ORDER : Anil K. Narendran, J DBP Nos.43 of 2023, 44 of 2023 and 45 of 2023 These DBPs are registered suo motu, pursuant to the directions contained in the order of this Court dated 03.04.2023 in DBP No.64 of 2022, in the matter of recovery of defaulted amounts from the Kuthaka holders in temples under the management of Travancore Devaswom Board and Cochin Devaswom Board and also the temples under the management of Guruvayur Devaswom Managing Committee. 2. On 15.06.2023, when these DBPs came up for consideration, this Court directed the 3rd respondent Travancore Devaswom Board in DBP No.43 of 2023 to place on record the details of the Kuthaka holders in Sabarimala Devaswom and other Devaswoms under its management, who have defaulted payment of the balance bid amount, and also recovery proceedings, if any, initiated against them. In the said affidavit the Board was directed to state the steps already taken in terms of the directions contained in the order of this Court in Sunil Kumar P.G. v. State of Kerala and others [2022:KER: 71822], in respect of Sabarimala Devaswom and all major temples under its management. In DBP Nos.44 and 45 of 2023, the respective Standing Counsel for Cochin Devaswom Board and Guruvayur Devaswom Managing Committee sought time to get instructions. 3. In DBP No.43 of 2023, relating to recovery of defaulted amounts from the Kuthaka holders in temples under the management of Travancore Devaswom Board, an affidavit dated 07.07.2023 has been placed on record on behalf of the 3rd respondent Board, producing therewith Annexures R3(a) to R3(j) documents. The said affidavit was followed by an additional affidavit dated 21.08.2023 producing therewith Annexure R3(k) report dated 10.08.2023 of the Executive Officer, Sabarimala, regarding the Kuthaka holders who defaulted payment of the bid amount. The 2nd respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit has filed his remarks dated 12.09.2023, which was followed by an affidavit dated 25.09.2023, enclosing therewith Annexure R2(1) list of Sub Groups which are not maintaining Kuthaka Register, but produced auction diary; Annexure R2(2) list of Sub Groups, which have produced auction registers but not updated; Annexure R2(3) list of Sub Groups which have neither produced Kuthaka Register nor auction diary; and Annexure R2(4) statement regarding other irregularities/factual errors noticed in Thiruvananthapuram Group, Varkala Group, Kottarakkara Group, Ambalappuzha Group, Aranmula Group, Mavelikkara Group, Kottayam Group and Ettumanoor Group. The 3rd respondent Board has filed a counter affidavit dated 04.12.2023. It was followed by an affidavit dated 20.01.2024, against the remarks dated 29.09.2023 of the State Audit, enclosing therewith Annexure R3(l) to R3(af) documents. 4. In DBP No.44 of 2023, relating to recovery of defaulted amounts from the Kuthaka holders in the temples under the management of Cochin Devaswom Board, an affidavit dated 06.07.2023 on behalf of the 3rd respondent Board is placed on record, producing therewith Annexure R3(a) note prepared by the Assistant Commissioner (Estate) regarding the revenue recovery proceedings initiated against the defaulters. The 2nd respondent Joint Director, Kerala State Audit Department, Cochin Devaswom Board Audit has sworn to an affidavit dated 16.09.2023. 5. In DBP No.45 of 2023, relating to recovery of defaulted amounts from the Kuthaka holders in the temples under the management of Guruvayur Devaswom Managing Committee, the 3rd respondent Joint Director, Kerala State Audit Department, Guruvayur Devaswom Audit, has sworn to an affidavit dated 04.09.2023, followed by an additional affidavit dated 06.10.2023, producing therewith Annexures R3(a) to R3(h) documents. On behalf of the 2nd respondent Guruvayur Devaswom Managing Committee, an affidavit dated 17.10.2023 has been placed on record. 6. Heard the learned Senior Government Pleader for the 1st respondent State and the concerned Joint Director/Deputy Director of the Kerala State Audit Department, dealing with the statutory audit of the respective Devaswom Board/Devaswom Managing Committee and also the respective Standing Counsel for Travancore Devaswom Board, Cochin Devaswom Board and Guruvayur Devaswom Managing Committee. 7. Section 71 of the Kerala Revenue Recovery Act, 1968 deals with the 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 that 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. 8. 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 Guruvayur Devaswom from any person, since the Government found it necessary in public interest to make applicable the provisions of the Revenue Recovery Act to the said Devaswom. Similar notification has been issued in respect of Cochin Devaswom Board, which was followed by G.O.(P)No.83/2023/RD dated 17.03.2023, published in Kerala Gazette Extraordinary No.1001 dated 18.03.2023, issued in respect of Travancore Devaswom Board. 9. 'Deva' means God and 'Swom' means Ownership in Sanskrit and the term 'Devaswom' denotes the property of God in common parlance. See: Prayar Gopalakrishnan v. State of Kerala reported in [ 2018 (1) KLT 478 ]. 10. In Travancore Devaswom Board v. Mohanan Nair [ 2013 (3) KLT 132 ] a Division Bench of this Court noticed that in A.A. Gopalakrishnan v. Cochin Devaswom Board [ (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, 1957, 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. 11. The High Court, therefore, is the guardian of the Deity and apart from the jurisdiction under Section 103 of the Land Reforms Act, 1957, 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. 11. In Abu K.S. v. Travancore Devaswom Board [2022:KER:6409 : 2022 SCC OnLine Ker 1642] a Division Bench of this Court, in which one among us [Anil K. Narendran, J.] was a party, was dealing with a case in which Kuthaka right for running Aymanam Sri. Narasimha-swami Auditorium (sadyalayam) constructed by the Travancore Devaswom Board was auctioned for a period of two years. The writ petitioner, who was the successful bidder, remitted only 50% of the auction amount on 18.07.2019. Though he had defaulted payment of the balance amount of Rs.1,20,500/-, he was permitted to continue to occupy the sadyalayam, even beyond the period of auction, i.e., beyond 31.07.2021. The concerned Assistant Commissioner and the Sub Group Officer have not taken any action against him till the order of this Court dated 01.02.2022, whereby they were directed to take over possession of the sadyalayam forthwith, if found necessary with police assistance. In the said decision, relying on the decision of the Apex Court in M.V. Ramasubbiar v. Manicka Narasimachara [ (1979) 2 SCC 65 ], this Court found that, the concerned officers of the Travancore Devaswom Board, who have permitted the successful bidder (who has remitted only 50% of the auction amount) to continue to occupy the sadyalayam, even beyond the period of the auction, have not shown reasonable diligence in the manner of an ordinary prudent man of business to conduct his own affairs. 12. In Suneesh K.S. v. Travancore Devaswom Board and others [ILR (2022) 1 Ker 1091 : 2022:KER:5139] a Division Bench of this Court, in which one among us [Anil K. Narendran, J.] was a party, was dealing with the Kuthaka right to sell pooja items in the premises of Valliamkavu Devi Temple, which is under the management of the Travancore Devaswom Board. In the said decision, this Court held that the properties of deities and temples are required to be protected and safeguarded from usurpation or encroachment in any manner. Persons entrusted with the duty to manage such properties should be vigilant to prevent such usurpation or encroachment. In the said decision, this Court held that the properties of deities and temples are required to be protected and safeguarded from usurpation or encroachment in any manner. Persons entrusted with the duty to manage such properties should be vigilant to prevent such usurpation or encroachment. When such usurpation or encroachment 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 officers concerned and the 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 usurpation or encroachment, wrongful claims or misappropriation. Therefore, the concerned Assistant Commissioner and the Administrative Officer were directed to take stern action against those who have defaulted payment of installments in respect of Kuthaka items, in violation of the tender conditions, if found necessary, after seeking police assistance. In the said decision, it was made clear that, if any such request is received, it is the duty of the concerned Station House Officer to render necessary assistance to the concerned Assistant Commissioner or the Administrative Officer, in order to protect and safeguard the properties of deities and temples from usurpation or encroachment in any manner. 13. The role assigned to the Travancore Devaswom Board, Cochin Devaswom Board and also the Guruvayur Devaswom Managing Committee is that of a trustee in management of the properties vested in the Deity. Therefore, the Devaswom 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 Devaswom Board/Managing Committee, being the trustee in the management of Devaswom properties, is legally bound to perform its duty with utmost care and caution. Therefore, the Devaswom 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 Devaswom Board/Managing Committee in initiating recovery proceedings at the appropriate time would certainly amount to breach of trust. 14. Any default committed by the Devaswom Board/Managing Committee in initiating recovery proceedings at the appropriate time would certainly amount to breach of trust. 14. In DBP No.43 of 2023 relating to recovery of defaulted amounts from the Kuthaka holders in the temples under the management of Travancore Devaswom Board, affidavits have been placed on record on behalf of the 3rd respondent Board. The 2nd respondent Joint Director, Kerala State Audit Department, Travancore Devaswom Board Audit, has filed a remark, which was followed by an affidavit. The Board is yet to recover several crores of rupees from the defaulted Kuthaka holders. The stand taken in the interim remarks dated 12.09.2023 of the 2nd respondent Joint Director is that the balance amount to be recovered from the defaulted Kuthaka holders in Sabarimala Group for the period from 1194 ME to 1198 ME, as per Auction Register, comes to Rs.19,39,42,140/-. The balance amount due to the Board from the defaulted Kuthaka holders in the temples under other groups, for the period from 1195 ME to 1198 ME is shown as Rs.6,82,31,999/-. After referring to the remarks by the State Audit Department, the Board has filed affidavits explaining their stand. However, it is not in dispute that several crores of rupees are due to the Board towards defaulted bid amount from the Kuthaka holders in various temples under its management. 15. In DBP 44 of 2023 relating to recovery of defaulted amounts from the Kuthaka holders of temples under the management of Cochin Devaswom Board, an affidavit has been filed on behalf of the 3rd respondent Board, which was followed by an affidavit of the 2nd respondent Deputy Director, Kerala State Audit Department, Cochin Devaswom Board Audit, pointing out various issues. The details of the amounts, which are yet to be recovered by the Board from the defaulted Kuthaka holders, are furnished in Annexure R3(a) note prepared by the Assistant Commissioner (Estate). 16. The details of the amounts, which are yet to be recovered by the Board from the defaulted Kuthaka holders, are furnished in Annexure R3(a) note prepared by the Assistant Commissioner (Estate). 16. In DBP No.45 of 2023 relating to recovery of defaulted amounts from the Kuthaka holders in the temples under the management of the 2nd respondent Guruvayur Devaswom Managing Committee, an affidavit dated 06.10.2023 has been sworn to on behalf of the 3rd respondent Joint Director, Kerala State Audit Department, Guruvayur Devaswom Audit, furnishing the details of the balance bid amount, which is yet to be recovered from the defaulted Kuthaka holders, as Rs.39,79,158/- as per Annexure R3(a) reply dated 19.09.2023 of the Administrator of Guruvayur Devaswom. Apart from that, the arrears of rent due to the Managing Committee noticed during audit verification comes to Rs.14,51,983/-. Various other issues noticed during audit enquiry have also been stated in the affidavit filed on behalf of the 3rd respondent. On behalf of the 2nd respondent Managing Committee, its Administrator has sworn to an affidavit dated 17.10.2023 stating the details of the revenue recovery proceedings initiated against the defaulters for recovering the amounts due to the Managing Committee. The details of such revenue recovery proceedings have been stated in paragraph 4 of that affidavit. 17. In the matter of Audit Report of the Travancore Devaswom Board for the year 1967-68 [Sabarimala Improvement Fund] reported in [ 1990 (1) KLT 347 ], in the context of Section 32 of the Travancore-Cochin Hindu Religious Institutions Act, which deals with audit, 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. 18. Section 102 of the Travancore-Cochin Hindu Religious Institutions Act deals with audit of accounts of Cochin Devaswom Board. As in the case of Travancore Devaswom Board, the audit of accounts of Cochin Devaswom Board shall be made by the Auditors appointed by this Court. In terms of the orders of this Court, the audit of accounts of Travancore Devaswom Board and Cochin Devaswom Board is done by the Kerala State Audit Department. As in the case of Travancore Devaswom Board, the audit of accounts of Cochin Devaswom Board shall be made by the Auditors appointed by this Court. In terms of the orders of this Court, the audit of accounts of Travancore Devaswom Board and Cochin Devaswom Board is done by the Kerala State Audit Department. Section 23 of the Guruvayur Devaswom Act, 1978, deals with audit of accounts of Guruvayur Devaswom Managing Committee. As per sub-section (2) of Section 23, the accounts of the Devaswom shall be subject to concurrent audit, i.e., the audit shall take place as and when the expenditure is incurred. In terms of the provisions contained in sub-section (3) of Section 23, the audit of accounts is also done by the Kerala State Audit Department. In view of the statutory provisions contained in Chapter XI of the Travancore-Cochin Hindu Religious Institutions Act and Chapter IV of Guruvayur Devaswom Act, it is for all persons concerned to see that greater vigil is exercised by the President and Members of the Cochin Devaswom Board and the Chairman and Members of Guruvayur Devaswom Managing Committee in the overall administration of the Devaswom Board/ Managing Committee and in the collection and disbursement of funds. 19. Since the issues pointed out in the affidavit filed by the respective Joint Director/Deputy Director of Kerala State Audit Department dealing with the statutory audit of accounts of Travancore Devaswom Board/Cochin Devaswom Board/ Guruvayur Devaswom Managing Committee and the explanation offered in the affidavits placed on record by the respective Devaswom Board/Managing Committee had to be dealt with by the State Audit Department, in accordance with law, we do not propose to consider the explanations offered by the respective Devaswom Board/Managing Committee to the remarks of the State Audit, in these proceedings. It is for the State Audit Department to consider those explanations, at the appropriate stage. 20. It is for the State Audit Department to consider those explanations, at the appropriate stage. 20. Having considered the pleadings and materials on record and also the submissions made at the Bar, we deem it appropriate to dispose of these DBPs with the following directions; (i) The Travancore Devaswom Board, Cochin Devaswom Board and Guruvayur Devaswom Managing Committee, being trustees in the management of the properties vested in the Deity, who are legally bound to perform their duty with utmost care and caution, to recover the amounts due to the respective Devaswom Board/Managing Committee from the defaulted Kuthaka holders and others, together with penal interest and other charges in terms of the tender conditions, by initiating revenue recovery proceedings, at appropriate time, and pursue the same with utmost care and caution, to ensure that such amounts are recovered from the defaulted Kuthaka holders and others, without any delay. We make it clear that any default committed by the respective Devaswom Board/Managing Committee in initiating recovery proceedings, at appropriate time, and recovering the entire dues together with penal interest and other charges, in terms of the tender conditions, from the defaulted Kuthaka holders and others would certainly amount to breach of trust. It is for all persons concerned to see that greater vigil is exercised by the President and Members of Travancore Devaswom Board and Cochin Devaswom Board, and also the Chairman and Members of Guruvayur Devaswom Managing Committee, in the overall administration of the Devaswom Board/Managing Committee and in the collection and disbursement of funds. (ii) In the case of Travancore Devaswom Board, the Devaswom Commissioner shall obtain quarterly reports regarding the defaulted amounts due from the Kuthaka holders and others, the status report of the revenue recovery proceedings and other legal proceedings initiated against such defaulters, from the Deputy Devaswom Commissioners holding charge of the Devaswom Districts of Thiruvananthapuram, Pathanamthitta, Harippad and Vaikom, who shall collect the details from the respective Assistant Devaswom Commissioners, who are holding charge of 20 Groups. Quarterly reports submitted by the Deputy Commissioner along with his remarks shall be placed before the Board for consideration by its President and Members, along with the report of the Devaswom Commissioner. Such reports shall be placed before the Board, at the earliest, not later than one month from the expiry of each quarter. Quarterly reports submitted by the Deputy Commissioner along with his remarks shall be placed before the Board for consideration by its President and Members, along with the report of the Devaswom Commissioner. Such reports shall be placed before the Board, at the earliest, not later than one month from the expiry of each quarter. After considering such reports, the Board shall issue necessary directions to ensure timely collection of defaulted amounts from the Kuthaka holders and others, together with penal interest and other charges, as per the tender conditions. The action taken by the Board on such reports shall be brought to the notice of the learned Ombudsman, by filing periodical reports by the Secretary of the Board, which shall be considered by the learned Ombudsman, with notice to the Joint Director, Kerala State Audit Department, Travancore Devaswom Board Audit. In case interference of this Court is necessary in any such matters, the learned Ombudsman shall submit reports before this Court seeking appropriate directions. The action taken on such quarterly reports shall be mentioned in the periodical reports being filed by the learned Ombudsman, before the Devaswom Bench. (iii) In the case of Cochin Devaswom Board, the Devaswom Commissioner shall obtain quarterly reports regarding the defaulted amounts due from the Kuthaka holders and others, together with penal interest and other charges in terms of the tender conditions, the status report of the revenue recovery proceedings and other legal proceedings initiated against such defaulters from the Assistant Commissioner (Estate). The Devaswom Commissioner shall submit the same before the Board along with his remarks, which shall be placed before the Board for consideration by its President and Members. Such reports shall be placed before the Board, at the earliest, not later than one month from the expiry of each quarter. After considering such reports, the Board shall issue necessary directions to ensure timely collection of defaulted amounts from the Kuthaka holders together with penal interest and other charges, in terms of the tender conditions. The action taken by the Board on such reports shall be brought to the notice of the learned Ombudsman, by filing periodical reports by the Secretary of the Board, which shall be considered by the learned Ombudsman, with notice to the Deputy Director, Kerala State Audit Department, Cochin Devaswom Board Audit. The action taken by the Board on such reports shall be brought to the notice of the learned Ombudsman, by filing periodical reports by the Secretary of the Board, which shall be considered by the learned Ombudsman, with notice to the Deputy Director, Kerala State Audit Department, Cochin Devaswom Board Audit. In case interference of this Court is necessary in any such matter, the learned Ombudsman shall submit reports before this Court seeking appropriate directions. The action taken on such quarterly reports shall be mentioned in the periodical reports being filed by the learned Ombudsman, before the Devaswom Bench. (iv) In the case of Guruvayur Devaswom Managing Committee, the Administrator shall obtain quarterly reports regarding the defaulted amounts due from the Kuthaka holders and others, the status report of the revenue recovery proceedings and other legal proceedings initiated against such defaulters, from the Assistant Administrator. The Administrator shall submit the same before the Managing Committee along with his remarks, for consideration by its Chairman and Members. Such reports shall be placed before the Managing Committee, at the earliest, not later than one month from the expiry of each quarter. After considering such reports, the Managing Committee shall issue necessary directions to ensure timely collection of defaulted amounts from the Kuthaka holders and others, together with penal interest and other charges, in terms of the tender conditions. The action taken by the Managing Committee on such reports shall be brought to the notice of this Court, by filing half-yearly reports (in January and July), by the Administrator of the Managing Committee, which shall be placed before the Devaswom Bench, immediately after the filing of such reports, with notice to the Joint Director, Kerala State Audit Department, Guruvayur Devaswom Audit, which shall be numbered as reports in DBP No.45 of 2023 and listed before the Devaswom Bench.