Travancore Devaswom Board v. Deputy Examiner for Local Fund Audit, Kerala

``` IN THE HIGH COURT OF KERALA AT ERNAKULAM ``` ``` PRESENT ``` ``` THE HONOURABLE MR.JUSTICE ANIL K. NARENDRAN ``` ``` & ``` ``` THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR ``` ``` THURSDAY, THE 24[TH] DAY OF AUGUST 2023 / 2ND BHADRA, 1945 ``` ``` DBA NO.6OF 2023 ``` ``` PETITIONER: ``` ``` TRAVANCORE DEVASWOM BOARDDEVASWOM HEAD QUARTERS, NANTHANCODE, KOWDIAR POST, THIRUVANANTHAPURAM REPRESENTED BY ITS SECRETARY, PIN - 695003 ``` ``` BY ADV G.BIJU ``` ``` RESPONDENT: ``` ``` DEPUTY EXAMINER FOR LOCAL FUND AUDIT, KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM BOARD AUDIT, TRAVANCORE DEVASWOM HEAD QUARTERS, NANTHANCODE, KOWDIAR POST, THIRUVANANTHAPURAM, PIN - 695003 ``` ``` SRI G.BIJU - STANDING COUNSEL- TRAVANCORE DEVASWOM BOARD ``` ``` SRI S.RAJMOHAN - SR GOVERNMENT PLEADER ``` ``` THIS DEVASWOM BOARD APPLICATION HAVING COME UP FOR ADMISSION ON 24.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` 2 DBA No.6 of 2023 ## **ORDER** ## **Anil K. Narendran, J.** The Travancore Devaswom Board has filed this DBA seeking permission to auction unused bronze, copper and brass utensils, vessels and lanterns kept in the temples under its management. 2. In the affidavit filed in support of this application, it is stated that the devotees used to give various types of brass, bronze and copper items such as lanterns, vessels, bells, pooja utensils, etc., by way of offering to the Deity. These items are called ‘Nadavaravu items’. The temples under the management of the Board are in possession of huge quantities of such ‘Nadavaravu’ items. All these items are not required for daily use in the temples. Most of the temples have no sufficient storage facilities to keep such offerings. Very often, in many of the temples, the Board finds it extremely difficult to arrange proper storage of the above items. The Deputy Devaswom Commissioners and the Assistant Devaswom Commissioners were authorised to take stock of the above articles with utmost care. 2.1. During the year 2011, the learned Ombudsman submitted Report No.213 of 2011 in DBA No.34 of 2011 before this Court regarding the procedure to be adopted for the disposal 3 DBA No.6 of 2023 of unused items. The above report was approved by this Court vide Annexure A1 order dated 04.01.2012 in DBA No.59 of 2011, directing the Board to act strictly in conformity with that report. Accordingly, auctions were conducted in most of the Devaswom Groups and the unused vessels/utensils, etc., were disposed and the money realised was credited to the Devaswom Fund. The Board in its meeting held on 17.01.2020 decided to take stock of the unused vessels, lamps, bells, utensils and other items which were received as ‘Nadavaravu’ and accumulated in the temples and to explore the possibility of auctioning it and secure the sale proceeds. It was decided to separate the antique items and not to dispose of any such item. The unused items are ordered to be kept in sealed bags recording the weight and preparing a detailed Group-wise inventory of the items and to dispose of the same by auction. The above process was challenged before this Court in W.P.(C)Nos.10341, 10429, 10502 and 11283 of 2020. That writ petitions were disposed of by common judgment dated 01.07.2020, recording the submission of the Standing Counsel that such materials will not be sold or appropriated without obtaining permission from this Court. After the said decision, the stock of ‘Nadavaravu’ items in all the temples was taken and the 4 DBA No.6 of 2023 Thiruvabharanam Commissioner submitted Annexure A2 consolidated Group-wise report before the Board vide R.O.C.No.25/2020/TM dated 16.04.2021. Thereafter, the Thiruvabharanam Commissioner submitted Annexure A3 report, vide ROC No.25/2020/TM dated 15.03.2022, stating the necessity to auction the unused bronze, brass and copper items kept in the gunny bags, which was followed by the reports dated 17.02.2023 and 27.02.2023, stating the necessity to auction ‘Nadavaravu’ articles dumped in Malayalappuzha and Pattazhi Devaswoms. 2.2. In the affidavit, it is stated that in most of the Devaswoms ‘Nadavaravu’ articles are stored in Sadyalayams or Oottupura attached to those Devaswoms. Because of the above Sadyalayam/Oottupura could not be put to use fully. There is a likelihood of misuse or even loss of the costly articles. Considering the above aspects and the reports of the Thiruvabharanam Commissioner, the Board decided to obtain permission from this Court to auction unused bronze, brass and copper items Annexures A2 and A3 reports. The Secretary of the Board vide Annexure A4 communication ROC No.9354/10/M dated 29.03.2023 directed the Assistant Law Officer, to take necessary steps for obtaining the permission of this Court to auction unused 5 DBA No.6 of 2023 bronze, brass and copper items. 3. On 13.07.2023, when this application came up for consideration, this Court directed the Board to place on record the decision taken by the Board, which has been referred to in Annexure A4 communication dated 29.03.2023, addressed to the Assistant Law Officer. The learned Senior Government Pleader was directed to get instructions from the respondent Deputy Director, Local Fund Audit. 4. Along with a memo dated 27.07.2023 of the learned Standing Counsel for Travancore Devaswom Board, a copy of Board order No.R.O.C.No.9354/10/M dated 29.03.2023 is placed on record, whereby the Board has taken a decision to auction unused bronze, copper and brass utensils, vessels and lanterns kept in the temples under its management, after obtaining necessary permission from this Court. 5. The learned Senior Government Pleader has placed on record a statement dated 08.08.2023 of the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit, wherein it is stated that the temples under the management of the Travancore Devaswom Board are in possession of huge quantity of the unused bronze, brass and 6 DBA No.6 of 2023 copper utensils, vessels and lanterns, which are called ‘Nadavaravu’ items that the devotees offer to the Deity. The Board categorized 1110.50 kg of brass items, 186891.47 kg of bronze items and 3165.40 kg of copper items for auction. The reasons for auctioning the items are stated in the affidavit filed in support of the application filed by the Board. On verification of the application and the supporting documents, the remarks of the Kerala State Audit Department are furnished in paragraph 9 of the statement, which reads thus; “9. As instructed by the Honourable High Court, Audit has verified the affidavit and associated exhibits filed by the petitioner Travancore Devaswom Board in DBA No.06 of 2023. The decision of the Board to auction the unused Nadavaravu items and thereby realising funds may be accepted. But the Audit humbly puts forward the following suggestions for kind consideration regarding the further proceedings in this regard. - I. The directions of the Honourable Ombudsman in the TDB Report No. 213 of 2011 in DBA No. 34 of 2011 need to be strictly complied with in this deal also. - i. Items should be auctioned after categorising Groupwise and the auction must be held in the Group officewise. - ii. Detailed advertisements must be made by the Devaswom Commissioner in newspapers in English and pan-South Indian languages covering Kerala, Tamilnadu, Karnataka and Andhra Pradesh. 7 DBA No.6 of 2023 - iii. The minimum value to be fixed per Kg in tandem with the current open market rate of bronze, copper, brass and 2.5% of the total minimum value must be deposited as security. - iv. The Devaswom Commissioner has to be empowered to confirm the auction. The entire procedure needs to be completed within a stipulated time frame, like the direction of the Honourable Ombudsman in 2011 vide Para 2 of Report No.213 of 2011. - i. Board submitted group-wise details of bronze, brass and copper items as Annexure A2. But it only shows the "total quantities in kilograms" of these items without having the item-wise details. This list may be sufficient for auctioning items, but it is also appropriate to keep another list which contains the item-wise details of utensils in the Devaswoms under every Group. Then only it can be ascertained that the list of utensils auctioned correlates with the 'Bharanipathram Register' kept in Devaswom which contains the details of ‘Nadavaravu’ items. Nay it would be helpful to resolve individual complaints if any that may occur in future in connection with such ‘Nadavaravu’ articles. - ii. Kind attention of the Honourable Court is invited to the Complaint No.81 of 2021 filed before the learned Ombudsman. In this, the complainant a devotee of Kannankulangara Devaswom (Under Paravoor Group) alleged that ‘Deeparadhana thattu’ (ദീപാരാധന ത്ᨾ്) was stolen by the then Sub Group Officer. Accordingly, the Honourable Ombudsman directed the Audit to 8 DBA No.6 of 2023 conduct a verification and file a report. During verification, the Audit found that all unused ‘Nadavaravu’ utensils were kept in the Devaswom in sealed sacks by preparing Mahazar. But the said Mahazer contains only the "total quantity of copper, brass and bronze items in kilograms only" Owing to the absence of item-wise details in Mahazer, Audit were unable to find whether the alleged ‘Deeparadhana thattu' is included in the sealed sacks or not. In case similar complaints arise in future, it would be desirable to have a Mahazar containing the names of ‘Nadavaravu’ items to address them. A true copy of the remarks filed by Audit before the Honourable Ombudsman in Complaint No. 81 of 2021 is produced herewith and marked as Annexure R1. III. In Annexure A2 report of Thiruvabharanam Commissioner to the Board it is stated that one C.K. Raghavan, President, Ayyankali Social Workers Labour Contractor's Co-operative Society shown interest to take ‘Nadavaravu’ items from the Devaswoms concerned by remitting Rs.245 per Kg. But it is pertinent to note that the learned Ombudsman had even fixed Rs.300 per kg as the minimum value even in 2011. So it is appropriate that the said firm may also participate in the competitive tender and offer their quote. IV. Kind attention is invited to the following statement in the report of the Thiruvabharanam Commissioner submitted as Annexure A3. "നിലവിൽ തിരുവിതാാംകൂർ ദദവസ്വാം ദ ാർഡിന്റെ കീഴിലു്ᩦ മി്ᨪ ദേത്ത്ങളിലുാം ടി ഉരു്ᩔടികൾ ചാ്ᨪുകളിലാ്ᨪി മുത്ദ വ്ച് സ്ൂേി്ചിരി്ᨪു്ᩐത് നാല്ᩘല്ᩈിലുാം ഊ്ᨾുപുരകളിലുാം 9 DBA No.6 of 2023 മ്ᩢുമായാണ്. കാല്ᩔഴ്ᨪ്ᩈാൽ ഉപദയാഗശൂനയമായ ഈ വകകൾ എല്ാാം തറ്ᩐ വീണ്ുാം ത്ദവി്ച് ജീർണാവ്ᩝയിലാണ്. അതു റകാണ തറ്ᩐ ടി ഉരു്ᩔടികൾ ചാ്ᨪിലാ്ᨪി മുത്ദവ്ച സ്മയറ്ᩈ തൂ്ᨪവുമായി വയതയാസ്മുണ്ാക്ᩐതിനു്ᩦ സ്ാധയതയുാം ഏറെയാണ്” From the above statement, Thiruvabharanam Commissioner indicates a chance of deviation in the total weight of utensils which are kept in the sealed sacks. So it is appropriate to fix a permissible deviation percentage of weight by Board in the total weight of utensils that taken for auction.” 6. Heard the learned Standing Counsel for the Travancore Devaswom Board for the applicant and the learned Senior Government Pleader for the respondent. 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. Section 15A of the Act, inserted by Act 5 of 2007, with effect from 12.04.2007, deals with duties of the Board. As per Section 15A, it shall be the duty of the Board to perform the following functions, namely, (i) to see that the regular traditional rites and ceremonies according to the practice prevalent in the religious institutions are performed promptly; (ii) to monitor whether the administrative officials and employees and also the employees connected with religious rites are functioning 10 DBA No.6 of 2023 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. 8. As per Section 16 of the Act, 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. Section 25 of the Act deals with Devaswom fund. As per clause (a) of Section 25, Devaswom Fund constituted for the Devaswoms mentioned in Schedule I shall consist of - the sum of fifty one lakhs of rupees mentioned in Article 238(10)(ii) of the Constitution of India as payable to the Devaswom Fund; the moneys realised from time to time by the sale of movable properties belonging to the said Devaswoms; all voluntary contributions and offerings made by devotees; profits and interest received from investments of funds belonging to the said Devaswoms; and all other moneys belonging to or other income received by the said Devaswoms. 9. Section 26 of the Act deals with Devaswom surplus fund and its administration. As per sub-section (1) of Section 26, the unspent balance of each year out of the Devaswom Fund constituted under Section 25 or such portion of it as may be 11 DBA No.6 of 2023 determined by the Devaswom Board, shall be added on to the Devaswom Surplus Fund. The Devaswom Surplus Fund shall be administered, subject to the Direction and control of the Board, by the Devaswom commissioner appointed by the Board. As per subsection (2) of Section 26, subject to such rules as may be prescribed in this behalf and with the special sanction of the Board, the Devaswom Commissioner shall have power, where it becomes necessary for any of the Devaswoms mentioned in Schedule I to purchase property, movable or immovable, with moneys from the Devaswom Surplus Fund, and he shall likewise and with the like sanction have power to take, hold, manage or assign on lease any property vested in or belonging to the Devaswom Surplus Fund and to do all other acts incidental to the management of such property. As per sub-section (3) of Section 26, the Board may make rules prescribing the restrictions, limitations and conditions subject to which assignments of property on lease could be made. 10. As per Section 31 of the Act, 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 12 DBA No.6 of 2023 the daily worship and ceremonies and of the festivals in every temple according to its usage. ## 11. In **Ram Mohan Das v. Travancore Devaswom** **Board [1975 KLT 55]** a learned Single Judge of this Court held that, under Section 31 of the Travancore-Cochin Hindu Religious Institutions Act, the Travancore Devaswom Board shall manage the properties and affairs of the Devaswoms, both incorporated and unincorporated and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage. The position of the Board in regard to the Devaswoms - incorporated and unincorporated - is analogous to that of trustees. Any improper act of the Trustees could be questioned by a worshipper. ## 12. 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 13 DBA No.6 of 2023 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 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 14 DBA No.6 of 2023 with the trust property for his own profit or for any other purpose unconnected with the trust, and the equally important prohibition in Section 52 that the trustee may not, directly or indirectly, buy the trust property on his own account or as an agent for a third person, cast a heavy responsibility upon him in the matter of discharge of his duties as the trustee. It does not require much argument to proceed to the inevitable further conclusion that the Rule prescribed by the aforesaid sections of the Act cannot be evaded by making a sale in the name of the trustee's partner or son, for that would, in fact and substance, indirectly benefit the trustee. Where therefore a trustee makes the sale of a property belonging to the trust, without any compelling reason, in favour of his son, without obtaining the permission of the court concerned, it is the duty of the court, in which the sale is challenged, to examine whether the trustee has acted reasonably and in good faith or whether he has committed a breach of the trust by benefitting himself from the transaction in an indirect manner. The sale in question has therefore to be viewed with suspicion and the High Court committed an error of law in ignoring this important aspect of the law although it had a direct bearing on the controversy before it.” (underline supplied) ## 13. 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 15 DBA No.6 of 2023 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. 14. 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 ThreeJudge 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 16 DBA No.6 of 2023 revisional jurisdiction under Section 103 of the Kerala Land Reforms Act, 1963, the High Court is having inherent jurisdiction and the doctrine of _parens patriae_ will also apply in exercising the jurisdiction. ## 15. In **Suo motu v. State of Kerala and others [2022** **(2) KHC 411]** this Court held that in view of the provisions under the Travancore-Cochin Hindu Religious Institutions Act and the law laid down in the decisions referred to supra, the 3[rd] respondent Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of Sabarimala Devaswom, which is an incorporated Devaswom mentioned in Schedule I of the said Act, under the Chengannur Group. The Board has a statutory duty to monitor whether its administrative officials and employees and also the employees connected with religious rites are functioning properly. The Board is duty bound to exercise proper supervision and control over the acts and proceedings of all officers and servants and to manage the properties and affairs of Sabarimala Devaswom and conduct daily worships and ceremonies and also festivals in the temple according to its usage. The position of the Board in this regard is analogous to that of trustees, as held by this Court in **Ram Mohan Das [1975 KLT** 17 DBA No.6 of 2023 **55]** . Any improper act of the trustees could be questioned by a worshiper. 16. In **Suo motu [2022 (2) KHC 411]** this Court held that the Travancore Devaswom Board and those entrusted with the duty of managing the properties and affairs of Sabarimala Devaswom are duty bound to protect the properties of the deity from any wrongful claims, theft or misappropriation. The position of the Board in this regard is analogous to that of trustees. Any such wrongful claims, theft or misappropriation with the passive or active collusion of the authorities concerned, which are acts of ‘fence eating the crops’ should be dealt with sternly. The deity being a perpetual minor, this Court is having inherent jurisdiction to protect and safeguard the interest and properties of the deity and the doctrine of _parens patriae_ will also apply in the exercise of such jurisdiction. 17. The Travancore Devaswom Board filed DBA No.1 of 2023 seeking permission to deposit 500 kg. of gold of the Devaswoms in ‘Gold Monetisation Scheme’ of the State Bank of India for a period of five years. The said Scheme is being offered by the State Bank of India with the sanction of the Government of India. Those gold ornaments fall under the third category of 18 DBA No.6 of 2023 ornaments, which do not come under the first category (those ornaments which are used for adorning the deity daily and/or during festivals or on special occasions as per the custom and usage of the temples) and that under the second category (those ornaments, which are considered to be having antique value). 18. By the order dated 25.07.2023 – **Travancore Devaswom Board v. Deputy Examiner, Local Fund Audit** **[2023:KER:56509]** – DBA No.1 of 2023 was disposed of permitting the Travancore Devaswom Board to deposit gold ornaments fall under the third category of ornaments, which do not come under the first category (those ornaments which are used for adorning the deity daily and/or during festivals or on special occasions as per the custom and usage of the temples) and that under the second category (those ornaments, which are considered to be having antique value), in the ‘Gold Monetisation Scheme’ of the State Bank of India, for a period of 5 years, which will attract interest at the rate of 2.25% per annum on the value of the gold as on the date of its conversion, and deposited into tradable gold bars after refinement. As per the said order, the Travancore Devaswom Board is directed to opt for repayment on maturity in gold bars, instead of cash. The interest received by the 19 DBA No.6 of 2023 Board from the said deposit, at the rate of 2.25% per annum on the value of the gold as on the date of its conversion, shall be credited in a separate account to be maintained by the Board. The utilisation of the said amount by the Board shall be based on the orders to be passed by this Court on the application filed seeking permission. Paragraphs 25 and 26 of that order read thus’ “25. Having considered the materials on record and also the submissions made at the Bar, we find that the third category of gold ornaments, i.e., gold ornaments which do not come under the first category (those ornaments which are used for adorning the deity daily and/or during festivals or on special occasions as per the custom and usage of the temples) and that under the second category (those ornaments, which are considered to be having antique value) received as offerings in the temples under the management of the Travancore Devaswom Board, which are presently kept in the strong rooms of the Board under different Groups can be deposited in the ‘Gold Monetisation Scheme’ of the State Bank of India, for a period of 5 years, which will attract interest at the rate of 2.25% per annum on the value of the gold as on the date of its conversion, and deposited into tradable gold bars after refinement. The Travancore Devaswom Board shall opt for repayment on maturity in gold bars, instead of cash. The interest received by the Board from the said deposit, at the rate of 2.25% per annum on the value of the gold as on the date of its conversion, shall be credited in a separate account to be maintained by the Board. The utilisation of the said amount 20 DBA No.6 of 2023 by the Board shall be based on the orders to be passed by this Court on the application filed seeking permission. It is ordered accordingly. 26. The quantity of gold to be deposited in the ‘Gold Monetisation Scheme’ of the State Bank of India is approximately 535 kg., which is now kept in 16 strong rooms of the Travancore Devaswom Board under 4 Devaswom districts and also at Sabarimala. The Thiruvabharanam Commissioner shall submit a detailed list of the gold to be deposited in the Gold Monetisation Scheme to the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board. On receipt of that list with necessary particulars, the Senior Deputy Director shall approve that list, in order to proceed with the matter further. If found necessary, the Senior Deputy Director shall seek clarifications from the Board, which shall be furnished without any delay. With the approval of the Senior Deputy Director, the gold to be deposited shall be taken initially to the strong room of the Board at Valiyasala Devaswom or Sreekandeswaram Devaswom, after preparing separate mahazars in respect of each strong room, in which the weight of gold ornaments in each ‘Mudra Pothi’ shall be entered, after verifying the same with the mahazar inside each ‘Mudra Pothi’ and comparing the same with the relevant entry in the Thiruvabharanam Register. That exercise shall be undertaken in the presence of the Devaswom Commissioner, Thiruvabharanam Commissioner, Chief Vigilance and Security Officer (Superintendent of Police) and an officer deputed by the Senior Deputy Director, Travancore Devaswom Audit. Thereafter, the gold shall be kept in the strong room at 21 DBA No.6 of 2023 Valiyasala Devaswom or Sreekandeswaram Devaswom, after due verification of its quantity at the strong room, in the presence of the Devaswom Commissioner, Thiruvabharanam Commissioner, the concerned officer in charge of that strong room, the Chief Vigilance and Security Officer (Superintendent of Police), the Senior Deputy Director, Travancore Devaswom Board Audit, an authorised representative of the State Bank of India and also the Government of India approved agent under the ‘Gold Monetisation Scheme’. After completing the required formalities, the authorised officer of the State Bank of India shall entrust the gold to the approved agent for its transportation to Minerals and Metals Trading Corporation of India, Products Artistiques Mataus Precieus (MMTC PAMP) Unit, Gurgaon, Haryana. The melting process of gold by the Government of India approved agent shall be in the presence of the Devaswom Commissioner, Thiruvabharanam Commissioner, the Chief Vigilance and Security Officer (Superintendent of Police), the Senior Deputy Director, Travancore Devaswom Board Audit and also an authorised representative of the State Bank of India. The 2[nd] respondent Bank shall inform in writing the Secretary of the Travancore Devaswom Board and also the Senior Deputy Director, Travancore Devaswom Board Audit the scheduled date for melting gold at MMTC PAMP, Gurgaon, well in advance, and the seal of the boxes shall be opened only in the presence of the Devaswom Commissioner, the Senior Deputy Director and other officials. After melting at MMTC PAMP, Gurgaon, the melting agent shall issue a certificate certifying the actual quantity of pure gold in kilograms. Based on that certificate, the 22 DBA No.6 of 2023 State Bank of India, Bullion Branch, Mumbai shall issue deposit certificate to the Travancore Devaswom Board. On receipt of deposit certificate, the Board shall file a fresh application before this Court seeking further orders in the matter. With the above directions, this DBA is disposed of. In case any further clarification is required in the matter, it would be open to the Board or the State Audit Department to file application/report before this Court seeking appropriate orders.” 19. In the instant application, the Travancore Devaswom Board is seeking permission to auction unused bronze, copper and brass utensils, vessels and lanterns kept in the temples under its management. It is not in dispute that the temples under the Management of the Board are in possession of huge quantities of such ‘Nadavaravu’ items, which are not required for daily use. In most of the temples, there is no proper storage space to keep such items, which are stored in Sadyalayam/Oottupura of the temple. 20. In the remarks of the Kerala State Audit Department, it is stated that ‘Nadavaravu’ items should be auctioned after categorising the same Group-wise, and the auction shall be held Group-wise. The minimum value of bronze, copper and brass utensils has to be fixed with reference to the current market rate. 21. Having considered the pleadings and materials on 23 DBA No.6 of 2023 record and also the submissions made at the Bar, this DBP is disposed of by permitting the Travancore Devaswom Board to auction unused bronze, copper and brass utensils, vessels and lanterns, i.e., ‘Nadavaravu’ items kept in the temples under its management, subject to the following conditions; - (i) ‘Nadavaravu’ items, i.e., bronze, copper and brass utensils, vessels and lanterns kept in the temples under the management of the Travancore Devaswom Board have to be - - auctioned after categorising the items Group office wise. - (ii) Annexure A2 Group-wise details of bronze, brass and copper items only show the ‘total quantities in kilograms’ of ‘Nadavaravu’ items, without item-wise details. The Board - - shall furnish item wise details of utensils, vessels and lanterns in the Devaswoms under each Group to the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Audit, for approval, before publishing the auction notification. In case item-wise details of utensils, vessels and lanterns in the Devaswoms under each Group are not available, the Board shall prepare the same and submit it before the Senior Deputy Director, for approval, before publishing the auction notification. In case any clarifications are sought for by the Senior Deputy Director, the Board shall furnish the same, without any delay. - (iii) The Devaswom Commissioner shall publish the tender notification on the official website of the Travancore Devaswom Board and in leading dailies in Kerala, Tamil Nadu, Karnataka and Andhra Pradesh, in English and panSouth Indian languages, which shall contain item-wise 24 DBA No.6 of 2023 details of utensils, vessels and lanterns. - (iv) The Devaswom Commissioner shall fix the base price of bronze, brass and copper utensils, vessels and lanterns, with reference to the current market rate, and also fix the security deposit. - (v) In case any clarifications or further directions are required, it would be open to the Board to file DBA or the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Audit to file DBAR before this Court seeking appropriate orders. Sd/- ## **ANIL K. NARENDRAN, JUDGE** Sd/- ## **P.G. AJITHKUMAR, JUDGE** yd 25 DBA No.6 of 2023 ## **`APPENDIX OF DBA 6/2023`** ``` PETITIONER ANNEXURES ``` - **`Annexure A1`** ``` TRUE COPY OF THE ORDER DATED 04.01.2012 IN DBA NO.59 OF 2011 TOGETHER WITH THE REPORT OF THE LEARNED OMBUDSMAN ``` - **`Annexure A2`** ``` TRUE COPY OF THE COVERING LETTER R.O.C. NO.25/2020/TM DATED 16.04.2021 ALONG WITH CONSOLIDATED STOCK STATEMENT OF NADAVARAVU ITEMS IN ALL THE GROUPS FORWARDED BY THE THIRUVABHARANAM COMMISSIONER TO THE SECRETARY, TRAVANCORE DEVASWOM BOARD ``` - **`Annexure A3`** - **`TRUE COPY OF THE REPORT, ROC NO. 25/2020/TM DATED 15-3-2022 FORWARDED BY THE THIRUVABHARANAM COMMISSIONER TO THE SECRETARY, TRAVANCORE DEVASWOM BOARD`** - **`Annexure A4`** - **`TRUE COPY OF THE COMMUNICATION, ROC NO.9354/10/M DATED 29.03.2023 ISSUED BY THE SECRETARY, TRAVANCORE DEVASWOM BOARD TO THE ASSISTANT LAW OFFICER, TRAVANCORE DEVASWOM BOARD FOR OBTAINING PERMISSION FROM THIS HON'BLE COURT TO AUCTION THE UNUSED BRONZE, BRASS AND COPPER ITEMS`** - **`1[st] RESPONDENT’S ANNEXURE`** - **`Annexure R1`** ``` True copy of the remarks filed by Audit before the Hon.Ombudsman in complaint No.81/2021 ```