JUDGMENT : (Anil K. Narendran, J.) The issue involved in DBP No.77 of 2023 and W.P(C)No.29355 of 2024 relates to the reconstruction of Vilakkumadam in Peruvaram Sree Mahadeva Temple (Peruvaram Devaswom), which is an ancient temple under the management of the Travancore Devaswom Board. 2. DBP No.77 of 2023 is registered based on report No.27 of 2023 of the learned Ombudsman in Complaint No.88 of 2023 made by the complainants regarding the reconstruction of Vilakkumadam in Peruvaram Devaswom. The issue that requires consideration in this DBP is as to whether the Vilakkumadam of Peruvaram Sree Mahadeva Temple requires reconstruction. In the report, the learned Ombudsman noticed that the expenditure to be incurred being huge, the appropriate course of action is to file a maramath petition before this Court, so that the necessity of the work can also be examined by this Court and appropriate direction can be given. 2.1. On 18.08.2023, when this DBP came up for consideration, this Court issued various directions regarding the filing of reports by the learned Ombudsman. The directions are contained in the order dated 18.08.2023 read thus: (i) When a report of the learned Ombudsman is filed, the office of the learned Ombudsman shall ensure that a complete copy of the report with index and all its enclosures are furnished in the office of the learned Advocate General, the learned Standing Counsel for the Devaswom Board concerned, the learned Amicus Curiae for the learned Ombudsman and if there is any other official respondents, Standing Counsel of such respondents; (ii) Once the report is numbered as a DBP and the cause title is generated, the docket of the file printed on A4 size paper shall be collected from the Registry and copies thereof shall be served on the Government Pleader/Standing Counsel/Amicus Curiae by the official from the office of the learned Ombudsman; 2.2. On 22.08.2023, when this DBP came up for consideration, this Court issued notice to the complainants by speed post, returnable within three weeks. The learned Standing Counsel for Travancore Devaswom Board was directed to get instructions. 2.3. By the order dated 26.09.2023, the State of Kerala, represented by the Secretary to Government, Revenue (Devaswom) Department and the Deputy Director, Local Fund Audit, Travancore Devaswom Board Audit were suo motu impleaded as additional respondents 5 and 6 and the learned Senior Government Pleader entered appearance for the said respondents. 2.3. By the order dated 26.09.2023, the State of Kerala, represented by the Secretary to Government, Revenue (Devaswom) Department and the Deputy Director, Local Fund Audit, Travancore Devaswom Board Audit were suo motu impleaded as additional respondents 5 and 6 and the learned Senior Government Pleader entered appearance for the said respondents. In the order dated 26.09.2023, this Court noticed that the construction in question is repair work of Vilakkumadam in Peruvaram Devaswom. As per Annexure O2 report of the 2nd respondent Devaswom Commissioner in Annexure O1 complaint made by the complainants, it is stated that the estimate for the said work is Rs.87,33,750/-. In case such a work is undertaken directly by the Travancore Devaswom Board utilising the Devaswom fund, the Board has to file a maramath petition for sanction, which has to be placed before this Court, along with the report of the learned Ombudsman, since the estimated amount is more than Rs.20,00,000/-. The submission made by the learned Standing Counsel for Travancore Devaswom Board is that such a procedure is not followed in case the construction work is undertaken either through sponsorship or by collection of funds through the Temple Advisory Committee, by issuing sealed coupons. In the order dated 26.09.2023, it was made clear that in the affidavit being filed by the Board, the procedure being followed in undertaking construction through different modes shall also be explained. 3. W.P.(C)No.29355 of 2023 is filed by the petitioner, who is a devotee of Lord Sree Mahadeva of Peruvaram Sree Mahadeva Temple, invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 2nd respondent the Travancore Devaswom Board to immediately grant permission for the renovation of the Vilakkumadam/Vilakkazhi of Peruvaram Sree Mahadeva Temple, as requested by the petitioner and the Temple Advisory Committee, in order to restore the sanctity and functionality of Vilakkumadam for proper observance of Chuttu Vilakku. The petitioner has also sought for a writ of mandamus commanding the 2nd respondent to grant permission to the 7th respondent Temple Advisory Committee for collecting funds from the devotees and issue receipts for the same for renovation of the Vilakkumadam/Vilakkazhi of Peruvaram Sree Mahadeva Temple. 3.1. The petitioner has also sought for a writ of mandamus commanding the 2nd respondent to grant permission to the 7th respondent Temple Advisory Committee for collecting funds from the devotees and issue receipts for the same for renovation of the Vilakkumadam/Vilakkazhi of Peruvaram Sree Mahadeva Temple. 3.1. On 05.09.2024, when this writ petition came up for consideration along with DBP No.77 of 2023 the learned Standing Counsel for Travancore Devaswom Board sought adjournment to place on record photographs of the Vilakkumadam of Peruvaram Sree Mahadeva Temple and also the report of the concerned Engineer on the work in question, in terms of the directions contained in the order of this Court dated 24.05.2024 in DBP No.77 of 2023. 4. On 30.09.2024, when these matters came up for consideration, this Court passed an order in DBP No.77 of 2023, extracting two photographs of the Vilakkumadam of Peruvaram Sree Mahadeva Temple, which were made available for the perusal of this Court, by the learned Standing Counsel for Travancore Devaswom Board. The said photographs are reproduced hereunder; “IMAGES” In the order dated 30.09.2024, this Court noticed the submission made by the learned Standing Counsel for Travancore Devaswom Board with reference to the order of this Court dated 12.04.2024 in DBP No.121 of 2023. 5. In W.P.(C)No.29355 of 2024, the learned Senior Government Pleader took notice on admission for the 1st respondent and the learned Standing Counsel for Travancore Devaswom Board took notice for respondents 2 to 6. Urgent notice by special messenger was ordered to the 7 th respondent. 6. In W.P.(C)No.29355 of 2024, the 7th respondent Temple Advisory Committee has filed counter affidavit dated 14.10.2024. Paragraphs 5 to 8 of that counter affidavit read thus; “5. It is submitted that the Temple Advisory Committee, the 7 th respondent herein, acknowledges that a formal request was made to the 2nd respondent for the issuance of a sanction order to facilitate the renovation of the Vilakkumadam, including the collection of donations from devotees, which is submitted as Exhibit P-2 by the petitioner. This request was necessitated by the deteriorated condition of the Vilakkumadam, which has caused significant hardships for devotees in performing the Chuttu Vilakku offering. This request was necessitated by the deteriorated condition of the Vilakkumadam, which has caused significant hardships for devotees in performing the Chuttu Vilakku offering. Furthermore, the Temple Advisory Committee, the 7th respondent, acknowledges that it submitted another application reiterating the same request and seeking permission to issue receipts for the collection of donations from devotees to the 2nd respondent, which is submitted as Exhibit P-3 by the petitioner. 6. It is submitted that, contrary to Exhibit P-5 submitted by the petitioner, the wooden members of the Vilakkumadam have now also sustained damage, and a significant number of lamps are missing. As a result, a complete renovation of the Vilakkumadam is essential to prevent further deterioration and avoid unnecessary expenses in the future. 7. It is submitted that during 2020, the then Temple Advisory Committee has handed over a sum of ?5,60,000/-(Rupees Five Lakhs Sixty Thousand Only) and the Peruvaram Devaswom had deposited the amount in a Fixed Deposit (FD) with Punjab National Bank of North Paravur Branch @6.8% interest. This deposit was made with the intention of utilizing the funds for necessary temple expenditures as they arise. The committee believes that the Vilakkumadam is an integral part of the temple, as well as the sacred Chuttu Vilakku offering. Therefore, this amount can be utilized for the renovation of the Vilakkumadam. 8. It is submitted that the Temple Advisory Committee is committed to ensuring the proper maintenance and renovation of the Vilakkumadam to preserve the sanctity of the temple and its rituals. The Committee is ready to undertake the complete renovation project of the Vilakkumadam by collecting funds from devotees and issuing receipts for the same with the prior sanction from the Travancore Devaswom Board.” 7. In DBP No.77 of 2023, an affidavit dated 26.03.2024 has been placed on record on behalf of the 1st respondent Travancore Devaswom Board producing therewith Annexures R1(a) to R1(d) documents. Paragraphs 3 to 9 of that affidavit read thus; “3. The Temple Advisory Committee (hereinafter TAC for brevity) of Peruvaram Temple submitted an application before the President of the Board stating that, the "Chuttuvilakku" of the Temple is centuries old and in a dilapidated condition. It is further submitted that the lamps are unfit for lighting and they sought permission to repair the same by collecting funds through sealed coupons and without causing any financial burden to the Board. It is further submitted that the lamps are unfit for lighting and they sought permission to repair the same by collecting funds through sealed coupons and without causing any financial burden to the Board. The TAC submitted another representation on 30-9-2022 reiterating the earlier needs. The Board sought a report from the Chief Engineer in the matter. 4. The complainants herein filed a complaint before the learned Ombudsman for Travancore and Cochin Devaswom Boards alleging that the vilakkazhi is not damaged and the present proposal is an unnecessary expenditure. The learned Ombudsman disposed of the matter by proceedings dated 23- 11-2022 directing the Board to get opinion of the Thanthri, complaints, interested parties and TAC of the temple before taking a final decision in the matter. On receipt of the above proceedings and the report of the Devaswom Commissioner, the Board by order dated 02-12-22 directed the Chief Engineer to examine and submit a report in the matter. 5. Accordingly, the Chief Engineer forwarded the complaint and request of the TAC to the Executive Engineer, Kottayam for report. The Executive Engineer asked the Assistant Engineer, Aluva for inspecting the structure and to put up an estimate with detailed report. The Assistant Engineer reported that the wooden members of the Vilakkazhihas no significant damages and about 110 brass lamps were found missing and further the lamps are untidy and the material used for making the lamps could not be recognized. Based on the report of the Assistant Engineer, the Executive Engineer submitted proposal with an estimate to the Chief Engineer amounting to Rs.87,33,750/-. 6. The Chief Engineer, based on the lowest offer from the experts in doing similar works and considering prevailing market rates, the estimate is duly checked and closed for Rs.77,41,000/- and reported the same to the Board for appropriate decision in the matter. Though notice was issued to the complainants and other parties for hearing scheduled on 30.03.2023. The complainants did not appear for the hearing on that day. The Board heard all other parties including the TAC and decided to execute the work through the TAC at their expense collecting funds through sealed coupons complying with all departmental formalities. In the mean while the term of the Temple Advisory Committee expired. 7. It is submitted that now the new Temple Advisory Committee was constituted and the new Committee expressed their willingness to undertake the work. In the mean while the term of the Temple Advisory Committee expired. 7. It is submitted that now the new Temple Advisory Committee was constituted and the new Committee expressed their willingness to undertake the work. True copy of the letter dated 05.03.2024 from the Secretary of the Temple Advisory Committee addressed to the Assistant Devaswom Commissioner, North Paravur expressing willingness to undertake the work is produced herewith and marked as Annexure-R1(a). The Assistant Devaswom Commissioner forwarded the same to the Devaswom Commissioner and the Devaswom Commissioner reported the willingness expressed by the Temple Advisory Committee to undertake the work to the Board. True copy of the report of the Devaswom Commissioner vide ROC No.22542/22/M II dated 13.03.2024 is produced herewith and marked as Annexure-R1(b). The Tantri of the Temple also opined favouring restoration of the vilakkumadam. True copy of the opinion dated 29.06.2023 of the Tantri of the Temple, Vezhapparambu Sri. Damodaran Namboodiripad is produced herewith and marked as Annexure-R1(c). 8. The Board, considering the report of the Devaswom Commissioner decided to entrust the restoration work of the vilakkumadam to the Temple Advisory Committee, by collecting funds through sealed coupons, under the supervision of the maramath officials, subject to the orders in this DBP. The sealed coupons will be issued in a phased manner according to the progress in the work and necessary agreement will be executed with the Temple Advisory Committee to ensure timely completion of the work. True copy of the Order vide ROC. 11705/22/M dated 20.03.2024 issued by Travancore Devaswom Board is produced herewith and marked as Annexure-R1(d). 9. The different modes of execution of maramath works in the temples under the Travancore Devaswom Board are as follows: A. Complete Sponsorship (Without Sealed Coupons) In this category, the entire work is sponsored or undertaken by any particular person or group of person or company/Institution without collecting any amount from the public. The work will be done as per the opinion of the Tantri and measurements provided by the approved Stapathy of the Board, under the supervision of the maramath officials of the Board. The accounts will be subjected to audit. B. Temple Advisory Committee undertaking the work by collection of funds through sealed coupon. In the above category, the Temple Advisory Committee undertakes the work through collection of funds through sealed coupon. The accounts will be subjected to audit. B. Temple Advisory Committee undertaking the work by collection of funds through sealed coupon. In the above category, the Temple Advisory Committee undertakes the work through collection of funds through sealed coupon. The work will be done as per the opinion of the Tantri and measurements provided by the approved Stapathy of the Board under the supervision of the maramath officials of the Board. The estimate will be prepared by the maramath wing of the Board and for specialized works quotations will be obtained. The work will be awarded to the TAC without tender process. The Contractors Profit and Over Head charges will be excluded from the estimate amount, except in specialized works. The Board will not incur any expense. The accounts will be subjected to audit. C. Work through the contractors. The work will be done as per the opinion of the Tantri and measurements provided by the approved Stapathy of the Board. The Engineers of the Board prepare the plan and estimate. The work will be tendered and executed utilizing funds of the Board. The accounts will be subjected to audit. D. Direct work through nominee of TAC The work will be done as per the opinion of the Tantri and measurements provided by the approved Stapathy of the Board. The Engineers of the Board prepare the plan and estimate. The work will be awarded to the TAC (nominee) without inviting tenders at 25% below the estimated rate. Work will be done under the supervision of the Board officials. The accounts will be subjected to audit.” 8. Heard the learned counsel for the complainants in DBP No.77 of 2023, the learned counsel for the petitioner in W.P.(C)No.29355 of 2024, the learned Standing Counsel for the Travancore Devaswom Board, the learned Senior Government Pleader and also the learned counsel for the 7th respondent Temple Advisory Committee in W.P.(C)No.29355 of 2024. 9. 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. Peruvaram Sree Mahadeva Temple (Peruvaram Devaswom) in Paravur Group is an incorporated Devaswom under the management of the Travancore Devaswom Board. 10. Section 15A of the Act, inserted by Act 5 of 2007, with effect from 12.04.2007, deals with duties of the Board. Peruvaram Sree Mahadeva Temple (Peruvaram Devaswom) in Paravur Group is an incorporated Devaswom under the management of the Travancore Devaswom Board. 10. 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 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. 11. Section 24 of the Act deals with maintenance of Devaswoms, etc., out of Devaswom Fund. As per Section 24, the Board shall, out of the Devaswom Fund constituted under Section 25, maintain the Devaswoms mentioned in Schedule I [i.e. incorporated Devaswoms], keep in a state of good repair the temples, buildings, and other appurtenances thereto, administer the said Devaswoms in accordance with recognised usages, make contributions to other Devaswoms in or outside the State and meet the expenditure for the customary religious ceremonies and may provide for the educational upliftment, social and cultural advancement and economic betterment of the Hindu community. 12. Section 27 of the Act deals with Devaswom properties. As per Section 27, immovable properties entered or classed in the revenue records as Devaswom Vaga or Devaswom Poramboke and such other Pandaravaga lands as are in the possession or enjoyment of the Devaswoms mentioned in Schedule I after the 30th Meenam, 1097 corresponding to the 12th April, 1922, shall be dealt with as Devaswom properties. The provisions of the Land Conservancy Act of 1091 (IV of 1091) shall be applicable to Devaswom lands as in the case of Government lands. 13. Section 31 of the Act deals with management of Devaswoms. 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. 14. 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. 14. In Ram Mohan Das v. Travancore Devaswom Board and others [ 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. 15. 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 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 the Trust and it is his duty to sell the property, if at all that was necessary, to 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 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) 16. 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 are required to be protected and safeguarded by their trustees/archakas/shebaits/employees. Instances are many 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. 17. 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 ] 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 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 therefore is the guardian of the Deity and apart from the jurisdiction under Section 103 of the Land Reforms Act, 1963 viz. the powers of revision, the High Court is having inherent jurisdiction and the doctrine of parens patriae will also apply in exercising the jurisdiction. Therefore, when a complaint has been raised by the Temple Advisory Committee, which was formed by the devotees of the Temple, about the loss of properties of the Temple itself, the truth of the same can be gone into by the High Court in these proceedings. 18. Therefore, when a complaint has been raised by the Temple Advisory Committee, which was formed by the devotees of the Temple, about the loss of properties of the Temple itself, the truth of the same can be gone into by the High Court in these proceedings. 18. In Suo Motu v. State of Kerala and others [ 2022 (2) KHC 411 ], in the context of Sabarimala Devaswom, which is an incorporated Devaswom mentioned in Schedule I of the Act, under Chengannur Group, this Court held that, in view of the provisions under the Act and also the law laid down in the decisions referred to supra, the Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of Sabarimala Devaswom,. 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. Position of the Board in this regard is analogous to that of trustees, as held by this Court in Ram Mohan Das [ 1975 KLT 55 ]. Any improper act of the trustees could be questioned by a worshiper. The 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. 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. Since 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. 19. Section 31A of the Travancore-Cochin Hindu Religious Institutions Act deals with the formation of Temple Advisory Committees. As per sub-section (1) of Section 31A, a Committee for each temple, in the name “Temple Advisory Committee” (name of the temple), may be constituted in order to ensure the participation of Hindu devotees. 19. Section 31A of the Travancore-Cochin Hindu Religious Institutions Act deals with the formation of Temple Advisory Committees. As per sub-section (1) of Section 31A, a Committee for each temple, in the name “Temple Advisory Committee” (name of the temple), may be constituted in order to ensure the participation of Hindu devotees. As per sub-section (2) of Section 31A, the Temple Advisory Committee constituted under subsection (1) may be approved by the Board. As per sub-section (3) of Section 31A, the composition of an Advisory Committee under sub-section (1) shall be in such manner as may be prescribed by rules made by the Board, not inconsistent with any practice, prevailing, if any. 20. In the exercise of the powers under sub-section (3) of Section 31A of the Act, the Travancore Devaswom Board framed Rules (Bye-laws) for the formation of Temple Advisory Committees in the temples under its management, which has been approved by this Court, by the order dated 03.11.2011 in DBA No.153 of 2009. 21. Clause (2) of the Rules, which deals with the objectives of the Temple Advisory Committees, reads thus; 22. As per Clause (2) of the Rules the Temple Advisory Committee has to render necessary assistance to the Travancore Devaswom Board and its officials for the smooth functioning of the temple activities, the conduct of daily worship, ceremonies and festivals according to the usage. The Advisory Committee has to formulate schemes for the betterment and development of the temple, submit the same before the Board and execute it with the approval of the Board. The Advisory Committee shall collect donations from the devotees for the smooth conduct of temple activities and festivals only with the permission of the Department. 23. Clause (3) of the Rules, which deals with membership, reads thus; 24. Clause (3) of the Rules makes it explicitly clear that the membership in ‘registered mandalam’ is mainly for the devotees who are residing within a distance of 5kms from the temple, who are regular worshipers and had contributed considerably for the betterment of the temple and the devotees. Sub-clauses (i) to (iv) of Clause (3) of the Rules deal with the class of persons who are entitled to get membership. 25. Clause (9) of the Rules deals with office bearers and their duties. Sub-clauses (i) to (iv) of Clause (3) of the Rules deal with the class of persons who are entitled to get membership. 25. Clause (9) of the Rules deals with office bearers and their duties. Clause (9.1) deals with the President, Clause (9.2) deals with the Vice President, Clause (9.3.) deals with the Secretary and Clause (9.4) deals with the Treasurer. Clause (9) of the Rules reads thus; 26. As per Clause (9) of the Rules, one among the duties of the President, as provided in Clause (9.1), is to formulate projects for the betterment of the temple and for the convenience of the devotees and implement the same with the approval of the Board. The President has to supervise the collection of funds at the initiative of the Advisory Committee and he has to ensure that the functioning of the Committee is in accordance with the directions issued by the Travancore Devaswom Board. As per Clause (9.3), the Secretary of the Committee has to get the approval of the Department for the collection of funds. He has to print coupons and keep them in safe custody, after obtaining the seal of the Assistant Commissioner. He has to ensure that such coupons are used only as per the permission granted by the Board. The Secretary has to cause the accounts relating to the collection of funds, income and expenditure audited which shall be produced before the authorities in the Board before 30th April of every year. As per Clause (9.4) of the Rules, the Treasurer has to ensure that proper accounts are maintained for the income and expenditure and that the income and expenditure of the Advisory Committee are with the approval of the Committee and with the knowledge of the President and the Secretary. 27. Section 31A of the Act provides for formation of a Temple Advisory Committee in a temple under the management of the Travancore Devaswom Board, in the name of the temple, in order to ensure the participation of Hindu devotees, and the composition of the Temple Advisory Committee shall be in the manner as prescribed in the rules made by the Board under subsection (3) of Section 31A, not inconsistent with any practice, if any, prevailing in that temple. The Rules (Bye-laws) framed by the Travancore Devaswom Board under sub-section (3) of Section 31A of the Act has been approved by this Court by the order dated 03.11.2011 in DBA No.153 of 2009. As per the provisions contained in Clause (2) of the Rules (Bye-laws), the Temple Advisory Committee has to render necessary assistance to the Travancore Devaswom Board and its officials for the smooth functioning of the temple activities, the conduct of daily worship, ceremonies and festivals according to the usage. The Temple Advisory Committee has to formulate schemes for the betterment and development of the temple, submit the same before the Board and execute it with the approval of the Board. The Advisory Committee shall collect donations from the devotees for the smooth conduct of temple activities and festivals only with the permission of the Department. 28. As per the provisions contained in Clause (9) of the Rules (Bye-laws) the President of the Temple Advisory Committee has to supervise the collection of funds at the initiative of the Advisory Committee and he has to ensure that the functioning of the Committee is in accordance of the directions issued by the Board. The Secretary of the Advisory Committee has to get the approval of the Department for the collection of funds, against sealed coupons with the seal of the Assistant Commissioner. The Secretary has to ensure that such coupons are used only as per the permission granted by the Board. The Secretary has to close the accounts relating to the collection of funds, income and expenditure audited, which shall be produced before the authorities in the Board before 30th April of every year. The Treasurer of the Committee has to ensure that proper accounts are maintained for the income and expenditure and that the income and expenditure of the Committee are with the approval of the Committee and with the knowledge of the President and the Secretary. 29. Clause (11) of the Rules, which deals with term of office of the Temple Advisory Committee, reads thus; 30. As per Clause (11) of the Rules, the term of the Temple Advisory Committee shall be two years from the date of approval of the Committee by the Department. The Devaswom Commissioner is empowered to extend the term of the Temple Advisory Committee for a further period of one year on the ground of any development works or unavoidable rituals. As per Clause (11) of the Rules, the term of the Temple Advisory Committee shall be two years from the date of approval of the Committee by the Department. The Devaswom Commissioner is empowered to extend the term of the Temple Advisory Committee for a further period of one year on the ground of any development works or unavoidable rituals. On the aforesaid grounds the Board can extend the term for a further period of one year. Clause (11) makes it explicitly clear that the term of the Temple Advisory Committee shall not be extended beyond two years. 31. Clause (12) of the Rules, which deals with the powers and rights of the Devaswom Board, reads thus; 32. As per Clause (12) of the Rules, the Devaswom Commissioner shall have the power to determine the eligibility of the members of the Advisory Committee and the term of the Advisory Committee and also to remove the members of the Committee on the basis of specific reasons. In the event of the activities of the Advisory Committee being contrary to the interest of the Temple, Hindu faith or the Devaswom Board, or in the event of specific financial irregularities, the Commissioner shall have the absolute power to remove the Advisory Committee. 33. Clause (18) of the Rules, which deals with prohibitions, reads thus; 34. Clause (18) of the Rules prohibits the Temple Advisory Committee from collecting funds in connection with any ceremonies in the temple by placing kanikkavanchi or hundies. When coupons are printed for development activities in the temple, with the approval of the Department, only coupons for the specified amount shall be printed. No receipts without the seal of the Assistant Commissioner shall be used for collecting funds. As per Clause (18), a person who is an office bearer or member of the Temple Advisory Committee shall not be eligible to continue as such continuously exceeding the term of two committees. 35. No receipts without the seal of the Assistant Commissioner shall be used for collecting funds. As per Clause (18), a person who is an office bearer or member of the Temple Advisory Committee shall not be eligible to continue as such continuously exceeding the term of two committees. 35. In Sunil Kumar C. and others v. Travancore Devaswom Board and others [ 2022 (4) KHC 663 ] a Division Bench of this Court in which one among us [Anil K. Narendran, J.] was a party noticed that, a reading of the provisions under Clause (9) of the Rules make it explicitly clear that the construction or repair or renovation work that has to be undertaken in a temple is not outside the purview of the Temple Advisory Committees constituted under Section 31A of the Act. It would certainly be open to the Travancore Devaswom Board to undertake such construction, repair or renovation work in a temple, directly by its Maramath Department. However, when the Board has chosen to undertake such construction or repair or renovation work in a temple through a committee, under the supervision of the officials in Maramath Department, it has to be undertaken through the Temple Advisory Committee constituted under Section 31A of the Act, under constant supervision and scrutiny by the concerned officers of the Board, in order to ensure that the activities of the committee is in compliance with the directions issued by the Board. Therefore, the construction, repair or renovation work that has to be undertaken in a temple is not outside the purview of the Temple Advisory Committees constituted under Section 31A of the Act. 36. In Sunil Kumar C. [ 2022 (4) KHC 663 ] this Court noticed that the term of the Temple Advisory Committee is two years from the date of approval of the election by the Devaswom Commissioner, who has the authority to extend the term by one year in case of development works or unavoidable rituals in the temple. The Board has the power to extend the term by a further period of one year in case of development works or unavoidable rituals in the temple. In view of the prohibition contained in Clause (11) of the Rules, the term of the Temple Advisory Committee cannot be extended beyond the period of two years. The Board has the power to extend the term by a further period of one year in case of development works or unavoidable rituals in the temple. In view of the prohibition contained in Clause (11) of the Rules, the term of the Temple Advisory Committee cannot be extended beyond the period of two years. a person, who is an office bearer or member of the Temple Advisory Committee is not eligible to continue as such, continuously exceeding the term of two Committees. As held by this Court in Chandu K. v. Travancore Devaswom Board [ 2021 (3) KHC 379 ] the power of the Devaswom Commissioner or the Board to extend the term of the Temple Advisory Committee shall not be exercised as a matter of course. The Devaswom Commissioner or the Board, as the case may be, shall call for a report regarding the developmental works going on in the temple concerned or the unavoidable rituals to be carried out in the temple and apply its mind to the materials and take a decision as to whether extension of term has to be given or not. The provisions under Clause (18) of the Rules provide sufficient safeguards to prevent illegal collection of funds by the Temple Advisory Committee for development activities in a temple. 37. In terms of the directions issued by this Court in the order dated 03.06.2010 in W.P.(C)No.16438 of 2010, which was modified by the subsequent orders, the Travancore Devaswom Board has to seek approval of this Court for award of contract involving an expenditure of Rs.20 Lakhs and above. 38. As already noticed, in view of the provisions under the Act and also the law laid down in the decisions referred to supra, the Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of the Devaswoms under its management. 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 the Devaswoms and conduct daily worships and ceremonies and also festivals in the temples according to its usage. 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 the Devaswoms and conduct daily worships and ceremonies and also festivals in the temples according to its usage. Position of the Board in this regard is analogous to that of trustees, as held by this Court in Ram Mohan Das [ 1975 KLT 55 ]. Any improper act of the trustees could be questioned by a worshiper. The Board and those entrusted with the duty of managing the properties and affairs of the Devaswoms are duty bound to protect the properties of the deity from any wrongful claims, theft or misappropriation. 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. Since the deity being a perpetual minor, this Court has 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. 39. The photographs of the Vilakkumadam of Peruvaram Sree Mahadeva Temple, which is an ancient temple under the management of the 1st respondent Travancore Devaswom Board have already been extracted hereinbefore at paragraph 4. The document marked as Ext.P5 in W.P.(C)No.29355 of 2024 is the estimate prepared for supplying and providing brass covering to the existing wooden Vilakkazhi and new brass lamps in the Vialkkumadam of the said temple. The schedule of that estimate reads thus; Sl. The document marked as Ext.P5 in W.P.(C)No.29355 of 2024 is the estimate prepared for supplying and providing brass covering to the existing wooden Vilakkazhi and new brass lamps in the Vialkkumadam of the said temple. The schedule of that estimate reads thus; Sl. No. DSR Code Name of Work Quantity Unit Rate Amount Appendix I-Brass covering to the existing wooden Vilakkazhy 1 Dismantling the existing iron lamps fitted to Vilakkazhy by manually including cost of labour charges without causing any damage to vilakazhy and stacking the same as per the direction and to the satisfaction of temple authorities LS 60000 2 Supplying 22 gauge brass sheet and nalls as per IS standard and approved make including all taxes 4725.00 Kg 940.00 4441500 3 Labour charges for brass covering with brass sheet at three sides of wooden legs and cross pieces, corner legs and providing necessary ornamentation works and for doors as instructed by the officials, including cost of all hire charges of tools and plants etc complete 4725.00 Kg 400.00 1890000 4 Other unforeseen works including repairs and maintenance to the existing vilakkazhy wherever if necessary 49500 Total of Appendix I 6441000 Appendix II- Supplying and providing Brass lamps to the existing wooden vilakkazhy 1 Supplying Brass ingots for making brass lamps with minimum copper content of 63% and remaining Zinc content, as per the direction of officials in charge.(test Certificate from competent authority requires) 1020.00 Kg 800.00 816000 2 Labour and hire for tools and plants for making brass lamps from brass ingots having a minimum weight of 160 gm, leg length of 5.5 cm, diameter of 8 cm and depth of 2 cm, including grinding polishing etc and fitting the same in proper line and level to the satisfaction of officials etc complete 1020.00 Kg 431 439620 3 Unforseen works 44380 Total of Appendix II 13,00,000 Grand Total 77,41,000 40. As evident from Ext.P5, for providing brass covering to the entire Vilakkazhi of the Vilakkumadam of Peruvaram Sree Mahadeva Temple, the total expenditure comes to Rs.64,41,000/-. For providing brass lamps to the existing wooden vilakkazhi of Peruvaram Sree Mahadeva Temple, the total expenditure comes to Rs.13,00,000/-, which includes an amount of Rs.44,380/- towards unforeseen works. The total expenditure for the above two works comes to Rs.77,41,000/-. 41. For providing brass lamps to the existing wooden vilakkazhi of Peruvaram Sree Mahadeva Temple, the total expenditure comes to Rs.13,00,000/-, which includes an amount of Rs.44,380/- towards unforeseen works. The total expenditure for the above two works comes to Rs.77,41,000/-. 41. During the course of arguments, the submission made by the learned counsel for the petitioner in W.P.(C)No.29355 of 2024 and also the learned counsel for the 7 th respondent Temple Advisory Committee is that the entire works are required to be undertaken by spending a total sum of Rs.77,41,000/-, since the wooden planks of the Vilakkazhi are damaged, and hence the existing wooden Vilakkazhi has to be covered with brass, by spending Rs.64,41,000/-. 42. On the above issue, the learned Standing Counsel for the Travancore Devaswom Board would point out the report of the Assistant Engineer, Aluva, who inspected the structure and prepared a detailed estimate. In the said report, the Assistant Engineer has stated that the wooden structure of Vilakkazhi has no significant damages. About 110 brass lamps are found missing. The Assistant Engineer noticed that the lamps are untidy, and the materials used for making lamps are unrecognisable. Based on the said report submitted by the Assistant Engineer, the Executive Engineer, Kottayam, submitted a proposal for Rs.87,33,750/-. After considering the lowest offer in the prevailing market rates, the total estimate was fixed as Rs.77,41,000/-. 43. Having considered the pleadings and materials on record and also the submissions made at the Bar, we notice that as per the report of the Assistant Engineer, the wooden vilakkazhi in the Vilakkumadam of Peruvaram Sree Mahadeva Temple, which is an ancient temple, under the management of the 1st respondent Travancore Devaswom Board is not having any significant damages, for covering the entire wooden structure with brass, by spending an amount of Rs.64,41,000/-. The fact that the said wooden vilakkazhi is not having any significant damages for undertaking brass covering work is also evident from the photographs reproduced hereinbefore at paragraph 4. In such circumstances, we hold that providing brass lamps to the existing wooden vilakkazhi in the Vilakkumadam of Peruvaram Sree Mahadeva Temple alone is required to be undertaken by the Travancore Devaswom Board. 44. In such circumstances, we hold that providing brass lamps to the existing wooden vilakkazhi in the Vilakkumadam of Peruvaram Sree Mahadeva Temple alone is required to be undertaken by the Travancore Devaswom Board. 44. In Arjunan T.N. v. President, Temple Advisory Committee and others [ 2012 (4) KHC 155 ] a Division Bench of this Court was dealing with a DBP registered on the basis of TDB Report No.39 of 2011 of the learned Ombudsman on a complaint made by the devotees of Kaippillikkavu Bhagavathi Temple, which is a temple under the management of Travancore Devaswom Board relating to purchase of 20 cents of land in front of that temple, utilising the money collected from the devotees by the Temple Advisory Committee of that temple. The Tantri of the temple inaugurated the collection scheme. One Somanathan, who was dealing with the affairs of the Temple Advisory Committee, and Madhusoodhanan, registered a Trust in the name Sree Bhagavathi Seva Trust and the land was purchased in the name of that Trust utilising the funds collected from the devotees. The registration of the Trust was more than two months after the collection of funds and the property was got conveyed in favour of Madhusoodhanan, Somanathan and Raveendran on behalf of that Trust. The Division Bench held that the acquisition on behalf of Sree Bhagavathi Seva Trust is, obviously, in the form of a dedication to the deity of the temple concerned and such dedication has been made utilising the funds collected from the public at large, that too, by an entity acting on behalf of the people, who were prepared to make such dedication. For such collection, receipts have been issued by the Convenor of the Land Endowment Scheme, a conglomeration of well minded devotees. It has to be presumed that the benefit of such collection is for the purpose of the deity. Under such circumstances, the Division Bench held that the extent of 20 cents of land covered by document No.6540/2006 is an item of property which stands dedicated in favour of the deity and the purchase of the land utilising the amounts was only for the sake of; in favour of; and, in the course of dedication to, the deity. The Travancore Devaswom Board holds all the properties of the temples under its control, in terms of the provisions of the Travancore-Cochin Hindu Religious Institutions Act. The Travancore Devaswom Board holds all the properties of the temples under its control, in terms of the provisions of the Travancore-Cochin Hindu Religious Institutions Act. Therefore, the Division Bench declared that the land covered by the aforesaid document and all structures standing thereon vest absolutely in the deity of Kaippallikkavu Bhagavathi Temple and those properties can only be managed by the Travancore Devaswom Board. Any person occupying such property, including Sree Bhagavathi Seva Trust, shall cease to occupy that parcel and it will be exclusively under the management and control of the Travancore Devaswom Board on behalf of the deity. 45. In view of the prohibitions contained in Clauses 9, 12 and 18 of the Rules (Bye-laws) for the formation of Temple Advisory Committees in temples under the management of Travancore Devaswom Board, any collection of funds by the Temple Advisory Committee in connection with the conduct of temple festival or construction or repair or renovation work in the temple can only be made with the prior approval of the Travancore Devaswom Board, against sealed coupons issued by the Assistant Commissioner. The Secretary of the Temple Advisory Committee has to cause the accounts relating to the collection of funds, income and expenditure audited, which shall be produced before the authorities in the Board before 30th April of every year. In view of the provisions contained in Clause 12 of the Rules, in the event of any specific financial irregularities in the activities of the Temple Advisory Committee, the Devaswom Commissioner shall have the absolute power to remove that Committee. Clause 18 of the Rules prohibits collection of funds by the Temple Advisory Committee in connection with any ceremonies in the temples by placing kanikka vanchies or hundis. No receipts without the seal of the Assistant Commissioner shall be used for collecting funds, when the Board has granted permission for collection of funds at the initiative of the Temple Advisory Committee. 46. In view of the law laid down by this Court in Arjunan T.N. [ 2012 (4) KHC 155 ], the collection of funds by the Temple Advisory Committee, based on the approval granted by the Board, against receipts with the seal of the Assistant Commissioner, in connection with the conduct of temple festival or for construction, repair or renovation work in the temple, is collection of money in the name of the deity. The purpose of such collection is for the benefit of the deity. Therefore, the amounts collected by the Temple Advisory Committees in the temples under the management of the Board, in connection with the conduct of temple festivals or for construction, repair or renovation work in the temple, which are credited into the account of the Temple Advisory Committee, has to be transferred to the Devaswom fund temporarily. Thereafter, adopting the method of issuing payment cheques from the Devaswom fund, on the basis of payment bills prepared by the Maramath wing of the Board, payments can be released to the contractor. By adopting such a procedure, the supervision of the Maramath wing of the Board will be more effective and the work files can be kept in the Maramath wing, which can be subjected to regular audit by the State Audit Department, annually. 47. As stated in the counter affidavit filed by the 7th respondent Temple Advisory Committee in W.P.(C)No.29355 of 2024, in the year 2020 the then Temple Advisory Committee handed over a sum of Rs.5,60,000/- with an intention to utilise the same towards temple expenditure. The said amount is kept in a fixed deposit in the name of Peruvaram Devaswom with Punjab National Bank, North Paravur. The said amount can be utilised for providing brass lamps to the existing wooden vilakkazhi in the Vilakkumadam of Peruvaram Sree Mahadeva Temple and the Temple Advisory Committee can be permitted to raise the balance amount for the said work from the devotees, against sealed coupons issued by the 3rd respondent Assistant Commissioner, with the prior approval of the 2nd respondent Devaswom Commissioner. The amount collected from the devotees for the repair work, which is credited into the account of the Temple Advisory Committee shall be transferred to the Devaswom Fund temporarily. Thereafter, adopting the method of issuing payment cheques from the Devaswom Fund on the basis of payment bills prepared by the Maramath Wing of the Board, payments can be released to the contractor. The work files kept in the Maramath Wing of the Board shall be subjected to audit by the additional 6th respondent Senior Deputy Director, State Audit Department, Travancore Devaswom Board Audit. The entire income and expenditure in relation to the repair work in question shall be subjected to statutory audit by the State Audit Department. With the above directions, this DBP and writ petition are disposed of.