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

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN** **&** **THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR** **MONDAY, THE 3[RD] DAY OF JANUARY 2022 / 13TH POUSHA, 1943** **DBA NO. 12 OF 2021** ## **PETITIONER/S:** **TRAVANCORE DEVASWOM BOARD - TDB REPRESENTED BY ITS SECRETARY, NANTHENCODE, THIRUVANANTHAPURAM-695 003 BY ADV SHRI.G.BIJU,SC,TRAVANCORE DEVASWOM BOARD** ## **RESPONDENT/S:** **DEPUTY EXAMINOR FOR LOCAL FUND AUDIT KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM BOARD AUDIT, NANTHENCODE P.O., THIRUVANANTHAPURAM695 033** **OTHER PRESENT:** **SRI S RAJMOHAN-SR GOVERNMENT PLEADER ;** **SRI G BIJU- STANDING COUNSEL ,TRAVANCORE DEVASWOM BOARD ,** **SRI P.RAMACHANDRAN - AMICUS CURIAE** **THIS DEVASWOM BOARD APPLICATION HAVING COME UP FOR ADMISSION ON 03.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** 2 D.B.A.No.12 of 2021 **“CR”** ## **O R D E R** ## Anil K. Narendran, J This DBA is one filed by the Travancore Devaswom Board seeking sanction to revise Vazhipadu rates in Sabarimala and Pampa Devaswom, as per Annexure A6 statement showing the existing rate, the rate proposed by the Executive Officer and the rate proposed by the Committee for Vazhipadu items. 2. On 16.09.2021, when this application came up for consideration, having regard to the submissions made by the learned Standing Counsel for Travancore Devaswom Board and also the learned Senior Government Pleader, the matter was referred to the learned Ombudsman for scrutiny and report. 3. The learned Ombudsman examined the request made by Travancore Devaswom Board to revise Vazhipadu rates in Sabarimala and Pampa Devaswom in the light of the parameters prescribed in the judgment of this Court dated 02.06.2016 in W.P.(C)No.10998 of 2016 and submitted TDB Report No.14 of 2021 dated 07.10.2021. 3 D.B.A.No.12 of 2021 4. The Travancore Devaswom Board constituted a Committee to study and report on revision of Vazhipadu rates, vide order No.ROC8516/20/SAB dated 22.07.2020, consisting of the Devaswom Commissioner as Chairman, the Finance Commissioner as its Convenor and four Deputy Devaswom Commissioners as its members. The Executive Officer, Sabarimala, was directed to submit a proposal to the Committee regarding revision of Vazhipadu rates. The proposal submitted by the Executive Officer was considered in the meeting of the Committee convened on 26.02.2021. 5. After discussion, the proposal submitted by the Executive Officer was suitably modified by enhancing the rate of normal Vazhipadu by 25% of the existing rates. Special Vazhipadu items like, Padi Pooja, Udayasthamana Pooja, Sahasra Kalasam, Kalabhabhishekam, etc., were separately considered and the rates enhanced, considering the increase in material cost and other expenses required for conducting Vazhipadu. 6. The document marked as Annexure A1 in this DBA is the minutes of the meeting of the Committee held on 26.04.2021. The document marked as Annexure A2 is the 4 D.B.A.No.12 of 2021 proposal showing the split up of expenses incurred in conducting Sahasra Kalasam. The document marked as Annexure A3 is the proposal showing the split up of expenses incurred in conducting Udayasthamana Pooja. The document marked as Annexure A4 is the proposal showing the split up of the expenses incurred in conducting Padi Pooja. The document marked as Annexure A5 is the proposal showing the split up of the expenses incurred for conducting Kalabhabhishekam. The document marked as Annexure A6 is a statement showing the existing rates, the rate proposed by the Executive Officer and the rate suggested by the Committee for Vazhipadu items in Sabarimala and Pampa Devasom. Annexure A6 was placed before the Travancore Devaswom Board and the Board resolved to implement the revision of Vazhipadu rates as suggested in Annexure A6, in Sabarimala and Pampa Devaswom, after obtaining permission from this Court, as per Annexure A7 proceedings dated 26.07.2021. 7. On 05.11.2021, when this DBA came up for consideration, the learned Standing Counsel for Travancore Devaswom Board submitted that Vazhipadu rates in 5 D.B.A.No.12 of 2021 Sabarimala and Pampa Devaswom were revised five years back in 2016. Considering the increase in price of pooja articles (materials cost) for different Vazhipadu items and the expenses incurred in conducting such Vazhipadu, it has become necessary to revise Vazhipadu rates. The learned Senior Government Pleader submitted that the remarks of the Senior Deputy Director of Kerala State Audit, Travancore Devaswom Board Audit was submitted before the learned Ombudsman on 07.10.2021, which was taken into account by the learned Ombudsman while submitting TDB Report No.14 of 2021. 8. On the sanction sought for revision of rates for Vazhipadu items, this Court passed an order dated 05.11.2021 in this DBA. Paragraphs 12 to 18 of that order read thus; “12. In TDB Report No.14 of 2021 the learned Ombudsman noticed that in Annexure A6 statement the proposals to increase the rates of most of Vazhipadu items are only nominal, up to 25%. In respect of some of the Vazhipadu items the proposals to increase the rates were not accepted by the Committee constituted by the Devaswom. In respect of Ushapooja with special darsan for five devotees, the 6 D.B.A.No.12 of 2021 existing rate of Rs.1,000/- is proposed to be increased to Rs.1,500/- and hence there is a hike of 50%. Before the learned Ombudsman it was pointed out on behalf of the Travancore Devaswom Board that considering the present financial constraints of the Board and also the fact that five persons will be allowed to have special darsan, the increase of rates by 50% may not be interfered with. Regarding Uchapooja, though the proposal was to increase the rate from Rs.2,500/- to Rs.3,500/-, the Committee accepted only an increase of Rs.500/-, proposing the rate as Rs.3,000/-. For Uthsava Bali, the increase is from Rs.30,000/- to Rs.37,500/- which is only by 25%. For Nithyapooja, the rate is increased from Rs.3,000/- to Rs.5,000/-. The learned Ombudsman found that the increase of rate by Rs.2,000/- is not prima facie justifiable and therefore the Board may be directed to revise the rate for Nithyapooja (item No.49 in Annexure A6 statement) to Rs.4,000/-. Having considered the submissions made by the learned Standing Counsel for Travancore Devaswom Board and also the learned Senior Government Pleader, we are of the opinion that the revised of rates for Nithyapooja can be fixed as Rs.4,000/-, as suggested by the learned Ombudsman. 13. In TDB Report No.14 of 2021, the learned Ombudsman noticed that for Velli Anki Charthu with special darsan for two persons, the existing rate is Rs.5,000/- and it is proposed to be increased to Rs.6,250/-, which is only up to 25%. For Thanka Anki Charthu the rate is increased from Rs.10,000/- to 7 D.B.A.No.12 of 2021 Rs.15,000/-. Before the learned Ombudsman it was pointed out that this Vazhipadu item is usually offered by devotees, who can afford payment of such amount, and not by ordinary devotees. For Ashtabhishekam Vazhipadu, item No.3 in Annexure A6 statement, the existing rate of Rs.5,000/- is proposed to be increased to Rs.6,250/-. As per the report of the learned Ombudsman, out of the said amount an amount of Rs.4,700/- will form as Muthalkkoottu to Devaswom and Rs.300/- is collected towards supplier cost. The Audit has not raised any objection regarding the proposed increase and the learned Ombudsman noticed that four devotees are allowed special darsan during the performance of this Vazhipadu. For Sahasra Kalasam, Kalashabhishekam, Udayasthamana Pooja and Padipooja Vazhipadu in Sabarimala Devaswom the hike proposed is 25% in the Muthalkkoottu, which is justified in the backdrop of drop of revenue suffered by the Travancore Devaswom Board due to pandemic, flood, etc. The learned Ombudsman noticed that except 'Nellu', 'Malar' and 'Avil', all other items required for the above Vazhipadu are being supplied from the main store and as such these items are departmental supply. According to the Audit the Committee, while insisting on supply of these items from the main store, has included its cost in supplier cost. The learned Ombudsman found that there is no scope for anybody claiming the supplier cost, when the Committee itself has proposed that the value of the articles supplied from main store will have to be 8 D.B.A.No.12 of 2021 treated as Muthalkkoottu. Therefore, the learned Ombudsman recommended that, while passing orders in DBA No.12 of 2021, it may be clarified that the items supplied from main store (department) will be treated as Muthalkkoottu and nobody will have a claim for supplier cost with regard to these items. In such circumstances, we deem it appropriate to clarify that items supplied for the above Vazhipadu from the main store (Department) will be treated as Muthalkkootu and nobody will have a claim for supplier cost with regard to these items. 14. For Pushpabhishekam Vazhipadu, the proposal is to increase the rate from Rs.10,000/- to Rs.12,500/-, i.e., upto 25%. The supplier cost is not separately mentioned. In paragraphs 12 and 13 of TDB Report No.14 of 2021, the learned Ombudsman has stated that whether the same quantity of flowers are used for each Pushpabhishekam at Sabarimala and Pampa Devaswom will have to be ascertained, in view of the remarks offered by the Kerala State Audit Department. Each devotee performing Vazhipadu is required to pay supplier cost, whereas the contractor pays the tendered amount only once. In paragraph 13 of the report, the learned Ombudsman noticed that this is not very much relevant as the consideration is on the hike of Vazhipadu rate to be made. Having considered the report of the learned Ombudsman and the submissions made by the learned counsel on both sides, we find that since the hike of Vazhipadu rate for Pushpabhishekam is only 25%, the same can be fixed 9 D.B.A.No.12 of 2021 as such. However, the Secretary of the Travancore Devaswom Board has to file an affidavit explaining the facts noticed by the learned Ombudsman in paragraphs 12 and 13 of TDB Report No.14 of 2021. 15. For Padi Pooja Vazhipadu, the proposal is to increase the rate from Rs.75,000/- to Rs.1,37,900/-, out of which Rs.95,000/- will form as Muthalkkootu and Rs.42,900/- is as supplier cost. The learned Ombudsman found that actually the supplier cost is not received by the Devaswom and the material is supplied by the devotee himself. Therefore, the Devaswom has to clarify by filing additional affidavit that instead of receiving any materials from the devotee, the Devaswom will be supplying the materials, so that for the entire amount receipt will also be issued. 16. As observed in paragraph 14 of TDB Report No.14 of 2021, the Secretary of Travancore Devaswom Board has filed an affidavit dated 11.10.2021 in this DBA. Paragraph 3 of that affidavit reads thus; “3. It is submitted that for major Vazhipadu's like Sahasrakalasam, Kalabhabhishekam, Udayasthamana Pooja, Padi Pooja, etc., in addition to the muthal kootu/vazhipadu rate remitted to the Devaswom, the devotees have to bear the cost of the materials required for the pooja. The practice was that the devotees bring those items or they have to purchase it from the available shops in Sannidhanam. Now, as part of streamlining 10 D.B.A.No.12 of 2021 the rate revision, it is decided to supply those pooja articles required for the major vazhipadu's also from the main store (except Nellu, Malar and Avil). Thus, the vazhipadu rate for the above items are fixed including cost of department materials so that devotees will be getting receipt from the Devaswom for the full amount they spent. To ensure transparency the total material cost with split up of the materials and the respective cost of each item required for the above vazhipadu's are also fixed and available for verification.” 17. In TDB Report No.14 of 2021, the learned Ombudsman noticed that the increase of Vazhipadu rates in Pampa Devaswom, the Audit has not raised any objection. Since there is only 25% increase, the learned Ombudsman observed that no interference is required. 18. In the result, permission is accorded for revision of Vazhipadu rates in Sabarimala and Pampa Devaswom, subject to the modification made by the learned Ombudsman in TDB Report No.14 of 2021.” 9. In the order dated 05.11.2021 in this DBA, this Court noticed that, in Annexure A6 statement the proposals to increase the rates of most of the Vazhipadu items are only nominal, up to 25%. Regarding Nithyapooja, the learned Ombudsman found that the increase of rate from 11 D.B.A.No.12 of 2021 Rs.3,000/- to Rs.5,000/- is not prima facie justifiable and therefore, the Board may be directed to revise the rate for Nithyapooja (item No.49 in Annexure A6 statement) to Rs.4,000/-. In the order dated 05.11.2021 this Court opined that the revised rates for Nithyapooja can be fixed as Rs.4,000/-, as suggested by the learned Ombudsman. 10. In TDB Report No.14 of 2021, the learned Ombudsman noticed that, for Sahasra Kalasam, Kalashabhishekam, Udayasthamana Pooja and Padipooja Vazhipadu in Sabarimala Devaswom, except 'Nellu', 'Malar' and 'Avil', all other items required for the above Vazhipadu are being supplied from the main store and as such these items are departmental supply. Therefore, the learned Ombudsman recommended that, while passing orders in this DBA this Court may clarify that the items supplied from main store (department) will be treated as Muthalkkoottu and nobody will have a claim for supplier cost with regard to those items. Accordingly, in the order dated 05.11.2021 in this DBA, this Court has clarified that, items supplied for the above Vazhipadu from the main store (Department) will be treated as Muthalkkootu and nobody will have a claim for 12 D.B.A.No.12 of 2021 ## supplier cost with regard to those items. 11. For Pushpabhishekam Vazhipadu, the proposal is to increase the rate from Rs.10,000/- to Rs.12,500/-, i.e., upto 25%. However, the supplier cost is not separately mentioned. In TDB Report No.14 of 2021, the learned Ombudsman has stated that, whether the same quantity of flowers are used for each Pushpabhishekam at Sabarimala and Pampa Devaswom will have to be ascertained, in view of the remarks offered by the Kerala State Audit Department. Each devotee performing Vazhipadu is required to pay supplier cost, whereas the contractor pays the tendered amount only once. In paragraph 13 of TDB Report No.14 of 2021, the learned Ombudsman noticed that this is not very much relevant as the consideration is on the hike of Vazhipadu rate to be made. In the order dated 05.11.2021 in this DBA, this Court found that, since the hike of Vazhipadu rate for Pushpabhishekam is only 25%, the same can be fixed as such. However, the Secretary of the Travancore Devaswom Board was directed to file an affidavit explaining the facts noticed by the learned Ombudsman in paragraphs 12 and 13 of TDB Report No.14 13 D.B.A.No.12 of 2021 of 2021. 12. For Padi Pooja Vazhipadu, the proposal is to increase the rate from Rs.75,000/- to Rs.1,37,900/-, out of which Rs.95,000/- will form as Muthalkkoottu and Rs.42,900/- as supplier cost. Since the supplier cost is not actually received by the Devaswom, as the material is supplied by the devotee himself, in paragraph 14 of TDB Report No.14 of 2021 the learned Ombudsman observed that, the Devaswom has to clarify by filing additional affidavit that instead of receiving any materials from the devotee, the Devaswom will be supplying the materials, so that for the entire amount receipt will also be issued. In this DBA, the Secretary of Travancore Devaswom Board has filed an affidavit dated 11.10.2021. Paragraph 3 of that affidavit has already been extracted in paragraph 15 of the order of this Court dated 05.11.2021. In the said affidavit it is stated that, as part of streamlining the rate revision, it has been decided to supply pooja articles required for the major vazhipadu's like Sahasrakalasam, Kalabhabhishekam, Udayasthamana Pooja, Padi Pooja, etc. also from the main store (except Nellu, Malar and Avil). Thus, the vazhipadu 14 D.B.A.No.12 of 2021 rate for the above items are fixed including cost of department materials so that devotees will be getting receipt from the Devaswom for the full amount they spent. To ensure transparency the total material cost with split up of the materials and the respective cost of each item required for the above vazhipadu's are also fixed and available for verification. 13. The learned Ombudsman, in TDB Report No.14 of 2021, noticed that the increase of Vazhipadu rates in Pampa Devaswom, the Audit has not raised any objection. Since there is only 25% increase, the learned Ombudsman observed that no interference is required. In such circumstances, by the order dated 05.11.2021 in this DBA, this Court accorded permission for revision of Vazhipadu rates in Sabarimala and Pampa Devaswom, subject to the modification made by the learned Ombudsman in TDB Report No.14 of 2021. 14. Insofar as the revision of rates proposed for Aravana Payasam and Appam are concerned, the learned Ombudsman observed in paragraph 5 of TDB Report No.14 of 2021 that no increase is suggested or made for those 15 D.B.A.No.12 of 2021 items, which are widely purchased by the common devotees. On 05.11.2021, during the course of arguments, the learned Standing Counsel for Travancore Devaswom Board pointed out that, in the case of Aravana (250 ml) the increase of rate proposed is from Rs.80/- to Rs.100/- and that proposed in the case of Appam (1 packet 7 nos), is from Rs.35/- to Rs.50/-. The learned Amicus Curiae for the Ombudsman submitted that the request to revise price for Aravana and Appam may be placed before the learned Ombudsman for submitting an additional report before this Court. 15. By the order dated 05.11.2021 in this DBA, Registry was directed to place this matter before the learned Ombudsman for submitting an additional report regarding revision of rates for Aravana and Appam, after hearing the Travancore Devaswom Board and also the Kerala State Audit Department. 16. Pursuant to the order dated 05.11.2021 in this DBA, the learned Ombudsman has submitted TDB report No.20 of 2021 dated 26.11.2021. As per the report of the learned Ombudsman considering the rates prevalent in 16 D.B.A.No.12 of 2021 2016, the proposal now made for 25% increase in the rate of Aravana Payasam (250 ml) from Rs.80/- to Rs.100/cannot be considered as unjust requiring any interference. However, in the case of Appam, the proposed rate is more than 25% and hence the increase from Rs.35/- (for 1 packet of 7 Nos) to Rs.50/- may be reduced to Rs.45/-. The learned Ombudsman has recorded the stand taken by the Travancore Devaswom Board that the proposed increase for Aravana and Appam Prasadam will not be enforced by the Board during the present season. 17. In terms of the direction contained in the order dated 05.11.2021 in this DBA, the Secretary of the Travancore Devaswom Board has filed an affidavit dated 20.12.2021, explaining the facts noticed by the learned Ombudsman in paragraphs 12 and 13 of TDB Report No.14 of 2021. Paragraphs 3 to 5 of that affidavit read thus: “3. It is submitted that the Pushpabhishekam is an auspicious Vazhipadu of Lord Ayyappa at Sabarimala. It is the showering of flowers on Lord Ayyappa. This offering is made by thousands of devotees. The flowers and leaves that are used in Pushpabhishekam are Thamara, Jamanthi, Arali, Tulsi, Mulla and Koovalam leaves. In addition to this a floral crown is 17 D.B.A.No.12 of 2021 adorned to Lord Ayyappa and decorative flower garlands are also adorned to the deity. Each species of flowers in six baskets are transferred to the sanctum sanctorum through six people. It is normally conducted between 6PM and 10PM and the devotees who offer this Vazhipadu are allowed to enter sopanam to witness the auspicious ceremony. Once the Abhishekam is over, immediately, the flowers are removed for readying the deity for the next abhishekam. Flowers used for one Pushpabhishekam will not be allowed to be used again for any reason. Special officers and Devaswom Vigilance wing have been deployed to monitor the ritual. 4. At present, Rs.10,000/- is charged for a Pushpabhishekam. The right to supply flowers for the Pushpabhishekam is given on contract through auction. The Travancore Devaswom Board receives about Rs.1 crore from this item. In addition to this the Department gets Rs.3,000/- out of Rs.10,000/charged for each Pushpabhishekam. During the year 1195M.E, the right to supply flowers was auctioned for an amount of Rs.1,05,05,000/-. As per the report of Administrative Officer, Sabarimala Devaswom, from vrishchikam till Kumbham, a total of 1886 Pushpabhishekam were conducted and the contractor received Rs.1,32,02,000/- towards flower supply charge. From the month of Meenam to Karkidakam darshan was not allowed to the devotees and hence no Pushpabhishekam was conducted. During 1196M.E, the right to supply flowers for 18 D.B.A.No.12 of 2021 Pushpabhishekam was auctioned on 12.11.2020 for an amount of Rs.5,00,000/-. There was no Pushpabhishekam from Vrishchikam till Mithunam due to COVID-19 protocol. From Karkkidakam till Thulam, 68 Pushpabhishekam were conducted and the contractor was given Rs.4,76,000/- 5. It is respectfully submitted that the Board submitted proposal to increase the rate from Rs.10,000/- to Rs.12,500/- and the same was allowed by this Hon'ble Court as per order dated 05.11.2021. The proposed increase in the rate of Pushpabhishekam Vazhipadu is only an increase in commensuration with the increase in rates for other Vazhipadus. The increase in the cost of the flower has been a factor in increasing the charge and it is also aimed to increase the revenue of the Board.” 18. Heard the learned Standing Counsel for Travancore Devaswom Board, the learned Senior Government Pleader for the State Audit Department and also the learned Amicus Curiae for the Ombudsman. 19. 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 19 D.B.A.No.12 of 2021 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 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. 20. 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 20 D.B.A.No.12 of 2021 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 according to its usage. 21. 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 21 D.B.A.No.12 of 2021 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 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 22 D.B.A.No.12 of 2021 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) 22. 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 manner unguided by any yardstick whatsoever. There is some classification between what is called 'Muthalkkoottu' and the price of 23 D.B.A.No.12 of 2021 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. 23. 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 Sabarimala are performed promptly; to monitor whether the administrative officials and the employees, and also the employees 24 D.B.A.No.12 of 2021 connected with religious rites are functioning properly; and to establish and maintain proper facilities in Sabarimala for the devotees. The Board shall, out of the Devaswom Fund, maintain and administer Sabarimala Devaswom 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 Sabarimala Devaswom and arrange for the conduct of the daily worship and ceremonies and of the festivals in Sabarimala according to the usage. 24. When the income from Sabarimala Devaswom is being utilised for the performance of regular traditional rites and ceremonies according to the practice prevalent in Sabarimala Temple and to establish and maintain proper facilities in Sabarimala for the devotees; and the surplus income from Sabarimala Devaswom 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 25 D.B.A.No.12 of 2021 items or revision of rates for Aravana and Appam Prasadam in Sabarimala and Pampa Devaswom 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 Board in revising the rates of Vazhipadu items is totally unreasonable and unguided by any yardstick whatsoever. 25. In the instant case, regarding revision of rates for Aravana and Appam in Sabarimala and Pampa Devaswom, the learned Ombudsman has submitted TDB report No.20 of 2021 dated 26.11.2021, pursuant to the order dated 05.11.2021 in this DBA. As stated in the said report, the Secretary of the Board produced the relevant files before the learned Ombudsman. After verifying the files, the Senior Deputy Director, State Audit Department submitted that, considering the reasons advanced that there is hike in the diesel charges and also the cost of the ingredients used for preparation of the Aravana and Appam, Plant Running Cost and service charges incurred, the proposed increase cannot be said to be on the higher side. However, it was pointed out that, for Appam, the proposed 26 D.B.A.No.12 of 2021 revision is above 25%. 26. Before the learned Ombudsman, the Devaswom Commissioner in **Annexure O1** reply dated 22.11.2021 pointed out that, total 846 packets are obtained from one Koottu of Appam ingredients and 968 cans of Aravana from one Koottu Aravana ingredients. The earlier revision was in November, 2016. Considering the steep increase in the cost of the ingredients, besides the wages paid to the contract employees, the increase in the electricity charges, diesel charges, etc. it was found that a small increase in the Vazhipadu rates is highly necessary. In TDB report No.20 of 2021 dated 26.11.2021, the learned Ombudsman found that, considering the rates prevalent in 2016, the proposal now made for 25% increase in the rate of Aravana (250 ml) from Rs.80/- to Rs.100/- cannot be considered as unjust requiring any interference. However, in the case of Appam, the proposed rate is more than 25% and hence the increase from Rs.35/- (for 1 packet of 7 Nos) to Rs.50/- may be reduced to Rs.45/-. The learned Ombudsman recorded the stand taken by the Travancore Devaswom Board that the proposed increase for Aravana and Appam Prasadam will 27 D.B.A.No.12 of 2021 not be enforced by the Board during the current season. In TDB report No.20 of 2021 dated 26.11.2021, the learned Ombudsman observed that the suggestion as put forth by the Board to put off the revised rates for Aravana and Appam Prasadam during the current season can be accepted and the revised rates as modified above can be enforced after the current season. 27. Having considered the materials on record and also the submissions made by the learned counsel on both sides, we find that the proposed increase of rates for Aravana and Appam Prasadam, subject to the modification suggested by the learned Ombudsman, cannot be said to be on the higher side, considering the steep increase in the cost of the ingredients, besides the wages paid to the contract employees, the increase in the electricity charges, diesel charges, etc. after the earlier revision in November, 2016. Such a revision cannot be said to be totally unreasonable and unguided by any yardstick whatsoever. In the result, in addition to the permission accorded in the order dated 05.11.2021 in this DBA, for revision of Vazhipadu rates in Sabarimala and Pampa Devaswom, 28 D.B.A.No.12 of 2021 subject to the modification made by the learned Ombudsman in TDB Report No.14 of 2021, permission is hereby accorded for revision rates for Aravana and Appam Prasadam in Sabarimala and Pampa Devaswom [Aravana (250 ml) from Rs.80/- to Rs.100/- and Appam (for 1 packet of 7 Nos) from Rs.35/- to Rs.45/-], subject to the condition that the revised rates shall be enforced only after the current Mandalam-Makaravilakku season. The DBA is disposed of as above. **Sd/ANIL K.NARENDRAN JUDGE** **Sd/P.G. AJITHKUMAR JUDGE** PV