ORDER : 1. This DBP is registered suo motu based on the directions contained in the judgment of this Court dated 18.10.2022 in W.P. (C) No. 25350 of 2022, which was one filed by the 6th respondent herein - Anil Kumar R. along with Sunil Kumar G. who are devotees of Lord Ganapathy of Kottarakkara Sree Maha Ganapathi Temple, seeking a writ of mandamus commanding the Travancore Devaswom Board and its Commissioner to dissolve the Temple Advisory Committee of the said Temple and to constitute a new Temple Advisory Committee, in accordance with law, as early as possible. It has come out, during the pendency of that writ petition, that the 6th respondent herein - Anil Kumar R. has defaulted payment of the balance bid amount of Rs. 67,00,000/- in respect of Kuthaka right for conducting pooja stall in Kottarakkara PD Manikandeswaram Temple for the year 2020-21. On 12.08.2022, the learned Standing Counsel for Travancore Devaswom Board made available for the perusal of this Court a copy of the judgment dated 06.07.2021 in W.P. (C) No. 13039 of 2020, in which the 6th respondent herein was the 2nd petitioner. The learned Standing Counsel for the Board was directed to get instructions on the action, if any, taken to recover the balance bid amount from the 6th respondent herein, after the dismissal of W.P. (C) No. 13039 of 2020, by the judgment dated 06.07.2021 - Suresan Nair T.S. and Others vs. Travancore Devaswom Board and Others, 2021 (6) KHC 837 and whether he is holding Kuthaka right in any temple under the management of the Travancore Devaswom Board. On 18.10.2022, when W.P. (C) No. 25350 of 2022 came up for consideration, the learned Standing Counsel for the Board submitted that the 6th respondent herein is yet to make the payment of the balance bid amount together with interest, which comes to Rs. 67,50,100/- in respect of Kuthaka right in Kottarakkara PD Manikandeswaram Temple for the year 2020-21. 2. On 18.10.2022, when W.P. (C) No. 25350 of 2022 came up for consideration, the learned Standing Counsel for the Board submitted that the 6th respondent herein is yet to make the payment of the balance bid amount together with interest, which comes to Rs. 67,50,100/- in respect of Kuthaka right in Kottarakkara PD Manikandeswaram Temple for the year 2020-21. 2. In the judgment dated 18.10.2022 in W.P.(C) No. 25350 of 2022 this Court noticed that even after the dismissal of W.P. (C) No. 13039 of 2020 by the judgment dated 06.07.2021, the Administrative Officer of Kottarakkara PD Manikandeswaram Temple and the Assistant Devaswom Commissioner, Kottarakkara Group have not taken any steps against the 6th respondent herein, for recovering the balance bid amount, openly flouting the law laid down by this Court in Abu K.S. vs. Travancore Devaswom Board, 2022 SCC Online Ker. 1642 and Suneesh K.S. vs. Travancore Devaswom Board, ILR 2022 (1) Ker. 1091. While dismissing W.P. (C) No. 25350 of 2022, by the judgment dated 18.10.2022, Registry was directed to initiate a suo motu proceedings on the default committed by the 6th respondent herein in remitting the balance bid amount and the inaction on the part of the Board and its officials in initiating coercive steps against him for recovering the said amount together with 18% penal interest and proceedings for black-listing. The learned Standing Counsel for the Board was directed to get instructions as to whether the 6th respondent herein is the holder of Kuthaka right in any temple under the management of the Board. 3. On 27.10.2022, when this DBP came up for consideration, the learned Senior Government Pleader took notice for respondents 1 and 2. The learned Standing Counsel for Travancore Devaswom Board took notice for respondents 3 to 5. Notice was ordered to the 6th respondent by speed post, returnable within three weeks. The learned standing Counsel was directed to place on record the request made by the Board, before the State Government for issuing notification under the provisions of the Kerala Revenue Recovery Act, 1968. 4. Notice was ordered to the 6th respondent by speed post, returnable within three weeks. The learned standing Counsel was directed to place on record the request made by the Board, before the State Government for issuing notification under the provisions of the Kerala Revenue Recovery Act, 1968. 4. On 21.11.2022, the learned Standing Counsel for Travancore Devaswom Board has placed on record, Annexure R1(a) request dated 08.11.2022 of the Board, before the 1st respondent State, to issue a notification under Section 71 of the Kerala Revenue Recovery Act, 1968, to make applicable the provisions of the said Act to the recovery of the amounts due to the Board from any person or class of persons. 5. On 05.12.2022, when this DBP was taken up for consideration, the learned Senior Government Pleader was directed to get instructions on the action, if any, taken on Annexure R1(a) request dated 08.11.2022 made by the Travancore Devaswom Board before the 1st respondent State, to issue a notification under Section 71 of the Kerala Revenue Recovery Act, 1968, to make applicable the provisions of the said Act to recover the amounts due to the Board from any person or class of persons. 6. Today, when this matter is taken up for consideration, the learned counsel for the 6th respondent would submit that the said respondent is yet to clear the balance bid amount in respect of Kuthaka right for conducting pooja stall in Kottarakkara PD Manikandeswaram Temple for the year 2020-21. The Travancore Devaswom Board has filed O.S. No. 37 of 2022 before the Sub Court, Kottarakkara for recovering the said amount, in which the 6th respondent has already received notice. The learned Standing Counsel for Travancore Devaswom Board seeks further time to get instructions as to whether the 6th respondent is the holder of Kuthaka right in any temple under the management of the Board. 7. Heard the learned Senior Government Pleader for respondents 1, 2 and additional 7th respondent, the learned Standing Counsel for Travancore Devaswom Board for respondents 3 to 5, the learned counsel for the 6th respondent, the learned Standing Counsel for Cochin Devaswom Board for additional 8th respondent and also the learned Standing Counsel for Guruvayur Devaswom Managing Committee for additional 9th respondent. 8. 8. The State Government enacted the Kerala Revenue Recovery Act, 1968 to consolidate and amend the laws relating the recovery of arrears of public revenue in the State of Kerala. Section 2 (j) of the Act defines ‘public revenue due on land’ to mean the land revenue charge on the land and includes all other taxes, fees and cesses on land, whether charged on land or not and all cesses or other dues payable to the Government on account of water used for purposes of irrigation. 9. Section 71 of the Act deals with power of Government to declare the Act applicable to any institution. As per Section 71, the Government may, by notification in the Gazette declare, if they are satisfied that it is necessary to do so in public interest, that the provisions of this Act shall be applicable to the recovery of amounts due from any person or class of persons to any specified institution or any class or classes of institutions, and thereupon all the provisions of this Act shall be applicable to such recovery. As per the proviso to Section 71 of the Act, such specified institution or class or classes of institutions or autonomous bodies, as the case may be, shall be liable to pay collection charges for the recovery of the amounts, at such rate and in such manner, as may be prescribed by the Government. 10. In exercise of the powers conferred under Section 71 of the said Act, the Government vide G.O. (Ms) No. 222/2006/RD dated 31.07.2006, published in Kerala Gazette Extraordinary No. 1263 dated 02.08.2006, declared that the provisions of the Revenue Recovery Act shall be applicable to the recovery of amounts due from any person to the Guruvayur Devaswom. As per the explanatory note, such a notification has been issued for ensuring realisation of amounts due to the Guruvayur Devaswom from any person or class of persons, since the Government found it necessary in public interest to make applicable the provisions of the Revenue Recovery Act to Guruvayur Devaswom. 11. In exercise of the powers conferred under Section 71 of the said Act, the Government vide G.O. (P) No. 22/2021/RD dated 09.02.2021, published in Kerala Gazette Extraordinary No. 668 dated 11.02.2021, declared that the provisions of the Revenue Recovery Act shall be applicable to the recovery of amounts due from any person to the Cochin Devaswom Board. 11. In exercise of the powers conferred under Section 71 of the said Act, the Government vide G.O. (P) No. 22/2021/RD dated 09.02.2021, published in Kerala Gazette Extraordinary No. 668 dated 11.02.2021, declared that the provisions of the Revenue Recovery Act shall be applicable to the recovery of amounts due from any person to the Cochin Devaswom Board. As per the explanatory note, such a notification has been issued for ensuring realisation of amounts due to the Cochin Devaswom Board from any person or class of persons, since the Government found it necessary in public interest to make applicable the provisions of the Revenue Recovery Act to the Cochin Devaswom Board. 12. In Rajani P. Kuttan and Another vs. 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. 13. In T. Krishnakumar vs. Cochin Devaswom Board, 2022 (5) KHC SN 8 : 2022 (4) KLT 798 , a Division Bench of this Court, in which both of us were parties, held that in view of the law laid down by this Court in Abu K.S. vs. Travancore Devaswom Board, 2022 SCC Online Ker. 1642, relying on the decision of the Apex Court in M.V. Ramasubbiar vs. Manicka Narasimachara, (1979) 2 SCC 65 , while leasing out the buildings owned by the Devaswoms, the Cochin Devaswom Board and its officials have to ensure that proper income is generated from the said buildings. In such transactions, the Board and its officials have to show reasonable diligence in the manner of an ordinary prudent man of business to conduct his own affairs. The action of the Board as a trustee cannot be equated to that of mere landlord. In such transactions, the Board and its officials have to show reasonable diligence in the manner of an ordinary prudent man of business to conduct his own affairs. The action of the Board as a trustee cannot be equated to that of mere landlord. The best interest of the Devaswoms under the control of the Board would be sub-served only if income is generated. The major source of revenue of Cochin 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 and also the rental income generated from the buildings owned by the respective Devaswoms. Any default committed by the tenant or licensee of the buildings owned by the Devaswoms in payment of the monthly rent or licence fee, electricity charges, water charges, statutory dues, etc. has to be dealt with appropriately, so also the use of the building for another purpose or making material alteration or addition to the building. 14. The role assigned to the 3rd respondent Travancore Devaswom Board, the additional 8th respondent Cochin Devaswom Board and also the additional 9th respondent Guruvayur Devaswom Managing Committee is that of a trustee in management of the properties vested in the deity. Therefore, the Board/Managing Committee is duty bound to scrupulously follow the stipulations contained in the Travancore-Cochin Hindu Religious Institutions Act, 1950/Guruvayur Devaswom Act, 1978, and to administer and manage the Devaswoms and its properties in accordance with the settled legal principles relating to administration of Hindu religious trusts. The Board/Managing Committee, being the trustee in management of Devaswom properties, is legally bound to perform its duty with utmost care and caution. Therefore, the Board/Managing Committee has to initiate proceedings against the Kuthaka holders, who have defaulted payment of the balance bid amounts, by initiating appropriate proceedings for recovery of the said amount together with penal interest. Any default committed by the Board/Managing Committee in initiating recovery proceedings at the appropriate time would certainly amount to breach of trust. 15. Therefore, the Board/Managing Committee has to initiate proceedings against the Kuthaka holders, who have defaulted payment of the balance bid amounts, by initiating appropriate proceedings for recovery of the said amount together with penal interest. Any default committed by the Board/Managing Committee in initiating recovery proceedings at the appropriate time would certainly amount to breach of trust. 15. In the matter of Audit Report of the Travancore Devaswom Board for the year 1967-68 (Sabarimala Improvement Fund) 1990 (1) KLT 347 , in the context of Section 32 of the Act, a Division Bench of this Court reminded the President and members of the Travancore Devaswom Board about their public accountability. In the said decision it was made clear that it is for all persons concerned to see that greater vigil is exercised by the President and members of the Board in the overall administration of the Board and in the collection and disbursement of funds. 16. When the provisions under the Kerala Revenue Recovery Act have already been made applicable to the recovery of amounts due from any person or class of persons to the Guruvayur Devaswom, vide the notification published in Kerala Gazette Extraordinary No. 1263 dated 02.08.2006 and to the Cochin Devaswom Board, vide the notification published in Kerala Gazette Extraordinary No. 688 dated 11.02.2021, since the Government found it necessary in public interest to make applicable the provisions of the Revenue Recovery Act to the Guruvayur Devaswom and the Cochin Devaswom Board, there is no justification whatsoever in not issuing similar notification in respect of Travancore Devaswom Board, for ensuring realisation of the amounts due to the Board from any person or class of persons. 17. The learned Senior Government Pleader would submit that Annexure R1(a) request made by the Travancore Devaswom Board to issue a similar notification under Section 71 of the Kerala Revenue Recovery Act, 1968, to make applicable the provisions of the said Act to recover the amounts due to the Board from any person or class of persons is pending consideration before the additional 7th respondent. On that request, certain clarifications were sought from the Board. On that request, certain clarifications were sought from the Board. Once those clarifications are received, the additional 7th respondent shall proceed with that request made in Annexure R1(a) and issue a notification similar to that issued in respect of the Guruvayur Devaswom and the Cochin Devaswom Board, as expeditiously as possible, at any rate, within a period of one month. The learned Standing Counsel for the Board would submit that, if not already furnished, the clarifications sought by the additional 7th respondent shall be furnished within one week from this date. 18. In the above circumstances, we deem it appropriate to direct the additional 7th respondent to proceed with the request made by the 3rd respondent Travancore Devaswom Board in Annexure R1(a) to issue a similar notification under Section 71 of the Kerala Revenue Recovery Act, 1968, to make applicable the provisions of the said Act to recover the amounts due to the Board from any person or class of persons, as expeditiously as possible, at any rate, within a period of one month the date of this order. 19. The learned counsel for the 6th respondent seeks further time to file counter affidavit. Three weeks’ time granted. 20. The learned Standing Counsel for Travancore Devaswom Board, the learned Standing Counsel for Cochin Devaswom Board and the learned Standing Counsel for Guruvayur Devaswom Managing Committee are directed to place on record the details of the Kuthaka holders, who have defaulted payment of the balance bid amount, for the year 1198 ME (2022) and also for the last three years; the proceedings, if any, initiated against such defaulters for recovering the defaulted amount and for black-listing; and whether any such defaulters are holding Kuthaka rights in the temples under its management for the current year, i.e. 1198 M.E. (2022). 21. List on 03.01.2023, for the counter affidavit of the 6th respondent and also the affidavits on behalf of the 2nd respondent and additional respondents 8 and 9 furnishing the details of the defaulters.