N. N. MATHUR, J. ( 1 ) THIS Special Civil Application has been filed seeking direction to quash the order dated 24-11-1989 passed in Revision Application No. 33 (4) 1 of 1986 by the learned Joint Charity Commissioner, Baroda Division, Baroda, whereby the order dated 31-8-1985 passed by the learned Assistant Charity commissioner, Surat, has been upheld. ( 2 ) THE petitioner is a trust under the Bombay Public Trusts Act, 1950. The assistant Charity Commissioner, Surat issued a notice of demand in respect of contribution. The trust objected to the payment of contribution on the ground that the trust is exempted from payment of contribution it being a public charitable trust for secular education. ( 3 ) IN the opinion of the Joint Charity Commissioner, the petitioner was not entitled to exemption as it is not a recognised institution for the purpose of imparting secular education. Miss Manisha Lavkumar, learned Advocate appearing for the petitioner submits that the institution is not required to be recognised institution in view of the amended provisions of Rule 32 of the Bombay Public Trusts Rules, 1951. ( 4 ) IN order to appreciate the controversy it would be convenient to refer to sec. 58 of the Bombay Public Trusts Act, 1950 and Rule 32 of the Bombay Public trusts Rules, 1951 as applicable to the State of Gujarat. Section 58 of the Bombay public Trusts Act, 1950 provides that 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. Sub-sec. (2) of Sec. 58 of the Bombay Public Trusts Act, 1950 provides that 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. Section 58 of the Bombay Public Trusts Act, 1950, reads as under :-"58. Sub-sec. (2) of Sec. 58 of the Bombay Public Trusts Act, 1950 provides that 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. Section 58 of the Bombay Public Trusts Act, 1950, reads as under :-"58. (1) Every public trust shall pay to the Public Trust Administration Fund annually such contribution on such date and in such manner as may be prescribed : provided that the costribution prescribed under this section shall- (i) in the case of a dharmado, 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. (2) Notwithstanding anything contained in sub-sec. (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. " ( 5 ) RULE 32 of the Bombay Public Trusts Rules, applicable to the State of Gujarat, provides for contribution to the Public Trust Administration Fund which reads as under :-"32. (1) Every public trust other than a trust exclusively for the purpose of advancement and propagation of secular education or exclusively for the purpose of medical relief or veterinary treatment of animals shall pay annually to the Public trusts Administration Fund out of its property or funds, a contribution at the rate of 2 per cent of its gross annual income or, where public trust is dharmada, its gross annual collection or receipts. " ( 6 ) BARE reading of sub-rule (2) of Rule 32 makes it clear that the contribution is to be made to the Public Trust Administration Fund by every public trust except the trust exclusively for the purpose of medical relief or veterinary treatment of animals. ( 7 ) IN the present case, the Joint Charity Commissioner has noticed the object of the trust and found that the trust is publishing literature with a view to impart knowledge of "vaishnav" philosophy. However, referring to certain circulars of the charity Commissioner, he found that the exemption is available only in the case of recognised institution. ( 7 ) IN the present case, the Joint Charity Commissioner has noticed the object of the trust and found that the trust is publishing literature with a view to impart knowledge of "vaishnav" philosophy. However, referring to certain circulars of the charity Commissioner, he found that the exemption is available only in the case of recognised institution. On plain reading of Rule 32 referred to above, it is clear that it does not refer to recognised institution. Therefore, the learned Joint Charity commissioner was apparently wrong in not considering the petitioner trust in the category of other trust simply on the ground that the petitioner is not recognised institution. The learned Joint Charity Commissioner has committed an error in reading the words "recognised institution" in Rule 32 sub-clause (1) which led to wrong finding. ( 8 ) IN view of the aforesaid, this Special Civil Application is allowed and the order dated 24-1-1989 (sic) passed by the learned Joint Charity Commissioner and the order dated 31-8-1985 passed by the Assistant Charity Commissioner, Surat, are quashed and set aside. It is declared that the petitioner trust is entitled to be exempted from contribution to the Public Trust Contribution Fund in view of Rule 32 (2) of the Bombay Public Trusts Rules, 1951. The notice issued by the Assistant charity Commissioner in respect of the contribution is also quashed and set aside. Rule is made absolute. There shall be no order as to costs. .