O.K. Kochukunju and T.P. Rameshan v. Malabar Devaswom Board and Others

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE ANIL K. NARENDRAN`** ## **`&`** ``` THE HONOURABLE MR.JUSTICE G. GIRISH ``` ``` THURSDAY, THE 8[TH] DAY OF FEBRUARY 2024 / 19TH MAGHA, 1945 ``` ``` WP(C)NO.42397 OF 2022 ``` ## **`PETITIONERS:`** - **`1 O.K.KOCHUKUNJU, AGED 62 YEARS ORANAKUDY, KAMMANA P.O, MANANTHAVADY, WAYANAD 670 645.`** - **`2 T.P. RAMESHAN, THEKKEKKARA, VALLIYOORKAVU, ARATTUTHARA, MANANTHAVADY, WYANAD 670 645.`** ``` BY ADV MOHAN C.MENON ``` ## **`RESPONDENTS:`** - **`1 THE MALABAR DEVASWOM BOARD, REPRESENTED BY ITS SECRETARY, HOUSEFED COMPLEX, ERANJIPALAM P.O, KOZHIKODE 673 006.`** - **`2 THE COMMISSIONER, THE MALABAR DEVASWOM BOARD, HOUSEFED COMPLEX, ERANJIPALAM P.O, KOZHIKODE 673 006.`** - **`3 THE EXECUTIVE OFFICER, SREE VALLIYOORKAVU BHAGAVATHY DEVASWOM, ARATTUTHARA, MANANTHAVADY, WAYANAD 670 645.`** - **`4 T.V. GOVINDAN (ECHOME GOPI), TRUSTEE, THOONGODI VEEDU, ECHOME, PANAMARAM, MANANTHAVADY, WAYANAD, PIN 673 122.`** - **`5 T.K. ANIL KUMAR, TRUSTEE, THEKKEKALATHIL, ARATTUTHARA, MANANTHAVADY, WAYANAD 670 645.`** - **`6 C.V. GIREESH KUMAR, EXECUTIVE OFFICER, THAVOOL, CHENGALAYI,`** 2 W.P.(C)No.42397 of 2022 ``` SREEKANDAPURAM, KANNUR, PIN 670 631 ``` - **`*7 V.K. SALIM [CORRECTED]`** - **`S/O. HUSSAIN KOYA, VAZHAKKAYIL, ATHOLI, PAVITHRAM, KANIYARAM, MANANTHAVADY, WAYANAD 670 645. *[ADDRESS OF THE 7[TH] RESPONDENT IS CORRECTED AS "V.K.SALIM, S/O.HUSSAIN KOYA, VAZHAKKANGIL THAZHEKUNI, KONKANNUR, ATHOLI, KOZHIKODE, PIN 673315" AS PER ORDER DATED 03.03.2022 IN I.A.2/2023 IN WP(C)42397/2022.]`** - **`8 AMAL KRISHNA,`** ``` PAVITHRAM, KANIYARAM, MANANTHAVADY, WAYANAD 670 645. ``` - **`*ADDL.R9 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.`** - **`*ADDL.10 THE PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (DEVASWOM) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.`** - **`*ADDL.11 THE SECRETARY TO GOVERNMENT DEPARTMENT OF CO-OPERATION, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.`** - **`*ADDL.12 THE REGISTRAR OF CO-OPERATIVE SOCIETIES OFFICE OF THE REGISTRAR OF CO-OPERATIVE SOCIETIES, JAWAHAR SAHAKARANA BHAVAN, DPI JUNCTION, THYCAUD P.O., THIRUVANANTHAPURAM - 695 014.`** - **`*ADDL.13 THE DIRECTOR`** - **`KERALA STATE AUDIT DEPARTMENT, VIKAS BHAVAN, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM 695 033.`** - **`*ADDL.14 THE DEPUTY DIRECTOR LOCAL FUND AUDIT, MALABAR DEVASWOM BOARD AUDIT, KOZHIKODE.`** ``` *[ADDL.R9 TO ADDL.R14 ARE SUO MOTU IMPLEADED AS PER ORDER DATED 11.10.2023 IN WP(C) 42397/2022]. ``` ``` BY ADVS.LAKSHMI NARAYAN R. MAHESH V RAMAKRISHNAN JAYAKUMAR NAMBOODIRI T.V R. BINDU (SASTHAMANGALAM) RAJENDRAN T.G T.R.TARIN(K/110/2007) ``` 3 W.P.(C)No.42397 of 2022 ``` PRAVEEN K.S.(K/2191/2021) G.RAJAGOPAL (KUMMANAM)(K/3520/1999) ``` ``` SRI S.RAJMOHAN - SR GOVERNMENT PLEADER ; ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` 4 W.P.(C)No.42397 of 2022 ## **JUDGMENT** ## **Anil K. Narendran, J.** The petitioners are the devotees of Sree Valliyoorkavu Devi, the main deity of Sree Valliyoorkavu Devi Temple in Wayanad District, which is a controlled institution under the 1[st] respondent Malabar Devaswom Board - Sl.No.33 in List A in Appendix I in notification No.HR 3/5691/93 dated 15.02.1994 issued by the Commissioner of erstwhile the Hindu Religious and Charitable Endowments (Administration) Department, Government of Kerala. The petitioners have filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding respondents 1 and 2, namely, Malabar Devaswom Board and its Commissioner, to take appropriate disciplinary and remedial action as envisaged under Sections 20, 39 and 45 of the Madras Hindu Religious and Charitable Endowments Act, 1951 against respondents 4 to 6, after a full-fledged enquiry, keeping away the 4[th] respondent hereditary trustee and the 5[th] respondent non-hereditary trustee from the office, re-compensating the loss sustained to Sree Valliyoorkavu Devaswom from respondents 7 and 8, the Kuthaka holders in connection with the annual temple festival-2022, who have defaulted payments, and directing the 3[rd] respondent 5 W.P.(C)No.42397 of 2022 Executive Officer of Sree Valliyoorkavu Devaswom to withdraw all funds and deposits of the Devaswom from the Co-operative Societies/ Banks/Institutions and redeposit the same in some Nationalised Banks, in order to secure the Devaswom funds. 2. In the writ petition, it is alleged that due to the illegalities and irregularities committed by respondents 4 and 5, with the help of the 6[th] respondent, who was the then Executive Officer of Sree Valliyoorkavu Devaswom, favouring respondents 7 and 8, the Kuthaka holders in connection with the annual temple festival-2022, who have defaulted payments, there occurred a loss of more than 25 lakhs to the Devaswom, in connection with Ulsavam-2022 exhibition, trade fair and ‘chantha lelam’ and also depositing Devaswom funds in Co-operative Societies, and institutions, interested by the Trustees. 3. On 23.12.2022, when this writ petition came up for admission, this Court admitted the matter on file. The learned Standing Counsel for Malabar Devaswom Board took notice for respondents 1 and 2. This Court issued notice by speed post to respondents 3 to 8 returnable within two weeks. The learned Standing Counsel for Malabar Devaswom Board was directed to get instructions. 4. Respondents 4 and 5 have filed a counter affidavit 6 W.P.(C)No.42397 of 2022 dated 15.02.2023, producing therewith Exts.R4(a) to R4(e) documents, opposing the reliefs sought for in this writ petition. The 6[th] respondent has filed a counter affidavit dated 31.05.2023, producing therewith Ext.R6(a) letter dated 11.08.2022. The 8[th] respondent has filed a counter affidavit dated 23.06.2023. The 7[th] respondent has filed a counter affidavit dated 09.07.2023. The petitioner has filed a reply affidavit dated 24.09.2023. The 3[rd] respondent Executive Officer has filed a counter affidavit dated 11.10.2023, producing therewith Exts.R3(a) to R3(b) documents. 5. On 11.10.2023, when this writ petition came up for consideration, the State of Kerala, represented by the Chief Secretary to Government; the Principal Secretary to Government, Revenue (Devaswom) Department; the Secretary to Government, Department of Co-operation; the Registrar of Co-operative Societies; the Director, Kerala State Audit Department; and the Deputy Director, Local Fund Audit, Malabar Devaswom Board Audit were impleaded as additional respondents 9 to 14. The learned Standing Counsel for Malabar Devaswom Board sought time to get instructions on the action, if any, taken by the 2[nd] respondent Commissioner on Ext.P4 report dated 15.10.2022 of the Assistant Commissioner in which the 7 W.P.(C)No.42397 of 2022 irregularity in Sree Valliyoorkavu Devaswom maintaining fixed deposits in Co-operative Societies was specifically pointed out. The 2[nd] respondent Commissioner was directed to explain the circumstances in which the Devaswom funds of the controlled institutions are permitted to be deposited in Co-operative Societies, including Co-operative Societies in which the nonhereditary trustee(s) of the respective Devaswoms are the director(s). 6. On 14.12.2023, the learned Standing Counsel for Malabar Devaswom Board filed I.A.No.4 of 2023 seeking an order to accept Exts.R2(a) Decision No.71 taken by the Malabar Devaswom Board in its meeting held on 17.10.2023 and R2(b) Circular No.H.7/3309/2022/MDB dated 18.10.2023 issued by the Commissioner, Malabar Devaswom Board as additional documents. 7. Heard the learned counsel for the petitioners, the learned Standing Counsel for Malabar Devaswom Board for respondents 1 and 2 and the respective counsel for respondents 3, 4, 5, 6, 7 and 8 and also the learned Senior Government Pleader for additional respondents 9 to 14. 8. 'Deva' means God and 'swom' means ownership in Sanskrit and the term 'Devaswom' denotes the property of God 8 W.P.(C)No.42397 of 2022 in common parlance. [see: **Prayar Gopalakrishnan and another v. State of Kerala and others** - **2018 (1) KHC 536]** 9. 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 fiduciary position of the trustee and his duties and obligations. It is the 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 the 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 9 W.P.(C)No.42397 of 2022 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. 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 10 W.P.(C)No.42397 of 2022 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) 10. 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 Boards, require to be protected and safeguarded by their trustees/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 institutions from wrongful claims or misappropriation. 11 W.P.(C)No.42397 of 2022 ## 11. 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]** a Three-Judge Bench of 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 Division Bench further noticed that the relevant principles under the Hindu law 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 is the guardian of the deity and apart from the revisional jurisdiction under Section 103 of the Kerala Land Reforms Act, 1963, the High Court has inherent jurisdiction and the doctrine of _parens patriae_ will also apply in exercising the jurisdiction. 12. Sree Valliyoorkavu Devi Temple is a controlled institution under the Malabar Devaswom Board, which is a listed temple (Sl.No.33 in List A in Appendix I) in notification No.HR 3/5691/93 dated 15.02.1994 issued by the Commissioner of erstwhile Hindu Religious and Charitable Endowments (Administration) Department. The 4[th] respondent is the hereditary trustee and the 5[th] respondent is the non-hereditary trustee of Sree Valliyoorkavu Devaswom. As held in the 12 W.P.(C)No.42397 of 2022 decisions referred to supra, it is the duty of the trustees, i.e., respondents 4 and 5, to be faithful to the Devaswom and manage, protect and safeguard the interest and properties of the Devaswom, with reasonable diligence. The Malabar Devaswom Board and its officials are duty-bound to exercise their supervisory control in order to ensure that the interests and properties of the Devaswom are protected and safeguarded by its trustees and the employees of the Devaswom. Any act of ‘fence eating the crops’ should be dealt with sternly by the Board and its officials. 13. The document marked as Ext.R4(e) along with the counter affidavit filed by respondents 4 and 5 is a copy of circular No.H9/1637/2010 dated 02.03.2010 issued by the 2[nd] respondent Commissioner, Malabar Devaswom Board. Paragraphs 1, 2 and 18 of that circular read thus; “1. ്ഷേത്രം ്ഷേരിലു്ᩦ എ്ᩤാ ബാ്ഝ് അ്കൗ്ᩂുകളും എക്സികയൂ്ടീവ് ഓഫീസറുടെയും ത്െ്ഹി്ഷബാർഡ് ടെയർമാൻ/മാ്ഷേജിംഗ് ത്െ്ഹി/ത്െ്ഹി/ഫി്റ് ്ഷേഴ്സൺ എ്രിവരുടെ ്ഷജായിേ്റ് അ്കൗ്ᩂിലായിരി ്ഷ്ക്ᩂരാണ്. 2. സഹകരണ ബാ്ഝുകൾ, ്ഷേശസാൽകൃര ബാ്ഝുകൾ/ ്ഷോ്ഷ്ഹാഫീസ് ്ഷസവിംഗ ബാ്ഝുകൾ ടെഡയൂൾഡ് ബാ്ഝ്/ത്െെറി എ്രിവയിൽ ്ഷേത്രം ്ഷേരിലു്ᩦ അ്കൗ്ᩂുകൾ രുെ്ങാവൂ. ഏടര്ഝിലും ്ഷേത്ര്ᩈിേ്, ഇ്ᩈരം ബാ്ഝുകളില്ᩤാടര, അ്കൗ്ᩂുകൾ േിലവിലുട്ᩂ്ഝിൽ, ആയര് ഉെൻ ത്ോബലയ്ᩈിൽ േിർ്ᩈലാ്കി ്ഷമൽ കാണി്ച് ബാ്ഝുകളിൽ ്ഷേത്രം ്ഷേരിൽ അ്കൗ്ᩂുകൾ രുറ്ഷ്ക്ᩂരും അത്േകാരം അ്കൗ്ᩂിടല ബാലൻസ് ്ഷമൽേറ്ഞ േിർ്ᩈലാ്കടെ്ട ഏടര്ഝിലും ബാ്ഝി്ഷല്ക് മാ്ഷ്റ്ᩂരുമാണ്. ഒരു ്ഷേത്ര്ᩈിേ് ഒരു ബാ്ഝിൽ മാത്രടമ 13 W.P.(C)No.42397 of 2022 അ്കൗ്ᩂ് ോെു്ᩦൂ. (എ്രാൽ ്ഽിര േി്ഷേേ്ᩈിേ്ടറ കാരയ്ᩈിൽ കാലാവധി രീരു്ര മുറയ ). xxx xxx xxx 18. ്ഷലാ്കൽ ഫ്ᩂ് വകുെിേ്ടറ ഓഡി്റി്ങ് േെ്ᩈു് ിോയി ഓ്ഷരാ വർെട്ᩈയും ഡിസംബർ 31 വടരയു്ᩦ വരവ് ടെലവ് കണ്കുകളും മ്റു വിശേ വിവര്ങളും ടരാ്ടെു്ᩈ വർെം ടഫത്ബുവരി **മാസം 10-30** രീ്യരി് ം ബ്യടെ്ട ്ഷലാ്കൽ ഫ്ᩂ് അധികാരി്ക് സമർെി്ഷ്ക്ᩂരാണ്. േകർെ് ക്ᩜീെണർ അസി്ഹേ്റ് ക്ᩜീെണർ്ക് സമർെി്ഷ്ക്ᩂരാണ്.” 14. On 03.10.2023, the petitioners have filed a reply affidavit dated 24.09.2023. Paragraph 8 of the reply affidavit reads thus; “8. There is blatant violation of Ext.R4(e) circular issued by the Commissioner dated 02.03.2010. Clauses 1, 2, 8 etc., are flagrantly overlooked. The CPM ruled Co-operative Banks are benefitted by the Devaswom funds and the present-day trend of Co-operative Society deposits in a vacuum is to be judicially taken note of by this Hon’ble Court. The deposits are with Mananthavady Urban Cooperative Society, Kerala Bank, Mananthavady Rural Cooperative Society, Thirunelli Co-operative Temple Employees Society, Co-operative Rural Society, Suseela Gopalan Memorial Vanitha Co-operative Society, Waynad District Temple Employees Co-operative Society and North Waynad Rubber and Agricultural Marketing Society. Crores of Rupees have no security in the CPM administered Cooperative Societies. These facts are borne out from Exts.P2 and P4 reports of the Assistant Commissioner.” 15. On 10.10.2023, when this writ petition came up for consideration, the learned counsel for respondents 4 and 5 sought time to get instructions with specific reference to the 14 W.P.(C)No.42397 of 2022 averments contained in paragraph 8 of the reply affidavit filed by the petitioners. 16. On 11.10.2023, when this writ petition came up for consideration, the learned counsel for respondents 4 and 5 made available for the perusal of this Court the list of Banks/Cooperative Societies in which the savings accounts of Sree Valliyoorkavu Devaswom are being maintained. The said list consists of State Bank of India, Mananthavady Branch - Rs.75,457/in A/c.No.7311; Indian Bank, Mananthavady Branch - Rs.9,37,711/- in A/c.No.1602; Treasury Savings Bank - Rs.60,588/- in A/c.No.1040 and Rs.13,323/- in A/c.No.5434; Mananthavady Farmers Service Co-operative Bank – Rs.82,144.08 in A/c.No.644, Rs.5,156/- in A/c.No.8758 and Rs.79,232/- in A/c.No.7977; Sultan Bathery Co-operative Urban Bank Ltd. - Rs.28,194/in A/c.No.583; Mananthavady Co-operative Urban Society Ltd. – Rs.16,32,074/- in A/c.No.2147; Kerala Bank – Rs.2,20,299/in A/c.No.0998 and Rs.20,17,849/- in A/c.No.0076; Panamaram Service Co-operative Bank Ltd. – Rs.2,401.16 in A/c.No.5442; Mananthavady Co-operative Rural Society Ltd. – Rs.26,08,366/- in A/c.No.0047; Kerala Gramin Bank - Rs.4,695/- in A/c.No.2605; 15 W.P.(C)No.42397 of 2022 Wayanad District Temple Employees Co-operative Society - Rs.4,00,000/- in A/c.No.517; and Suseela Gopalan Co-operative Society - Rs.3,00,000/- in A/c.No.1303. In addition to the above savings accounts, Sree Valliyoorkavu Devaswom has fixed deposits in Sub Treasury, Kerala Bank and also in Co-operative Societies. The list handed over by the learned counsel for respondents 4 and 5 consists of Wayanad District Rubber Marketing Co-operative Society; Farmers’ Co-operative Bank; Suseela Gopalan Co-operative Society; Sub Treasury, Mananthavady; Sultan Bathery Co-operative Bank; Panamaram Co-operative Bank; Wayanad District Temple Employees Co-operative Society; Co-operative Rural Society; Kerala Bank; and Urban Co-operative Society. The amounts in the fixed deposits are not mentioned in the said list. The learned counsel for respondents 4 and 5 handed over a copy of both lists to the learned counsel for the petitioner, the learned Standing Counsel for Malabar Devaswom Board, the learned Senior Government Pleader and the learned counsel for the party respondents. 17. By the order 11.10.2023, the learned counsel for respondents 4 and 5 was directed to place on record a copy of 16 W.P.(C)No.42397 of 2022 the aforesaid lists, along with an application to accept additional documents, furnishing therewith the amount as on date in those savings accounts and fixed deposits. 18. On 11.10.2023, the learned counsel for the petitioners pointed out Ext.P2 report dated 22.08.2022 submitted by the Assistant Commissioner, Thalassery to the 2[nd] respondent Commissioner, Malabar Devaswom Board, wherein it is pointed out that a sum of Rs.65,90,360/- obtained by auctioning the Kuthaka right in the annual festival for the year 2022 is deposited in Kerala Bank and in Co-operative Urban Society. In Ext.P4 report dated 15.10.2022 of the Assistant Commissioner to the 2[nd] respondent Commissioner it is pointed - out that the deposits of Devaswom funds in the Co operative Societies may invite audit objection. The relevant paragraph of Ext.P4 report reads thus; “2022 ടല ്ഷലല്ᩈിൽ 71,80,000/- രൂേ ലഭി്ചരിൽ 28 ലേം രൂേയും വിവിധ ടസാസസ്റികളിലായി ഫികസഡ് ടഡ്ഷൊസി്റ് ആയി. ്ഷകരള ബാ്ഝിൽ േി്രും മ്റു ബാ്ഝു ലിൽ േി്രും രുക മാ്റി േി്ഷേേി്ചി്ടു്ᩦരായി കാണു്രു. ്ഷകാ-ഓേ്ഷറ്റീവ് മൽ ടസാസസ്റി ലിമി്റഡ് (21 ലേം), സുശീല ്ഷഗാോലൻ സ്മാരക വേിര ്ഷകാ-ഓേ്ഷറ്റീവ് (2) ലേം. വയോെ് ജി്ᩤ സെേിംൾ എം്ഷലായീസ് ്ഷകാ-ഓേ്ഷറ്റീവ് ടസാസസ്റി (2ലേം) ്ഷോർ്ᩈ് വയോെ് റബർ & അത്ഗികൾ്ചർ മാർ്ക്റിംഗ് ടസാസസ്റി (3 ലേം) എ്രീ ടസാസസ്റികളിലാണ് േി്ഷേേി്ചി്ടു്ᩦര്. ഇത്രയും രുക വിവിധ സഹകരണ ടസാസസ്റികളിൽ േി്ഷേേി്ചര് ഓഡി്റ് രെ്ᩰവാേ്ᩈിേ് കാരണമാ്ഷയ്കാം. ആയരിോൽ കാലാവധി (1 വർെം) േൂർ്ᩈിയാകു്ര മുറയ ടസാസസ്റികളിയ േി്രും േിൻവലി്ച് മ്റ് ബാ്ഝുകളി്ഷല്ക് മാ്റു് ിേ് ്ഷബാർഡിൽ യു്വമായ രീരുമാേം 17 W.P.(C)No.42397 of 2022 സകട്കാ്ᩦാവു് ാണ്. ഈ ്ഷേത്ര്ᩈിൽ ആടക 28 എ്ᩆം ്ഽിരേി്ഷേേ്ങളിലായി 1,42,98,530/രൂേയുടെ ്ഽിരേി്ഷേ േമുട്ᩂ്ര് കാണു്രു. 2019 ൽ ്ഷലല്ᩈിേ് 85,14,880/-. രൂേ ലഭി്ചിരു്രു. ടെലവ് ഏരാ്ᩂ് 34,25,203/- രൂേയാടണ്രും കാണു്രു. എ്രാൽ 2022 ൽ ്ഷലല്ᩈുക മുഴുവൻ കി്ടിയിട്ᩤ്ര് മാത്രമ്ᩤ. ഏക്ഷേശം ത്ോഥമികമായി വിലയിരു്ᩈിയരിൽ 40 ലേ്ᩈിേ് ്ഷമൽ ടെലവ് വ്രി്ടുമു്ᩂ്. 2020 വടരയു്ᩦ ഓഡി്റ് ഈ മാസം 17 മുരൽ േെ്കു്രു്ᩂ്. 2022 വർെം വടര ഓഡി്റ് േൂർ്ᩈിയാ്കു് ിേ് വർെം കഴി്ഞ ഉെൻ േെേെി സവീകരി്കു് ാണ്. ഓഡി്റ് കഴി്ഞാൽ മാത്ര്ഷമ ഉ്ᩈരവുമായി ബ്യടെ്ട അോകരകൾ സംബ്യി്ച് കൂെുരൽ വയ്വര ലഭി്കുകയു്ᩦടയ്രും ്ഷബാധിെി്കു്രു.” 19. In paragraph 4 of the reply affidavit, the petitioner has stated that the 5[th] respondent, who is a non-hereditary trustee of Sree Valliyoorkavu Devaswom, is a person nominated - by a political party, who is also a Director of Mananthavady Co operative Urban Society controlled by that political party. Paragraph 4 of the reply affidavit reads thus; “4. In 2023, Ulsavam, Chantha Lelam was confirmed for Rs.1.20 Crores (Rs.60.60 lakhs in 2022), Exhibition and Trade Fair was confirmed for Rs.38 lakhs (Rs.22 lakhs in 2022). The reduction of auction amount basing COVID as a reason is flimsy and beyond credibility as the beneficiaries (the 7[th] respondent and the 8[th] respondent) are the direct associates of respondents 4 and 5. The 5[th] respondent non-hereditary trustee is a party nominee; being Mananthavady CPM ruled Local Committee Member and Director of CPM Ruled Mananthavady Co-operative Urban Society.” 20. On 11.10.2023, during the course of arguments, on a query made by this Court, the learned counsel for the 4[th] 18 W.P.(C)No.42397 of 2022 respondent Hereditary Trustee, who is also appearing for the 5[th] respondent Non-Hereditary Trustee, admitted that the 5[th] - respondent is one of the Directors of Mananthavady Urban Co operative Society Ltd. The learned counsel submitted that some of the savings accounts/fixed deposit accounts of Sree Valliyoorkavu Devaswom were opened in Co-operative Societies more than 10 years back. On another query made by this Court, the learned Standing Counsel for Malabar Devaswom Board submitted that, if Devaswom funds are deposited in the accounts - maintained in the Co operative Societies, it is in violation of the terms of Ext.R4(e) circular dated 02.03.2010 issued by the Commissioner, Malabar Devaswom Board. The learned Standing Counsel sought time to get instructions on the action, if any, taken by the 2[nd] respondent Commissioner on Ext.P4 report dated 15.10.2022 of the Assistant Commissioner in which the irregularity in Sree Valliyoorkavu Devaswom maintaining fixed deposits in Co-operative Societies was specifically pointed out. 21. In the order dated 11.10.2023, this Court found that the Devaswom funds of Sree Valliyoorkavu Devaswom are kept in the savings accounts and fixed deposits maintained in various Co-operative Societies, in violation of the terms of Ext.R4(e) circular dated 02.03.2010 issued by the Commissioner, Malabar 19 W.P.(C)No.42397 of 2022 Devaswom Board. Despite the said fact being pointed out in Ext.P4 report dated 15.10.2022 of the Assistant Commissioner, Thalasserry, the Malabar Devaswom Board or the Commissioner has not taken any action on the violation of the terms of Ext.R4(e) circular. 22. After the order of this Court dated 11.10.2023, the Malabar Devaswom Board has taken Exts.R2(a) Decision No.71 in its meeting held on 17.10.2023, based on which the Commissioner, Malabar Devaswom Board issued Ext.R2(b) Circular No.H.7/3309/2022/MDB dated 18.10.2023, which were placed on record along with I.A.No.4 of 2023 filed by Malabar Devaswom Board. In the affidavit filed in support of I.A.No.4 of 2023, it is stated that the temples under the supervisory jurisdiction of the Board are bound to follow the circular dated 02.03.2010 as well as the Rules framed under Section 100(2)(k) of the Madras Hindu Religious and Charitable Endowments Act. In the meeting held on 17.10.2023, the Board has considered the matter and resolved by Ext.R2(a) decision No.71, to issuing a circular reiterating Circular No.H9.1637/2010 dated 02.03.2010; with certain modifications. Accordingly, the Commissioner, Malabar Devaswom Board issued Ext.R2(b) Circular No.H.7/3309/2022/MDB dated 18.10.2023. 20 W.P.(C)No.42397 of 2022 ## 23. Ext.R2(a) decision No.71 taken in the meeting of the ## Malabar Devaswom Board held on 17.10.2023 reads thus; “തീരുമാനം: (71) തീയതി :17/10/2023 ശ്രി വ്ളിയൂർകാവ് ഭഗവതി ദേവസ്വ്ᩈിലെ 2022 വർഷം ആറാ്ട് മദ ാ്഼വം `,` ശ്രേർരന വിരണന ദമള `,` സ്ാ്മ്ᩈിക ഇടരാട് സ്ംബ്യി്ച് അസ്ി്ഹ്ᩙ് ക്മിഷണർ 22.08.2022 ്ᩙ സ്മർ്ᩔി്ച റിദ്ᩔാർ്ട് ദബാർഡ് ദയാഗം വിരേമായി ചർ്ച ലചയ്തു. ഉ്഼വവുമായി ബ്യല്ᩔ്ട സ്ാ്മ്ᩈിക ഇടരാടുകൾ സ്ുതാരയമായും നിയമാനുസ്ൃതവും നട്ᩈു്രതി്ᩙ ദേശ്തഭരണാധികാരികളുലട ഭാഗ്ᩈുനി്രും വീഴ്ച സ്ംഭവി്ചി്ടു്ളതായി ശ്രാഥമികമായി ദയാഗം `.` നടരടികൾ വിെയിരു്ᩈി എ്ഝിെും സ്വീകരി്കു്രതി്ᩙ നിർ്ദി്ി ശ്ട്ഹിമാരുലട കാെയളവിലെ ദേശ്തഭരണം സ്ംബ്യി്ച് വിരേമായ രരിദരാധന നട്ᩈു്രതി്ᩙ സ്ലരഷയൽ ടീമിലന നിദയാഗി്കു്രതി്ᩙ തീരുമാനി്ചു. ശ്രസ്തുത റിദ്ᩔാർ്ടി്ᩙലറ അടി്ഽാന്ᩈിൽ നടരടി സ്വീകരി്കാൻ തീരുമാനി്ചു. ദേശ്ത്ᩈിലെ നിദേര്ങൾ ദകാഓ്ᩔദറ്റീവ് ലസ്ാസസ ികളിൽ നിദേരം നട്ᩈിയത് വസ്തുതാരരമായി രരിയാലണ്ര് ദബാധയല്ᩔടുകയു്ᩂായി. എ്രാൽ ഇതുവലര ഇതു സ്ംബ്യി്ച് ഓഡി്റ് റിദ്ᩔാർ്ടുകളിൽ ഒബ്ജേൻ ഉ്ᩂായി്ടിെല. എ്രിരു്രാെും മെബാർ ദേവസ്വം ദബാർഡി്ᩙ കീഴിലെ രെ ദേശ്ത്ങളിെും ഇ്ᩈരം ദകാ-ഓ്ᩔദറ്റീവ് ലസ്ാസസ ികളിൽ ്ഽിരം നിദേരം നട്ᩈിയതായി ശ്ര്ധയിൽല്ᩔ്ടി്ടു്ᩂ്. രെിരയിന്ᩈിൽ കൂടുതൽ തുക െഭയമാവും എ്ര കാരണ്ᩈാൊണ് രെ ദേശ്തഭരണാധികാരികളും ഇ്ᩈരം നിദേര്ങൾ നട്ᩈിയി്ടു്ളത്. എ്രിരു്രാൽ കൂടി കാൊവധി രൂർ്ᩈിയാവാ്ᩈ ്ഽിര നിദേര്ങൾ രിൻവെി്കുദ്മാൾ രെിരയിന്ᩈിൽ വെിയ തുക ന്ില്ᩔടാൻ ഇടയാവുലമ്രതിനാൽ ഇ്ᩈരം ദകാ-ഓ്ᩔദറ്റീവ് ലസ്ാസസ ികളിൽ നിദേരമാ്കിയി്ടു്ള നിദേര്ങൾ കാൊവധി രൂർ്ᩈിയാകു്ര മുറ്ക് രിൻവെി്ച് ക്മീഷണറുലട സ്ർ്കുെർ ന്മർ. എ്ച്9.1637/2010 തീയതി.02/03/2010 -ലെ ര്ᩂാം അനുദേേ ശ്രകാരമു്ള ്ഽാരന്ങളിദൊ 100(2)(K) ്ഽാരന്ങളിദൊ മാ്റി നിദേരി്കു്രതിനും ദമെിൽ ച്ടശ്രകാരവും സ്ർ്കുെർ ശ്രകാരവുമു്ള ്ഽാരന്ങളിൽ അെലാലത ലസ്ാസസ ികളിൽ നിദേരം നട്ᩈാൻ രാടിലെല്ര് കർരന നിർദ്ദരം ഉൾല്ᩔടു്ᩈി സ്ർ്കുെർ രുറല്ᩔടുവി്കു്രതിനും തീരുമാനി്ചു.” 21 W.P.(C)No.42397 of 2022 ## 24. Ext.R2(b) circular dated 18.10.2023 issued by the Commissioner, Malabar Devaswom Board, based on Ext.R2(a) ## decision of the Board, reads thus; `“` മെബാർ ദേവസ്വം ദബാർഡിനു കീഴിെു്ള ദേശ്ത്ങളിൽ രണമിടരാടുകളും മ്റും സ്ംബ്യി്ച് വിരേമായ മാർ്ഗനിർദ്ദര്ങൾ ദമൽ സ്ൂചന ശ്രകാരം രുറല്ᩔടുവി്ചിരു്രു. ശ്രസ്തുത മാർ്ഗനിർദ്ദര്ങളിൽ താലഴ രറയു്ര കാരയ്ങൾ കൂടി രരിഗണി്ച് മാശ്തദമ ദേശ്തഭരണാധികാരികൾ നടരടികൾ സ്വീകരി്കാൻ രാടു്ളൂ എ്ര് നിഷ്കർഷി്കു്രു. `1)` ദകരള സ്ം്ഽാന സ് കരണ നിയമശ്രകാരം ദേശ്ത്ᩈി്ᩙ സ്മീരമു്ളതും ൊഭകരമായ നിെയിൽ ശ്രവർ്ᩈി്ചു വരു്രതുമായ സ് കരണ ബാ്ഝുകളിൽ അെലാലത `,` ദമെിൽ സ് കരണ നിയമ ശ്രകാരം രജി്ഹർ ലച്യല്ᩔടു്ര ലസ്ാസസ ികളിൽ ദേശ്ത ഫ്ᩂ് ്ഽിരനിദേരമാ്കുകദയാ എസ്.ബി `,` കറ്ᩂ് അ്കൗ്ᩂ് നിെനിർ്ᩈുകദയാ ലച്യാൻ രാടു്ളതെല. `2)` നിെവിൽ ദബാർഡി്ᩙ കീഴിെു്ള ഏലത്ഝിെും ദേശ്ത്ങൾ ദേശ്ത്ᩈി്ᩙലറ ദരരിൽ സ് കരണ ലസ്ാസസ ികളിൽ രണം നിദേരി്ചി്ടു്ള രേം നിദേര കാൊവധി രൂർ്ᩈിയാകു്ര മുറയ ് രിൻവെി്ച് ദമൽ സ്ൂചന സ്ർ്കുെർ നിർദ്ദര ശ്രകാരമു്ള ബാ്ഝുകളിൽ നിദേരിദ്ക്ᩂതാണ്. `3)` ഒരു ദേശ്ത്ᩈി്ᩙ ഒരു ബാ്ഝിൽ മാശ്തദമ അ്കൗ്ᩂ് രാടു്ളൂ എ്ര വയവ്ഽയിൽ ഇളവ് വരു്ᩈി അതയാവരയമു്ള രേം എസ്.ബി അ്കൗ്ᩂുകളുലട എ്ᩆം ഏ്റവും കുറ്ഞ എ്ᩆ്ᩈിൽ നിെനിർ്ᩈണലമ്ര വയവ്ഽയിൽ `,` സ്ർ്കുെറിൽ വയവ്ഽ ലചയ്ത ശ്രകാരമു്ള ഒ്രിെധികം ബാ്ഝുകളിൽ അ്കൗ്ᩂുകൾ ആകാലമ്ര് ദമൽ സ്ൂചന സ്ർ്കുെറിലെ `2-` ാാാം അനുദേേ്ᩈിൽ ദഭേഗതി `”` വരു്ᩈു്രു. 25. We do not propose to consider the legality of Ext.R2(a) decision taken by the Malabar Devaswom Board on 17.10.2023, to the extent of making certain modifications to the earlier circular dated 02.03.2010. Having considered the 22 W.P.(C)No.42397 of 2022 pleadings and materials on record and also the submissions made at the Bar, we deem it appropriate to direct respondents 1 to 3 to take necessary steps to ensure that the Devaswom funds of Sree Valliyoorkavu Devaswom are deposited by its Board of Trustees and the Executive Officer, in Nationalised Banks or Scheduled Banks or other institutions specified in the rules made under Section 100(2)(k) of the Madras Hindu Religious and Charitable Endowments Act, read with circular No.H9.1637/2010 dated 02.03.2010. At the time of audit of accounts, the additional 14[th] respondent Deputy Director, State Audit Department, Malabar Devaswom Audit shall ensure that the deposit of Devaswom funds of Valliyoorkavu Devaswom are strictly in terms of the statutory requirements. Any violation shall be dealt with appropriately with stern action. It would be open to the petitioners to specifically point out the violation of those statutory requirements before the 2[nd] respondent Commissioner, Malabar Devaswom Board, in which event the said respondent shall consider the same and pass appropriate orders thereon, with notice to the petitioners, the Executive Officer of the Valliyoorkavu Devaswom and its Board of Trustees. 26. In case the petitioners are having any specific case for initiating proceedings against the Trustees, either hereditary 23 W.P.(C)No.42397 of 2022 trustee or non-hereditary trustees of Valliyoorkavu Devaswom, it is for them to approach the Deputy Commissioner for invoking his powers under Section 45 of the Madras Hindu Religious and Charitable Endowments Act, in which they can also point out the irregularities, if any, in connection with the grant of Kuthaka rights to respondents 7 and 8 and the default committed by the said respondents in remitting the bid amount. The contentions raised in the counter affidavits filed by respondents 7 and 8 are left open to be raised before the Deputy Commissioner, at the appropriate stage. The writ petition is disposed of with the above directions. Sd/- ## **ANIL K. NARENDRAN, JUDGE** Sd/- **G. GIRISH, JUDGE** AV 24 W.P.(C)No.42397 of 2022 ## **`APPENDIX OF WP(C) 42397/2022`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`EXHIBIT P1`**|**`TRUE COPY OF THE SKETCH OF THE TEMPLE`**| ||**`PREMISES, SHOWING THE LOCATION.`**| |**`EXHIBIT P2`**|**`TRUE COPY OF THE REPORT DATED 22.08.2022`**| ||**`SUBMITTED BY ASST. COMMISSIONER, MALABAR`**| ||**`DEVASWOM BOARD.`**| |**`EXHIBIT P3`**|**`TRUE COPY OF THE ORDER DATED 30.09.2022 OF`**| ||**`THE 2ND RESPONDENT.`**| |**`EXHIBIT P4`**|**`TRUE COPY OF THE REPORT DATED 15.10.2022`**| ||**`SUBMITTED BY THE 3RD RESPONDENT BEFORE THE 2ND`**| ||**`RESPONDENT.`**| |**`RESPONDENT EXHIBITS`**|| |**`EXHIBIT R4(A)`**|**`TRUE COPY OF THE ORDER DATED 12.01.2022`**| ||**`ISSUED BY THE CHAIRPERSON, DISTRICT DISASTER`**| ||**`MANAGEMENT AUTHORITY AND DISTRICT COLLECTOR`**| ||**`WAYANAD TO THE 3RD RESPONDENT.`**| |**`EXHIBIT R4(B)`**|**`TRUE COPY OF THE PUBLIC NOTICE DATED 14-02-`**| ||**`2022 ISSUED BY THE 3RD RESPONDENT IN`**| ||**`MATHRUBHUMI DAILY DATED 16-02-2022.`**| |**`EXHIBIT R4(C)`**|**`TRUE COPY OF THE NOTICE DATED 21-03-2022`**| ||**`ISSUED BY THE 3RD RESPONDENT TO THE 7TH`**| ||**`RESPONDENT.`**| |**`EXHIBIT R4(D)`**|**`TRUE COPY OF THE ORDER OF SUSPENSION DATED`**| ||**`01-10-2022 ISSUED BY THE 3RD RESPONDENT.`**| |**`EXHIBIT R4(E)`**|**`TRUE COPY OF THE CIRCULAR NO.H9/1637/2010`**| ||**`DATED 02-03-2010 ISSUED BY THE 2ND RESPONDENT`**| ||**`COMMISSIONER.`**| |**`EXHIBIT-R6A`**|**`TRUE COPY OF THE LETTER DATED 11.08.2022 FROM`**| ||**`THIS RESPONDENT TO ASSISTANT COMMISSIONER`**| |**`EXHIBIT R3(A).`**|**`TRUE COPY OF THE LIST OF BANKS DATED 30-09-`**| ||**`2023 IN WHICH THIS RESPONDENT TEMPLE IS`**| ||**`HAVING SAVINGS BANK ACCOUNTS ALONG WITH`**| 25 W.P.(C)No.42397 of 2022 ``` ACCOUNT NUMBER AND AMOUNT AS ON 30-09-2023. EXHIBIT R3(B). TRUE COPY OF THE LIST OF BANKS DATED 30-09- 2023 IN WHICH THIS RESPONDENT TEMPLE HAS FIXED DEPOSITS AND SHOWING THE AMOUNTS. ANNEXURE R-2(a) TRUE COPY OF THE DECISION NO.71 THERE WAS TAKEN BY THE BOARD IN ITS MEETING HELD ON 17.10.2023 ANNEXURE R-2(b) TRUE COPY OF THE CIRCULAR DATED 18.10.2023 BEARING NO.H.7/3309/2022/MDB ```