 1981 (Ordinance No. XXVII of 1981), dated 8th July, 1981, published in the \r\nGazette of Pakistan (Extraordinary), Part I, dated July 8, 1981, pp. 345-411.  \r\n8\r\nSubstituted for the words ““Government or the Government” means in relation to any Province, the Provincial Government, \r\nand, in relation to British subjects in Indian S tates, the Central Government.” by the Official Trustees (Amendment) Act, 2012 \r\n(2) \r\n1\r\n[\r\n2\r\n[\r\n3\r\n[ * * * * * * * * ]]] \r\n(3) \r\n4\r\n[*  * * * * * * * *   ] \r\n(4) “Prescribed” means prescribed by rules under this Act:  \r\n(5) \r\n5\r\n[* * * * * * * * *   ] \r\n(6) \r\n6\r\n[* * * * * * * * *   ] \r\n7\r\n[(7) \r\n8\r\n[* * * * * * * * *   ] \r\n9\r\n[(8) \r\n10\r\n[* * * * * * * * *  ]] \r\n3. \r\n11\r\n[ * * * * * * * * *   ] \r\nPART II \r\nThe Office of Official Trustee \r\n4. \r\n12\r\n[Official Trustees.– (1) \r\n13\r\n[\r\n14\r\n[The Government shall appoint an Official Trustee \r\nfor the Province.]] \r\n \r\n(VII of 2012), dated 11th February, 2012, published in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-\r\n40130.  \r\n1\r\nSubstituted by the Government of India (Ad aptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the \r\nGazette of India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 2. \r\n2\r\nSubstituted by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinan ce No. XXI of 1960), published  in the Gazette of \r\nPakistan (Extraordinary), dated June 9, 1960, pp. 725-795, s. 3 read with para 2 of the Second Schedule. \r\n3\r\nOmitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (Ordinance No. XXVII of 1981), dated 8th July, 1981, \r\npublished in the Gazette of Pakistan (Extraordinary), Part I, dated July 8, 1981, pp. 345-411. \r\n4\r\nOmitted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th March, 1937, published in the Gazette \r\nof India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 2. \r\n5\r\nIbid. \r\n6\r\nIbid. \r\n7\r\nInserted by the Official Trustees and Administrator General’s Acts Amendment Act, 1922 (XXI of 1922), published in the \r\nGazette of India, Part-IV, dated October 7, 1922 p. 86, s. 2. \r\n8\r\nOmitted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th March, 1937, published in the Gazette \r\nof India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 2. \r\n9\r\nInserted by the Order ibid. \r\n10\r\nOmitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 ( Ordinance No. XXVII of 1981), dated 8 th July, \r\n1981, published in the Gazette of Pakistan (Extraordinary), Part I, dated July 8, 1981, pp. 345-411. \r\n11\r\nOmitted the words “Extent of Jurisdiction of High Courts.– For the purposes of this Act the High Court Province shall have \r\njurisdiction throughout the Province.” by the Official Trustees (Amendment) Act, 2012 (VII of 2012), dated 11 th February, 2012, \r\npublished in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-40130, s. 4. \r\n12\r\nSubstituted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (Ordinance No. XXVII of 1981), dated 8 th July, \r\n1981, published in the Gazette of Pakistan (Extraordinary), dated July 8, 1981, pp. 345-411, s. 3. \r\n13\r\nSubstituted by the Government of India (Adaptatio n of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the \r\nGazette of India (Extraordinary), Part I, dated April 1, 1937, pp. 75-145, s. 4. \r\n14\r\nSubstituted for the words “ The Provincial Government for each Province, and the Central Government for  British subjects in \r\nany Indian State or group of Indian States, shall appoint an Official Trustee: ” by the Official Trustees (Amendment) Act, 2012 \r\n(VII of 2012), dated 11th February, 2012, published in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-\r\n40130, s. 5. \r\n(2) No person shall be appointed to the office of Official Trustee  who is not \r\nan advocate practicing in a High Court or a perso n already in the service of the \r\nState.] \r\n5. Appointment and powers of Deputy Official Trustee .– The Government \r\nmay appoint a Deputy or Deputies to assist the Official Trustee; and any Deputy so \r\nappointed shall, subject to the control of the Government and t he general or special \r\norders of the Official Trustee, be competent to discharge any of the duties and \r\nexercise any of the powers of the Official Trustee, and when discharging such duties \r\nor exercising such powers shall have the same privileges and be subject to the same \r\nliabilities as the Official Trustee.  \r\n6. Official Trustee to be corporation sole, to have perpetual succession \r\nand official seal, and to sue and be sued in his corporate name .– The Official \r\nTrustee shall be a corporation sole by  the name of the Official Trustee of the \r\n1\r\n[\r\n2\r\n[\r\n3\r\n[Punjab]]] and, as such Official Trustee, shall have perpetual succession and an \r\nofficial seal, and may sue and be sued in his corporate name. \r\nPART III \r\nRights, Powers, Duties and Liabilities of Official Trustee \r\n7. General p owers and duties of Official Trustee .– (1) Subject to,  and in \r\naccordance with, the provisions of this Act and the rules made thereunder, the \r\nOfficial Trustee may, if he thinks fit,– \r\n(a) act as an ordinary trustee; \r\n(b) be appointed trustee by a Court of competent jurisdiction.  \r\n(2) Save as hereinafter expressly provided, the Official Trustee shall have \r\nthe same powers, duties and liabilities and be entitled to the same rights and \r\nprivileges and be subject to the same control and orders of the Court as any ot her \r\ntrustee acting in the same capacity.  \r\n(3) The Official Trustee may decline, either absolutely or except on such \r\nconditions as he may impose, to accept any trust.  \r\n(4) The Official Trustee shall not accept any trust under any composition or \r\nscheme of ar rangement for the benefit of creditors, nor of any estate known or \r\nbelieved by him to be insolvent. \r\n(5) The Official Trustee shall not, save as provided by any rules made \r\nunder this Act, accept any trust for a religious purpose or any trust which involves the \r\nmanagement or carrying on of any business.  \r\n \r\n1\r\nSubstituted for the word “Presidency” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, \r\n1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 4. \r\n2\r\nSubstituted for the word “Division” by the Federal Laws (Revision and Declaration) Ordinance, 1981 (Ordinance No. XXVII of \r\n1981), dated 8th July, 1981, published in the Gazette of Pakistan (Extraordinary), Part I,  dated July 8, 1981, pp. 345-411, s. 2.  \r\n3\r\nSubstituted for the words “Province for which he is appointed” by the Official Trustees (Amendment) Act, 2012 (VII of 2012), \r\ndated 11th February, 2012, published in the Punjab Gazette (Extraordinary), dated February 11, 2012, pp. 40129-40130, s. 6. \r\n(6) The Official Trustee shall not administer the estate of a deceased \r\nperson, unless he is expressly appointed sole executor of, and sole trustee under, \r\nthe will of such person.  \r\n(7) The Official Trustee sha ll always be sole trustee, and it shall not be \r\nlawful to appoint the Official Trustee to be trustee along with any other person. \r\n8. Official Trustee may with consent be appointed trustee of settlement by \r\ngrantor.– (1) Any person intending to create a trust  other than a trust which the \r\nOfficial Trustee is prohibited from accepting under the provisions of this Act may by \r\nthe instrument creating the trust and with the consent of the Official Trustee, appoint \r\nhim by that name or any other sufficient description  to be the trustee of the property \r\nsubject to such trust:  \r\n Provided that the consent of the Official Trustee shall be recited in the said \r\ninstrument and that such instrument shall be duly executed by the Official Trustee.  \r\n (2) Upon such appointment the p roperty subject to the trust shall vest in \r\nsuch Official Trustee, and shall be held by him upon the trusts declared in such \r\ninstrument.  \r\n9. Appointment of Official Trustee as trustee by will .– When the Official \r\nTrustee has by that name or any other suffici ent description been appointed trustee \r\nunder any will, the executor of the will of \r\n1\r\n[the testator] or the administrator of his \r\nestate shall, after obtaining probate or letters of administration, notify in the \r\nprescribed manner the contents of such will to such Official Trustee; and, if such \r\nOfficial Trustee consents to accept the trust, then upon the execution by such \r\nexecutor or administrator of an instrument in writing transferring the property subject \r\nto the trust to the Official Trustee, such property s hall vest in such Official Trustee, \r\nand shall be held by him upon the trusts expressed in the said will: \r\nProvided that the consent of the Official Trustee shall be recited in the said \r\ninstrument and that such instrument shall be duly executed by the Official Trustee.  \r\n10. Power of High Court to appoint Official Trustee to be trustee of \r\nproperty.– (1) If any property is subject to a trust other than a trust which the Official \r\nTrustee is prohibited from accepting under the provisions of this Act, and there is  no \r\ntrustee within the local limits of the ordinary or extraordinary original civil jurisdiction \r\nof the High Court willing or capable to act in the trust, the High Court may on \r\napplication make an order for the appointment of the Official Trustee by that n ame \r\nwith his consent to be the trustee of such property.  \r\n(2) Upon such order such property shall vest in the Official Trustee and \r\nshall be held by him upon the same trusts as the same was held previously to such \r\norder, and the previous trustee or trustees  (if any) shall be exempt from liability as \r\ntrustees of such property save in respect of acts done before the date of such order.  \r\n \r\n1\r\nSubstituted for the words “such testator” by the Repealing and Amending Act, 1919 (XVIII of 1919), published in the Gazette of \r\nIndia, Part-IV, dated September 20, 1919, pp. 39-47. \r\n(3) Nothing in this section shall be deemed to affect the provisions of \r\n1\r\n[* * *] \r\nthe [*]\r\n2\r\n Trusts Act, 1882\r\n3\r\n. \r\n11. Power of pri vate trustees to appoint Official Trustee to be trustee of \r\nproperty.– (1) If any property is subject to a trust other than a trust which the Official \r\nTrustee is prohibited from accepting under the provisions of this Act, and all the \r\ntrustees or the surviving or continuing trustee or trustees and all persons beneficially \r\ninterested in the trust are desirous that the Official Trustee shall be appointed in the \r\nroom of such trustee or trustees, it shall be lawful for such trustee or trustees, by an \r\ninstrument i n writing to appoint the Official Trustee by that name or any other \r\nsufficient description with his consent to be the trustee of such property: \r\n Provided that the consent of the Official Trustee shall be recited in the said \r\ninstrument and that such instrument shall be duly executed by him.  \r\n(2) Upon such appointment such property shall vest in the Official Trustee \r\nand shall be held by him upon the same trusts as the same was held previously to \r\nsuch appointment, and the previous trustee or trustees shall be exempt from all \r\nliability as trustees of such property save in respect of acts done before the date of \r\nsuch appointment.  \r\n12. Executor or administrator may pay to Official Trustee legacy, share, etc., \r\nof infant or lunatic.– (1) If any infant or lunatic is entitled to any gift, legacy or share \r\nof the assets of a deceased person, it shall be lawful for the person by whom such \r\ngift is made, or executor or administrator by whom such legacy or share is payable \r\nor transferable, or any trustee of such gift, legacy  or share, to transfer the same by \r\nan instrument in writing to the Official Trustee by that name or any other sufficient \r\ndescription with his consent: \r\n Provided that the consent of the Official Trustee shall be recited in the said \r\ninstrument and that such instrument shall be duly executed by the Official Trustee.  \r\n(2) Any money or property transferred to the Official Trustee under this \r\nsection shall vest in him and shall be subject to the same provisions as are \r\ncontained in this Act as to other property vested in such Official Trustee.  \r\n13. Official Trustee not to be required to give bond or security .– (1) No \r\nOfficial Trustee shall be required by any Court to enter into any bond or security on \r\nhis appointment in any capacity under this Act.  \r\n(2) No Official Trustee or Deputy Official Trustee shall be required to verify \r\notherwise than by his signature any petition presented by him under the provisions of \r\nthis Act, and if the facts stated in any su ch petition are not within the Official \r\nTrustee’s personal knowl edge, the petition may be verified and subscribed by any \r\nperson competent to make the verification.  \r\n \r\n1\r\nOmitted the words, commas and figures “the Trustees and Mortgages’ Powers Act, 1866 , or” by the Federal Laws (Revision \r\nand Declaration) Ordinance, 1981 (Ordinance No. XXVII of 1981), dated 8 th July, 1981, published in the Gazette of Pakistan \r\n(Extraordinary), Part I, dated July 8, 1981, pp. 345-411, s. 5. \r\n2\r\nOriginally is as  “the Indian Trusts Act, 1882” . T he word “Indian” omitted by the Adaptation of Central Acts and Ordinances \r\nOrder, 1949, vide Notification No. G.G.O. 4, dated 25th March, 1949, published in the Gazette of Pakistan (Extraordinary), dated \r\nMarch 28, 1949, pp. 223-283, s. 3 and Schedule.  \r\n3\r\nII of 1882. \r\n14. Entry of Official Trustee not to constitute notice of a trust .– The entry of \r\nthe Official Trustee by that name in the books of a company shall not cons titute \r\nnotice of a trust; and a company shall not be entitled to object to enter the name of \r\nthe Official Trustee on its register by reason only that the Official Trustee is a \r\ncorporation; and, in dealing with property, the fact that the person dealt with is the \r\nOfficial Trustee shall not of itself constitute notice of a trust.  \r\n15. Liability of Government.– (1) The revenues of the Government \r\n1\r\n[* *] shall be \r\nliable to make good all sums required to discharge any liability which the Official \r\nTrustee, if he w ere a private trustee, would be personally liable to discharge, except \r\nwhen the liability is one to which neither the Official Trustee nor any of his officers \r\nhas in any way contributed or which neither he nor any of his officers could by the \r\nexercise of r easonable diligence have averted, and in either of those cases the \r\nOfficial Tr ustee shall not, nor shall the r evenues \r\n2\r\n[of the Government ] \r\n3\r\n[* * * *] , be \r\nsubject to any liability.  \r\n(2) Nothing in sub-section (1) shall be deemed to render the r evenues \r\n4\r\n[of \r\nthe Government \r\n5\r\n[ * * * *]  or any Official Trustee appointed under this Act liable for \r\nanything done by or under the authority of any Official Trustee before the \r\ncommencement of this Act.  \r\n16. Notice of suit not required in certain cases .– Nothing in secti on 80 of the \r\nCode of Civil Procedure, 1908\r\n6\r\n, shall apply to any suit against the Official Trustee in \r\nwhich no relief is claimed against him personally. \r\nPART IV \r\nFees \r\n17. Fees.– (1) There shall be charged in respect of the duties of the Official \r\nTrustee such fees, whether by way of percentage or otherwise, as the Government \r\nmay prescribe: \r\n Provided that in the case of a trust accepted by the Official Trustee before the \r\ncommencement of this Act the fees prescribed under this section shall not exceed \r\nthe fees l eviable in respect of such trust under the Official Trustees Act, 1864\r\n7\r\n, as \r\nsubsequently amended.  \r\n(2) The fees under this section may be at different rates for different \r\nproperties or classes of properties or for different duties, and shall, so far as may  be, \r\n \r\n1\r\nOmitted the words “of India” by  the Official Trustees and Administrator General’s Acts Amendment Act, 1922  (XXI of 1922), \r\npublished in the Gazette of India, Part-IV, dated October 7, 1922, p. 86, clause (a) of s. 3. \r\n2\r\nInserted by the Act ibid., clause (b) of s. 3. \r\n3\r\nOmitted the words “or of the Government of India” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated \r\n18th March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-146, s. 4. \r\n4\r\nInserted by the Official Trustees  and Administrator General’s Acts Amendment Act, 1922 (XXI of 1922), published in the \r\nGazette of India, Part-IV, dated October 7, 1922, p. 86, clause (b) of s. 3. \r\n5\r\nOmitted the words “or of the Government of India” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated \r\n18th March, 1937, published in the Gazette of India (Extraordinary), April 1, 1937, pp. 75-148. \r\n6\r\nV of 1908.  \r\n7\r\nXVII of 1864. \r\nbe arranged so as to produce an amount sufficient to discharge the salaries and all \r\nother expenses incidental to the working of this Act (including such sum as \r\nGovernment may determine to be required to insure the revenues of the Government   \r\n1\r\n[* *] against loss under this Act).  \r\n18. Disposal of fees.– (1) All expenses which might be retained or paid out of the \r\ntrust fund, if the Official Trustee were a private trustee, shall be so retained or paid, \r\nand any fees leviable under this Act shall be retained or paid in like manner as and in \r\naddition to such expenses.  \r\n(2) The Official Trustee shall transfer and pay to such authority and in such \r\nmanner and at such times as the Government may prescribe, all fees received by \r\nhim under this Act, and the same sha ll be carried  to the account and credit of the \r\nGovernment \r\n2\r\n[* *]. \r\nPART V \r\nAudit \r\n19. Auditors to be appointed to examine Official Trustee's accounts, etc., \r\nand to report to Government .– (1) The accounts of the Official Trustee shall be \r\naudited at least once annually and at any other time if the Government so direct by \r\nthe prescribed person and in the prescribed manner.  \r\n(2) The auditor shall examine such accounts, and shall forward to \r\nGovernment a statement thereof in the prescribed form, together with a repo rt \r\nthereon and a certificate signed by him showing– \r\n(a) whether the accounts contain a full and true account of everything \r\nwhich ought to be contained therein, and \r\n(b) whether the books, which by any rules made under this Act are \r\ndirected to be kept by the  Official Trustee, have been duly and \r\nregularly kept, and \r\n(c) whether the trust funds and securities have been duly kept and \r\ninvested and deposited in the manner prescribed by this Act or any \r\nrules made thereunder; \r\nor (as the case may be) that such account s are deficient, or that the Official \r\nTrustee has failed to comply with this Act or the rules made thereunder, in such \r\nrespects as may be specified in such certificate.  \r\n20. Auditor's power to summon witnesses and to call for documents .– (1) \r\nEvery auditor shall have the powers of a Civil Court under the Code of Civil \r\nProcedure, 1908\r\n3\r\n,  \r\n(a) to summon any person whose presence he may think necessary to \r\nattend him from time to time, and \r\n \r\n1\r\nOmitted the words “of India” by  the Official Trustees  and Administrator General’s Acts Amendment Act, 1922 (XXI of 1922), \r\npublished in the Gazette of India, Part-IV, dated October 7, 1922, p. 86, s. 4. \r\n2\r\nIbid. \r\n3\r\nV of 1908. \r\n(b) to examine any person, on oath to be by him administered, and \r\n(c) to i ssue a commission for the examination on interrogatories or \r\notherwise of any person, and \r\n(d) to summon any person to produce any document or thing, the \r\nproduction of which appears to be necessary for the purposes of such \r\naudit or examination.  \r\n(2) Any pers on who, when summoned, refuses, or without reasonable \r\ncause neglects to attend or to produce any document or thing or attends and refuses \r\nto be sworn, or to be examined , shall be deemed to  have committed an offence \r\nwithin the meaning of, and  punishable und er, section 188 of the  [Pakistan]\r\n1\r\n Penal \r\nCode\r\n2\r\n, and the auditor shall report every case of such refusal or neglect to \r\nGovernment.  \r\n21. Costs of audit, etc., how paid .– The cost of and incidental to every such \r\naudit and examination shall be determined in ac cordance with rules made by the \r\nGovernment and shall be defrayed in the prescribed manner.  \r\n22. Right of beneficiary to inspection and copies of accounts .– Every \r\nbeneficiary under a trust which is being administered by the Official Trustee shall, \r\nsubject to such conditions and restrictions as may be prescribed, be entitled, at all \r\nreasonable times, to inspect the accounts of such trust, and the report and certificate \r\nof the auditor and, on payment of the prescribed fee, to be furnished with copies \r\nthereof or extracts therefrom and nothing in the [*]\r\n3\r\n Trusts Act, 1882\r\n4\r\n, shall affect the \r\nprovisions of this section.  \r\nPART VI \r\nMiscellaneous \r\n23. Transfer to Government of accumulations in the hands of  Official \r\nTrustee.– When any moneys payable to a beneficiary under a trust have been in the \r\nhands of any Official Trustee for a period of twelve years or upwards whether before \r\nor after the commencement of this Act in consequence of the Official Trustee having \r\nbeen unable to trace the person entitled to receive the same , such moneys shall be \r\ntransferred in the prescribed manner to the account and credit of the Government  \r\n5\r\n[* \r\n*]: \r\n Provided that no such moneys shall be so transferred if any suit or proceeding \r\nis pending in respect thereof in any Court.  \r\n \r\n1\r\nOriginally is as “the Indian Penal Code 1860” . The word “ Pakistan” substituted for the word “ Indian” by the Adaptation of \r\nCentral Acts and Ordinances Order, 1949 , vide Notification No. G.G.O. 4, dated 25th March, 1949, published in the Gazette of \r\nPakistan (Extraordinary), dated March 28, 1949, pp. 223-283, s. 3 and Schedule. \r\n2\r\nXLV of 1860. \r\n3\r\nOriginally is as “the Indian Trusts Act, 1882”. The word “Indian” is omitted by the Adaptation of Central Acts and Ordinances \r\nOrder, 1949, vide Notification No. G.G.O. 4, dated 25th March, 1949, published in the Gazette of Pakistan (Extraordinary), dated \r\nMarch 28, 1949, pp. 223-283, s. 3 and Schedule. \r\n4\r\nII of 1882. \r\n5\r\nOmitted the words “of India” by the Official Trustees and Administrator General’s Acts Amendment Act, 1922 (XXI of 1922), \r\npublished in the Gazette of India, Part-IV, dated October 7, 1922, p. 86, s. 4. \r\n24. Mode of proceeding by claimant to recover money so transferred .– (1) If \r\nany claim is made to any moneys so transferred and such claim is established to the \r\nsatisfaction of the presc ribed authority, the Government \r\n1\r\n[* *]  shall pay to the \r\nclaimant the amount in respect of which the claim is established.  \r\n(2) If such claim is not established to the satisfaction of the prescribed \r\nauthority, the claimant may, without prejudice to his right to take any other \r\nproceedings for the recovery of such moneys, apply by petition to the High Court \r\nagainst the \r\n2\r\n[Government], and, after taking such evidence as it thinks fit, such Court \r\nshall make such order on the petition in regard to the payment of such moneys as it \r\nthinks fit, and such order shall be binding on all parties to the proceedings. \r\n3\r\n[\r\n4\r\n[ * * * * * * * * *   ] \r\n(3) The Court may further direct by whom all or any part , of the costs of \r\nsuch proceedings shall be paid.  \r\n25. Power of High Court to make orders in respect of property vested in \r\nOfficial Trustee.– The High Court may make s uch orders as it thinks fit respecting \r\nany trust property vested in the Official Trustee, or the interest or produce thereof.  \r\n26. Who may apply for order under Act .– Any order under this Act may be \r\nmade, on the application of any person beneficially inter ested in any trust property or \r\nof any trustee thereof.  \r\n27. Order of Court to have effect of a decree .– Any order made by a High \r\nCourt under this Act shall have the same effect as a decree.  \r\n28. General powers of administration .– The Official Trustee may, in addition to \r\nand not in derogation of any other powers of expenditure lawfully exercisable by him, \r\nincur expenditure– \r\n(a) on such acts as may be necessary for the proper care and \r\nmanagement of any property belonging to any trust administered by \r\nhim; and \r\n(b) with the sanction of the High Court on such religious, charitable and \r\nother objects and on such improvements as may be reasonable and \r\nproper in the case of such property.  \r\n29. Transfer of trust property by Official Trustee to original trustee or any \r\nother trustee.– (1) Nothing in this Act shall be deemed to prevent the transfer by the \r\nOfficial Trustee of any property vested in him to– \r\n(a) the original trustee (if any); or \r\n \r\n1\r\nIbid. \r\n2\r\nSubstituted for the words “Secretary of State for India in Council”  by the Government of India (Adaptation of Indian Laws) \r\nOrder, 1937, dated 18th March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-148, s. 4. \r\n3\r\nInserted by the Order ibid. \r\n4\r\nOmitted the words “Provided that nothing in this section affects any option afforded to a claimant by section 179 of the \r\nGovernment of India Act, 1935.”  by the Adaptation of Central Acts and Ordinances Order, 1949, date d 25 th March, 1949, \r\npublished in the Gazette of Pakistan (Extraordinary), dated March 28, 1949, pp. 223-258. \r\n(b) any other lawfully appointed trustee; or \r\n(c) any other person if the Court so directs.  \r\n(2) Upon such transfer such property shall vest in such trustee, and shall \r\nbe held by him upon the same trusts as those upon which it was held prior to such \r\ntransfer, and the Official Trustee shall be exempt from all liability as trustee of such \r\nproperty except in respect of acts done before such transfer: \r\nProvided that, in the case of any transfer under this section, the Official \r\nTrustee shall be entitled to retain out of the property any fees leviable in accordance \r\nwith the provisions of this Act.  \r\n30. Rules.– (1) The Government shall make rules for carrying into effect the \r\nobjects of this Act and for regulating the proceedings of the Official Trustee in the \r\ndischarge of his duties.  \r\n(2) In particular and without prejudice to the generality of th e foregoing \r\npower, such rules may provide for– \r\n(a) the accounts to be kept by the Official Trustee and the audit and \r\ninspection thereof; \r\n(b) the safe custody, and deposit of the funds and securities which come \r\ninto the hands of the Official Trustee; \r\n(c) the remittance of sums of money in the hands of the Official Trustee in \r\ncases in which such remittances are required; \r\n(d) the statements, schedules and other documents to be submitted by the \r\nOfficial Trustee to Government or to any other authority and the \r\npublication of such statements, schedules or other documents; \r\n(e) the realization of the cost of preparing any such statements, schedules \r\nor other documents; \r\n(ee) \r\n1\r\n[\r\n2\r\n[* * * * * * * * *  ]] \r\n(f) subject to the provisions of this Act, the fees to be paid thereu nder and \r\nthe collection and accounting for any fees so fixed; \r\n(g) the manner in which and the person by whom the costs of and \r\nincidental to any audit under the provisions of this Act are to be \r\ndetermined and defrayed; \r\n(h) the manner in which summonses issu ed under the provisions of \r\nsection 20 are to be served and the payment of the expenses of any \r\npersons summoned or examined under the provisions of this Act and of \r\nany expenditure incidental to such examination; \r\n(i) the acceptance by the Official Trustee of  trusts for religious purposes \r\nand trusts which involve the management or carrying on of business; \r\nand \r\n \r\n1\r\nInserted by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette of India, Part-IV, dated March 21, \r\n1914, pp. 47-59. \r\n2\r\nOmitted “Clause (ee)” by the Destruction of Records Act, 1917 (V of 1917), published in the Punjab Gazette, Part -IV, dated \r\nMarch 16, 1917, pp. 35-36. \r\n(j) any matter in this Act directed to be prescribed.  \r\n(3) Rules made under the provisions of this sec tion shall be published in \r\nthe official Gazette, and shall thereupon have effect as if enacted in this Act.  \r\n31. \r\n1\r\n[ * * * * * * * * *   ] \r\n32. Saving of provisions of  [*]\r\n2\r\n Registration Act, 1908 .– Nothing contained in \r\nthis Act shall be deemed to affect the provisions of the [*]\r\n3\r\n Registration Act, 1908\r\n4\r\n. \r\n \r\n1\r\nOmitted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th March, 1937, published in the Gazette \r\nof India (Extraordinary), dated April 1, 1937, pp. 75-148, s. 4. \r\n2\r\nOriginally is as “The Indian Registration Act, 1908 ”. The word “Indian” is omitted by the Adaptation of Central Acts and \r\nOrdinances Order, 1 949, vide Notification No. G.G. O. 4, dated 25 th March, 1949, published in the Gazette of Pakistan \r\n(Extraordinary), dated March 28, 1949, pp. 223-283, s. 3 and Schedule. \r\n3\r\nIbid. \r\n4\r\nXVI of 1908. \r\n1\r\n[32A. \r\n2\r\n[* * * * * * * * *  ]] \r\n33. \r\n3\r\n[ * * * * * * * * *   ] \r\n \r\n4\r\n[* * * *] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1\r\nInserted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the \r\nGazette of India (Extraordinary), dated April 1, 1937, pp. 75-148, s. 4. \r\n2\r\nOmitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (Ordinance No. XXVII of 1981), dated 8th July, 1981, \r\npublished in the Gazette of Pakistan (Extraordinary), Part I, dated July 8, 1981, pp. 345-411, s. 6. \r\n3\r\nSection “33” repealed by the Repealing Act, 1927 ( XII of 1927), published in the Gazette of India, Part-IV, dated September \r\n10, 1927, pp. 29-32.   \r\n4\r\nRepealed “THE SCHEDULE” ibid.",
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