Travancore Devaswom Board - Report No. 45 of 2023 in Petition No. 4 of 2023 - Seeking Permission for Revision of the Rate of Prathal Vazhipadu at Vaikom Sree Mahadeva Temple, Vaikom Group - Suo Motu Proceedings Initiated - Reg.

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE ANIL K. NARENDRAN`** ``` & ``` ``` THE HONOURABLE MR.JUSTICE G. GIRISH ``` ``` TUESDAY, THE 5[TH] DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945 DBP NO.108 OF 2023 ``` ``` IN THE MATTER OF TRAVANCORE DEVASWOM BOARD - REPORT NO. 45 OF 2023 IN PETITION NO. 4 OF 2023 - SEEKING PERMISSION FOR REVISION OF THE RATE OF PRATHAL VAZHIPADU AT VAIKKOM SREE MAHADEVA TEMPLE OF VAIKOM GROUP- SUO MOTU PROCEEDINGS INITIATED - REG. ``` ## **`PETITIONER:`** ``` TRAVANCORE DEVASWOM BOARD REPRESENTED BY ITS SECRETARY, DEVASWOM HEAD QUARTERS, NANTHANCODE, THIRUVANANTHAPURAM 695003 ``` ## **`RESPONDENT:`** ``` THE DEPUTY EXAMINER FOR LOCAL FUND AUDIT KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM BOARD AUDIT, TRAVANCORE DEVASWOM HEAD QUARTERS, NANTHANCODE, KOWDIAR POST, THIRUVANANTHAPURAM 695003 ``` ``` SRI S.RAJMOHAN - SR GOVERNMENT PLEADER ; SRI G.SANTHOSH KUMAR- STANDING COUNSEL, TDB SRI P.RAMACHANDRAN- AMICUS CURIAE FOR OMBUDSMAN ``` ``` THIS DEVASWOM BOARD PETITION HAVING COME UP FOR ADMISSION ON 05.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` 2 DBP No.108 of 2023 ## **ORDER** ## **Anil K. Narendran, J.** The Travancore Devaswom Board filed Petition No.4 of 2023 before the learned Ombudsman seeking revision in the rate of ‘Prathal’ vazhipadu at Vaikom Sree Mahadeva Temple, which is a temple under the management of the Board, under Vaikom Group. In that petition, sanction was sought for revision in the rate of ‘Prathal’ vazhipadu as Rs.5,000/-, out of which Rs.3,340/- is towards supplier cost, Rs.460/- towards Sramadakshina and Rs.1,200/- towards Muthalkootu. 2. In the affidavit filed in support of Petition No.4 of 2023, it is stated that the Board, vide order No.DB.ROC. 10416/12/Suit/NS dated 01.04.2016, had earlier fixed the rate of Prathal Vazhipadu as Rs.3,500/- per Para (Rs.2,190/- towards Supplier Charges, Rs.460/- towards Sramadakshina and Rs.850/towards Mutlhalkootu). The Administrative Officer, Vaikom Sree Mahadeva Temple, forwarded a proposal to the Devaswom Commissioner, through the Assistant Commissioner, Vaikom, for revising the rate of Prathal Vazhipadu, since it has become impossible to conduct that Vazhipadu as per the quality and quantity, with the prevailing rate, which is causing personal loss. The proposal statement prepared by the Administrative Officer, 3 DBP No.108 of 2023 Vaikom, Assistant Commissioner, Vaikom and the Deputy Commissioner, Vaikom, was forwarded to the Devaswom Commissioner, by the Deputy Commissioner, Vaikom, vide Annexure A report dated 31.12.2021. In that report, the Deputy Commissioner, Vaikom, reported the necessity to revise the rate of Prathal Vazhipadu, considering the hike in the price of groceries and vegetables. In the Proposal Statement prepared, the necessity to revise the rate of Prathal Vazhipadu as Rs.5,000/- per Para (Rs.3,340/towards supplier cost, Rs.460/towards Sramadakshina and Rs.1,200/ towards Muthalkootu) has been stated. The groceries and vegetables for preparing items like rice, sambhar, kaalan, buttermilk, rasam, avial, kichadi, pachadi, olan, thoran, pickle, upperi, sharkara varatti, pappad, pazha pradhaman are required. Apart from that curd, plantain leaf, firewood, coconut shell wooden cooking ladle (chiratta thavi), rice basket (chottukutta) are required. Moreover, betel of the previous day, pak, tobacco, rice measuring ceremony expenses are also required for conducting Prathal Vazhipadu. Therefore, for preparing Prathal vazhipadu, which includes 10 curry and payasam, atleast 28 grocery items and 21 vegetable items are essential. Apart from that, betel, pak, tobacco, bamboo basket, three coconut shell wooden cooking ladle (chiratta thavi) are also required. With the 4 DBP No.108 of 2023 present market rate of the aforesaid items, it is not possible to maintain the quality of the Prathal Vazhipadu, as the rate of all the items has increased at least 75% than that of the year 2016. The Assistant Commissioner, Vaikom, vide Annexure B letter dated 13.01.2022, addressed to the Devaswom Commissioner, has recommended the necessity to revise the Vazhipadu rate. Apart from that, in Annexure B letter dated 13.01.2022, the Assistant Commissioner has also recommended the necessity to exclude Prathal Vazhipadu from SCSR (Supplier Cost Savings Return). The Finance Commissioner, vide Annexure C remarks dated 01.02.2022, has recommended for revision of the rate of Prathal Vazhipadu. In the affidavit filed in support of Petition No.4 of 2023, it is stated that, based on Annexures A, B and C, the Devaswom Commissioner submitted Annexure D report dated 02.02.2022 to the Secretary of the Board, recommending the necessity for revision of the rate of Prathal Vazhipadu, as well as the necessity for excluding it from SCSR (Supplier Cost Savings Return). It was also recommended that, as the incinerator in Vaikom Devaswom is not presently working, for effective disposal of the used plantain leaves and other waste, a cleaning rate of Rs.400/- can also be realised per Para from the devotees who offer the Vazhipadu. The Board, on 19.02.2022, examined the matter and decided to exclude 5 DBP No.108 of 2023 Prathal Vazhipadu of Vaikom Sree Mahadeva Temple from SCSR (Supplier Cost Savings Return) and accepted the revision of rate of that vazhipadu, as recommended in Annexure D, vide Annexure E decision dated 19.02.2022, and authorised the Law Officer to take necessary steps for getting sanction. Accordingly, the Board filed Petition No.4 of 2023, seeking approval for enhancement of the rate of Prathal Vazhipadu in Vaikkom Sree Mahadeva Temple as Rs.5,000/- per Para (Rs.3,340/- towards supplier cost, Rs.460/towards Sramadakshina and Rs.1,200/ towards Muthalkootu), as against Rs.3,500/- per Para (Rs.2,190/- towards Supplier Charges, Rs.460/towards Sramadakshina and Rs.850/towards Mutlhalkootu) fixed in the year 2016, vide order No.DB.ROC. 10416/12/Suit/NS dated 01.04.2016. 3. The respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit, has filed a statement dated 21.09.2023 in Petition No.4 of 2023, wherein it is stated that in the proposal of the Administrative Officer, the rate of Prathal Vazhipadu was proposed to be enhanced from Rs.3,500/- to Rs.5,000/- per Para. The amount Rs.5,000/- is further bifurcated as Rs.3,540/- towards supplier cost (i.e., the price of raw materials), Rs.460/towards Sramadhakshina and Rs.1,000/towards 'Muthalkootu' to the Board. Besides, the Administrative Officer also 6 DBP No.108 of 2023 requested to exclude Prathal Vazhipadu from the SCSR (Supplier Cost Savings Return). As per the proposal, the necessity for enhancement of the rate is due to the hike in the price of groceries and vegetables. Paragraphs 5 to 9 of the statement dated 21.09.2023 filed by the respondent read thus; 5. The Assistant Commissioner, Vaikom, in his report to the Devaswom Commissioner (submitted as Annexure B of the petition) endorsed the proposal of the Administrative Officer. As the per the same, it is stated that for preparing the Prathal Vazhipadu which includes 10 curry and payasam, at least 28 items of grocery and 21 items of vegetables are essential. Apart from that betel, arecanut, tobaco, bamboo basket, coconut shell, wooden cooking laddle (Chiratta Thavi) are also required. With the present market rates of the aforesaid items, it is not possible to maintain the quality of the Prathal Vazhipadu as the rate of all these items have been increased to atleast 75% compared to the rate of 2016. It can be assimilated from the said report of the Assistant Commissioner that at least 60 people have to be fed as part of Prathal Vazhipad. In addition to this it is also stated that as the Incinerator of the said Devaswom is not presently working, for effective disposal of the used Plantain leaf and other waste, a cleaning rate of Rs.400/- can also be realized per 'parra' from the devotees who offers the Vazhipadu. Accordingly the Deputy Devaswom Commissioner, Vaikom also recommended the proposal of the Administrative officer and forwarded the same to Devaswom Commissioner. (submitted as Annexure A of the petition). 6. Subsequently the file was forwarded by Devaswom 7 DBP No.108 of 2023 Commissioner to the Finance & Accounts Officer of the Travancore Devaswom Board for remarks. He effected a change of rate in the proposal i.e., by reducing the supplier cost from 3540 to 3340 and increasing the Muthalkottu from 1000 to 1200. The Finance and Account Officer also endorsed the exclusion of Prathal Vazhipadu from SCSR norms. 7. By considering all these, the Devaswom Commissioner had submitted letter before the Secretary of TDB wherein it is stated that the enhancement of the rate of ‘Prathal Vazhipadu' shall be considered by the Board. Accordingly decision was taken by the Board wherein it approved to enhance the rate of ‘Prathal Vazhipadu' from Rs.3,500/- to Rs.5,000/- per 'Para'. The rate was bifurcated as Rs.3340/- as Supplier Cost, Rs.460/- as Sramadhakshina and Rs.1,200/- as Muthalkootu to Board. (submitted as Annexure E of the petition). 8. The Honourable High Court vide it's Judgment dated 05.01.2018 in W.P(C) No.15406 and 18484 of 2017 explicitly made it clear that as and when necessity arises to enhance the vazhipadu rates, the Devaswom Board shall bring it to the notice of the Honourable Ombudsman and based on the report of the Honourable Ombudsman appropriate orders would be passed by the Honourable High Court so as to meet the need of the hour. On pursuance of the same, Board had filed the petition before Honourable Ombudsman and Audit Department was impleaded as the Respondent accordingly. 9. Audit had examined the petition and the supporting annexure documents submitted by the Board. Based on this, the following remarks are put forwarded for the kind consideration of Honourable Ombudsman. a. As per the affidavit submitted, it is seen that the rate of 'Prathal Vazhipadu' was last revised in 2016. As per the 8 DBP No.108 of 2023 ROC.No.10416/12/suit/NS dated 01.04.2016, Board had formed a permanent committee for verifying the Vazhipadu proposal. The committee consist of Devaswom Commissioner as Chairman and Finance & Accounts Officer and Deputy Commissioner concerned as it's members. Here all of them had verified the Vazhipadu proposal and gave their concurrence. The percentage of hike of the Vazhipadu rate is tabulated as follows. |Particulars|Existing<br>Rate|Proposed<br>Rate|%<br>of<br>Increase| |---|---|---|---| |Muthalkootu|850|1200|41.18%| |Supplier Cost|2190|3340|52.51%| |Sramadhakshina|460|460|No<br>change| |Total Rate|3500|5000|42.86%| b. Board also approved the exclusion of the Vazhipadu form Supplier Cost Savings Return on the basis of reason stated in the report of Asst. Devaswom Commissioner (AnnexureB of the petition). In the report, it is stated that when adding the rate of Prathal Vazhipadu in DFF No.7 register (i.e. daily collection register), the total receipts of the day definitely crosses the limit of Rs.10,000/-. So the administrative officer has to remit extra 45% from their supplier cost as per the prevailing Board order (which is termed as SCSR). Hence it may affect the quality of the vazhipadu, the proposal of Travancore Devaswom Board to exclude it from the SCSR norms may kindly be accepted. c. It is pertinent to note that the report of Asst. Devaswom Commissioner also seeks to levy an extra 400 rupees for cleaning charge from the devotees. The reason for this is stated as the failure of functioning of incinerator in Vaikom Devaswom. But the Board order approved the vazhipadu rate (Annexure-E of the petition) kept silence in this 9 DBP No.108 of 2023 matter. In this context, it may be sought clarification from the Board regarding the following aspects. - i. Details of the incinerator i.e., year of establishment, total cost. ii. Reason and circumstances of failure of Incinerator. Details of remedial measures taken and it's present status. iii. Opinion of Board for levying such an extra charge of Rs.400/- from devotees as cleaning charge.” 4. After conducting an enquiry, the learned Ombudsman has submitted Report No.45 of 2023 dated 29.09.2023 in Petition No.4 of 2023. Paragraphs 2 to 6 of that report read thus; “2. This petition is filed seeking for a revision of the rate of Prathal Vazhipadu at Vaikom Sree Mahadeva Temple, Vaikom Group. The petition is supported by an affidavit filed by Sri. G. Baiju, the present Secretary of the Travancore Devaswom Board. It is averred that as per the Board Order issued in 2016, the rate of Prathal Vazhipadu per Para was fixed at Rs.3,500/- which was segregated as Rs.2,190/- towards Supplier Charges, Rs. 460/- towards Sramadakshina and Rs.850/ towards Muthalkoottu. A proposal was made to the Devaswom Commissioner by the Administrative Officer of Vaikom Sree Mahadeva Temple seeking revision of the rate of Prathal Vazhipadu fixed as early as in 2016. It is stated in the proposal that it has become impossible to conduct the Vazhipadu maintaining the quality and quantity with the prevailing rate and the same is causing personal loss. Eventually, the proposal was made over to the Devaswom Commissioner through the Deputy Devaswom Commissioner, Vaikom. Copy of the report of the Deputy Devaswom 10 DBP No.108 of 2023 Commissioner, Vaikom along with the proposal statement before the Devaswom Commissioner is produced as Annexure A to the petition. In the report, the Deputy Devaswom Commissioner points out the necessity to revise the rate considering the hike in the price of grocery and other items. The proposal is to increase the amount to Rs.5,000/- (Rs. 3,340/- towards supplier cost, Rs. 460/towards Sramadakshina and Rs.1,200/towards Muthalkoottu). The cost of the grocery items necessary for preparation of the Prathal has increased considerably after 2016. It is stated that more than 10 curries are prepared besides payasam and at least 28 items of grocery and 21 items of vegetables are essential. Hence to maintain the quality of the Vazhipadu the rate now in existence may not be sufficient as the cost of these items have increased at least 75% since 2016. There is also a recommendation by the Devaswom Assistant Commissioner to exclude the Prathal Vazhipadu from the SCSR (Supplier Cost Savings Return). The report of the Assistant Devaswom Commissioner is produced as Annexure B along with the petition. The Finance Commissioner, as per Annexure C remarks, has also recommended revision of the rate of the Prathal. Based on Annexures A, B & C the Devaswom Commissioner has submitted Annexure D report to the Secretary recommending the revision based on necessity. It is stated that as the incinerator of the Devaswom is not working at present, for effective disposal of the used plantain leaves and other waste, a cleaning rate of Rs. 400/- can also be realized per Para from the devotees who offer the vazhipadu. The Board examined the matter and decided to exclude the Prathal Vazhipadu Sree Maha Deva Temple from 11 DBP No.108 of 2023 the SCSR and accepted the rate of revision of the Vazhipadu as stated in Annexure-D. The Law Officer was authorised to take follow up steps for getting necessary sanction. Hence this petition. 3. The State Audit, Travancore Devaswom Board filed their remarks which is marked as Annexure O1. In their remarks, they have stated in Para 9 that the rate of Prathal Vazhipadu was lastly revised in 2016. The Board has formed a permanent committee for verifying the Vazhipadu proposal consisting of the Devaswom Commissioner as Chairman and Finance & Accounts Officer and Deputy Commissioner concerned as its members and concurrence was given by the Committee for the Vazhipadu proposal. The percentage of hike of the Vazhipadu rate is shown in the tabulated column. The Muthalkoottu proposed to be increased is to Rs. 1,200/from Rs. 850/- and the increase is 41.18%. For the Supplier cost the proposed rate is Rs.3,340/- and the existing rate is Rs.2,190/. The increase is 52.51%. For Sramadakshina, there is no proposal for increase. Hence the total expense is Rs.5,000/- in the place of Rs.3,500/-. It is pointed out that the total receipts of the day crosses the limit of Rs.10,000/-. So the Administrative Officer has to remit extra 45% from their supplier cost as the prevailing Board order and hence it may affect the quality of the Vazhipad. Hence the proposal of the Board to exclude it from the SCSR norms can be accepted, it is stated. 4. The reason for collecting an amount of Rs.400/- from the devotees towards cleaning charges is that the incinerator of the Vaikom Devaswom is not functioning. The Board has kept silent in this regard despite the suggestion that the incinerator should be repaired. During the course of 12 DBP No.108 of 2023 discussion today, the learned counsel appearing for the Board submitted that the Board has already taken a decision not to levy Rs.400/- as cleaning charges from the devotees. Hence this has to be excluded from revision. 5. It is submitted that though the Vazhipadu rate was revised in 2016, the price of the commodities required for preparation of the Nivedyam has considerably increased. It has to be noticed that Prathal Vazhipadu offered in the Temple in 2016 was restricted to one Para per day. Now the Thanthri has permitted to conduct at least 10 Nos. of Prathal Vazhipadu in the Temple. Therefore, if there are more number of devotees offering Vazhipadu, naturally, the income received from the Vazhipadu will be much more than the income in 2016. However, no data is furnished to compare the estimated increase in the income from this Vazhipadu. Whether the same is relevant in determining as to the justifiability of the increase in the rate is left to be considered by the Honourable High Court. Hence the Board may be directed to furnish such details and after considering the same, the Honourable High Court may pass appropriate orders. 6. It has come to my notice that W.P.(C)No.18418 of 2022 was filed on the issue regarding the number of Paras per day towards Vazhipadu and also requesting some control to be made in the number of Paras limiting to 5 to 8 numbers in week days and 10 to 12 during weekends and it seems some restrictions are made on a trial basis. If the number of Paras increases, naturally, the income to that extent would multiply which may have a bearing in the ultimate result by way of revision.” 5. On 07.11.2023, when this DBP came up for 13 DBP No.108 of 2023 consideration, the learned Senior Government Pleader sought time to file the remarks of the respondent Deputy Examiner for Local Fund Audit. The learned Standing Counsel for Travancore Devaswom Board sought time to file an affidavit on behalf of the Board with reference to paragraphs 4 to 6 of the report of the learned Ombudsman. 6. The Secretary of the Travancore Devaswom Board filed an affidavit dated 23.11.2023. Paragraphs 2 to 4 of that affidavit read thus; “2. It is submitted that the aforesaid D.B.P was registered based on Report No.45/2023 submitted by the Hon'ble Ombudsman for Travancore and Cochin Devaswom Boards in the matter of permission for revision of the rate of Prathal Vazhipadu at Vaikkom Sree Mahadeva Temple. The Board vide order No.2 D.B.ROC 10416/12/Suit/NS dated 01.04.2016 had earlier fixed the rate of the Prathal Vazhipadu Rs.3500/- per Para which was segregated as Rs.2,190/- towards Supplier Charges, Rs.460/- towards Sramadakshina and Rs.850/- towards Muthalkootu as per Annexure-A report, the Deputy Devaswom Commissioner, Vaikkom had reported the necessity to revise the rate of 'Prathal Vazhipadu' considering the hike in the price of the grocery and vegetables. As per the Proposal Statement prepared it has been stated the necessity to re-fix the Vazhipadu amount of Prathal Vazhipadu as Rs.5,000/(Rs.3,340/towards supplier cost, Rs.460/towards Sramadakshina and Rs.1200/- towards Muthalkootu). The grocery and vegetables for preparing items like rice, 14 DBP No.108 of 2023 sambhar, kaalan, Buttermilk, Rasam, Avial, Kichadi, Pachadi, Olan, Thoran, Pickle, Upperi, Sharkara varatti, Pappad, Pazha Pradhaman are required. Apart from that Curd, Plantain leaf, Firewood, Coconut Shell wooden cooking ladle (Chiratta thavi), Rice Basket (Chottukutta) are required. Moreover betel of the previous day, Pak, Tobacco, Rice measuring ceremony expenses are also required for conducting Prathal Vazhipadu. Therefore for preparing the prathal vazhipadu which includes 10 curry and payasam, atleast 28 items of grocery and 21 items of vegetables are essential. Apart from that betel, pak, tobacco, Bamboo basket, Coconut Shell wooden cooking ladle (Chiratta thavi) three in nos. are also required. 3. It may be noted that now even though the number of devotees offering the Prathal Vazhipadu has increased, at the same time the rate of each items has also increased considerably to a large extent. With the present market rates of the aforesaid items, it is not possible to maintain the quality of the Prathal Vazhipadu as the rate of all the items have been increased to atleast 75% than of the year 2016. For example, the price of rice per kg during 2016 was Rs.23/- but now it is Rs.53/. Similarly, the price of Daal was Rs.60/- during 2016 but now it is Rs.130/. Rate of Plantain leaf was Rs.90/- for 100 Nos. But now it is Rs.250/-. Rate of Red Chilly (Dried) was Rs.40/- during 2016 but now it is Rs.330/-. 4. It is submitted that apart from the expenses required for grocery and vegetables for preparing prathal, additional expenses are also required for cleaning Ootupura and desk as well as for washing plates. Therefore to maintain the quality of the Prathal Vazhipadu, it is highly necessary that 15 DBP No.108 of 2023 necessary permission may be granted for enhancing the rate of Prathal vazhipadu. The respondent had already filed their remarks before the learned Ombudsman and it is after taking note of the said aspects only report was submitted by the learned Ombudsman before this Hon'ble Court and the instant DBP is registered. Therefore taking note of the fact that Ashtami festival which is to be held on 05.12.2023, this DBP may be allowed in the interest of Justice.” 7. Heard the learned Standing Counsel for the petitioner, the learned Senior Government Pleader for the respondent and also the learned Amicus Curiae for the learned Ombudsman. 8. 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. Sabarimala Devaswom is an incorporated Devaswom mentioned in Schedule I of the Act, under Chengannur Group, Pathanamthitta Taluk. 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 16 DBP No.108 of 2023 Pandaravaka properties and all other properties and funds of the said temple, and the management of all institutions which were under the Devaswom Department shall vest in the Travancore Devaswom Board. 9. 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 for the conduct of the daily worship and ceremonies and of the festivals in every temple 17 DBP No.108 of 2023 according to its usage. 10. In **Rajani P. Kuttan and another v. State of Kerala and others [2021 (6) KHC 513]** a Division Bench of this Court noticed that among the 1250 Temples managed by the Travancore Devaswom Board, only 60 major Temples are self-sufficient and the rest are being managed utilising the surplus income from Sabarimala Devaswom. The total number of sanctioned posts in various categories in the Travancore Devaswom Board is 5692 and the total number of pensioners is 5749. The major source of revenue of the Travancore Devaswom Board is the income received by way of offering by the devotees, the amount received from vazhipadu and the revenue generated through the auction of temple premises for various activities in connection with rituals and festivals in the Temples. Paragraph 59 of the said decision reads thus; “59. The Financial position of the Devaswom Board:- The competent officer of the Devaswom Board filed an affidavit dated 14.06.2021 stating its financial position. It is submitted that there are 1250 temples under the Administrative Control of the Devaswom Board. The total number of sanctioned posts in various categories in the Devaswom Board is 5692, and the total number of pensioners is 5749. It is further submitted that the major sources of revenue of the Devaswom Board are the income received by way of offerings from devotees, the amount 18 DBP No.108 of 2023 received from vazhipadu, and the revenue generated through the auction of the temple premises for various activities in connection with rituals and festivals in the temples. Besides this, the Devaswom Board gets an approximate sum of 14 crores per annum by way of the rent of the buildings owned by it. The annual contribution from the State Government under Article 290A of the Constitution of India is Rs.80 lakhs. It is further submitted that among the 1250 temples managed by the Devaswom - Board, only 60 major temples are self sufficient, and the rest are being managed utilising the surplus income from Sabarimala Devaswom. Now, due to the spread of the Covid-19 pandemic, the temples remain closed, and the major source of income has come down. The Devaswom Board is finding it difficult even to pay the salary of the existing employees. The pleadings regarding the financial position of the Devaswom Board in the affidavit dated 14.06.2021 have not been controverted by the petitioners.” (underline supplied) 11. In **Suresh Kumar and another v. Travancore Devaswom Board and others** [W.P.(C)No.19098 of 2016 - judgment dated 02.06.2016] a Division Bench of this Court observed that, insofar as the rates of Vazhipadu items are concerned, the Courts cannot substitute its wisdom or ideas about the rates for commodities or articles or for performance of poojas utilising articles and materials. It would not be wise for the judiciary to step into that area, unless of course it is shown that the action has been taken in a totally perverse and unreasonable 19 DBP No.108 of 2023 manner unguided by any yardstick whatsoever. There is some classification between what is called 'Muthalkkoottu' and the price of articles or dravyam for the poojas, homams, etc. Muthalkkoottu represents the amount which will go to the account of the Travancore Devaswom Board. This cannot be equated as the amount specifically due for the purpose of the activity being carried on in connection with each pooja or homam. It is this Muthalkkoottu that adds on to the income of the Travancore Devaswom Board which will have to be appropriately utilised for running the different establishments of the Board and also for paying salaries and supporting the infrastructure and activities of the Board. Therefore, a revision in Muthalkkoottu cannot ipso facto be treated as something that requires intervention through judicial power. Insofar as the price of dravyams, etc., are concerned, it depends on various aspects that may also depend upon the local conditions. 12. Under the provisions of the Travancore-Cochin Hindu Religious Institutions Act, the Board is duty bound to see that the regular traditional rites and ceremonies according to the practice prevalent in Vaikom Sree Mahadeva Temple are performed promptly; to monitor whether the administrative officials and the employees, and also the employees connected with religious rites 20 DBP No.108 of 2023 are functioning properly; and to establish and maintain proper facilities in the said temple for the devotees. The Board shall, out of the Devaswom Fund, maintain and administer Vaikom Sree Mahadeva Temple in accordance with recognised usages and meet the expenditure for the customary religious ceremonies. Subject to the provisions of Part I of the Act and the Rules made thereunder, the Board shall manage the properties and affairs of Vaikom Sree Mahadeva Temple and arrange for the conduct of the daily worship and ceremonies and of the festivals in the said temple according to the usage. 13. When the income from Vaikom Sree Mahadeva Temple is being utilised for the performance of regular traditional rites and ceremonies according to the practice prevalent in the said temple and to establish and maintain proper facilities for the devotees; and the surplus income from the said temple is being utilised for managing 1190 Temples under Travancore Devaswom Board which are not self-sufficient, and also for payment of salary to Devaswom employees and also for payment of pension to its pensioners, any revision of rates of Vazhipadu items or revision of rate for ‘Prathal’ vazhipadu cannot be interfered with by this Court, in exercise of the writ jurisdiction under Article 226 of the Constitution of India, unless it is shown that the action of the Travancore Devaswom 21 DBP No.108 of 2023 Board in revising the rates of Vazhipadu items is totally unreasonable and unguided by any yardstick whatsoever. 14. As stated in the statement filed by the respondent, the State Audit has examined the proposal made in Petition No.4 of 2023 for revision of the rate of Prathal Vazhipadu in Vaikom Sree Mahadeva Temple from Rs.3,500/- fixed in the year 2016 vide Board Order dated 01.04.2016 to Rs.5,000/-. The percentage of hike suggested by the permanent committee for verifying vazhipadu proposals has been tabulated in paragraph 9(a) of the statement filed by the Deputy Director, State Audit Department, Travancore Devaswom Board Audit. In paragraph 9(b) of that statement it is stated that the Board approved the exclusion of Prathal vazhipadu from Supplier Cost Savings Return (SCSR), based on the reasons stated in Annexure B report of the Assistant Devaswom Commissioner, wherein it is stated that when adding the rate of Prathal vazhipadu in DFF No.7 Register, i.e., Daily Collection Register, the total receipts of the day definitely crosses limit of Rs.10,000/-. Therefore, the Administrator Officer has to remit extra 45% from their supplier cost, as per the prevailing Board Order, which may affect the quality of the vazhipadu. Therefore, in paragraph 9(b) of the statement of the Deputy Director, State Audit Department, it is suggested that the proposal of the Board to 22 DBP No.108 of 2023 exclude Prathal vazhipadu from SCSR norms may be accepted. 15. In paragraph 9(c) of the statement, the Deputy Director, State Audit Department has pointed out that clarification is necessary from the Board regarding the levy of an extra amount of Rs.400/- from the devotees towards cleaning charges, since the incinerator in Vaikom Sree Mahadeva Temple is not properly working. 16. In Report No.45 of 2023 in Petition No.4 of 2023 filed by the learned Ombudsman it is stated that, the Board has already taken a decision not to levy Rs.400/- as cleaning charges from the devotees and hence the learned counsel for the Board submitted before the learned Ombudsman that Rs.400/- per Para towards cleaning charges can be excluded while revising the rate of Prathal vazhipadu. It is pointed out by the learned Standing Counsel for Travancore Devaswom Board and also the learned Senior Government Pleader for the respondent Deputy director, that the proposal which was considered by the learned Ombudsman does not include Rs.400/- towards cleaning charges from the devotees and that the incinerators in Vaikom Mahadeva Temple have already been commissioned. 17. In paragraph 5 of the Report No.45 of 2023 in Petition No.4 of 2023, the learned Ombudsman noticed that Prathal 23 DBP No.108 of 2023 vazhipadu offered in the temple was restricted to one Para per day in the year 2016. Now the Tanthri has permitted to conduct at least 10 numbers of Prathal vazhipadu. If there are more number of devotees offering Prathal vazhipadu, naturally, the income received from vazhipadu will be much more than the income in the year 2016. However, no data is furnished to compare the estimated increase in the income from Prathal vazhipadu. 18. On 07.11.2023 the learned Standing Counsel for Travancore Devaswom Board sought time to file counter affidavit on behalf of the Board with reference to paragraph 4 to 6 of the report of the learned Ombudsman, including the above aspect. In the affidavit dated 23.11.2023, which is one sworn to by the Secretary of the Board, it is stated that even though the number of devotees offering the Prathal Vazhipadu has increased, the rate of each item of groceries and vegetables has also increased considerably. With the present market rates of the aforesaid items, it is not possible to maintain the quality of the Prathal Vazhipadu as the rate of all the items have been increased to atleast 75% than of the year 2016. For example, the price of rice per kg during 2016 was Rs.23/- but now it is Rs.53/-. Similarly, the price of Daal was Rs.60/- during 2016 but now it is Rs.130/-. Rate of Plantain leaf was Rs.90/- for 100 Nos. But now it is Rs.250/-. Rate of Red Chilly (Dried) was 24 DBP No.108 of 2023 Rs.40/- during 2016 but now it is Rs.330/-. In the affidavit dated 23.11.2023, filed on behalf of the Board, it is pointed out that, apart from the expenses required for grocery and vegetables for preparing Prathal, additional expenses are also required for cleaning Ootupura and desk as well as for washing plates. Therefore, to maintain the quality of the Prathal Vazhipadu, it is highly necessary that permission may be granted for enhancing the rate of Prathal vazhipadu. In the affidavit it is pointed out that the Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit has filed a statement dated 21.09.2023 in Petition No.4 of 2023, and it is after taking note of the stand taken in that statement, the learned Ombudsman submitted Report No.45 of 2023. 19. Considering the above facts and circumstances, in the light of the law laid down by a Division Bench of this Court in **Suresh Kumar and another v. Travancore Devaswom Board** **and others** [W.P.(C)19098 of 2016 - Judgment dated 02.06.2016], we find that the course taken for revision in the rate of Prathal vazhipadu at Vaikkom Sree Mahadeva Temple as Rs.5,000/- per Para (Rs.3,340/towards supplier cost, Rs.460/towards Sramadakshina and Rs.1,200/ towards Muthalkootu), as against Rs.3,500/- per Para (Rs.2,190/- towards Supplier Charges, 25 DBP No.108 of 2023 Rs.460/towards Sramadakshina and Rs.850/towards Mutlhalkootu) fixed in the year 2016, vide order No.DB.ROC. 10416/12/Suit/NS dated 01.04.2016, cannot be said to be totally perverse, unreasonable or unguided by any yardstick whatsoever. In such circumstances, this DBP is disposed of by granting permission for revision of the rate of Prathal vazhipadu in Vaikkom Sree Mahadeva Temple, as stated above. Sd/- ## **ANIL K. NARENDRAN, JUDGE** Sd/- ## **G. GIRISH, JUDGE**