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[Cites 18, Cited by 0]

Kerala High Court

Travancore Devaswom Board vs The Senior Deputy Director on 10 March, 2025

Author: Anil K. Narendran

Bench: Anil K.Narendran

DBP NO. 17 OF 2025              1                  2025:KER:20024

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

              THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN

                                    &

          THE HONOURABLE MR.JUSTICE MURALEE KRISHNA S.

    MONDAY, THE 10TH DAY OF MARCH 2025 / 19TH PHALGUNA, 1946

                          DBP NO. 17 OF 2025


     IN THE MATTER OF TRAVANCORE DEVASWOM BOARD - REPORT NO.
10/2025 IN PETITION NO: 1/2025- SEEKING PERMISSION FOR CONSTRUCTION
OF GOLDEN DWAJAM IN NAVAYIKULAM SREE SANKARANARAYANA SWAMI TEMPLE
- SUO MOTU PROCEEDINGS INITIATED-REG
PETITIONER:

          TRAVANCORE DEVASWOM BOARD,
          REPRESENTED BY ITS SECRETARY, NANTHANCODE, KAWDIAR
          P.O, THIRUVANANTHAPURAM-695003.


          BY ADVS. SANTHOSH KUMAR G
          SC, TRAVANCORE DEVASWOM BOARD - TDB



RESPONDENTS:

    1     THE SENIOR DEPUTY DIRECTOR,
          KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM
          BOARD, THIRUVANANTHAPURAM-695003.

    2     TEMPLE ADVISORY COMMITTEE,
          NAVAIKULAM SREE SANKARANARAYANA SWAMI TEMPLE,
          NAVAIKULAM P.O., THIRUVANANTHAPURAM, REPRESENTED BY
          ITS PRESIDENT DR. AJAYAKUMAR S., RESIDING AT ANIL
          BHAVAN, NAVAIKULAM POST, THIRUVANANTHAPURAM -695603.

    *3    ADDL R3- THE STATE OF KERALA,
          REPRESENTED BY THE SPECIAL SECRETARY TO GOVERNMENT,
 DBP NO. 17 OF 2025           2                   2025:KER:20024

          REVENUE (DEVASWOM) DEPARTMENT, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM - 695 001.
          * IS SUO MOTU IMPLEADED AS ADDITIONAL 3RD RESPONDENT
          VIDE ORDER DATED 25.02.2025 IN DBP 17/2025.


          BY ADVS.
          SUJIN S
          NITA.N.S.(K/353/2003)



OTHER PRESENT:

          SRI. S. RAJMOHAN, SR. GP;
          SRI. G. SANTHOSH KUMAR, SC, TDB;
          SRI. P. RAMAMCHANDRAN, AMICUS CURIAE


     THIS DEVASWOM BOARD PETITION HAVING COME UP FOR ADMISSION ON
10.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 DBP NO. 17 OF 2025               3                       2025:KER:20024


                                     ORDER

Anil K. Narendran, J.

This DBP is registered based on Report No.10 of 2025 of the learned Ombudsman in Petition No.1 of 2025 filed by the Travancore Devaswom Board, seeking permission for construction of Golden Dwajam (Golden Flag Mast) in Navayikulam Sree Sankaranarayana Swami Temple, which is under the management of Travancore Devaswom Board. After conducting enquiry, the learned Ombudsman filed Report No.10 of 2025, which reads thus:

"This is a petition filed by the Secretary of the Travancore Devaswom Board for permission for construction of Golden Dwajam at Navayikulam Sree Sankaranarayana Swami Temple belonging to Varkala Group of Travancore Devaswom Board. The Assistant Devaswom Commissioner, Varkala by Report dated 23.01.2024 submitted that Devaswom Commissioner had recommended to grant necessary permission for construction of Golden Dwajam in Navayikulam Sree Sankarnaravana Swami Temple upon the request made by the Temple Advisory Committee. In the report it was mentioned that the 45 years old existing flag mast was constructed in concrete and was covered with copper paras and there was slight slanting during wind blow and expressed his views recommending for replacement of the same with golden dwajam. True copy of the report dated DBP NO. 17 OF 2025 4 2025:KER:20024 23.01.2024 submitted by the Assistant Devaswom Commissioner, Varkala to the Devaswom Commissioner was produced as Annexure A along with the Petition.

2. The Devaswom Commissioner, based on Annexure A report vide Order ROC No 1593/24/M1 dated 30.01.2024 had recommended to the Board to grant administrative sanction to the work for construction of Goden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple on condition that the Temple Advisory Committee must bear the entire expenses. Copy of the order issued; by the Devaswom Commissioner was produced along with the Petition as Annexure B. It was after considering Annexure B order submitted by the Devaswom Commissioner, vide order dated ROC 1251/24/M dated 12.02.2024, the Board had entrusted the Thiruvabharanam Commissioner to submit a detailed report in the matter and copy of the Board Order dated 12.02.2024 was produced along with the Petition as Annexure C.

3. The Assistant Engineer, Varkala as per letter No 1305 dated 25.03.2024 had submitted an estimate to the Executive Engineer for the aforesaid work amounting to Rs.5,53,68,000/- and it was prepared based on DSR 2018 with cost index of Thiruvananthapuram 35.59% and including 18% GST. The estimate makes provision for dismantling and removing RCC post, providing and laying in position cement concrete 1.4.8 supplying and fixing Aadharasila, Higher and Labour for fitting scaffolding work, execution teak wood pole, Dwaja dandu and Mandipalaka as DBP NO. 17 OF 2025 5 2025:KER:20024 per sasthric principles, supply and fitting new ashlar stone for Dwajam, providing and laying in cement concrete 1:2:4 supplying and fitting 10 mm dia copper rod for connecting dendika and veerakandam, supplying Ashtadikpalakas in panchaloham, supply of 24 karat gold also includes in the estimate. The Devaswom Commissioner as per letter ROC No. 1593/24/M1 dated 03.04.2024 had requested the Board to verify the estimate through the Chief Engineer. Accordingly, the Chief Engineer had submitted report No CE/W/TVM-04/2024/05 dated 05.04.2024 to the Board along with estimate, 2018 DSR, market rate of gold, quotation rate of the company which had conducted gold plating at Kaduthuruthy temple and accordingly an estimate for an amount of Rs.1,17,92,000/- was prepared. Copy of the report submitted by the Chief Engineer dated 05.04.2024 along with the estimate was produced as Annexure D along with the Petition.

4. The Board after considering Annexures B, C and D had decided to grant necessary permission to the second respondent Temple Advisory Committee for construction of Golden Dwajam in Navayikulam Sree Sanbkaranarayana Swami temple completely using their own funds and based on the directions of the Thanthri and according to the plan of Department approved by Sthapathi and decided to complete the work strictly under the supervision of the Chief Engineer, Executive Engineer, Thiruvananthapuram and the Thiruvabharanam Commissioner. The Board had entrusted the Thiruvabharanam Commissioner as well as the DBP NO. 17 OF 2025 6 2025:KER:20024 Executive Engineer, Thiruvananthapuram to execute necessary agreements in connection with the aforesaid work. Copy of the order of the Board No ROC 1251/24/M dated 06.04.2024 was produced as Annexure E along with the Petition.

5. The Devaswom Commissioner as per letter dated 15.05.2024 had intimated the Board to grant necessary permission to the Temple Advisory Committee to withdraw the balance amount of Rs.1,12,782/- which was lying in the name of the former Temple Advisory Committee account in Federal Bank, Kallambalam branch towards preliminary expenses. The Board had issued order ROC 1251/24/M dated 12.07.2024 granting necessary permission to the Temple Advisory Committee for construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami temple completely using their own funds with sealed coupons issued by the Devaswom and strictly under the supervision of the Thiruvabharnam Commissioner and other officials. It was also decided to complete the work as per electro gold plating technology based on the Tantric principles after executing the agreement. Copy of the Board Order dated 12.07.2024 was produced as Annexure F along with the Petition. Copy of the letter of the Thantri along with the estimate of Varuparambil Metal Works, Mannar was produced as Annexure G along with the Petition. It is stated in the report dated 05.11.2024 that the Chief Engineer had permitted to accept offerings of gold through product receipt vide Order ROC No 12251/24/M dated 07 11.2024 and copy DBP NO. 17 OF 2025 7 2025:KER:20024 of the order was produced as Annexure H along with the Petition. It is mentioned in the Petition that teakwood is deposited in Ennathoni. So, the petitioner prayed for granting necessary permission for construction of the Golden Dwajam by the second respondent in accordance to Annexure F at Navayikulam Sree Sankaranarayana Swami temple belonging to Varkala Group.

6. The State Audit Department had filed their remarks stating as follows: They have verified the documents and the orders produced for their verification and also the order of the Devaswom Commissioner granting sanction to seal coupon worth Rs.26,68,218/- to meet the expenses in connection with the construction work of Golden Dwajam. They were satisfied with the necessity for construction of Golden Dwajam. They wanted the Board to ensure that the construction work of Golden Dwajam at Navayikulam Devaswom is being carried out in accordance with the decisions taken by the Board as per ROC 1251/24/M dated 12.07.2024 and ROC 1251/24/M dated 07. 11.2024. It is stated that agreement should be executed with all necessary clauses and the Board may be directed to produce them for audit before the commencement of the electroplating. The Devaswom Commissioner may be entrusted to direct the second respondent, Temple Advisory Committee, Navayikulam Devaswom to produce the audited accounts within a period of one month of completion of the construction work of the Golden Dwajam and necessary steps will have to be taken by the Board in this regard. They DBP NO. 17 OF 2025 8 2025:KER:20024 also stated that permission can be granted on condition that the income and expenditure incurred for the construction work of Goden Dwajam at Navayikulam Devaswom will be subjected to audit in future. With the above observation, they submitted that necessary orders may be passed by this Honourable Court. Copy of the remarks filed by the Senior Deputy Director of Kerala State Audit, Travancore Devaswom Board is produced as Annexure O1.

7. When the matter was posted for hearing and consideration of the reports, Sri Hemant, Liaison Officer appeared in person and represented the petitioner. The President and Secretary of the second respondent Temple Advisory Committee were present in person. Sri Harikumar, Senior Deputy Director represented the State Audit Department through Video Conference.

8 The Temple Advisory Committee assured that they will strictly abide by the condition imposed by the Board and the State Audit Department and directions, if any, imposed by the Hon'ble Ombudsman and the Honourble High Court.

9. The State Audit Department submitted that permission can be granted subject to the observation made by them in their remarks.

10. Liaison Officer made submission in support of the petition.

11. It is seen from the petition that the old flag mast was made in concrete and it was covered with copper paras and there was slight slanting during wind blow and due to oldness, replacement is to be made. It is also seen from the DBP NO. 17 OF 2025 9 2025:KER:20024 Petition that the entire work was undertaken to be completed by the Temple Advisory Committee and there was no expenses incurred for the Golden Dwajam from the funds of the Devaswom and the funds will have to be collected by the Temple Advisory Committee on the basis of the donations from the devotees using the sealed coupons given by the Devaswom. Devaswom Commissioner also permitted the Temple Advisory Committee to utilise the amount of Rs.1,12,782/-which was kept in the name of the former Temple Advisory Committee for meeting the preliminary expenses. The Thanthri also gave permission for replacing the same with golden dwajam. The estimate for gold plating was given by the Varuparampil Metal Works, SSI Reg. No 320111103912, Kurattikkadu, Mannar P.O. 689622. The details of the work to be done were also mentioned therein. This was produced as Annexure G (pages 4 and 5 of Annexure G) in the petition. They have also shown details of the golden flag mast done by the said agency in other temples in the estimate. Thanthri has given his consent as per Annexure G Opinion for changing the dwajam was given by Sri V.N. Vasudevan Bhattathiri, produced as pages 2 and 3 of Annexure G and he has given the reasons for the necessity to change the present Dwajam. Thanthri feels that it is required for the betterment of the temple rituals considering the present status of the flag mast.

12. Estimate and the nature of work etc., were verified and satisfied by the Executive Engineer and Chief Engineer and it is on that basis recommendations have been made and DBP NO. 17 OF 2025 10 2025:KER:20024 based on the recommendations the Board has given the permission.

13. Similar request of the Devaswom Board in respect of construction of Golden Dwajam in Parassla Sree Mahadeva temple was considered by the Honourable High Court and permission was granted as per order dated 08.04.2024 in DBA No. 2 of 2024 (Travancore Devaswom Board represented by the Secretary v. Deputy Examiner for Local Fund Audit, Kerala State Audit Department, Travancore Devaswom Board Audit, Thiruvananthapuram and 2 others). Copy of the order of the Honourable Hing Court is produced as Annexure O2.

14. Similar request for construction of golden Dwajam was also considered by this Honourable Court and granted permission as per order dated 17.06.2022 in DBA No. 3 of 2022 which was also considered by the Honourable High Court while disposing of DBA No 2 of 2024.

15. So, the Ombudsman is of the view that permission can be granted for the work on the following conditions.

i) Temple Advisory Committee has to carry out the construction of Golden Dwajam at Navaikulam Sree Sankaranarayana Swami temple in accordance with the decision taken by the Board as per order ROC No 12251/24/M dated 07.11.2024 and also as per the instructions and plan attached to the letter of the Thanthri and strictly adhering to the Thantric principles under the supervision of the Chief Engineer Executive Engineer, Thiruvananthapuram and DBP NO. 17 OF 2025 11 2025:KER:20024 Thiruvabharanam Commissioner.
ii) Necessary agreements have to be executed by the Temple Advisory Committee through the Executive Engineer and the Thiruvabharanam Commissioner including all necessary clauses and this must be produced before the State Audit Department for verification before the commencement of the electroplating work.
iii) Devaswom Commissioner has to be directed to direct the second respondent Temple Advisory Committee of Navayikulam Sree Sankaranarayana Swami temple to complete the work within time and produce audited accounts of the work within one month of completion of the work.
iv) All the Copper paras shall be transported to the work site by the Temple Advisory Committee and the officers of the Travancore Devaswom Board. The expenditure involved shall be met by the Temple Advisory Committee.
v) The warranty issued should be in favour of the Travancore Devaswom Board as also the Temple Advisory Committee who expends the amount.
vi) After the cleaning process of the Copper Paras, the same shall be weighed before actual electro plating with gold and each Paras shall be weighed after the electro plating process and recorded. The process of lacquer coating shall be done only after weighing the golden electro plated Paras, so that the actual quantity DBP NO. 17 OF 2025 12 2025:KER:20024 of gold deposited in the Paras will be available as per the records maintained.
vii) The electro plated gold Paras shall be transported at the risk and cost of the agency undertaking the electro plating work and shall be delivered at site. Thereafter the Paras shall be kept in safe custody by the Travancore Devaswom Board and the Thiruvbharanam Commissioner is to be authorised to take all necessary measures in this regard. The Golden Paras shall be kept in strong room and there shall be security arrangements made until the installation process is over.
viii) The Thiruvabharanam Commissioner shall supervise the entire process and necessary permission shall be granted to him by the Travancore Devaswom Board in this regard.
ix) The entire process shall be videographed and a copy shall be delivered to both the Travancore Devaswom Board and the Temple Advisory Committee.
x) Since the gold obtained by the Temple Advisory Committee from the devotees may differ in quality, the same has to be converted to the required standard from a reputed jewellery. Additional quantity required can be purchased by the Temple Advisory Committee and shall be delivered to the agency entrusted, who shall acknowledge the same in writing. The entire cost will be met by the Temple Advisory Committee.
     xi)     A report shall be filed by the Board on completion of
 DBP NO. 17 OF 2025               13                     2025:KER:20024

             the installation.
     xii)    The   Temple    Advisory   Committee   should   collect
donation from devotees using the sealed coupons issued by the Devaswom and keep proper accounting of the income and expenses of the work and submit the same before the Devaswom Commissioner and strict supervision has to be done in this regard by the Devaswom Official and it must be further supervised by the Devaswom Commissioner.
xiii) The income and expenditure of the construction of Golden Dwajam should be subjected to audit in future.

16. With the above observations, the Ombudsman is of the view that the request for permission for construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami temple in Varkala Group of Travancore Devaswom Board may be considered and appropriate orders be passed by the Honourable Court.

17. The Temple Advisory Committee, the Devaswom Commissioner and the Thiruvabharanam Commissioner have to comply with any specific directions or guidelines issued by the State Audit Department regarding the construction of Golden Dwajam in similar matters in the other temples and that also will have to be scrupulously followed by the Temple Advisory Committee and the Devaswom Board officials and report should be filed. This report is submitted for consideration of the Honourable High Court for passing appropriate orders."

2. On 25.02.2025, when this DBP came up for DBP NO. 17 OF 2025 14 2025:KER:20024 consideration, the State of Kerala, represented by the Special Secretary to Government, Revenue (Devaswom) Department, was suo motu impleaded as the additional 3rd respondent. The learned Senior Government Pleader entered appearance for the additional 3rd respondent. The 2nd respondent Temple Advisory Committee entered appearance for the learned Senior Counsel, as instructed by the learned instructing counsel. Registry was directed to issue a copy of the DBP, excluding copy of Petition No.1 of 2025, to the learned instructing counsel on 25.02.2025 itself.

3. On 27.02.2025, when this DBP came up for consideration, the learned Standing Counsel for Travancore Devaswom Board submitted that an interlocutory application to produce an additional document is being filed.

4. On 28.02.2025, when this DBP came up for consideration along with I.A.No.1 of 2025, the Travancore Devaswom Board has placed on record Annexure-A1 revised estimate and Annexure-A2 communication dated 24.01.2025 of the Devaswom Commissioner, addressed to the Assistant Devaswom Commissioner, Varkala, based on a Board order DBP NO. 17 OF 2025 15 2025:KER:20024 No.ROC.1251/24/M1 dated 20.01.2025, granting approval for a revised estimate for Rs.1,61,11,000/- for the construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple. The learned Senior Government Pleader sought time to get instructions from the 1st respondent Senior Deputy Director.

5. A counter Affidavit dated 03.03.2025 is placed on record on behalf of the 1st respondent. Paragraphs 2 to 5 of that affidavit read thus:

"2. The above DBP was filed by the Secretary, Travancore Devaswom Board based on the Report No. 10/2025 in Petition No. 1/2025 Seeking permission for construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami temple in Varkala Group. The Audit filed its remarks before the Learned Ombudsman against Petition No. 1/2025 on 21.01.2025. The Learned Ombudsman after considering the Remarks by the Audit forwarded Report No.10/2025 to this Hon'ble High Court on 22.1 2025.
3. The estimate prepared for the work was Rs.1,17,92,000. The second Respondent submitted an application on 20.11.2024 to revise the estimate mainly on account of two reasons. First reason was regarding the value of the Teak wood which was earlier considered as Rs.3,85,000. However Based on the GST bill from Forest Department, the value of the teak wood is shown as Rs.8,29,382. Secondly, the rate DBP NO. 17 OF 2025 16 2025:KER:20024 of gold was estimated of the year 2023. Now it is estimated as per the current rate. Also the quantity of the gold required was 1250g and now it is 1300g. Purification charges has also been added to the estimate. Accordingly the Chief Engineer prepared a Revised Estimate of Rs.1,61,11,000/- and is submitted along with this Petition.
4. The Devaswom Commissioner vide Letter No.ROC. 1251/24/M dated 24.1.2025 to the Assistant Devasworn Commissioner Varkala granted approval for the revised estimate Rs.1,61,11,000 for the for construction of Golden Dwajam in of Navayikulam Sree Sankaranarayana Swami temple. When the matter came to the consideration, this Hon'ble High Court on 28.02.2025 directed to furnish the remarks of the Audit in this regard.
5. On verification of petition filed by Travancore Devaswom Board it is clearly understood that the construction work of the Golden Dwajam to be completed within a short span of time as the Teak wood is deposited in Ennathoni. Also it is essential to consider the ritualistic importance and spiritualistic fervour of devotees as well. i. It is pray fully submitted that the Board may kindly be directed to ensure that the construction work of Golden Dwajam at Navayikulam Devaswom is being carried out in accordance with the decisions made by the Board as per ROC1251/24/M dated 12.7.2024 and ROC1251/24/M dated 7.11.2024.
ii. It is submitted that the Board had entrusted Thiruvabharanam Commissioner and the Executive DBP NO. 17 OF 2025 17 2025:KER:20024 Engineer Trivandrum to execute necessary agreements in connection with the construction of golden Dwajam. The agreements should be executed with all necessary clauses and the Board may be directed to produce them for Audit before the commencement of Electroplating.
iii. It is submitted that the Devaswom Commissioner may be entrusted to direct the second respondent (here in TAC Navayikulan Devaswom) to produce the audited accounts within the period of one month on completion of construction work of Golden Dwajam. Hence, the Board may kindly be directed to take timely and necessary steps in this regard.
iv. It is pray fully submitted that the petition may granted with a condition that the income and expenditure incurred for the construction work of Golden Dwajam at Navayikulam Devaswom will be subjected to audit in future."

6. Heard the learned Standing Counsel for Travancore Devaswom Board, the learned Senior Government Pleader for the 1st respondent and also for the additional 3rd respondent and also the learned Senior Counsel for the 3rd respondent Temple Advisory Committee as instructed by the learned instructing counsel.

7. Travancore-Cochin Hindu Religious Institutions Act, 1950 enacted by the State Legislature makes provision for the DBP NO. 17 OF 2025 18 2025:KER:20024 administration, supervision and control of incorporated and unincorporated Devaswoms and of other Hindu Religious Endowments and Funds. Navayikulam Sree Sankaranarayana Swami Temple is an incorporated Devaswom under the management of the Travancore Devaswom Board.

8. Section 15A of the Act, inserted by Act 5 of 2007, with effect from 12.04.2007, deals with duties of the Board. As per Section 15A, it shall be the duty of the Board to perform the following functions, namely, (i) to see that the regular traditional rites and ceremonies according to the practice prevalent in the religious institutions are performed promptly; (ii) to monitor whether the administrative officials and employees and also the employees connected with religious rites are functioning properly;

(iii) to ensure proper maintenance and upliftment of the Hindu religious institutions; (iv) to establish and maintain proper facilities in the temples for the devotees.

9. Section 24 of the Act deals with maintenance of Devaswoms, etc., out of Devaswom Fund. As per Section 24, the Board shall, out of the Devaswom Fund constituted under Section DBP NO. 17 OF 2025 19 2025:KER:20024 25, maintain the Devaswoms mentioned in Schedule I [i.e. incorporated Devaswoms], keep in a state of good repair the temples, buildings, and other appurtenances thereto, administer the said Devaswoms in accordance with recognised usages, make contributions to other Devaswoms in or outside the State and meet the expenditure for the customary religious ceremonies and may provide for the educational upliftment, social and cultural advancement and economic betterment of the Hindu community.

10. Section 27 of the Act deals with Devaswom properties. As per Section 27, immovable properties entered or classed in the revenue records as Devaswom Vaga or Devaswom Poramboke and such other Pandaravaga lands as are in the possession or enjoyment of the Devaswoms mentioned in Schedule I after the 30th Meenam, 1097 corresponding to the 12th April, 1922, shall be dealt with as Devaswom properties. The provisions of the Land Conservancy Act of 1091 (IV of 1091) shall be applicable to Devaswom lands as in the case of Government lands.

11. Section 31 of the Act deals with management of Devaswoms. As per Section 31, subject to the provisions of Part I DBP NO. 17 OF 2025 20 2025:KER:20024 and the rules made thereunder, the Board shall manage the properties and affairs of the Devaswoms, both incorporated and unincorporated as heretofore, and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage.

12. In Ram Mohan Das v. Travancore Devaswom Board and others [1975 KLT 55] a learned Single Judge of this Court held that, under Section 31 of the Travancore-Cochin Hindu Religious Institutions Act the Travancore Devaswom Board shall manage the properties and affairs of the Devaswoms, both incorporated and unincorporated and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage. The position of the Board in regard to the Devaswoms - incorporated and unincorporated - is analogous to that of trustees. Any improper act of the Trustees could be questioned by a worshipper.

13. In M.V. Ramasubbiar v. Manicka Narasimachara [(1979) 2 SCC 65], in the context of Sections 49, 51 and 52 of the Trusts Act, 1882, the Apex Court explained the nature of the DBP NO. 17 OF 2025 21 2025:KER:20024 fiduciary position of the trustee and his duties and obligations. It is duty of the trustees of the property to be faithful to the Trust and execute any document with reasonable diligence in the manner of an ordinary prudent man of business would conduct his own affairs. A trustee could not therefore occasion any loss to the Trust and it is his duty to sell the property, if at all that was necessary, to best advantage. Paragraph 4 of that decision reads thus;

"4. There is some controversy on the question whether Defendant 1 made an outright purchase of the suit property for and on behalf of the trust for Rs 21,500 on April 19, 1959, or whether he intended to purchase it for himself and then decided to pass it on to the trust, for defendants have led their evidence to show that the property was allowed to be sold for Rs 21,500, which was less than its market value, as it was meant for use by the trust and that Defendant 1 was not acting honestly when he palmed off the property to his son soon after by the aforesaid sale deed Ext.B13 dated July 14, 1960. The fact, however, remains that Defendant 1 was the trustee of the property, and it was his duty to be faithful to the trust and to execute it with reasonable diligence in the manner an ordinary prudent man of business would conduct his own affairs. He could not therefore occasion any loss to the trust and it was his duty to sell the property, if at all that was necessary, to best advantage. It has in fact been well recognised as an inflexible rule that a person in a fiduciary position like a trustee is not entitled to make a profit for himself or a member of his family.
DBP NO. 17 OF 2025 22 2025:KER:20024 It can also not be gainsaid that he is not allowed to put himself in any such position in which a conflict may arise between his duty and personal interest, and so the control of the trustee's discretionary power prescribed by Section 49 of the Act and the prohibition contained in Section 51 that the trustee may not use or deal with the trust property for his own profit or for any other purpose unconnected with the trust, and the equally important prohibition in Section 52 that the trustee may not, directly or indirectly, buy the trust property on his own account or as an agent for a third person, cast a heavy responsibility upon him in the matter of discharge of his duties as the trustee. It does not require much argument to proceed to the inevitable further conclusion that the Rule prescribed by the aforesaid sections of the Act cannot be evaded by making a sale in the name of the trustee's partner or son, for that would, in fact and substance, indirectly benefit the trustee. Where therefore a trustee makes the sale of a property belonging to the trust, without any compelling reason, in favour of his son, without obtaining the permission of the court concerned, it is the duty of the court, in which the sale is challenged, to examine whether the trustee has acted reasonably and in good faith or whether he has committed a breach of the trust by benefitting himself from the transaction in an indirect manner. The sale in question has therefore to be viewed with suspicion and the High Court committed an error of law in ignoring this important aspect of the law although it had a direct bearing on the controversy before it." (underline supplied)

14. In A.A. Gopalakrishnan v. Cochin Devaswom Board [(2007) 7 SCC 482] a Three-Judge Bench of the Apex Court held that the properties of deities, temples and Devaswom DBP NO. 17 OF 2025 23 2025:KER:20024 Boards are required to be protected and safeguarded by their trus- tees/archakas/shebaits/employees. Instances are many where persons entrusted with the duty of managing and safeguarding the properties of temples, deities and Devaswom Boards have usurped and misappropriated such properties by setting up false claims of ownership or tenancy, or adverse possession. This is possible only with the passive or active collusion of the authorities concerned. Such acts of 'fence eating the crops' should be dealt with sternly. The Government, members or trustees of boards/trusts, and devotees should be vigilant to prevent any such usurpation or encroachment. It is also the duty of courts to protect and safeguard the properties of religious and charitable institu- tions from wrongful claims or misappropriation.

15. In Travancore Devaswom Board v. Mohanan Nair [(2013 (3) KLT 132] a Division Bench of this Court noticed that in A.A. Gopalakrishnan [(2007) 7 SCC 482] the Apex Court emphasised that it is the duty of the courts to protect and safeguard the interest and properties of the religious and charitable institutions. The relevant principles under the Hindu law DBP NO. 17 OF 2025 24 2025:KER:20024 will show that the Deity is always treated similar to that of a minor and there are some points of similarity between a minor and a Hindu idol. The High Court therefore is the guardian of the Deity and apart from the jurisdiction under Section 103 of the Land Reforms Act, 1963 viz. the powers of revision, the High Court is having inherent jurisdiction and the doctrine of parens patriae will also apply in exercising the jurisdiction. Therefore, when a complaint has been raised by the Temple Advisory Committee, which was formed by the devotees of the Temple, about the loss of properties of the Temple itself, the truth of the same can be gone into by the High Court in these proceedings.

16. In Suo Motu v. State of Kerala and others [2022 (2) KHC 411], in the context of Sabarimala Devaswom, which is an incorporated Devaswom mentioned in Schedule I of the Act, under Chengannur Group, this Court held that, in view of the pro- visions under the Act and also the law laid down in the decisions referred to supra, the Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of DBP NO. 17 OF 2025 25 2025:KER:20024 Sabarimala Devaswom,. The Board has a statutory duty to moni- tor whether its administrative officials and employees and also the employees connected with religious rites are functioning properly. The Board is duty bound to exercise proper supervision and control over the acts and proceedings of all officers and servants and to manage the properties and affairs of Sabarimala Devaswom and conduct daily worships and ceremonies and also festivals in the temple according to its usage. Position of the Board in this regard is analogous to that of trustees, as held by this Court in Ram Mohan Das [1975 KLT 55]. Any improper act of the trustees could be questioned by a worshiper. The Board and those en- trusted with the duty of managing the properties and affairs of Sabarimala Devaswom are duty bound to protect the properties of the deity from any wrongful claims, theft or misappropriation. Any such wrongful claims, theft or misappropriation with the passive or active collusion of the authorities concerned, which are acts of 'fence eating the crops' should be dealt with sternly. Since the deity being a perpetual minor, this Court is having inherent juris- diction to protect and safeguard the interest and properties of the DBP NO. 17 OF 2025 26 2025:KER:20024 deity and the doctrine of parens patriae will also apply in the ex- ercise of such jurisdiction.

17. Section 31A of the Travancore-Cochin Hindu Religious Institutions Act deals with the formation of Temple Advisory Committees. As per sub-section (1) of Section 31A, a Committee for each temple, in the name "Temple Advisory Committee" (name of the temple), may be constituted in order to ensure the participation of Hindu devotees. As per sub-section (2) of Section 31A, the Temple Advisory Committee constituted under sub- section (1) may be approved by the Board. As per sub-section (3) of Section 31A, the composition of an Advisory Committee under sub-section (1) shall be in such manner as may be prescribed by rules made by the Board, not inconsistent with any practice, prevailing, if any.

18. In the exercise of the powers under sub-section (3) of Section 31A of the Act, the Travancore Devaswom Board framed Rules (Bye-laws) for the formation of Temple Advisory Committees in the temples under its management, which has been approved by this Court, by the order dated 03.11.2011 in DBA No.153 of DBP NO. 17 OF 2025 27 2025:KER:20024 2009.

19. Clause (2) of the Rules, which deals with the objectives of the Temple Advisory Committees, reads thus;

"2. ഉദ്ദേശ്യ ലക്ഷ്യങ്ങൾ ദ്ദക്ഷ്ത്രത്തിന്ദ്ദേയ ും, വിശ്വാസികളുടെയ ും പ ദ്ദ ാഗരിക്ക ദ്ദവണ്ടി ത്പവർത്തിക്ക ക, ദ്ദക്ഷ്ത്രാചാ ങ്ങളുും പൂജാത്കമങ്ങളുും ശ്ാസ്തത്ര വിധിത്പകാ ും നെത്ത ന്നരിന് സഹായക മായ നിലപാെ കൾ സവീക ിക്ക ക. ദ്ദക്ഷ്ത്രത്തിന്ടേ ത്പശ്സ്തരിക്ക ും അഭിവൃദ്ധിക്ക ും, പ ദ്ദ ാഗരിക്ക ും ദ്ദവണ്ടി പദ്ധരികൾ ആവിഷ്ക്ക്ക ിക്ക കയ ും ദ്ദ ാർഡിൽ സമർപ്പിക്ക കയ ും ദ്ദ ാർഡിന്ടേ അന വാദദ്ദത്താെ കൂെി ത്പാദ്ദയാഗിക മാക്ക കയ ും ടചയ്യുക. ദ്ദക്ഷ്ത്ര ഉത്സവും, ചിേപ്പ്, ആട്ടവിദ്ദശ്ഷും, മാസവിദ്ദശ്ഷും മ രലായ വിദ്ദശ്ഷാൽ അെിയന്തി ങ്ങൾ ഡിപ്പാർട്ടുടമന്് ഉദ്ദദയാഗസ്ഥ ടെ അന മരി വാങ്ങി ഭുംഗിയായ ും ചിട്ടയായ ും നെത്ത ക, ദ്ദക്ഷ്ത്ര ദർശ്നത്തിടനത്ത ന്ന ഭക്ത ജനങ്ങൾക്ക് ദ്ദവണ്ട സൗക യങ്ങൾ ഒ ക്ക ന്നരിന് ദ്ദക്ഷ്ത്ര അധികാ ികടള സഹായിക്ക ക, മന ഷയനന്മയ്ക്ക്ക് ഉരക ന്നര ത്തിൽ സനാരനധർമ്മങ്ങൾ ത്പച ിപ്പിക്ക ക. ധയാനദ്ദയാഗങ്ങൾ, നാമജപും, വിദ്ദശ്ഷാൽ പൂജകൾ, ഭക്തിത്പഭാഷണങ്ങൾ ര െങ്ങിയവ ഡിപ്പാർട്ടുടമന്് അന മരിദ്ദയാടെ സുംഘെിപ്പിക്ക ക, ഭക്തജനങ്ങൾക്ക് അന്നദാനും ര െങ്ങിയ ദ്ദസവനും നെത്ത കയ ും അരിന് ത്പാദ്ദചാദനും നല്ക കയ ും ടചയ്യുക, ദ്ദക്ഷ്ത്രവ ും പ ിസ വ ും ശ് ചിയായി സൂക്ഷ്ിക്ക ന്നരിന് ദ്ദവണ്ട നെപെികൾ സവീക ിക്ക ക, മഹാന്മാ ായ ദ്ദക്ഷ്ത്രവിശ്വാസികദ്ദളയ ും ദ്ദക്ഷ്ത്രകലാകാ ന്മാട യ ും ആദ ിക്ക ക, ദ്ദക്ഷ്ത്രസും ന്ധമായ ത്പവർത്തനങ്ങളുും, ഉത്സവാദി അെിയന്തി ങ്ങളുും സ ഗമമാക്ക ന്നരിന് ഡിപ്പാർട്ടുടമന്് അന മരിദ്ദയാടെ മാത്രും സുംഭാവനകൾ, ഇഷ്ടദാനും എന്നിവ ഭക്തജനങ്ങളിൽ നിന്ന ും സമാഹ ിക്ക ക." (underline supplied)

20. As per Clause (2) of the Rules the Temple Advisory Committee has to render necessary assistance to the Travancore DBP NO. 17 OF 2025 28 2025:KER:20024 Devaswom Board and its officials for the smooth functioning of the temple activities, the conduct of daily worship, ceremonies and festivals according to the usage. The Advisory Committee has to formulate schemes for the betterment and development of the temple, submit the same before the Board and execute it with the approval of the Board. The Advisory Committee shall collect donations from the devotees for the smooth conduct of temple activities and festivals only with the permission of the Department.

21. Clause (3) of the Rules, which deals with membership, reads thus;

"3. അുംഗരവും 3.1. ദ്ദക്ഷ്ത്രാചാ ങ്ങളില ും വിത്ഗഹാ ാധനയില ും വിശ്ാസമ ള്ള രാടെ സൂചിപ്പിക്ക ന്ന വിഭാഗങ്ങളിൽടപ്പട്ട ത്പായപൂർത്തിയായ ഏടരാ ഹിന്ദ വിന ും അുംഗരവത്തിന് അർഹര ഉണ്ടായി ിക്ക ന്നരാണ്.
(i) ദ്ദക്ഷ്ത്രപ ിസ ത്ത് അഞ്ച് കിദ്ദലാമീറ്റൽ ച റ്റളവിന ള്ളിൽ രാമസിക്ക ന്ന ഭക്തജനങ്ങൾ.
(ii) ദ്ദക്ഷ്രപാ മ്പ യമായി ന്ധടപ്പട്ട ക കളിദ്ദലാ ത്പദ്ദദശ്ങ്ങളിദ്ദലാ രാമസിക്ക ന്ന ഭക്തജനങ്ങൾ.
(iii) സ്ഥി മായി ദ്ദക്ഷ്ത്രസന്ദർശ്നും നെത്ത ന്നവ ും ദ്ദക്ഷ്ത്രത്തിന്ടേയ ും വിശ്വാസികളുദ്ദെയ ും പ ദ്ദ ാഗരിയ്ക്ക്ക ദ്ദവണ്ടി എെ ത്ത പേയത്തക്ക സുംഭാവനകൾ ടചയ്ക്രിട്ടുള്ളവ മായ ഭക്തജനങ്ങൾ.
(iv) ദ്ദക്ഷ്ത്രപ ിസ ത്ത് ജനിച്ചുവളർന്നവ ും, ദ്ദക്ഷ്ത്രത്തിന്ടേ വികസനത്തില ും ആദ്ദഘാഷങ്ങളില ും പങ്കാളികളാവ ന്നവ ും എന്നാൽ ജീവിദ്ദരാപാധിക്കായി മാേി രാമസിദ്ദക്കണ്ടിവ ന്നവ മായ ഭക്തജനങ്ങൾ.
 DBP NO. 17 OF 2025                            29                                        2025:KER:20024

     3.2.      സവാഭാവദൂഷയങ്ങൾദ്ദക്കാ                 ദ      പദ്ദയാഗങ്ങൾദ്ദക്കാ            സാമ്പത്തിക

     ത്കമദ്ദക്കെ കൾദ്ദക്കാ                   ശ്ിക്ഷ്ിക്കടപ്പട്ടി                        ട്ടുള്ളവർക്ക ും

     ദ്ദക്ഷ്ദ്ദത്രാപദ്ദദശ്കസമിരികളിൽ                 ത്പവർത്തിച്ച്                നിയമ ഹിരമായ

     ത്പവർത്തനങ്ങളിൽ                ഏർടപ്പട്ടവർക്ക ും,                     ദ്ധിമാന്ദയമ ള്ളവർക്ക ും

     അുംഗരവത്തിന് അർഹര ഉണ്ടായി ിക്ക ന്നരലല.

     3.3.      രി     വിരാുംകൂർ          ദ്ദദവസവും           ദ്ദ    ാർഡ്        നിഷ്ക്കർഷിച്ചിട്ടുള്ള

     ദ്ദ    ാേത്തിൽ     100/-     ( ൂപ      നൂ്          മാത്രും)      ത്പദ്ദവശ്ന        ീദ്ദസാടൊപ്പും

     അുംഗരവത്തിന് അദ്ദപക്ഷ് ഭക്തജനങ്ങളിൽ നിന്ന ും സബ്ഗത്ഗൂപ്പ് ഓ                                 ീസർ/

     അഡ്മിനിസ്തദ്ദത്െറ്റീവ്         ഓ       ീസർ           സവീക ിദ്ദക്കണ്ടരാണ്.              അദ്ദപക്ഷ്

     പ ിദ്ദശ്ാധിച്ച്        അുംഗരവും          നൽക ന്നരിന്                  അർഹര              ഉടണ്ടന്ന്

     ദ്ദ    ാധയടപ്പട്ടാൽ    സബ്ഗത്ഗൂപ്പ്     ഓ       ീസർ/അഡ്മിനിസ്തദ്ദത്െറ്റീവ്             ഓ     ീസർ

സാക്ഷ്യടപ്പെ ത്തിയ അുംഗരവകാർഡ് അവർക്ക് നൽദ്ദകണ്ടര മാണ്.

3.4. അുംഗരവും നൽക ന്നരിന് 3.1. ൽ നിഷ്ക്ക്കർഷിച്ചിട്ടുള്ള 4 വിഭാഗത്തിൽടപ്പട്ടവ ിൽ, എഞ്ചിനീയർമാർ, ആർക്കിടെക്ട്, ചാർദ്ദട്ടഡ് അക്കൗണ്ടന്്, വക്കീലന്മാർ, ഉയർന്ന ഉദ്ദദയാഗങ്ങളിലി ന്ന് വി മിച്ചവർ ര െങ്ങിയവട സബ്ഗത്ഗൂപ്പ് ഓ ീസർമാർ ദ്ദന ിട്ട് കാണ കയ ും ത്പരിവികസന കാ യങ്ങളിൽ അവർക്ക് രാത്പ യമ ടണ്ടന്ന് കണ്ടാൽ അവട അുംഗങ്ങളാക്ക ന്നരിന ള്ള നെപെികൾ സവീക ിദ്ദക്കണ്ടര മാണ്. 3.5. ദ്ദക്ഷ്രഉപദ്ദദശ്ക സമിരിടയ ടര ടെെ ക്ക ന്നരിന് അുംഗരവകാർഡ് ലഭിക്ക ന്ന അുംഗങ്ങടള ഉൾടക്കാള്ളിച്ചുടകാണ്ട ള്ള ഒ ജിദ്ദേർഡ് മണ്ഡലും ഉണ്ടായി ിക്ക ന്നരാണ്.

3.6. ഒ ദ്ദക്ഷ്ദ്ദത്രാപദ്ദദശ്ക സമിരിയിൽ അുംഗമാക ന്ന വയക്തി ദ്ദദവസവും ദ്ദ ാർഡിന്ടേ കീെില ള്ള മറ്റ് ദ്ദക്ഷ്ത്രങ്ങളിടലദ്ദയാ ഏടരങ്കില ും സവകാ യദ്ദക്ഷ്ത്രങ്ങളിടലദ്ദയാ ഉപദ്ദദശ്കസമിരിയിദ്ദലാ മറ്റു ഭ ണസമിരിയിദ്ദലാ അുംഗമായി ിക്കാൻ പാെിലല." (underline supplied)

22. Clause (3) of the Rules makes it explicitly clear that the membership in 'registered mandalam' is mainly for the devotees who are residing within a distance of 5kms from the temple, who are regular worshipers and had contributed considerably for the DBP NO. 17 OF 2025 30 2025:KER:20024 betterment of the temple and the devotees. Sub-clauses (i) to (iv) of Clause (3) of the Rules deal with the class of persons who are entitled to get membership.

23. Clause (9) of the Rules deals with office bearers and their duties. Clause (9.1) deals with the President, Clause (9.2) deals with the Vice President, Clause (9.3.) deals with the Secretary and Clause (9.4) deals with the Treasurer. Clause (9) of the Rules reads thus;

"9. ഭാ വാഹികളുും, ച മരലയ ും 9.1. ത്പസിഡന്് ഉപദ്ദദശ്കസമിരിയ ടെ ദ്ദയാഗങ്ങളിൽ അദ്ധയക്ഷ്ും വഹിക്ക ക, ദ്ദയാഗനെപെികൾ ദ്ദ ഖടപ്പെ ത്തിയ മിനി്സിൽ ഒപ്പ് വച്ച് അുംഗീകാ ും നൽക ക, സമിരിയ ടെ ദ്ദപ ിൽ ത്പസിഡന്േ ും ത്െഷേേ ും കൂട്ടായി ഏടരങ്കില ും ഒ ദ്ദദശ്സാൽകൃര/ടഷഡയൂൾഡ് ാങ്കിൽ അക്കൗണ്ട് ര േക്ക ക, ദ്ദദവസവും ദ്ദ ാർഡിന്ടേ നിർദ്ദേശ്ങ്ങൾ അന സ ിച്ച് സമിരി ത്പവർത്തിക്ക ന്ന എന്ന് ഉേപ്പുവ ത്ത ക, സമിരിയ ടെ ദ്ദനരൃരവത്തില ള്ള പണപ്പി ിവ് സും ന്ധിച്ച ദ്ദമൽദ്ദനാട്ടും വഹിക്ക ക, ദ്ദ ാർഡ് അുംഗീക ിക്ക ന്ന കാ യങ്ങൾക്ക മാത്രും നിയമാന സൃരും ണ്ട് ടചലവാക്ക ന്ന ടവന്ന് ഉേപ്പുവ ത്ത ക, പണപ്പി ിവ് കെിൊല െൻ രക നിയമാന സയരും ദ്ദജായിന്് അക്കൗണ്ടിൽ നിദ്ദക്ഷ്പിക്ക ന്ന ടവന്ന് ഉേപ്പുവ ത്ത ക, ദ്ദക്ഷ്ത്രഉന്നമനത്തിന ഭക്തജന സൗക യാർഥും പദ്ധരികൾ ആവിഷ്ക്ക്ക ിച്ച് ദ്ദ ാർഡിന്ടേ അന മരിദ്ദയാടെ നെപ്പാക്ക ക. എലലാും അുംഗങ്ങളുടെയ ും വിശ്വാസവ ും സഹക ണവ ും കൂട്ടായ്ക്മയ ും ഉേപ്പാക്കി അച്ചെക്കദ്ദത്താടെ ഉപദ്ദദശ്കസമിരി ത്പവർത്തിക്ക ന്ന ടവന്ന് ഉേപ്പുവ ത്ത ക.

     9.2. വവസ്ത ത്പസിഡന്്

     ദ്ദയാഗങ്ങൾ     കൂെ ദ്ദമ്പാൾ        ത്പസിഡന്േിന്ടേ          അഭാവത്തിൽ            ദ്ദയാഗത്തിന്
 DBP NO. 17 OF 2025                              31                                    2025:KER:20024

അദ്ധയക്ഷ്ും വഹിക്ക ക, ദ്ദയാഗ നെപെികൾ നിയത്ന്തിക്ക ക, ദ്ദയാഗത്തിന്ടേ മിനി്സ്ത ഒപ്പ് വച്ച് അുംഗീക ിക്ക ക. ഉപദ്ദദശ്കസമിരി ത്പവർത്തനങ്ങളിൽ ത്പസിഡന്േിടന സഹായിക്ക ക.
9.3. ടസകട്ടേി ദ്ദക്ഷ്ത്ര ഉപദ്ദദശ്കസമിരിയ ടെ വദനുംദിന ത്പവർത്തനങ്ങൾ നെത്ത ക, വ വ കൾക്ക് സീത് ടകാെ ക്ക ക, സമിരിയ ടെ അുംഗീകാ ത്തിന് വിദ്ദധയമായി ചിലവ കൾ ടചയ്യുക, ചിലവ കൾക്ക് വൗച്ചേ കൾ എെ രി സൂക്ഷ്ിക്ക ക, വ വ് ചിലവ് കണക്ക കൾ എെ രി സൂക്ഷ്ിക്ക ക, സമിരിയ ടെ ദ്ദപ ില ള്ള ാങ്ക് അക്കൗണ്ട്, ടചക്ക ക്ക്, മറ്റ് േിക്കാർഡ കൾ മ രലായവ സൂക്ഷ്ിക്ക ക. ദ്ദയാഗരീ മാനങ്ങൾ മിനി്സിൽ ദ്ദ ഖടപ്പെ ത്തി ത്പസിഡന്േിന്ടേ വകടയാപ്പ് വാങ്ങി സൂക്ഷ്ിക്ക ക. സമിരിയ ടെ അുംഗീകാ ദ്ദത്താടെ ദ്ദ ഖകൾ, നിർദ്ദദശ്ങ്ങൾ, അേിയിപ്പുകൾ, അദ്ദപക്ഷ്കൾ എന്നിവ ദ്ദദവസവും അധികൃരർ മ മ്പാടക സമർപ്പിക്ക ക. സാമ്പത്തിക സമാഹ ണവ ും മറ്റുും നെത്ത ന്നരിന് ഡിപ്പാർട്ടുടമന്േിന്ടേ അന മരി വാങ്ങിച്ച് ആവശ്യമായ കൂപ്പൺ രയ്യാോക്കി അസിേന്് ദ്ദദവസവും കമ്മീഷണേ ടെ സീൽവച്ച് സൂക്ഷ്ിക്ക കയ ും അത് നിയമാന സൃരും ഉപദ്ദയാഗിക്ക ന്ന എന്ന് ഉേപ്പുവ ത്ത കയ ും ടചയ്യുക, പണപ്പി ിവ കളുടെയ ും വ വ ടചലവ കളുടെയ ും വാർഷിക കണക്ക കൾ ആഡിറ്റ് നെത്തി എലലാ വർഷവ ും ഏത്പിൽ മാസും 30-ാും രീയരിയ്ക്ക്ക് മ മ്പായി ദ്ദ ാർഡ് അധികൃര ടെ മ മ്പാടക ഹാജ ാക്ക ക, സമിരിയ ടെ േിക്കാർഡ കൾ സൂക്ഷ്ിക്ക ക, സമിരി നിർദ്ദേശ്ിക്ക ന്നര ും, ദ്ദദവസവും ദ്ദ ാർഡ് നിശ്ചയിക്ക ന്നര മായ ദ്ദയാഗങ്ങളിൽ സമിരിടയ ത്പരിനിധീക ിക്ക ക, ത്പസിഡന്േിന്ടേ നിർദ്ദേശ്ാന സ ണും സമിരി ദ്ദയാഗങ്ങൾ വിളിച്ച് കൂട്ടുക.
9.4. ത്െഷേർ സമിരിയ ടെ ദ്ദപ ിൽ ദ്ദജായിന്് അക്കൗണ്ട് ര െങ്ങ ക, നിശ്ചിര ആവശ്യങ്ങൾക്കായി സമാഹ ിക്ക ന്ന പണും അപ്പദ്ദപ്പാൾ ാങ്ക് അക്കൗണ്ടിൽ നിദ്ദക്ഷ്പിക്ക ന്ന ടവന്ന് ഉേപ്പുവ ത്ത ക.

     വ വ ടചലവ കൾക്ക്                 വൗച്ചേ കൾ            സൂക്ഷ്ിക്ക ന്ന ടവന്ന ും,       കണക്ക കൾ

     കൃരയമായി             ദ്ദ ഖടപ്പെ ത്തി                വയ്ക്ക്ക ന്ന ടവന്ന ും          ഉപദ്ദയാഗിച്ച

       സീര കളുടെ കൗണ്ടർ ദ്ദ             ായില കളുും ഉപദ്ദയാഗിക്കാത്ത                      സീര കളുും
 DBP NO. 17 OF 2025                    32                           2025:KER:20024

ത്പദ്ദരയകും സൂക്ഷ്ിക്ക ന്ന ടവന്ന ും ഉേപ്പുവ ത്ത ക. ഉപദ്ദദശ്കസമിരിയ ടെ അുംഗീകാ ദ്ദത്താെ കൂെിയ ും ത്പസിഡന്്, ടസത്കട്ടേി എന്നിവ ടെ അേിദ്ദവാ് കൂെിയ മാണ് വ വ് ടചലവ കൾ നെത്ത ന്നടരന്ന് ഉേപ്പു വ ത്ത ക, അെിയന്തി ഘട്ടങ്ങളിൽ ഉപദ്ദയാഗിക്ക ന്നരിന് സമിരിയ ടെ രീ മാനത്തിന് വിദ്ദധയമായി ആയി ും ൂപയിൽ കവിയാത്ത രക വകവശ്ും വയ്ക്ക്ക ക. (underline supplied)

24. As per Clause (9) of the Rules, one among the duties of the President, as provided in Clause (9.1), is to formulate projects for the betterment of the temple and for the convenience of the devotees and implement the same with the approval of the Board. The President has to supervise the collection of funds at the initiative of the Advisory Committee and he has to ensure that the functioning of the Committee is in accordance with the directions issued by the Travancore Devaswom Board. As per Clause (9.3), the Secretary of the Committee has to get the approval of the Department for the collection of funds. He has to print coupons and keep them in safe custody, after obtaining the seal of the Assistant Commissioner. He has to ensure that such coupons are used only as per the permission granted by the Board. The Secretary has to cause the accounts relating to the collection of funds, income and expenditure audited which shall be produced before the authorities in the Board before 30th April of every year.

DBP NO. 17 OF 2025 33 2025:KER:20024 As per Clause (9.4) of the Rules, the Treasurer has to ensure that proper accounts are maintained for the income and expenditure and that the income and expenditure of the Advisory Committee are with the approval of the Committee and with the knowledge of the President and the Secretary.

25. Section 31A of the Act provides for formation of a Temple Advisory Committee in a temple under the management of the Travancore Devaswom Board, in the name of the temple, in order to ensure the participation of Hindu devotees, and the composition of the Temple Advisory Committee shall be in the manner as prescribed in the rules made by the Board under sub- section (3) of Section 31A, not inconsistent with any practice, if any, prevailing in that temple. The Rules (Bye-laws) framed by the Travancore Devaswom Board under sub-section (3) of Section 31A of the Act has been approved by this Court by the order dated 03.11.2011 in DBA No.153 of 2009. As per the provisions contained in Clause (2) of the Rules (Bye-laws), the Temple Advisory Committee has to render necessary assistance to the Travancore Devaswom Board and its officials for the smooth DBP NO. 17 OF 2025 34 2025:KER:20024 functioning of the temple activities, the conduct of daily worship, ceremonies and festivals according to the usage. The Temple Advisory Committee has to formulate schemes for the betterment and development of the temple, submit the same before the Board and execute it with the approval of the Board. The Advisory Committee shall collect donations from the devotees for the smooth conduct of temple activities and festivals only with the permission of the Department.

26. As per the provisions contained in Clause (9) of the Rules (Bye-laws) the President of the Temple Advisory Committee has to supervise the collection of funds at the initiative of the Advisory Committee and he has to ensure that the functioning of the Committee is in accordance of the directions issued by the Board. The Secretary of the Advisory Committee has to get the approval of the Department for the collection of funds, against sealed coupons with the seal of the Assistant Commissioner. The Secretary has to ensure that such coupons are used only as per the permission granted by the Board. The Secretary has to close the accounts relating to the collection of funds, income and DBP NO. 17 OF 2025 35 2025:KER:20024 expenditure audited, which shall be produced before the authorities in the Board before 30th April of every year. The Treasurer of the Committee has to ensure that proper accounts are maintained for the income and expenditure and that the income and expenditure of the Committee are with the approval of the Committee and with the knowledge of the President and the Secretary.

27. Clause (11) of the Rules, which deals with term of office of the Temple Advisory Committee, reads thus;

"11. കാലാവധി ദ്ദക്ഷ്ത്ര ഉപദ്ദദശ്കസമിരിയ ടെ ത്പവർത്തനകാലാവധി സമിരിടയ ഡിപ്പാർട്ടുടമന്് അുംഗീക ിച്ച രീയരി മ രൽ ണ്ട് വർഷക്കാലമായി ിക്ക ും, വികസനത്പവർത്തനങ്ങളുടെ ദ്ദപ ിദ്ദലാ, ഒെിച്ചുകൂൊനാകാത്ത ചെങ്ങ കളുടെ ദ്ദപ ിദ്ദലാ ഉപദ്ദദശ്കസമിരിയ ടെ കാലാവധി ഒ വർഷും കൂെി ദീർഘിപ്പിച്ച് നൽക വാൻ ദ്ദദവസവും കമ്മിഷണർക്ക ും വീണ്ട ും ഒ വർഷും കൂെി ദീർഘിപ്പിച്ചു നൽക വാൻ ദ്ദദവസവും ദ്ദ ാർഡിന ും അധികാ മ ണ്ടായി ിക്ക ന്നരാണ്. എന്നാൽ ഉപദ്ദദശ്കസമിരിയ ടെ കാലാവധി ണ്ട വർഷത്തിൽ കൂെ രൽ ദീർഘിപ്പിച്ച് നൽക വാൻ പാെ ള്ളരലല." (underline supplied)

28. As per Clause (11) of the Rules, the term of the Temple Advisory Committee shall be two years from the date of approval of the Committee by the Department. The Devaswom Commissioner is empowered to extend the term of the Temple DBP NO. 17 OF 2025 36 2025:KER:20024 Advisory Committee for a further period of one year on the ground of any development works or unavoidable rituals. On the aforesaid grounds the Board can extend the term for a further period of one year. Clause (11) makes it explicitly clear that the term of the Temple Advisory Committee shall not be extended beyond two years.

29. Clause (12) of the Rules, which deals with the powers and rights of the Devaswom Board, reads thus;

"12. ദ്ദദവസവും ദ്ദ ാർഡിന്ടേ അധികാ അവകാശ്ങ്ങൾ ഉപദ്ദദശ്കസമിരിയിടല അുംഗങ്ങളുടെ ദ്ദയാഗയര നിശ്ചയിക്ക വാന ും സമിരിയ ടെ കാലാവധി നിശ്ചയിക്കാന ും, വയക്തമായ കാ ണങ്ങളുടെ അെിസ്ഥാനത്തിൽ അുംഗങ്ങടള സമിരിയിൽ നിന്ന് നീക്കും ടചയ്യാന മ ള്ള അധികാ ും ദ്ദദവസവും കമ്മീഷണർക്ക് ഉണ്ടായി ിക്ക ന്നരാണ്.
ഉപദ്ദദശ്കസമിരിയ ടെ ത്പവർത്തനങ്ങൾ ദ്ദക്ഷ്ത്രത്തിന്ദ്ദേയ ും, ഹിന്ദ മര വിശ്വാസത്തിന്ദ്ദേയ ും, ദ്ദദവസവും ദ്ദ ാർഡിന്ദ്ദേയ ും രാല്പ യങ്ങൾക്ക് വി ദ്ധമായി വ ന്ന അവസ ത്തില ും വയക്തമായ സാമ്പത്തിക ത്കമദ്ദക്കെ കൾ ത്ശ്ദ്ധയിൽടപെ ന്ന അവസ ത്തില ും സമിരിടയ പൂർണമായ ും നീക്കും ടചയ്യുന്നരിന ള്ള പ ിപൂർണ്ണ അധികാ ും ദ്ദദവസവും കമ്മീഷണർക്ക് ഉണ്ടായി ിക്ക ന്നരാണ്." (underline supplied)

30. As per Clause (12) of the Rules, the Devaswom Commissioner shall have the power to determine the eligibility of the members of the Advisory Committee and the term of the Advisory Committee and also to remove the members of the Committee on the basis of specific reasons. In the event of the DBP NO. 17 OF 2025 37 2025:KER:20024 activities of the Advisory Committee being contrary to the interest of the Temple, Hindu faith or the Devaswom Board, or in the event of specific financial irregularities, the Commissioner shall have the absolute power to remove the Advisory Committee.

31. Clause (18) of the Rules, which deals with prohibitions, reads thus;

"18.നിദ്ദ ാധനും ദ്ദക്ഷ്ത്ര ഉപദ്ദദശ്കസമിരിദ്ദയാ, അുംഗങ്ങദ്ദളാ ദ്ദക്ഷ്ത്ര സന്ദർശ്ക ിൽ നിന്ന ും ദ്ദക്ഷ്ത്രത്തിന ള്ളിൽ വച്ച് യാടരാ പണപി ിവ കളുും നെത്താൻ പാെിലല.
ദ്ദക്ഷ്ദ്ദത്രാപദ്ദദശ്കസമിരിയ ടെ ച മരലയിൽ ദ്ദക്ഷ്ത്രത്തിന ള്ളിൽ നെക്ക ന്ന ചെങ്ങ കളുടെ ദ്ദവദികളിൽ പണും സമാഹ ിക്ക ന്നരിന് കാണിക്കവഞ്ചികദ്ദളാ, പാത്രങ്ങദ്ദളാ ടവയ്ക്ക്കാൻ പാെിലലാത്തരാണ്.
ദ്ദക്ഷ്ത്രവികസന കാ യങ്ങൾക്ക് ദ്ദവണ്ടി ഡിപ്പാർട്ടുടമന്ടേ അന വാദദ്ദത്താെ കൂെി കൂപ്പണ കൾ അച്ചെിക്ക ദ്ദമ്പാൾ നിശ്ചിരര ക ദ്ദ ഖടപ്പെ ത്തിയ കൂപ്പണ കൾ മാത്രദ്ദമ അച്ചെിക്കാൻ പാെ ള്ളൂ.
അസിേന്് ദ്ദദവസവും കമ്മീഷണേ ടെ മ ത്ദ പരിപ്പിക്കാത്ത സീര കൾ യാടരാ കാ ണവശ്ാല ും പണപ്പി ിവിന് ഉപദ്ദയാഗിക്കാൻ പാെിലല.
ഇരിന് വി ദ്ധമായ ത്പവർത്തനങ്ങൾ ത്ശ്ദ്ധയിൽടപ്പട്ടാൽ സാമ്പത്തിക ത്കമദ്ദക്കൊയി പ ിഗണിച്ച് നിലവില ള്ള നിയമങ്ങൾ അന സ ിച്ച് കർശ്ന നെപെികൾ സവീക ിക്കാന ള്ള അധികാ ും ദ്ദ ാർഡിന് ഉണ്ടായി ിക്ക ന്നരാണ്. ഉപദ്ദദശ്കസമിരിയിടല ഭാ വാഹിരവത്തില ും അുംഗരവത്തില ും ഉൾടപ്പെ ന്ന ഒ വയക്തിക്ക് ര െർച്ചയായി ണ്ട കമ്മിറ്റിയ ടെ കാലാവധിയിൽ കൂെ രൽ സമിരിയിൽ ര െ ാൻ അർഹര ഉണ്ടായി ിക്ക ന്നരലല. രി വിരാുംകൂർ ദ്ദദവസവും ദ്ദ ാർഡിന്ടേ ഭ ണാധികാ ടത്തയ ും നിയത്ന്തണാധികാ ടത്തയ ും സമിരിദ്ദക്കാ, സമിരിയിടല അുംഗങ്ങൾദ്ദക്കാ ദ്ദചാദയും ടചയ്യാൻ യാടരാ അവകാശ്വ ും ഉണ്ടായി ിക്ക ന്നരലല. ദ്ദദവസവും ദ്ദ ാർഡിന്ടേ ഭ ണത്തില ള്ള ദ്ദക്ഷ്ത്രത്തിടല ഉപദ്ദദശ്കസമിരിയിൽ അുംഗമായിട്ടുള്ള DBP NO. 17 OF 2025 38 2025:KER:20024 ഒ ാൾക്ക് അദ്ദരകാലയളവിൽ ദ്ദ ാർഡ് ഭ ണത്തില ള്ള മറ്റ് ദ്ദക്ഷ്ത്രങ്ങളിദ്ദലദ്ദയാ ഏടരങ്കില ും സവകാ യ ദ്ദക്ഷ്ത്രങ്ങളിദ്ദലദ്ദയാ ഉപദ്ദദശ്കസമിരിയിദ്ദലാ മറ്റു ഭ ണസമിരിയിദ്ദലാ അുംഗമായി ിക്കാൻ അർഹര ഉണ്ടായി ിക്ക ന്നരലല." (underline supplied)

32. Clause (18) of the Rules prohibits the Temple Advisory Committee from collecting funds in connection with any ceremonies in the temple by placing kanikkavanchi or hundies. When coupons are printed for development activities in the temple, with the approval of the Department, only coupons for the specified amount shall be printed. No receipts without the seal of the Assistant Commissioner shall be used for collecting funds. As per Clause (18), a person who is an office bearer or member of the Temple Advisory Committee shall not be eligible to continue as such continuously exceeding the term of two committees.

33. In Sunil Kumar C. and others v. Travancore Devaswom Board and others [2022 (4) KHC 663] a Division Bench of this Court in which one among us [Anil K. Narendran, J.] was a party noticed that, a reading of the provisions under Clause (9) of the Rules make it explicitly clear that the construction or repair or renovation work that has to be undertaken in a temple is not outside the purview of the Temple Advisory Committees DBP NO. 17 OF 2025 39 2025:KER:20024 constituted under Section 31A of the Act. It would certainly be open to the Travancore Devaswom Board to undertake such construction, repair or renovation work in a temple, directly by its Maramath Department. However, when the Board has chosen to undertake such construction or repair or renovation work in a temple through a committee, under the supervision of the officials in Maramath Department, it has to be undertaken through the Temple Advisory Committee constituted under Section 31A of the Act, under constant supervision and scrutiny by the concerned officers of the Board, in order to ensure that the activities of the committee is in compliance with the directions issued by the Board. Therefore, the construction, repair or renovation work that has to be undertaken in a temple is not outside the purview of the Temple Advisory Committees constituted under Section 31A of the Act.

34. In Sunil Kumar C. [2022 (4) KHC 663] this Court noticed that the term of the Temple Advisory Committee is two years from the date of approval of the election by the Devaswom Commissioner, who has the authority to extend the term by one DBP NO. 17 OF 2025 40 2025:KER:20024 year in case of development works or unavoidable rituals in the temple. The Board has the power to extend the term by a further period of one year in case of development works or unavoidable rituals in the temple. In view of the prohibition contained in Clause (11) of the Rules, the term of the Temple Advisory Committee cannot be extended beyond the period of two years. a person, who is an office bearer or member of the Temple Advisory Committee is not eligible to continue as such, continuously exceeding the term of two Committees. As held by this Court in Chandu K. v. Travancore Devaswom Board [2021 (3) KHC 379] the power of the Devaswom Commissioner or the Board to extend the term of the Temple Advisory Committee shall not be exercised as a matter of course. The Devaswom Commissioner or the Board, as the case may be, shall call for a report regarding the developmental works going on in the temple concerned or the unavoidable rituals to be carried out in the temple and apply its mind to the materials and take a decision as to whether extension of term has to be given or not. The provisions under Clause (18) of the Rules provide sufficient safeguards to prevent illegal DBP NO. 17 OF 2025 41 2025:KER:20024 collection of funds by the Temple Advisory Committee for development activities in a temple.

35. In terms of the directions issued by this Court in the order dated 03.06.2010 in W.P.(C)No.16438 of 2010, which was modified by the subsequent orders, the Travancore Devaswom Board has to seek approval of this Court for award of contract involving an expenditure of Rs.20 Lakhs and above.

36. In view of the provisions under the Act and also the law laid down in the decisions referred to supra, the Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of the Devaswoms under its management. The Board has a statutory duty to monitor whether its administrative officials and employees and also the employees connected with religious rites are functioning properly. The Board is duty bound to exercise proper supervision and control over the acts and proceedings of all officers and servants and to manage the properties and affairs of the Devaswoms and conduct daily worships and ceremonies and also festivals in the temples according to its usage. Position of the Board in this regard is DBP NO. 17 OF 2025 42 2025:KER:20024 analogous to that of trustees, as held by this Court in Ram Mohan Das [1975 KLT 55]. Any improper act of the trustees could be questioned by a worshiper. The Board and those entrusted with the duty of managing the properties and affairs of the Devaswoms are duty bound to protect the properties of the deity from any wrongful claims, theft or misappropriation. Any such wrongful claims, theft or misappropriation with the passive or active collusion of the authorities concerned, which are acts of 'fence eating the crops' should be dealt with sternly. Since the deity being a perpetual minor, this Court has inherent jurisdiction to protect and safeguard the interest and properties of the deity and the doctrine of parens patriae will also apply in the exercise of such jurisdiction.

37. In Arjunan T.N. v. President, Temple Advisory Committee and others [2012 (4) KHC 155] a Division Bench of this Court was dealing with a DBP registered on the basis of TDB Report No.39 of 2011 of the learned Ombudsman on a complaint made by the devotees of Kaippillikkavu Bhagavathi Temple, which is a temple under the management of Travancore DBP NO. 17 OF 2025 43 2025:KER:20024 Devaswom Board relating to purchase of 20 cents of land in front of that temple, utilising the money collected from the devotees by the Temple Advisory Committee of that temple. The Tantri of the temple inaugurated the collection scheme. One Somanathan, who was dealing with the affairs of the Temple Advisory Committee, and Madhusoodhanan, registered a Trust in the name Sree Bhagavathi Seva Trust and the land was purchased in the name of that Trust utilising the funds collected from the devotees. The registration of the Trust was more than two months after the collection of funds and the property was got conveyed in favour of Madhusoodhanan, Somanathan and Raveendran on behalf of that Trust. The Division Bench held that the acquisition on behalf of Sree Bhagavathi Seva Trust is, obviously, in the form of a dedication to the deity of the temple concerned and such dedication has been made utilising the funds collected from the public at large, that too, by an entity acting on behalf of the people, who were prepared to make such dedication. For such collection, receipts have been issued by the Convenor of the Land Endowment Scheme, a conglomeration of well minded devotees.

DBP NO. 17 OF 2025 44 2025:KER:20024 It has to be presumed that the benefit of such collection is for the purpose of the deity. Under such circumstances, the Division Bench held that the extent of 20 cents of land covered by document No.6540/2006 is an item of property which stands dedicated in favour of the deity and the purchase of the land utilising the amounts was only for the sake of; in favour of; and, in the course of dedication to, the deity. The Travancore Devaswom Board holds all the properties of the temples under its control, in terms of the provisions of the Travancore-Cochin Hindu Religious Institutions Act. Therefore, the Division Bench declared that the land covered by the aforesaid document and all structures standing thereon vest absolutely in the deity of Kaippallikkavu Bhagavathi Temple and those properties can only be managed by the Travancore Devaswom Board. Any person occupying such property, including Sree Bhagavathi Seva Trust, shall cease to occupy that parcel and it will be exclusively under the management and control of the Travancore Devaswom Board on behalf of the deity.

38. In view of the prohibitions contained in Clauses 9, 12 DBP NO. 17 OF 2025 45 2025:KER:20024 and 18 of the Rules (Bye-laws) for the formation of Temple Advisory Committees in temples under the management of Travancore Devaswom Board, any collection of funds by the Temple Advisory Committee in connection with the conduct of temple festival or construction or repair or renovation work in the temple can only be made with the prior approval of the Travancore Devaswom Board, against sealed coupons issued by the Assistant Commissioner. The Secretary of the Temple Advisory Committee has to cause the accounts relating to the collection of funds, income and expenditure audited, which shall be produced before the authorities in the Board before 30th April of every year. In view of the provisions contained in Clause 12 of the Rules, in the event of any specific financial irregularities in the activities of the Temple Advisory Committee, the Devaswom Commissioner shall have the absolute power to remove that Committee. Clause 18 of the Rules prohibits collection of funds by the Temple Advisory Committee in connection with any ceremonies in the temples by placing kanikka vanchies or hundis. No receipts without the seal of the Assistant Commissioner shall be used for collecting funds, when the Board DBP NO. 17 OF 2025 46 2025:KER:20024 has granted permission for collection of funds at the initiative of the Temple Advisory Committee.

39. In Murukan K.K. v. Travancore Devaswom Board [2025 (1) KHC SN 17] this Court held that in view of the law laid down in Arjunan T.N. [2012 (4) KHC 155], the collection of funds by the Temple Advisory Committee, based on the approval granted by the Board, against receipts with the seal of the Assistant Commissioner, in connection with the conduct of temple festival or for construction, repair or renovation work in the temple, is collection of money in the name of the deity. The purpose of such collection is for the benefit of the deity. Therefore, the amounts collected by the Temple Advisory Committees in the temples under the management of the Board, in connection with the conduct of temple festivals or for construction, repair or renovation work in the temple, which are credited into the account of the Temple Advisory Committee, has to be transferred to the Devaswom fund temporarily. Thereafter, adopting the method of issuing payment cheques from the Devaswom fund, on the basis of payment bills prepared by the Maramath wing of the Board, DBP NO. 17 OF 2025 47 2025:KER:20024 payments can be released to the contractor. By adopting such a procedure, the supervision of the Maramath wing of the Board will be more effective, and the work files can be kept in the Maramath wing, which can be subjected to regular audit by the State Audit Department, annually.

40. In Annexure-O2 order of this Court dated 08.04.2024 in DBA No.2 of 2024, this Court disposed of that DBA filed by the Travancore Devaswom Board seeking an order to grant permission for the construction of Golden Dwajam in Parassala Sree Mahadevar Temple, another temple under the management of Travancore Devaswom Board directed as follows:

"23. In the above circumstances, we deem it appropriate to dispose of this DBA by making it clear that it would be open to the Travancore Devaswom Board to proceed with the construction of the golden Dhwajam in Parassala Sree Mahadeva Temple, subject to the remarks of the 1st respondent Deputy Examiner for Local Fund Audit, strictly in terms of the procedure contemplated in clauses 1 to 11 of Annexure A10 order dated 20.03.2024, after executing a tripartite agreement between Thiruvabharanam Commissioner, the Secretary of the Temple Advisory Committee of Parassala Devaswom and the proprietor of Smart Creations, Chennai, including all necessary clauses as DBP NO. 17 OF 2025 48 2025:KER:20024 indicated in the draft tripartite agreement produced as Annexure R1(i) along with the affidavit filed by the 1 st respondent, after necessary corrections, as indicated in the remarks of the 1st respondent, before the commencement of gold plating works of the Golden Dwajam in Parassala Devaswom. The entire exercise of the preparation of mahazar, transportation, purification, electro-plating process and installation of the Golden Dwajam shall be under the direct supervision of Thiruvabharanam Commissioner, Superintendent of Police (Vigilance & Security), Travancore Devaswom Board, an officer authorised by the 1st respondent Deputy Examiner for Local Fund Audit, Executive Engineer, Thiruvananthapuram, Deputy Devaswom Commissioner, Thiruvananthapuram, Assistant Devaswom Commissioner, Neyyattinkara, Assistant Engineer, Neyyattinkara and Sub Group Officer, Parassala Devaswom and the Secretary of the Temple Advisory Committee. The entire process shall be videographed by the Travancore Devaswom Board and a copy of the video shall be given to the 1st respondent Deputy Examiner for Local Fund Audit and the Secretary of the Temple Advisory Committee.
24. The audited accounts of the installation of the Golden Dwajam in Parassala Devaswom shall be submitted by the Temple Advisory Committee before the Assistant Devaswom Commissioner, within one month from the date of installation of the Golden Dwajam, which shall be subjected to internal audit by the Internal Audit Wing of the Travancore DBP NO. 17 OF 2025 49 2025:KER:20024 Devaswom Board. Thereafter, the audit of accounts in terms of revenue and expenditure incurred on the construction work of the Golden Dwajam in Parassala Devaswom shall be subjected to audit by the Kerala State Audit Department, Travancore Devaswom Board Audit."

41. The learned Senior Counsel for the 2nd respondent Temple Advisory Committee would submit that the Committee is prepared to comply with the directions contained in the decision of this Court in Murukan K.K. [2025 (1) KHC SN 17].

42. Having considered the pleading on record and the submissions made at the Bar, this DBP is disposed of by granting permission to the Travancore Devaswom Board to proceed with the construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple, as per Annexure A1 revised estimate for Rs.1,61,11,000/- and the approval for the revised estimate granted vide Board order No.ROC.1251/24/M1 dated 20.01.2025, as evidenced by Annexure A2 communication dated 24.01.2025, subject to the directions contained in the decision of this Court in Murukan K.K. [2025 (1) KHC SN 17]. The amount kept in the name of the former Temple Advisory Committee for meeting the preliminary expenses as well as the amounts collected DBP NO. 17 OF 2025 50 2025:KER:20024 by the 2nd respondent Temple Advisory Committee from the devotees against sealed coupons issued by the Assistant Commissioner, which are credited into the account of the Temple Advisory Committee, has to be transferred to the Devaswom fund temporarily. Thereafter, adopting the method of issuing payment cheques from the Devaswom fund, on the basis of payment bills prepared by the Maramath wing of the Board, payments can be released to the person concerned. The entire work files shall be kept in the Maramath wing of the Board, which shall be subjected to audit by the State Audit Department. Condition No.(xii) in para.15 of Report No.10 of 2025 of the learned Ombudsman is modified as above. Subject to the above modification, the Board shall proceed with the construction of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple, which shall be undertaken through the 2nd respondent Temple Advisory Committee, subject to the conditions stipulated in para.15 of Report No.10 of 2025 of the learned Ombudsman and the conditions stipulated in para.5 of the counter affidavit dated 03.03.2025 filed by the 1st respondent Senior Deputy Director, DBP NO. 17 OF 2025 51 2025:KER:20024 Kerala State Audit Department, Travancore Devaswom Audit.

43. The draft of the tripartite agreement shall be produced before the 1st respondent Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Audit, for approval, before the commencement of electroplating works of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple. The entire exercise of the preparation of mahazar, transportation, purification, electroplating process and installation of the Golden Dwajam shall be under the direct supervision of Thiruvabharanam Commissioner, Superintendent of Police (Vigilance & Security), Travancore Devaswom Board, an officer authorised by the 1st respondent Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Audit, Executive Engineer, Thiruvananthapuram, Deputy Devaswom Commissioner, Thiruvananthapuram, Assistant Devaswom Commissioner, Varkala, Assistant Engineer, Varkala and the Sub Group Officer, Navayikulam Sree Sankaranarayana Swami Temple and the Secretary of the 2nd respondent Temple Advisory Committee. The entire process shall be videographed by the Travancore Devaswom DBP NO. 17 OF 2025 52 2025:KER:20024 Board and a copy of the video shall be given to the 1st respondent Senior Deputy Director and the Secretary of the 2nd respondent Temple Advisory Committee.

The audit of accounts in terms of revenue and expenditure incurred on the construction work of Golden Dwajam in Navayikulam Sree Sankaranarayana Swami Temple shall be subjected to audit by the Kerala State Audit Department, Travancore Devaswom Board Audit.

Sd/-

ANIL K. NARENDRAN, JUDGE Sd/-

MURALEE KRISHNA S., JUDGE DSV/-

 DBP NO. 17 OF 2025           53                  2025:KER:20024


                     APPENDIX OF DBP 17/2025

PETITIONER'S ANNEXURES   :

Annexure- A1         TRUE COPY OF THE REVISED ESTIMATE DATED NIL
                     PREPARED ON BEHALF OF CHIEF ENGINEER.

Annexure-A2          TRUE COPY OF THE ORDER ROC NO.1593/24/M1
                     DATED 24/01/2025 ISSUED BY THE DEVASWOM

COMMISSIONER COMMUNICATED TO THE ASSISTANT DEVASWOM COMMISSIONER, VARKALA .

Annexure-A3 True copy of the order ROC 1251/24/M dated 20/01/2025 passed by the Travancore Devaswom Board.