Charitable Funds (Regulation of Collections) Act, 1953

This 1953 Act regulates the collection of charitable and private donations within the Karachi Division, aiming to prevent fraud and ensure proper accounting. It distinguishes between two kinds of funds: a 'private fund' (Section 2(b)), which benefits a specific individual, family or connected group and involves donations of between two hundred fifty and five thousand rupees a year, and a 'charitable fund' (Section 2(c)), which either exceeds five thousand rupees a year or benefits an institution such as a mosque, dargah, orphanage, widows' home, or school, or supports relief of poverty, sickness or distress, or any other religious, educational or philanthropic purpose.

Section 4 requires anyone collecting for a private fund to first file a declaration -- naming the promoters, collectors, recipients, the amount intended to be collected, and where the money will be kept -- with a government-appointed 'sanctioning authority' before starting to collect. Section 5 goes further for charitable funds: collection additionally requires the sanctioning authority's written approval, which it can refuse if the purpose seems immoral or contrary to public policy, or if it isn't satisfied about the collectors' good faith or the fund's proper custody and administration; it can also require the beneficiary body to register under the Societies Registration Act, 1860, and individual collectors must hold a certificate authorising them to collect.

Section 6 requires proper accounts to be kept for every fund, with charitable fund accounts audited and submitted to the sanctioning authority, which can also order special audits or inspect accounts at any time. Section 7 restricts using donated money for anything other than its stated purpose except by court order (or, for charitable funds, the Treasurer of Charitable Endowments); anyone involved in misapplying funds is liable unless they can show it happened without their knowledge despite due diligence. Section 8 treats every charitable fund under this Act as a 'charitable endowment' under the separate Charitable Endowments Act, 1890, bringing that Act's protections into play as well.

Decisions of the sanctioning authority can be appealed to a separately appointed appellate authority within thirty days (Section 10), and the Commissioner of Karachi Division (or, for the Commissioner's own orders, the Provincial Government) can revise any decision made under the Act (Section 11). Section 12 makes contravening the Act, its rules, or any order or condition imposed under it punishable with imprisonment of up to six months, a fine, or both; such offences are cognizable, bailable and non-compoundable (Section 13), and prosecution needs the District Magistrate's prior sanction (Section 14).

This is an old law (1953) with a narrow geographic scope limited to Karachi Division, and the extract shows it was amended by the Adaptation of Laws Order, 1964 and separately amended for West Pakistan. Given its age and limited territorial reach, its current status and applicability should be confirmed before being relied on.