High Court of KeralaDivision BenchPetition disposed; the Board is permitted to im...

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

Case / Petition Number:DBP No.57 of 2023

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Hon. Anil K. Narendran, J.
  • Hon. P. G. Ajithkumar, J.
Judgment Date
2023-08-10
Court Decision / Holding
The court allowed the Travancore Devaswom Board to increase the Unniyappam Vazhipadu rate from Rs.30 to Rs.40 per 10-unniyappams, with Rs.22 allocated to material cost and Rs.18 to Muthalkoottu, and directed strict supervision and quality checks by the Deputy Commissioner, Pathanamthitta, and the Assistant Commissioner, Kottarakkara, to ensure the Vazhipadu’s traditional quality.
Final Disposition
Petition disposed; the Board is permitted to implement the proposed rate increase with the specified cost split and with supervisory measures for quality control to ensure adherence to traditional standards.

Parties to the Case

Appellants / Petitioners

  • Travancore Devaswom Board represented by its Secretary, Devaswom Head Quarters, Nanthencode, Kowdiar Post, Thiruvananthapuram - 695 003

Respondents

  • Deputy Examiner for Local Fund Audit, Kerala State Audit Department, Travancore Devaswom Board Audit, Travancore Devaswom Head Quarters, Nanthencode, Kowdiar Post, Thiruvananthapuram - 695 003

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri G. Biju - Standing Counsel, Travancore Devaswom Board
  • •

Counsels for Respondents

  • • Sri S. Rajmohan - Senior Government Pleader
  • • Sri P. Ramachandran - Amicus Curiae

Case Synopsis & Summary

This is a Division Bench of the Kerala High Court dealing with Report No.23 of 2023 in Petition No.14 of 2022, arising from an Ombudsman enquiry into the Travancore Devaswom Board’s proposal to enhance the Unniyappam Vazhipadu rate at the PD Manikanteswaram Sree Mahaganapathy Temple, Kottarakkara. The petition, filed by the Travancore Devaswom Board through its Secretary, sought permission to raise the rate from Rs.30 to Rs.40 per 10 unniyappams, with Rs.22 allocated to material cost and Rs.18 to Muthalkoottu. The Board submitted a detailed breakdown of raw materials and manpower, arguing that rising costs and administrative expenses necessitate the uplift while maintaining traditional quality. The Kerala State Audit Department, in its remarks, criticized the proposed split, noting that supplier costs would rise only 10% while Muthalkoottu would jump by 80%, and contending there was insufficient explanation for the enhanced Muthalkoottu portion. During arguments, the Board contended the increase is reasonable to preserve quality and to meet increased expenses; the State argued for closer scrutiny of the cost allocation. Citing Suresh Kumar v. Travancore Devaswom Board, the court underscored that courts should not substitute pricing for vazhipadu unless action is perverse. The Bench ultimately directs quality supervision and approves the proposed enhancement, with Rs.22 to supplier cost and Rs.18 to Muthalkoottu, and fixes the rate at Rs.40 per 10-unniyappam cover, subject to oversight.

Legal Doctrines & Maxims

  • Courts cannot substitute its wisdom or ideas about Vazhipadu rates for commodities or articles or for poojas unless the action is totally perverse and unreasonable (Suresh Kumar v. Travancore Devaswom Board and others, W.P.(C) No.19098 of 2016).
  • Muthalkoottu represents the amount that will go to the Travancore Devaswom Board’s account and cannot be equated with the price of dravyams for the pooja; it is income of the Board and its use must be appropriately safeguarded.
  • Quality and traditional standards must be maintained in Vazhipadu; the Board has a duty to ensure proper ingredients, preparation, and supervision.

Submissions & Arguments

Contentions of Appellants / Petitioners

The Travancore Devaswom Board contended for enhancement of the Unniyappam Vazhipadu rate from Rs.30 to Rs.40 per cover (10 unniyappams). It explained the proposed cost split: Rs.22 for supplier materials and Rs.18 for Muthalkoottu, supported by a detailed list of ingredients and required manpower. It argued that the rise in raw material costs and administrative expenses justifies the increase to preserve traditional quality and ensure proper functioning of the temple establishment; the Board sought the Court’s approval and directed oversight to maintain quality.

Contentions of Respondents

The respondents challenged the proposed hike by emphasising an imbalance in the cost split: the Muthalkoottu component rose by about 80% while supplier costs increased by only about 10%, with inadequate explanation for such disproportion. The Kerala State Audit Department’s remarks were critical of the justification for elevating Muthalkoottu and called for rationalization. The Senior Government Pleader echoed audit concerns, urging justification and prudent handling of Vazhipadu pricing, while the Amicus Curiae represented the Ombudsman’s evaluation and suggested scrutiny.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Suresh Kumar and another v. Travancore Devaswom Board and othersW.P.(C) No.19098 of 2016PositiveThe Division Bench cited this decision to underscore that courts should not substitute pricing for Vazhipadu; intervention is warranted only where action is perverse or unreasonable.
W.P.(C) No.15406 of 2017—Mentioned OnlyReferenced as the earlier order fixing Rs.30 per Vazhipadu, but not as a binding authority for the present enhancement.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **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 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 DBP NO.57 OF 2023** _**IN THE MATTER OF TRAVANCORE DEVASWOM BOARD - REPORT NO.23 OF 2023 IN PETITION NO.14 OF 2022 SEEKING PERMISSION FOR ENHANCEMENT OF RATE OF UNNIYAPPAM VAZHIPADU AT P.D MANIKANTESWARAM SREE MAHAGANAPATHY TEMPLE, KOTTARAKKARA – SUO MOTU PROCEEDINGS INITIATED – REG.**_ _**------------**_ **PETITIONER:** **THE TRAVANCORE DEVASWOM BOARD REPRESENTED BY ITS SECRETARY, DEVASWOM HEAD QUARTERS, NANTHENCODE, KOWDIAR POST, THIRUVANANTHAPURAM - 695 003** **RESPONDENT:** **DEPUTY EXAMINER FOR LOCAL FUND AUDIT KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM BOARD AUDIT, TRAVANCORE DEVASWOM HEAD QUARTERS, NANTHENCODE, KOWDIAR POST, THIRUVANANTHAPURAM - 695 003** **SRI G.BIJU - STANDING COUNSEL- TRAVANCORE DEVASWOM BOARD** **SRI S.RAJMOHAN - SR GOVERNMENT PLEADER ; SRI P.RAMACHANDRAN- AMICUS CURIAE** **THIS DEVASWOM BOARD PETITION HAVING COME UP FOR ADMISSION ON 10.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** 2 DBP NO.57 of 2023 ## **O R D E R** ## P.G.Ajithkumar, J. Report No.23 of 2023 submitted by the learned Ombudsman for the Travancore Devaswom Board in Petition No.14 of 2022 is the basis for this DBP. Petition No.14 of 2022 was filed by the Travancore Devaswom Board through its Secretary seeking permission for enhancement of the rate of 'Unniyappam Vazhipadu' in P.D.Manikanteswaram Sree Mahaganapathi Temple, Kottarakkara. The learned Ombudsman after necessary enquiry, submitted the report suggesting that as though hike in the rate of Vazhipadu is appeared a necessity in the wake of increase in the cost of raw materials, a decision in the matter of dividing material cost and Muthalkoottu may be taken by this Court. 2. Heard the learned Standing Counsel for the Travancore Devaswom Board, the learned Senior Government Pleader and the learned Amicus Curiae for the learned Ombudsman. 3. P.D.Manikanteswaram Sree Mahaganapathi Temple, Kottarakkara is a major Temple coming under the 3 DBP NO.57 of 2023 Kulasekharanellur Sub Group of Kottarakkara Group. 'Unniyappam Vazhipadu' is the main offering to the deity of this Temple. The existing rate of 'Unniyappam Vazhipadu' is Rs.30/- which was fixed as permitted by this Court in the order dated 05.01.2018 in W.P.(C) No.15406 of 2017. The cost of Vazhipadu of Rs.30/- was segmented by providing Rs.20/- towards material cost and Rs.10/- towards Muthalkoottu. In the proposal statement submitted before the Board suggesting enhancement of the rate of Vazhipadu, raw materials required to prepare 'Unniyappam Vazhipadu' are stated. The ingredients and the respective quantity of raw materials and also manpower required for one Koottu are the following: |Ingredients<br>(For one koottu)|Quantity| |---|---| |അരരപപപടര|120 kg| |ശർകര|80 kg| |പഞസപര|5 kg| |പവളരപചണ|50 kg| |പനയ|4 kg| 4 DBP NO.57 of 2023 |ചചകചപപപടര|2 ½ kg| |---|---| |ഏലയകപപപപടര|250 gm| |പഴഴ|80 kg| |നപളരകകരഴ|40 nos| |ഗഗപസ വലരയ കചറര|1| |ബടർ കപപർ|1000| |കലബർ ചപർജ|5 person| 4. The Devaswom Board after taking into account the said suggestion to enhance the rate from Rs.30/- to Rs.40/per cover containing 10 unniyappams and also the report of the finance and accounts officer, resolved to increase the cost to Rs.40 from Rs.30/-. The Board further resolved to allocate Rs.22/- as material cost and Rs.18/- as Muthalkoottu as against the proposal of Rs.25/- and Rs.15/- respectively. 5. In the remarks submitted by the Senior Deputy Director of Kerala State Audit Department, it was stated as follows: “d. As per the current proposal, the rate for raw materials & labour cost (ie,Supplier Cost) is enhanced from Rs.20 to Rs.22. The muthalkootu is enhanced 5 DBP NO.57 of 2023 from Rs.10 to Rs.18. Board stated that the reason for the enhancement is for meeting the hike in the price of raw materials over the period of time in order to maintain the quality of Unniyappam. But when examining the final proposal rate approved by Board, it shows only 10% hike in the supplier cost part, but on the other hand Board's Muthalkootu increased by 80%. So the reason stated for enhancing the rate of Unniyappam does not correlated with the ratio of increase in the segregation of amount. Moreover no explanation is provided anywhere in the documents submitted regarding the enhancement of 'Muthalkootu' part of Unniyappam rate. May be this has been done in order to shore up the finances of the Board. However keeping apart the segregation of the enhanced rates, the rate enhancement sought for is reasonable given the rise the costs as explained in the petition.” 6. During the course of arguments, the learned Standing Counsel for the Travancore Devaswom Board submitted that considering the enormous increase in the administrative expenses, allocation of Rs.18/- as Muthalkoottu is justified. The learned Senior Government Pleader reiterated the view taken by the State Audit in the remarks. It is stated that increase in the material cost would be only 10%, but the 6 DBP NO.57 of 2023 Muthalkoottu would be hiked by 80 % if the cost is divided as Rs.22/- and Rs.18/- 7. 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 Muthalkoottu and the price of articles or dravyam for the poojas, homams, etc. Muthalkoottu 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 Muthalkoottu that adds on to the income of the Travancore 7 DBP NO.57 of 2023 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 Muthalkoottu 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. 8. Viewed so, we are of the view that the proposal of the Travancore Devaswom Board for the increase in the Vazhipadu rate cannot be turned down unless the same is quite unreasonable and is in total disregard of a reasonable yardstick. Insofar as the hike in the rate of 'Unniyappam Vazhipadu' from Rs.30/- to Rs.40/-, the proposal is quite justified. The objection of the local fund audit is with regard to the apportionment of the price. The Devaswom Board justifies the allotment of Rs.18/-towards Muthalkoottu by saying that there is enormous hike in the administrative expenses. Considering the entire aspects of the matter, we are of the 8 ## DBP NO.57 of 2023 view that the proposal of the Devaswom Board to increase the rate of 'Unniyappam Vazhipadu' from Rs.30/- to Rs.40/- and to allocate Rs.22/- towards supplier cost and Rs.18/- towards Muthalkoottu is liable to be accepted. 9. Vazhipadu is an offering to the Deity. Its quality is important. When Vazhipadu is prepared, it shall undoubtedly have its traditional quality. It is the absolute obligation of the Board and authorities concerned to ensure that 'Unniyappam Vazhipadu' has the quality traditionally it has. Two aspects which are to be taken care of to ensure the quality are that the ingredients of quality are added in the approved proportion and that the preparation of Vazhipadu is done quite diligently and following the traditionally accepted culinary. The Deputy Commissioner, Pathanamthitta and the Assistant Commissioner, Kottarakkara are the officers immediately in charge of P.D Manikanteswaram Temple. It shall be the responsibility of those officers to ensure that Unniyappam Vazhipadu in Sree P.D Manikanteswaram Temple maintains its quality always. They as well as the Chief Vigilance and 9 DBP NO.57 of 2023 Security Officer shall make periodical inspection. We also direct the Board to have strict supervision in the matter. With the aforesaid directions, this DBP is allowed permitting the petitioner, Travancore Devaswom Board to increase the rate of 'Unniyappam Vazhipadu' in P.D Manikanteswaram Sree Mahaganapathy Temple, Kottarakkara Temple from Rs.30/- to Rs.40/- per cover containing 10 unniyappams and allocate Rs.22/- as supplier cost and Rs.18/- as Muthalkoottu. Sd/- ## **ANIL K. NARENDRAN, JUDGE** Sd/- **P.G. AJITHKUMAR, JUDGE** PV