JUDGMENT : N. NAGARESH, J. 1. The petitioners, who are Executive Officers working under the Malabar Devaswom Board, have approached this Court aggrieved by the non implementation of the revised pay scale based on the existing Dearness Allowance which is equal to the corresponding Government rate. 2. The petitioners are Executive Officers working under the Malabar Devaswom Board. According to the petitioners, the State of Kerala issued Ext.P1 GO dated 16.02.2021 revising the pay scale of the Executive Officers under the Malabar Devaswom Board. Dearness Allowance to the Executive Officers is fixed based on Ext.P2 GO dated 07.02.1978 and are fixed based on Government rate from time to time. The petitioners state that DA was sanctioned and paid to the petitioners at Government rate till 30.06.2020. After the last Pay Revision also, the Government ordered that DA of the employees of the Malabar Devaswom Board would be according to the corresponding Government rate. Ext.P3 order dated 13.12.2021 of the Commissioner of Malabar Devaswom Board would evidence the same. 3. Unfortunately, the parity was taken away by the 3rd respondent as per Ext.P4 order dated 03.11.2012. The petitioners are entitled to DA only at the rate of 59% as of now. The said percentage is equal to the corresponding Government rate. The petitioners apprehend that based on Ext.P4, the existing DA rate will be taken away. The petitioners therefore seek to quash Ext.P1 to the extent power to fix Dearness Allowance is granted to the Malabar Devaswom Board instead of directing to pay DA at rates corresponding to Government rates. 4. The 3rd respondent-Commissioner passed Ext.P5 order on 24.01.2022 purportedly to solve the anomaly in Ext.P1. The petitioners state that the contention in Ext.P5 that 275% of DA is merged in the basic pay scale of the revised pay scale fixed on 01.01.2019 is wrong. Though by Ext.P5 the basic pay is increased, the increase is beneficial only to newly joined employees. Ext.P5 will create an anomalous situation where junior employees will be drawing higher pay than the seniors like the petitioners. The petitioners therefore sought to amend the writ petition so as to challenge Ext.P5 also. 5. The 2nd respondent-Malabar Devaswom Board and its Commissioner filed a statement dated 02.03.2022. Respondents 2 and 3 submitted that the pay revision as ordered in Ext.P1 has been implemented pursuant to the decision taken by the Board on 11.01.2022. The petitioners therefore sought to amend the writ petition so as to challenge Ext.P5 also. 5. The 2nd respondent-Malabar Devaswom Board and its Commissioner filed a statement dated 02.03.2022. Respondents 2 and 3 submitted that the pay revision as ordered in Ext.P1 has been implemented pursuant to the decision taken by the Board on 11.01.2022. Clause 6 of Ext.P5 shows the calculation and percentage of Dearness Allowance to be paid. The rates of Dearness Allowance are calculated based on All India Consumer Price Index (AICPI), which is applicable to the Government servants also. 6. Respondents 2 and 3 submitted that the date of effect of pay revision of Executive Officers under the Malabar Devaswom Board is with effect from 01.01.2019, whereas the date of effect of pay revision of Government servants is from 01.07.2019. The said difference should reflect while comparing the Dearness Allowance of the two categories. According to respondents 2 and 3, in view of the implementation of Ext.P1 Government Order and DA applicable to the government employees, the grievance raised in the writ petition has been redressed. 7. The 1st respondent-State of Kerala filed a counter affidavit. The 1st respondent submitted that comparison with DA rate of government employees and Executive Officers is not fully bound to KSR provision, since service rule applicable to the Executive Officers is as per the provisions framed under Section 100(2)(p) and (x)(ii) of the HR and CE Act, 1951. Revision of pay of Executive Officers is with effect from 01.01.2019, whereas revision of pay of government servants is with effect from 01.07.2019. 8. The 1st respondent further submitted that as per GO dated 16.02.2021, the Government has issued orders revising the pay of the Executive Officers with effect from 01.01.2019, based on the recommendation of the Sub Committee of the Malabar Devaswom Board. The 1st respondent also submitted that the rate of DA for the petitioners is to be calculated based on AICPI. The procedure followed by the Malabar Devaswom Board in fixing the DA is correct. 9. Additional respondents 4 and 5 got themselves impleaded in the writ petition. The additional respondents submitted that the Executive Officers are entitled to get Dearness Allowance applicable to government employees, declared from time to time. Ext.P5 order issued by respondents 2 and 3 purportedly for rectifying the anomaly crept in Ext.P1 pay revision order, is passed without application of mind. Additional respondents 4 and 5 got themselves impleaded in the writ petition. The additional respondents submitted that the Executive Officers are entitled to get Dearness Allowance applicable to government employees, declared from time to time. Ext.P5 order issued by respondents 2 and 3 purportedly for rectifying the anomaly crept in Ext.P1 pay revision order, is passed without application of mind. Respondents 2 and 3 should have heard the stakeholders before passing Ext.P5. The Executive Officers will suffer huge financial loss if Ext.P5 is put into force. The Executive Officers are therefore entitled to receive DA at the rates applicable to government servants. 10. I have heard the learned counsel for the petitioners, the learned Government Pleader representing the 1st respondent, the learned Standing Counsel appearing for respondents 2 and 3 and the learned counsel appearing for additional respondents 4 and 5. 11. The petitioners challenge Ext.P1 GO dated 16.02.2021 to the extent it empowers the Malabar Devaswom Board to fix Dearness Allowance. The petitioners seek to declare that they are entitled to Dearness Allowance at corresponding government rates. The question to be decided is as to who is competent to fix wages of the wages of the employees of the Malabar Devaswom Board including Dearness Allowance and to what rates the employees are entitled to receive Dearness Allowance as on date. 12. A perusal of various government Orders and proceedings issued by the Government and the Commissioner of Malabar Devaswom Board would indicate that both the authorities have been exercising the power alternatively but without conflicts among them. 13. The Government received representations from the Executive Officers of the temples coming under the Hindu Religious and Charitable Endowments Act requesting sanction for payment of Dearness Allowance to them at the government rates and the Government of Kerala as per Ext.P2 order dated 07.02.1978 accorded sanction for payment of Dearness Allowance at government rates to the Executive Officers under the Deavaswoms in Malabar area which can afford to pay them. The expenditure had to be met by respective Devaswoms in the Malabar area. Ext.P2 order would show that it is only a permission granted by the Government to pay Dearness Allowance to the Executive Officers engaged by the Devaswoms, if such Devaswoms can afford to pay the same. 14. The expenditure had to be met by respective Devaswoms in the Malabar area. Ext.P2 order would show that it is only a permission granted by the Government to pay Dearness Allowance to the Executive Officers engaged by the Devaswoms, if such Devaswoms can afford to pay the same. 14. Ext.R4(a) is a communication of the Commissioner of HR&CE issued on 07.02.1980 which stated that in view of Ext.P2, the Executive Officers are eligible for Dearness Allowance sanctioned to government servants from time to time. 15. In the year 2009, the Government issued Ext.P9 order dated 28.02.2009 giving instruction to revise the salary of the employees falling under HR&CE Act. Ext.P9 GO instructed that the employees can be given government DA being prescribed from time to time. Soon thereafter, the Government issued Ext.R4(b) order dated 03.08.2010 concerning the cadre of Executive Officers. Though the Government, in Ext.R4(b), opined that the Executive Officers can be granted HRA at government rates, the order dated 03.08.2010 is silent on the rate of DA payable to the Executive Officers. 16. The Commissioner of Malabar Devaswom Board thereafter issued Ext.P3 order dated 13.12.2011 sanctioning DA at the rate of 118%, following GO(P) No. 535/2011/FIN dated 14.11.2011. In Ext.P3 order, it was stipulated that Devaswoms who do not receive any aid from the Malabar Devaswom Board can pay arrears of DA to their employees subject to availability of funds. Those Devaswoms who receive arrears of salary from the Management Fund need extend the DA declared by the Government only with effect from 01.11.2011. 17. On 16.02.2021, the Government issued Ext.P1 GO dated 16.02.2021 revising the salary of paid Executive Officers. By this order, DA paid to the Executive Officers were merged with the salary as on 31.12.2018. The Government ordered that further payment of Dearness Allowances shall be as decided by Malabar Devaswom Board from time to time and only the orders of the Malabar Devaswom Board in this regard alone would apply to the Executive Officers. 18. Relying on Ext.P1 GO, the Commissioner of Malabar Devaswom Board issued Ext.P5 order dated 24.01.2022. By this order, AICPI DA was adopted by the Board as far as Executive Officers are concerned. The question arising in this writ petition is as to whether the Malabar Devaswom Board can fix Dearness Allowance independently, instead of following the corresponding government rates. 19. Relying on Ext.P1 GO, the Commissioner of Malabar Devaswom Board issued Ext.P5 order dated 24.01.2022. By this order, AICPI DA was adopted by the Board as far as Executive Officers are concerned. The question arising in this writ petition is as to whether the Malabar Devaswom Board can fix Dearness Allowance independently, instead of following the corresponding government rates. 19. Section 100(2)(x)(ii) of the Madras Hindu Religious and Charitable Endowments Act, 1951 conferring power to the State Government to make rules provides that the State Government may make rules to carry out all or any of the purposes of the Act. Section 100(2)(x) reads as follows: “100. Power to make rules: (1) The Government may make rules to carry out all or any of the purposes on this Act and not inconsistent therewith. (2) In particular, and without prejudice to the generality of the foregoing power, they shall have power to make rules with reference to the following matters: (x) the qualifications, method of recruitment, pay, grant of leave leave allowance and travelling allowance, personal conduct and punishment of: (i)............... (ii) executive officers appointed for religious institutions under any provision of this Act or in pursuance of any scheme settled or deemed to be settled thereunder. Therefore, it is evident that the statute confers power on the State Government to make rules prescribing service conditions including pay to the Executive Officers appointed for various institutions under the provisions of the Act or in pursuance of any scheme settled or deemed to be settled thereunder. The Act, 1951 therefore gives power to the State Government alone to prescribe pay in respect of the Executive Officers.” 20. The Government in exercise of the powers under Section 100 have made rules regulating the conditions of service, pay, etc. of paid Executive Officers, appointed for religious institutions under the Act (excluding the Executive Officer, Thirumalai Thirupathi Devasthanams) or in pursuance of any scheme settled or deemed to be settled thereunder. Rule 2(1) categories the Executive Officers into four grades and also prescribes scales of pay for the four grades. The rule, however, is silent on the DA payable. 21. Ext.P2 GO dated 09.02.1978 issued by the Government of Kerala entitles the Executive Officers to receive DA at the rates payable to government servants. Rule 2(1) categories the Executive Officers into four grades and also prescribes scales of pay for the four grades. The rule, however, is silent on the DA payable. 21. Ext.P2 GO dated 09.02.1978 issued by the Government of Kerala entitles the Executive Officers to receive DA at the rates payable to government servants. Ext.P2, however, makes it clear that such payment of DA at government rates can be made by Devaswoms in Malabar area which can afford to pay the same. It is evident from Ext.R4(a), Ext.P9 and Ext.P3 that the payment of DA at government rates continued up to the year 2011. On 16.02.2021, the Government issued Ext.P1 GO which stated that pay revision has been effected in respect of the Executive Officers merging the entire deserving DA in the pay as on 31.12.2018 and in future only the orders issued by the Malabar Devaswom Board on DA will apply to the Executive Officers. In effect, the Government has delegated the power to decide Dearness Allowance payable to the Executive Officers, to the Malabar Devaswom Board. As the statute has specifically conferred the power on the State Government to make rules relating to service conditions including Pay in respect of employees appointed by Devaswom, the Government could not have delegated the power to fix DA payable to the Executive Officers, on the Malabar Devaswom Board. To that extent, Ext.P1 GO dated 16.02.2021 is illegal and unsustainable. 22. However, from Ext.P5 order dated 24.01.2022 of the Commissioner of Malabar Devaswom Board, it can be seen that the Board has adopted AICPI DA from 01.01.2019. DA calculated on the basis of AICPI is applicable to the government servants also. Therefore, the petitioners cannot be heard to contend that they are not being paid DA at government rates. The pay revision as ordered in Ext.P1 has been implemented by the Malabar Devaswom Board. The date of effect of pay revision of Executive Officers is made with effect from 01.01.2019 whereas the date of effect of pay revision of government servants is with effect from 01.07.2019. 23. In the circumstances, I find that there is no substantial grievance for the Executive Officers warranting interference by this Court in the matter. The date of effect of pay revision of Executive Officers is made with effect from 01.01.2019 whereas the date of effect of pay revision of government servants is with effect from 01.07.2019. 23. In the circumstances, I find that there is no substantial grievance for the Executive Officers warranting interference by this Court in the matter. In the circumstances, the writ petition is allowed to the limited extent of declaring that Ext.P1 to the extent it delegates the power to fix DA on the Malabar Devaswom Board from time to time is illegal and unsustainable in view of Section 100(2) of the Madras Hindu Religious and Charitable Endowments Act, 1951.