- For the purposes of this Act, the following shall be the duties to be performed and powers to be exercised by the Charity Commissioner, namely:-

(a) the general superintendence of the administration and carrying out the purposes of this Act under section 3;

(b) power to entertain and dispose of appeals from the finding of a Deputy or Assistant Charity Commissioner under sections 20, 22 or 28;

(c) power to determine which of the Deputy or Assitant Charity Commissioner shall proceed with an inquiry relating to the registration of any public trust under section 25;

(d) power to direct a special audit of the accounts of a public trust under section 33;

(e) power to require an auditor to forward to him a copy of a balance sheet and income and expenditure account under section 34;

(f) power to permit a trustee to invest money of a public trust in any manner other than in public securities under section 36;

(g) power to sanction a sale, mortgage, exchange, gift or lease or immoveable property belonging to a public trust under section 36;

(h) power to enter on and inspect any trust property, to call for and inspect any proceedings of a trustee, and to call for any return, statement, [books of accounts, document or] [These words were substituted for the words 'account or' by Gujarat 31 of 1962, Section 7.] report from trustees or any person connected with a public trust under section 37;

(i) power to hold an inquiry in regard to any loss caused to a public trust under section 40 and to order a surcharge under section 41;

(j) [power to the Charity Commissioner, Bombay, to act] [These words were substituted for the words 'power to act' by the Bombay Charity Commissioner (Regional Reorganisation) Order, 1960, Schedule] as the Treasurer of Charitable Endowments under the Charitable Endowments Act, 1890, under section 43;

(k) power to act as a trustee of a public trust;

(l) power to file a suit under section 50;

(m) power to give or refuse consent to the institutions of a suit under section 51;

(n) power to give notice to trustees for the cy pres application of a suit under section 51;

(o) power to publish the lists of assessors under section 62;