Gujarat Public Trusts Act (Bombay Public Trusts 1950 as amended), 2011
[(1)]Every public trust shall pay to the Public Trusts Administration Fund annually such contribution on such date and in such manner as may be prescribed: [ Provided that the contribution prescribed under this section shall,- (i) in the case of a dharmada, be fixed at rates in proportion to the gross annual collection or receipts of the dharmada; (ii) in the case of other public trusts, be fixed at rates in proportion to the gross annual income of such public trust.] [Explanation.—For the purposes of this section, the gross annual income shall include gross income from all sources in a year excluding donations given or offerings made with a specific direction that they shall form part of the corpus of the public trust : Provided that the interest or income accruing from such donations or offerings in the years following that in which they were given or made shall be taken into account in calculating the gross annual income.] [(2) Notwithstanding anything contained in sub-section (1), the State Government may, by rules, provide for exemption of any public trust or class of public trusts from the whole or any part of the contribution payable under that sub-section, subject to such conditions, if any, as may be prescribed.]