DBP Nos.53 & 54 of 2020

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE ANIL K. NARENDRAN** ## **&** ## **THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR** **TUESDAY, THE 2[ND] DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943** ## **DBP NO.53 OF 2020** **IN THE MATTER PERTAINING TO THE FINANCIAL MISAPPROPRIATION OF THE TEMPLE ADVISORY COMMITTEE FOR THE PERIOD 2016-17 AND 2017-18 OF THE SASTHAMANGALAM MAHADEVAR TEMPLE, THIRUVANANTHAPURAM** ## **PETITIONER:** **M. N. VIJAYAKUMAR, T.C. 9/1364(1), THIRUVATHIRA, PAIPPINMOODU (TEMPLE JUNCTION) SASTHAMANGALAM P. O., THIRUVANANTHAPURAM -10** ## **BY ADV SRI.M.S.AMAL DHARSAN** ## **RESPONDENTS:** - **1 THE DEVASWOM COMMISSIONER, TRAVANCORE DEVASWOM BOARD, THIRUVANANTHAPURAM** - **2 THE TEMPLE ADVISORY COMMITTEE, SASTHAMANGALAM MAHA DEVAR TEMPLE, THIRUVANANTHAPURAM** **BY ADVS.** ## **SRI.G.SANTHOSH KUMAR, SC, TRAVANCORE DEVASWOM BOARD.** ## **OTHER PRESENT:** ## **SRI S.RAJMOHAN- SR GOVT PLEADER;** ## **SRI P. RAMACHANDRAN- AMICUS CURIAE** **THIS DEVASWOM BOARD PETITION HAVING COME UP FOR ADMISSION ON 02.11.2021, ALONG WITH DBP.54/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** DBP Nos.53 & 54 of 2020 2 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE ANIL K. NARENDRAN** ## **&** **THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR** **TUESDAY, THE 2[ND] DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943** **DBP NO.54 OF 2020** **IN THE MATTER PERTAINING TO THE FINANCIAL MISAPPROPRIATION OF THE TEMPLE ADVISORY COMMITTEE FOR THE PERIOD 2012-13 TO 2015-16 OF THE SASTHAMANGALAM MAHADEVAR TEMPLE, THIRUVANANTHAPURAM** ## **PETITIONER:** **THE SECRETARY, TEMPLE ADVISORY COMMITTEE, SASTHAMANGALAM MAHA DEVAR TEMPLE, THIRUVANANTHAPURAM - 695 010** ## **RESPONDENTS:** - **1 THE DEVASWOM COMMISSIONER TRAVANCORE DEVASWOM BOARD, THIRUVANANTHAPURAM** - **2 THE JOINT DIRECTOR KERALA STATE AUDIT DEPARTMENT, TDB AUDIT, THIRUVANANTHAPURAM.** - **3 THE ASSISTANT ACCOUNTS OFFICER TRAVANCORE DEVASWOM BOARD, THIRUVANANTHAPURAM** - **4 K. VENUGOPALAN NAIR FORMER SECRETARY OF THE TAC, SASTHAMANGALAM MAHA DEVA TEMPLE, THIRUVANANTHAPURAM.** - **5 S. VENUGOPALAN NAIR FORMER PRESIDENT, TAC, SASTHAMANGALAM DEVASWOM, UTHRADA MANDIRAM, SASTHAMANGALAM P.O.,** ## **BY ADVS.** DBP Nos.53 & 54 of 2020 3 **GOVERNMENT PLEADER FOR R2 SRI. G.SANTHOSH KUMAR,SC, TDB FOR R1 AND R3 SRI.M.S.AMAL DHARSAN R4 AND R5** ## **SRI P. RAMACHANDRAN- AMICUS CURIAE** **THIS DEVASWOM BOARD PETITION HAVING COME UP FOR ADMISSION ON 02.11.2021, ALONG WITH DBP.53/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** DBP Nos.53 & 54 of 2020 4 ## **O R D E R** ## **Anil K. Narendran, J.** The captioned DBPs pertain to the alleged financial misappropriation by the Temple Advisory Committee of Sasthamangalam Mahadevar Temple, Thiruvananthapuram, under the management of the Travancore Devaswom Board. DBPs are registered based on TDB Report No.42 of 2020 of the learned Ombudsman in Complaint Nos.287 of 2017 and 107 of 2018. In DBP No.53 of 2020, the report pertains to the allegations of financial misappropriation against the Temple Advisory Committee for the period 2016-17 and 2017-18. In DBP No.54 of 2020, the report pertains to the allegations of financial misappropriation against Committee for the period 2012-13 to 2015-16. 2. On 17.12.2020, when these DBPs came up for consideration, this Court issued notice by speed post to the petitioner in the respective petitions and also to respondents 4 and 5, who are the former Secretary and President of the Temple Advisory Committee during the relevant period. The learned Standing Counsel for Travancore Devaswom Board took notice for respondents 1 and 3 and the learned Government 5 DBP Nos.53 & 54 of 2020 Pleader took notice for the 2[nd] respondent. 3. The 1[st] respondent Devaswom Commissioner has filed counter affidavit dated 20.02.2021 in both the DBPs, wherein it is stated that, the records of the Temple Advisory Committee for the relevant period were not produced for audit as they could not be traced out. Strict direction was issued to the Assistant Devaswom Commissioner to make available those records. However, those records could not be traced out, as some of those records were lost in rain. The officers concerned are responsible for proper maintenance of records and as such, any failure to do so would be considered as dereliction of duty, making them liable to be subjected to disciplinary action. However, since the officers responsible for the said lapse had already retired from service, it is impossible to take action against them. 4. On 18.03.2021, after taking note of the stand taken by the 1[st] respondent Devaswom Commissioner in counter affidavits dated 20.02.2021, this Court passed an order directing the said respondent to file a detailed counter affidavit touching the issues involved in these DBPs and the action taken/proposed to take against the erring officers, in DBP Nos.53 & 54 of 2020 6 ## accordance with law. Paragraph 3 of that order dated 18.03.2021 reads thus; “3. …….. On going through the counter affidavits filed in the above DBPs, it is evident that the authorities of TDB are not maintaining the records in a proper and safe manner. There cannot be any doubt with respect to the position that the TDB was bound to take appropriate action against the erring officers. Without taking appropriate and timely action, the Board now takes up the contention that it is impossible to take disciplinary action against the officers who are responsible for the same as they had retired from service. If the officer against whom a serious allegation is raised is on the verge of retirement, it is necessarily for the authorities to ensure that disciplinary action is commenced and completed prior to the retirement. After adopting a lethargic attitude in the matter, the authorities cannot be heard to say that they are now in a hapless situation and no action can be initiated. In such circumstances, we are of the view that the lapse on the part of the authorities who were competent and responsible for taking appropriate action against the erring officers cannot be spared as it is dereliction of duty in discharging supervisory and controlling power from their part which resulted into such a situation. That apart, it is not clear from the counter affidavits as to who were the officers defaulted in discharging their duties or involved directly in the matter and whether anyone of them now continues in service. Taking into DBP Nos.53 & 54 of 2020 7 account the observations made hereinbefore, the Commissioner, TDB shall file a detailed counter affidavit touching the issues involved in the captioned DBPs and the action taken/proposed to take against the erring officers, in accordance with law. We may hasten to add that it is the lethargy on the part of the officers in taking appropriate action that virtually paves way for misappropriation by some TACs. We make such an observation taking note of the number of cases pending before this Court carrying allegations of financial misappropriation against the TACs. Such an affidavit shall be filed within a period of three weeks.” 5. Pursuant to the order dated 18.03.2021, the 1st respondent Devaswom Commissioner has filed an additional counter affidavit dated 22.07.2021 in DBP No.53 of 2020, dealing with the financial misappropriation alleged in both the complaints, i.e., Complaint Nos.287 of 2017 and 107 of 2018. Thereafter, along with the statement filed by the learned Standing Counsel for Travancore Devaswom Board, on behalf of the 1st respondent Devaswom Commissioner, the bank statement of the Temple Advisory Committee for the period 2012-18, obtained from the State Bank of Travancore, Sasthamangalam Branch, is produced as Annexure R1(a). 6. Heard the learned counsel for the petitioner in DBP DBP Nos.53 & 54 of 2020 8 No.53 of 2020, the learned Senior Government Pleader for the Kerala State Audit Department, the learned Standing Counsel for Travancore Devaswom Board, the learned counsel for respondents 4 and 5 in DBP No.54 of 2020, the former Secretary and President of Temple Advisory Committee of Sasthamangalam Mahadevar Temple, and also the learned Amicus Curiae for the learned Ombudsman. 7. Travancore-Cochin Hindu Religious Institutions Act, 1950 enacted by the State Legislature makes provision for the administration, supervision and control of incorporated and unincorporated Devaswoms and of other Hindu Religious Endowments and Funds. As per Section 3 of the Act, the administration of incorporated and unincorporated Devaswoms and of Hindu Religious Endowments and all their properties and funds as well as the fund constituted under the Devaswom Proclamation, 1097 M.E. and the surplus fund constituted under the Devaswom (Amendment) Proclamation, 1122 M.E. which were under the management of the Ruler of Travancore prior to the first day of July, 1949, except the Sree Padmanabhaswamy Temple, Sree Pandaravaka properties and all other properties and funds of the said temple, and the DBP Nos.53 & 54 of 2020 9 management of all institutions which were under the Devaswom Department shall vest in the Travancore Devaswom Board. 8. As per Section 15A of the Act, 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. Section 16 of the Act deals with supervision and control by the Board. As per Section 16, the Board shall, subject to the provisions of Part I of the Act, exercise supervision and control over the acts and proceedings of all officers and servants of the Board and of the Devaswom Department. As per Section 31, subject to the provisions of Part I and the rules made thereunder, the Board shall manage the properties and affairs of the Devaswoms, both incorporated, and unincorporated as heretofore, and arrange DBP Nos.53 & 54 of 2020 10 for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage. 9. Section 31A of the Travancore Cochin Hindu Religious Institutions Act, 1950, by the Amendment Act 5 of 2007, deals with 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 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. The Travancore Devaswom Board framed the rules for the formation of Temple Advisory Committees in temples under the Board. This Court approved the same by the order dated 03.11.2011 in DBA No.153 of 2009. The said Rules were notified vide notification No.ROC-1809/NS dated 30.11.2011 issued by the Travancore Devaswom Board. 10. In **Chandu K. and others v. Travancore** DBP Nos.53 & 54 of 2020 11 **Devaswom Board and others [2021 (3) KHC 379]** a Division Bench of this Court noticed that, with the insertion of Section 31A to the Travancore Cochin Hindu Religious Institutions Act, 1950, by the Amendment Act 5 of 2007, the formation of Temple Advisory Committees in temples has become statutory. The term of office of the Temple Advisory Committee shall be 2 years from the date of approval of the election by the Devaswom Commissioner. However, the Devaswom Commissioner has the authority to extend the term of the committee by one year in case of development works or unavoidable rituals in the temple. The Board will have the power to extend the term by a further period of one year. The term shall not to be extended beyond the period of two years. Thus, the term of the committees is statutorily fixed. The term can be extended by one year or up to two years under certain unavoidable circumstances and no longer. The object of providing duration of office of Temple Advisory Committees in the approved bye laws is to see that timely elections are held and the constitution of the Committees are not delayed. The power of the Devaswom Commissioner or the Board to extend the term of the Temple Advisory Committee which is fixed as DBP Nos.53 & 54 of 2020 12 per the approved bye laws shall not be exercised as a matter of course. They shall call for report regarding the developmental works going on in the temple concerned or the unavoidable rituals to be carried out in the temple concerned and apply their mind to the materials and form a decision as to whether extension of term has to be given or not. 11. The captioned DBPs are registered based on TDB Report No.42 of 2020 of the learned Ombudsman in Complaint Nos.287 of 2017 and 107 of 2018. In DBP No.53 of 2020, the report pertains to the allegations of financial misappropriation against the Temple Advisory Committee of Sasthamangalam Mahadevar Temple for the period 2016-17 and 2017-18. In DBP No.54 of 2020, the report pertains to the allegations of financial misappropriation against the said Committee for the period 2012-13 to 2015-16. 12. Pursuant to the order dated 18.03.2021, the 1st respondent Devaswom Commissioner has filed an additional counter affidavit dated 22.07.2021 in DBP No.53 of 2020, dealing with the financial misappropriation alleged in both the complaints, i.e., Complaint Nos.287 of 2017 and 107 of 2018. Paragraphs 4 to 9 of that statement reads thus; DBP Nos.53 & 54 of 2020 13 “4. It is submitted that the above two DBP are registered pursuant to the TDB Report No. 42 of 2020 in Complaint Nos.287 of 2017 and 107 of 2018. The matters pertains to financial misappropriation by the Temple Advisory Committees, Sasthamangalam for the period 2016-17 and 2017-18 and for the period from 2012-13 to 2015-2016. 5. It may be noted that the complainants and the respondents in the above two petitions are the office bearers of the two committees in different periods. Both complaints contain mutual accusations and counter allegations. As per the direction of the Hon'ble Ombudsman, the Kerala State Audit Department had conducted audit and had filed report before the Ombudsman. 6. It is submitted that the State Audit Department had submitted Audit remarks in Complaint No.287 of 2017, before the Hon'ble Ombudsman on 28.11.2019 which contains 4 paragraphs relating to the accounts of the TAC for the year 2016-17 and 2017-18. Some irregularities have been pointed out in the report. Those are as follows: (A) "Verification of Receipt Accounts-Revenue from Advertisement-Not accounted properly." In this matter suitable steps will be taken to avoid this much of irregularities. A separate clause can be added in the bye law which is proposed to be amended. (B) "Payment made in Excess-Disallowed Rs. 1,370/" Instruction has been issued to the Assistant Devaswom Commissioner to take steps for the recovery of the said amount. (C)"Expenditure towards Coupon Sealing- DBP Nos.53 & 54 of 2020 14 ## Irregular" This was an expense incurred for the traveling charge of the TAC members for the Coupon sealing. This may be excused (D)"Non production of relevant recordsPayments Objected" In order to avoid this type of irregularities in future, suitable directions will be issued. 7. It is submitted that in Complaint No. 107 of 2018, the State Audit Department had submitted audit remarks in 5 paragraphs relating to the accounts during the period of 2015-2016. The main defect mentioned here is that the files were not produced for auditing. 8. It is submitted that the first letter from the Deputy Director State Audit Department on this subject was received only on 11.03.2019. In the said letter, it was stated that even though the Sub Group Officer was asked to produce the statement of accounts of the Temple Advisory Committee of Sasthamangalam Devaswom from 01.04.2012 to 31.03.2018, only a few records were provided. It was requested that the Sub Group Officer, Sasthamangalam may be directed to make available the remaining records as well. Immediately on receipt of the letter, the Devaswom Commissioner had directed the Assistant Devaswom Commissioner to take urgent steps to furnish the same and the Assistant Accounts Officer was also directed to take steps for producing the records. A remainder letter has also been sent on 24.05.2019. On 01.06.2019, a report was received from the office of the Assistant Commissioner, Ulloor. It was stated that the said record were already sent to the Assistant Account Officer, Thiruvananthapuram for auditing. He has requested DBP Nos.53 & 54 of 2020 15 that the Assistant Accounts Officer may be directed to make available for the same. On 01.06.2019, a letter was received from the Assistant Accounts Officer stating that the records in the year of 2016-17, 2017-18 were already submitted before the State Audit Department. On 04.06.2019, a strict instruction has been issued to the Assistant Accounts Officer to produce the remaining records without having any delay. On 06.07.2019, the Assistant Accounts Officer had informed that there was a roof leak at the place where the records were kept and it was reported that the records were damaged due to rain water. 9. It appears that the then Devaswom Commissioner could not take action against the Officer in charge for failing to produce some of the records requested by the audit department and for not keeping records properly. The record show that the authorities concerned could not take further action on the reports of Assistant Accounts Officer that the records have been destroyed by the rain water. Since the concerned officer has already been retired from service, further action could not be initiated at this distance of time. In order to avoid this situation in future suitable direction will be issued to keep the records in proper and safe manner.” 13. Thereafter, the bank statement of the Temple Advisory Committee for the period 2012-18, obtained from the State Bank of Travancore, Sasthamangalam Branch was produced as Annexure R1(a) along with the statement filed on DBP Nos.53 & 54 of 2020 16 behalf of the 1st respondent Devaswom Commissioner in DBP No.53 of 2020. Paragraphs 2 to 6 of that statement reads thus; “2. As per the direction, the Bank statement have been collected from the State Bank of Travancore Sasthamangalam Branch. The Statement shows the transaction of two consecutive committees from 2012 to 2018. Copy of the same is produced herewith and marked as Annexure-R1(a) 3. It is submitted that the main source of income for Temple Advisory Committee is the collection done using the donation coupon given by the Devaswom Board. Though the bye law stipulates that cash must be deposited in a Bank account and all expenses must be paid through bank, this has not been fully complied with. Therefore, it is not possible to come to the conclusion that their accounts are proper only with the bank statement. 4. Although the case contains allegations levelled against each other by members of two committees, it is a fact that the temple underwent a number of developmental activities during the tenure of these two committees. This is done with the money saved from the income collected in the name of the festival held every year. 5. The Pradhikshinavazhi of the temple was laid by ashlar stone in 2016. In 2017, an open stage was built inside the temple compound. A Swarnamughacharthu was presented to the idol with 50 sovereign gold purchased with the revenue collected DBP Nos.53 & 54 of 2020 17 during the period of the committee which was functioning in 2018. The construction of the roof around Nagarthara was done by the committee during the period of 2017. This does not mean that the committee does not have to keep accounts properly. They have submitted all the accounts but some of them have been lost. So it is not possible to blame them or say that the accounts are not proper. 6. It appears that the then Devaswom Commissioner could not take action against the Officer in charge for failing to produce some of the records requested by the audit department and for not keeping records properly. The record show that the then Commissioner did not take further action considering the reports of Assistant Accounts Officer that the records have been destroyed by the rain water. In order to avoid this situation in future suitable directions will be issued to keep the records properly.” 14. As already noticed hereinbefore in DBP No.53 of 2020, the report of the learned Ombudsman pertains to the allegations of financial misappropriation against the Temple Advisory Committee of Sasthamangalam Mahadevar Temple for the period 2016-17 and 2017-18 and in DBP No.54 of 2020 the report pertains to the allegation of financial misappropriation against the Temple Advisory Committee for the period 2012-13 to 2015-16. In Complaint No.287 of 2017, for the period 2016- 18 DBP Nos.53 & 54 of 2020 17 and 2017-18, and Complaint No.107 of 2018, for the period 2012-13 to 2015-16, the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board submitted a common remarks dated 01.08.2019, which was followed by the remarks dated 28.11.2019 and reply dated 22.10.2020. Sri. S. Venugopalan Nair, the former President of the Temple Advisory Committee has filed a reply dated 15.09.2019 to the audit remarks dated 21.03.2019. 15. In TDB Report No.42 of 2020 in Complaint Nos.287 of 2017 and 107 of 2018, the learned Ombudsman considered Annexure O12 audit remarks dated 28.12.2019 and Annexure O13 audit remarks dated 22.10.2020. The relevant portion of TDB Report No.42 of 2020, which deals with Annexure O12 and O13 audit remarks reads thus; “C.No.107 of 2018: Audit remarks dated 22.10.2020 (Annexure O13) is considered as follows: - Para 1: Maramath Works Relevant records not furnished: As regards this paragraph, namely that the maramath works for the period 2014-15 and 2015-16, the relevant records were not furnished to the Audit, in the present situation it has to be presumed that the records are not DBP Nos.53 & 54 of 2020 19 available. Hence appropriate Orders may be passed by the Honourable High Court. Para 2: Revenue from Advertisement published in programme notices - Not accounted - Enquiry suggested: As per this paragraph, revenue from advertisement published in programme notices, the Minutes Book and receipts and payments Account approved by the TAC were also not produced for verification by the Audit and hence they could not verify. Hence it is not possible to consider the issue without the records produced before the Audit and at this distance of time, whether any purpose will be served since the records are stated to have been lost, is left to be decided by the Honourable High Court. Paras 3 & 4: Already closed. Para 5: Non production of Quotation and Agreement – Amount objected – Rs.6,96,000/-. Regarding this para, namely, non-production of quotation and agreement for lights and sounds and arch works done in the Devaswom for the years 201314, 2014-15 and 2015-16, it was stated in the remarks (dated 28.11.2019) that the Master File was not produced. But, it is stated that the above works were done by a Committee after receiving quotation and after making proper agreement with the parties as per practice. The same will be evident on verifying the Master File handed over to the SGO which is also not produced. If it is lost, then no adverse inference can be drawn against the Committee unless the Board has got DBP Nos.53 & 54 of 2020 20 a case that the same is not produced. But, in this case, it is admitted by the Devaswom that many of the records were destroyed in rain. Hence whether this paragraph has to be closed, may be decided and Orders passed by the Honourable High Court. - Para 6: Stage programmes Agreement not produced: This para pertains to the non-production of agreement of Stage Programmes performed during the period. Here also, the Master File said to have been handed over to the SGO, but not produced for audit. Appropriate Orders may be passed by the Honourable High Court. C.No.287 of 2017: Audit remarks dated 28.11.2019 (Annexure O12) is considered as follows: 1. Verification of Receipts Account - Revenue from Advertisement - Not accounted properly: This paragraph pertains to the improper accounting of revenues from various advertisements. Actually, all the advertisements were accounted as a whole, instead of individually. Since this is an improper accounting, the Board may take into account about such wrong practices and to issue necessary guidelines. If only the officer-in-charge of the Devaswom points out these irregularities then and there, the accounts could have been improved. This shows that the officers in the Devaswom have to take more care and attention in the matter of preparation of the accounts by the Committee and necessary instructions have to be taken, failing which appropriate action has to be taken DBP Nos.53 & 54 of 2020 21 and report filed to the higher authorities. The Honourable High Court may pass appropriate Orders in this regard. 2. Payment made in excess – Disallowed Rs.1370/-: Since no reply is filed, recovery may be made. Appropriate orders may be passed by the Honourable High Court. 3. Expenditure towards coupon sealing - Irregular: No reply is filed. Hence the Commissioner may be directed by the Honourable High Court to take appropriate action in this regard. - 4. Non production of relevant records - Payments objected: Regarding Sl. No.1, it is stated that it was a petty work and payee's signature was not made in the receipt. Care may be taken to obtain signature in the receipt and appropriate direction may be issued to the Board to avert such mistakes in future. Sl. Nos. 2 and 3: Local purchases made, but no bills produced: Since the signature of the seller was made in the Register, this can be closed. Appropriate orders may be passed by the Honourable High Court. Sl. Nos. 4, 5 & 6: Purchase of flowers: Since an agreement was executed and the payee's signature was made in the voucher, which agreement was also produced, audit agrees to close the objection. Hence closed. Sl. Nos.7, 8 & 9: Amounts expended for pandal and erection of arch in main road: DBP Nos.53 & 54 of 2020 22 It is stated that the amounts were expended after executing agreement and voucher was signed by the payee. Hence closed. Sl. Nos. 10 & 11: Amount expended for lights & sounds: Closed as per remarks filed by the Audit. Sl. Nos. 12, 13 & 14: Local purchases for which no bills were given: Since seller's signature was made in the Register, this can be closed. Appropriate orders may be passed by the Honourable High Court. Sl. No.15: Amounts expended for purchase of polishing materials for Sreekovil and Sopanam works which includes labour charges, for which no bills are produced: Since labour charges for which no bills can be produced and signature of the concerned party is there in the voucher, this can be closed. Orders may be passed by the Honourable High Court. Sl.No.16: Purchase of petrol for Generator - Bill not produced: However signed voucher is produced. Hence can be closed. Appropriate Orders may be issued. Sl. Nos. 17, 18, 19 & 20: Closed as per remarks of the Audit. Sl. No.21: Local purchase for which no bill produced: Can be considered for closure, if receipts for amounts paid are obtained and produced. Appropriate orders may be passed by the Honourable High Court. Sl. Nos.22 & 23: DBP Nos.53 & 54 of 2020 23 Agreements were executed for the works and contractor's signature was made in the voucher. Hence closed as per remarks of the Audit. 5. Stage programme - Agreement not produced: Closed as per remarks of the Audit. Though the records which were not produced, are sought to be produced by direction. In view of the fact that replies have been filed by the Devaswom stating that available records are already made available and the remaining records were lost or destroyed in rain, no direction can be issued for production of the lost records. To avoid situation like this, records be maintained and computer copy of audit report of the Chartered Accountant be produced by the Temple Advisory Committee for future. Appropriate orders may be passed by the Honourable High Court.” 16. Clause (9) of the Rules framed by the Travancore Devaswom Board for the formation of Temple Advisory Committees in the temples under the management of the Board deals with officer bearers and their duties. Clause (9.1) deals with President, Clause (9.2) deals with Vice President, Clause (9.3.) deals with Secretary and Clause (9.4) deals with Treasurer. Clause (9) of the Rules reads thus; “9. `mchmlnIfpw, NpaXebpw 9. 1. {]knUâv:þ D]tZiIkanXnbpsS tbmK§fn A²y£w hln¡pI, tbmK\S]SnIÄ tcJs¸Sp¯nb an\nSvkn H¸v h¨v AwKoImcw \ÂIpI, kanXnbpsS t]cn {]knUâpw {Sjddpw DBP Nos.53 & 54 of 2020 24 Iq«mbn GsX¦nepw Hcp tZikmÂIrX sjUyqÄUv _m¦n അകക്കൗണണ്ട് Xpd¡pI, tZhkzw t_mÀUnsâ \nÀt±i§Ä A\pkcn¨v kanXn {]hÀ¯n¡p¶p F¶v Dd¸phcp¯pI, kanXnbpsS t\XrXz¯nepÅ ]W¸ncnhv kw_Ôn¨ taÂt\m«w hln¡pI, t_mUv AwKoIcn¡p¶ Imcy§Ä¡p am{Xw \nbam\pkrXw ഫണണ്ട് sNehm¡p¶psh¶v Dd¸phcp¯pI, ]W¸ncnhv IgnªmepS³ XpI \nbam\pkrXw tPmbnâv അകക്കൗണണ്ടിൽ \nt£]n¡p¶p sh¶v Dd¸phcp¯pI, ഭക P\ kuIcymÀYw കക്ഷേത്ര ഉന്നമനതണ്ടിനണ്ട് ]²XnIÄ Bhnjv¡cn¨v t_mÀUnsâ A\paXntbmsS \S¸m¡pI. FÃmw hnizmkhpw klIcWhpw Iq«mbvabpw അഅംഗങ്ങളുടടെയഅം Dd¸m¡n A¨S¡t¯msS D]tZiIkanXn {]hÀ¯n¡p¶p ടവെന്നണ്ട് Dd¸phcp¯pI. 9. 2. sshkv {]knUâv:þ tbmK§Ä IqSpt¼mÄ {]knUâvsâ A`mh¯n tbmK¯n\v A²y£w hln¡pI, tbmK \S]SnIÄ \nb{´n¡pI, tbmK¯nsâ an\nSvkv H¸v h¨v AwKoIcn¡pI. D]tZiIkanXn {]hÀ¯\§fn {]knUâns\ klmbn¡pI. 9. 3. ടസെക്രട്ടറണ്ടി:þ t£{X D]tZiIkanXnbpsS ssZ\wZn\ {]hÀ¯\§Ä \S¯pI, hchpIÄ¡v ckoXv sImSp¡pI, kanXnbpsS AwKoImc¯n\v hnt[bambn NnehpIÄ sN¿pI, NnehpIÄ¡v hu¨dpIÄ FgpXn kq£n¡pI, hchv Nnehv IW¡pIÄ FgpXn kq£n¡pI, kanXnbpsS t]cnepÅ _m¦v അകക്കൗണണ്ട്, sN¡p_p¡v, aäv dn¡mÀUpIÄ apXembh kq£n¡pI. tbmKXocpam\§Ä an\nSvkn tcJs¸Sp¯n {]knUânsâ ssIsbm¸v hm§n kq£n¡pI. kanXnbpsS AwKoImct¯msS tcJIÄ, \nÀtZi§Ä, Adnbn¸pIÄ, At]£IÄ F¶nh tZhkzw A[nIrXÀ ap¼msI kaÀ¸n¡pI. km¼¯nI kamlcWhpw aäpw \S¯p¶Xn\v Un¸mÀ«psaânsâ A\paXn hm§n¨v Bhiyamb Iq¸¬ X¿mdm¡n AknÌâv tZhkzw I½ojWdpsS koÂh¨v kq£n¡pIbpw AXv \nbam\pkrXw D]tbmKn¡p¶p F¶v Dd¸phcp¯pIbpw sN¿pI, ]W¸ncnhpIfpsSbpw hchpsNehpIfpsSbpw hmÀjnI IW¡pIÄ BUnäv \S¯n FÃm hÀjhpw G{]n amkw 30þmw XobXnbv¡v ap¼mbn t_mÀUv A[nIrXcpsS ap¼msI lmPcm¡pI, kanXnbpsS dn¡mÀUpIÄ DBP Nos.53 & 54 of 2020 25 kq£n¡pI, kanXn \nÀt±in¡p¶Xpw, tZhkzw t_mÀUv \nÝbn¡p¶Xpamb tbmK§fn kanXnsb {]Xn\n[oIcn¡pI, {]knUânsâ \nÀt±im\pkcWw kanXn tbmK§Ä hnfn¨v Iq«pI. 9. 4. ടട്രെഷറർ:þ kanXnbpsS t]cn tPmbnâv അകക്കൗണണ്ട് XpS§pI, \nÝnX Bhiy§Ä¡mbn kamlcn¡p¶ ]Ww A¸t¸mÄ _m¦v \nt£]n¡p¶psh¶v Dd¸phcp¯pI. അകക്കൗണണ്ടിൽ hchpsNehpIÄ¡v hu¨dpIÄ kq£n¡p¶psh¶pw, IW¡pIÄ IrXyambn tcJs¸Sp¯n hbv¡p¶psh¶pw D]tbmKn¨ ckoXpIfpsS കക്കൗണർ t^mbnepIfpw D]tbmKn¡m¯ ckoXpIfpw {]tXyIw kq£n¡p¶psh¶pw Dd¸phcp¯pI. D]tZiI kanXnbpsS AwKoImct¯mSpIqSnbpw {]knUâv, sk{I«dn F¶nhcpsS AdnthmSv IqSnbpamWv hchv sNehpIÄ \S¯p¶sX¶v Dd¸p hcp¯pI, ASnb ´ncL«§fn D]tbmKn¡p¶Xn\v kanXnbpsS Xocpam\¯n\v hnt[bambn Bbncw cq]bn Ihnbm¯ XpI ssIhiw hbv¡pI.” 17. The provisions under Clause (9) of the Rules makes it explicitly clear that it is the statutory duty of the President, Secretary and Treasurer of a Temple Advisory Committee constituted under Section 31A of the Travancore-Cochin Hindu Religious Institutions Act to maintain proper records and accounts of the said Committee and submit audited annual accounts before the concerned officer of the Travancore Devaswom Board, before 30[th] April. The Secretary and Treasurer of the Committee are bound to ensure maintenance of proper records and accounts and the President of the Committee is bound to ensure that the functioning of the Committee is in accordance with the directions issued by the DBP Nos.53 & 54 of 2020 26 ## Travancore Devaswom Board. 18. In Complaint No.107 of 2018 paras 3 and 4 of Annexure O13 audit remarks dated 22.10.2020 have already been closed. Para 1 of the audit remarks pertains to nonfurnishing of relevant records of maramath works done during the period 2014-15 and 2015-16. The details of the maramath works are given in Annexure O13 audit remarks. Vide proceedings dated 24.01.2020, the learned Ombudsman directed the Sub Group Officer, Sasthamangalam to file reply as to why the records were not handed over to the State Audit and whether the statement made by the Temple Advisory Committee that the records were handed over to the Sub Group Officer was correct or not. As per Annexure O13 audit remarks, the Sub Group Officer failed to submit any reply to the State Audit on the above aspects. 19. Para 2 of the audit remarks deals with revenue from advertisements published in programme notices. In Annexure O13 audit remarks, it is stated that the minutes book, receipts and accounts approved by the Temple Advisory Committee were not produced before the State Audit for verification. Therefore, the State Audit could not verify the veracity of the DBP Nos.53 & 54 of 2020 27 claim made by the former Secretary of the Temple Advisory Committee on the above aspect. The fact that the advertisement of Benoy Marbles was printed in the festival notice for the year 2016-17 is admitted in the reply dated 06.04.2018 of the Temple Advisory Committee, submitted before the Sub Group Officer. The said fact is also evident from the letter dated 27.04.2018 of the Finance and Accounts Officer addressed to the Devaswom Commissioner. In Annexure O13 audit remarks, it is stated that despite the direction of the learned Ombudsman, the Sub Group Officer has not submitted any reply in this regard to the State Audit. 20. Para 5 of the audit remarks pertains to nonproduction of quotation and agreement for an amount of Rs.6,96,000/-, for lights and sounds and also arch works during 2013-14, 2014-15 and 2015-16. In Annexure O12 audit remarks, it is sated that, as per the reply submitted by the Temple Advisory Committee the above works were undertaken after receiving proper quotations and after entering into proper agreements with the concerned parties, as per the prevailing practice, which can be verified from the master file handed over to the Sub Group Officer, vide proceedings dated 28 DBP Nos.53 & 54 of 2020 01.09.2016. The said master file was not produced for verification before the State Audit. In Annexure O13 audit remarks, it is stated that based on the aforesaid stand taken by the Temple Advisory Committee, the learned Ombudsman directed the Sub Group Officer, Sasthamangalam to verify and report when the master file was received from the Temple Advisory Committee and to submit the same to the State Audit for verification. But, no reply in this regard has been received from the Sub Group Officer and the master file was also not submitted to the State Audit for verification. 21. Para 6 of the audit remarks pertains to nonproduction of agreements of stage programmes performed during the relevant period. In the reply filed by the Temple Advisory Committee, it is stated that, master file was handed over to the Sub Group Officer, vide proceedings dated 01.09.2016, after the expiry of the term of the Temple Advisory Committee. In Annexure O13 audit remarks, it is stated that, despite the direction of the learned Ombudsman, the Sub Group Officer has not filed any reply in this regard. The master file was not submitted to the State Audit for verification. DBP Nos.53 & 54 of 2020 29 22. In view of the provisions under Clause (9) of the Rules framed by the Travancore Devaswom Board for the formation of Temple Advisory Committees under the management of the Board, it is the statutory duty of the President, Secretary and Treasurer of the Temple Advisory Committee to maintain proper records and accounts of the Committee and submit audited annual accounts before the concerned officer of the Board, before 30[th] April. Similarly, the Sub Group Officer has got a duty to ensure that the functioning of the Temple Advisory Committee is in accordance with the directions issued by the Board and that, proper records and accounts are being maintained by the Committee and that, the audited annual accounts of the Committee are submitted before the concerned officer of the Board before 30[th] April. In case, proper records and accounts of the Temple Advisory Committee are not maintained, the office bearers of the committee, namely, its President, Secretary and Treasurer have to be proceeded against, who have to face the consequences on account of their failure in discharging the duties and responsibilities attached to those posts. 23. In the instant case, insofar as the allegations of DBP Nos.53 & 54 of 2020 30 financial misappropriation against the Temple Advisory Committee of Sasthamangalam Mahadevar Temple, referred to hereinbefore in paragraphs 18 to 21 are concerned, it is an admitted fact that the relevant records and audited accounts of the Committee were not submitted before the State Audit. The Sub Group Officer, Sasthamangalam has not chosen to file report before the State Audit as to whether the master file was received from the Temple Advisory Committee, as stated in the reply filed by the Committee. The audit remarks referred to hereinbefore have to be answered appropriately by the Temple Advisory Committee with reference to the relevant records and accounts of the Committee. The explanation offered by the office bearers of the Temple Advisory Committee that the records were damaged due to leakage of rain water through the roof of the building where the records of the Committee were kept cannot be accepted, in the absence of any enquiry conducted by the officers of the Board. If the master file was handed over to the Sub Group Officer, vide proceedings dated 01.09.2016, as stated in the reply filed by the Committee, it could have been traced out from the office of the Sub Group Officer. No attempt has been made to verify whether that 31 DBP Nos.53 & 54 of 2020 master file is available in the office of the Sub Group Officer, who has not even chosen to file any reply before the State Audit on that aspect, despite the directions issued by the learned Ombudsman. 24. In the above circumstances, insofar as the audit remarks referred to hereinbefore at paragraphs 18 to 21 are concerned, we deem it appropriate to direct the 1[st] respondent Devaswom Commissioner to issue notice to the then President, Secretary and Treasurer of the Temple Advisory Committee of Sasthamangalam Mahadevar Temple requiring them to produce the relevant records and accounts of the Committee for the period in question and thereafter take an appropriate decision as to the further course to be taken in the matter, taking note of the statutory duties of the President, Secretary and Treasurer of the Committee under the statutory rules governing the field, after obtaining a report from the Sub Group Officer as to whether the master file has been handed over to the Sub Group Officer, vide proceedings dated 01.09.2016. A decision in this regard shall be taken, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this order. DBP Nos.53 & 54 of 2020 32 25. In Complaint No.287 of 2017, Sl. Nos.10, 11, 17 to 20, 22 and 23 of para 4 of Annexure O12 audit remarks have already been closed by the learned Ombudsman, based on the remarks of the State Audit, as discernible from TDB Report No.42 of 2020. The learned Ombudsman has recommended that Sl.Nos.2 to 9, 12 to 16 and 20 of para 4 of the audit remarks can be closed for the reasons stated in TDB Report No.42 of 2020, which we have already extracted hereinbefore at paragraph 15. Based on the above recommendation made by the learned Ombudsman, Sl.Nos.2 to 9, 12 to 16 and 20 of para 4 of Annexure O12 audit remarks are closed. 26. Para 1 of the audit remarks pertains to improper accounting of revenue from various advertisements. In Annexure O12 audit remarks, it is noticed that, the Temple Advisory Committee has admitted in its reply that revenue from various advertisements was accounted as a whole, instead of accounting individually. In view of the provisions under Clause (9) of the statutory rules governing the field, extracted hereinbefore at paragraph 16, the Committee ought to have accounted the revenue generated from each advertisement separately, with separate receipts. The 1[st] respondent 33 DBP Nos.53 & 54 of 2020 Devaswom Commissioner shall issue a circular requiring the Temple Advisory Committees to follow proper accounting practices. Necessary steps in this regard shall be taken, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this order. 27. Para 2 of the audit remarks pertains to payment of an excess amount of Rs.1,370/- for which no reply has been submitted by the Temple Advisory Committee. Therefore, it is for the 1[st] respondent Devaswom Commissioner to take necessary steps to recover the said amount from the office bearers of the then Committee. Necessary steps in this regard shall be taken, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this order. 28. Para 3 of the audit remarks pertains to the expenditure towards coupons sealing, for which no reply has been submitted by the Temple Advisory Committee. Therefore, it is for the 1[st] respondent Devaswom Commissioner to take an appropriate decision as to the further course to be taken in the matter, with notice to the office bearers of the then Committee. Necessary steps in this regard shall be taken, as expeditiously DBP Nos.53 & 54 of 2020 34 as possible, at any rate, within a period of two months from the date of receipt of a copy of this order. 29. Sl.No.1 of para 4 of the audit remarks pertains to non-production of relevant records for the expenditure made. It is stated in the reply filed by the Temple Advisory Committee that it was a petty work so that the payee's signature was not affixed in the receipt. In Annexure O12 audit remarks, it is stated that modern accounting practice insists on receipt voucher on all transactions. The 1[st] respondent Devaswom Commissioner shall issue a circular requiring the Temple Advisory Committees to follow modern accounting practices on all transactions. Necessary steps in this regard shall be taken, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this order. With the above directions, these DBPs are disposed of. **Sd/-** ## **ANIL K. NARENDRAN, JUDGE** **Sd/P.G. AJITHKUMAR, JUDGE** MIN