ORDER : (Anil K. Narendran, J.) : This DBP is registered suo motu, vide proceedings dated 06.01.2024, based on a complaint received from one Sreekumar, wherein it is alleged that the 2nd respondent Cochin Devaswom Board has taken a decision to start a dialysis centre utilising the income received from temples under its management. The proposed centre is put up by renovating an old building, which was in a dilapidated condition. 2. On 09.01.2024, when this DBP came for consideration, the learned Senior Government Pleader and the learned Standing Counsel for Cochin Devaswom Board sought time to get instructions. 3. On 12.01.2024, the learned Standing Counsel for Cochin Devaswom Board made available for the perusal of this Court, a copy of order No.M6-13059/22 dated 15.11.2022 of the 2nd respondent Board and order No.M6-13059/2022 dated 16.11.2022 of the 4th respondent Devaswom Commissioner, on the proposed dialysis centre at Thrissur. By the order dated 12.01.2024, the learned Standing Counsel was directed to make available for the perusal of this Court, the files relating to order No.M6-13059/2022 dated 16.11.2022 of the 4th respondent Commissioner. 4. On 09.02.2024, the learned Standing Counsel made available for the perusal of this Court, the files relating to order No.M6-13059/22 dated 15.11.2022 of the 2nd respondent Board and order No.M6-13059/2022 dated 16.11.2022 of the 4th respondent Devaswom Commissioner on the proposed dialysis centre. By the order dated 09.02.2024, it was ordered that steps in furtherance of the decision taken by the Board in the order dated 15.11.2022 shall be deferred for the time being. 5. On behalf of the 2nd respondent Board, its Secretary has sworn to an affidavit dated 22.03.2024, producing therewith Annexures R2(a) to R2(r) documents, wherein it is stated that as part of 'Thrisapthathi’ - 73rd anniversary celebrations - the Board decided to enter into the virtuous path of charity by stretching out its hands to the needy. As stated in the meeting of the Board held on 29.06.2022, the Devaswom fund will not be used for the establishment of the dialysis centre to provide dialysis facilities at a concessional rate, which will be a great relief to many desperate kidney patients, who are fighting for their lives, and the amount will be mobilised through donations and sponsorships. As stated in the meeting of the Board held on 29.06.2022, the Devaswom fund will not be used for the establishment of the dialysis centre to provide dialysis facilities at a concessional rate, which will be a great relief to many desperate kidney patients, who are fighting for their lives, and the amount will be mobilised through donations and sponsorships. As per Section 68 of the Travancore-Cochin Hindu Religious Institutions Act, 1950, the Board may, out of the funds under their control set apart such sum as they deem fit for the educational uplift, cultural advancement and economic betterment of the Hindu community, after providing adequately for the purposes of the institutions, which have to be met from the said fund. The Board has no intention to start the dialysis centre by using the Devaswom fund. One of the staff quarters bearing No.A1 - Door No.38/7301 of Thrissur Municipal Corporation - was identified for establishing the dialysis centre, after carrying out necessary repair/renovation works. The Devaswom Officer, Nelluvai Devaswom submitted Anexure R2(a) report dated 01.11.2022, which was placed before the Board, and a decision was taken on 09.11.2022. In terms of that decision, Annexure R2(b) Board order dated 15.11.2022 was issued. In terms of Annexure R2(b) Board order, the Devaswom Commissioner issued Annexure R2(c) order dated 16.11.2022. The report submitted by the Devaswom Officer, Nelluvai Devaswom was approved by the Board on 30.11.2022, vide Annexure R2(d) order dated 02.12.2022, wherein it is provided that the amount advanced from the Group Devaswom Fund will have to be refunded. 6. In the counter affidavit filed on behalf of the 2nd respondent Board, it is stated that in terms of Annexure R2(d) Board order, tenders were invited and by Annexure R2(e) order dated 17.12.2022 the tenders were accepted. Based on the decision taken by the Board, the 4th respondent Devaswom Commissioner issued Annexure R2(f) order dated 14.12.2022 on the functioning of Danwanthari Dialysis Centre. The 4th respondent issued Annexure R2(g) circular dated 16.12.2022 to deposit the amount to be mobilised for the dialysis centre in the bank account in the name of the Secretary of the Board at Trissur Main Branch of Federal Bank Ltd. Since Rotary Club, Ernakulam, sponsored a dialysis machine, by Annexure R2(h) Board order dated 08.06.2023, dialysis machine was excluded from the tender process. After several rounds of deliberations, the Board vide Annexure R2(i) Board order dated 07.07.2023 decided to have assistance of Daya Hospital, Trissur, for running the dialysis centre. While so, Sathyasai Orphanage Trust came forward with a proposal expressing their interest to run the dialysis centre and the Board accepted that proposal, vide Annexure R2(j) Board order dated 19.08.2023. By that order, it was also decided to visit the dialysis centre of Guruvayur Devaswom along with the officers of the Board. Thereafter, the Board provided one of the quarters to the dialysis technician of Sathyasai Orphanage Trust, free of cost, vide Annexure R2(k) Board order dated 27.09.2023. The 4th respondent Devaswom Commissioner issued Annexure R2(l) order dated 13.10.2023 releasing a sum of Rs.1,77,000/-, out of Rs.3,53,500/- payable to M/s Meditech Corporation Pvt. Ltd. towards STP plant and various equipment purchased for the dialysis centre, for a total sum of Rs.10,53,499.99. In the meeting of be Board held on 12.10.2023, it was decided to complete the work of the dialysis centre so as to start its functioning with effect from 01.11.2023. For availing a three-phase connection, an application has to be made before the Electrical Inspectorate. By Annexure R2(m) order dated 28.10.2023, accorded sanction for payment of a total sum of Rs.40,862/- for that purpose. The Board issued Annexure R2(n) work order dated 21.12.2023 to M/s Mediline Systems and Services Centre, for an amount of Rs.92,276/- for installation of Oxygen Gas pipeline for the dialysis centre. In terms of that work order, the pipeline was installed and sanction was accorded by Annexure R2(o) order dated 21.12.2023 of the Devaswom Commissioner for disbursement of an amount of Rs.91,410/- to M/s Mediline Systems and Services Centre. By Annexure R2(p) Board order dated 27.12.2023, permission was granted for payment of an amount of Rs.2,06,100/- to M/s Linsta Services for installation of a 40 KV generator for the dialysis centre. After completing the work of the dialysis centre, Annexure R2(q) memorandum of understanding dated 01.01.2024 was executed between the Board, Daya General Hospital and Sree Sathyasai Orphanage Trust. While so, the complainant herein filed an identical complaint before the learned Ombudsman, which was numbered as Complaint No.273/2023. Later, by proceedings dated 04.01.2024, the learned Ombudsman closed that complaint in view of the registration of this DBP. While so, the complainant herein filed an identical complaint before the learned Ombudsman, which was numbered as Complaint No.273/2023. Later, by proceedings dated 04.01.2024, the learned Ombudsman closed that complaint in view of the registration of this DBP. In the affidavit filed on behalf of the 2nd respondent Board it is stated that an amount of Rs.26,34,110/- has been expended from the Group Devaswom Fund, as stated in Annexure R2(r) statement prepared by the Finance and Accounts Officer, for the purpose of setting up the dialysis centre. As decided by the Board, the said amount will be remitted back to the Group Devaswom Fund. All the machineries in respect of the dialysis centre were installed and the same was about to function. The Board does not intend to expend any amount from the Devaswom Fund for the functioning of the dialysis centre. The said project was introduced with all bona fides for a noble cause. 7. The 3rd respondent Deputy Director, Kerala State Audit Department, Cochin Devaswom Board Audit, has filed an affidavit dated 06.04.2024. Paragraph No.3 of that affidavit, which contains remarks on the audit, reads thus: "3. On verification of the file and Petition, the following remarks are submitted on behalf of Audit. 1) Section 68(1) of the Travancore Cochin Hindu Religious Institutions Act, 1950, permits the Board to administer the affairs of incorporated and unincorporated Devaswoms and the institutions under its management in accordance with the objects of the Trust, the established usage and customs of the institutions and to apply their funds and property for such purposes. Whereas Section 68(2) permits the Board to use the funds under their control by setting apart such sum as they deem fit for the educational uplift, cultural advancement and economic betterment of the Hindu community after providing adequately for the purposes of the institutions which have to be met from the said fund. Hence the Board is not permitted to use Devaswom fund for any other purpose which is not mentioned in the above Section. However the Devaswom Board as per Order No.M6.13059/2022 dated 02.12.2022, set apart a sum of Rs.40 lakhs as advance from GDF for the initial procedures of the Dialysis Centre. Out of this 40 lakhs Devaswom have expended Rs.26,34,110/- (as forthcoming from the file) till date, which is a clear violation of the provisions of the above said Section. However the Devaswom Board as per Order No.M6.13059/2022 dated 02.12.2022, set apart a sum of Rs.40 lakhs as advance from GDF for the initial procedures of the Dialysis Centre. Out of this 40 lakhs Devaswom have expended Rs.26,34,110/- (as forthcoming from the file) till date, which is a clear violation of the provisions of the above said Section. 2) Normally Devaswom Board executes different projects by obtaining prior sanction from the Honourable High Court. But in this case such steps are not seen taken by the Cochin Devaswom Board." 8. Heard the learned Senior Government Pleader for respondents 1 and 3 and the learned Standing Counsel for the Cochin Devaswom Board for respondents 2 and 4. 9. The Travancore-Cochin Hindu Religious Institutions Act, 1950, was made for making provisions for the administration, supervision and control of incorporated and unincorporated Devaswoms and of other Hindu Religious Endowments and Funds. Chapter VIII of the Act deals with Cochin Devaswom Board. Section 62 of the Act deals with vesting of administration in the Board. As per sub-section (1) of Section 62, the administration of incorporated and unincorporated Devaswoms and Hindu Religious Institutions which were under the management of the Ruler of Cochin immediately prior to the first day of July, 1949 either under Section 50G of the Government of Cochin Act, XX of 1113, or under the provisions of the Cochin Hindu Religious Institutions Act, 1 of 1081, and all their properties and funds and of the estates and all institutions under the management of the Devaswom Department of Cochin, shall vest in the Cochin Devaswom Board. As per sub-section (2) of Section 62, notwithstanding the provisions contained in subsection (1), the regulation and control of all rituals and ceremonies in the temple of Sree Poornathrayeesa at Trippunithura and in the Pazhayannur Bhagavathy temple at Pazhayannur shall continue to be exercised as hitherto by the Ruler of Cochin. 10. Section 73A of the Act deals with duties of the Board. 10. Section 73A of the Act deals with duties of the Board. As per Section 73A, it shall be the duty of the Board to perform the functions enumerated in clauses (i) to (iv), namely, (i) to see that the regular traditional rites according to the practice prevalent in the religious institution are performed promptly; (ii) to monitor whether the administrative staff 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 major temples for the devotees. 11. Section 74 of the Act deals with vesting of jurisdiction in the Board. As per Section 74, subject to the provisions of sub-section (2) of Section 62, all rights, authority and jurisdiction belonging to or exercised by the Ruler of Cochin prior to the 1st day of July, 1949 in respect of incorporated and unincorporated Devaswoms and Institutions shall vest in and be exercised by the Board in accordance with the provisions of the Act. 12. Section 68 of the Act provides for administration by the Board as a trustee. As per sub-section (1) of Section 68, subject to the provisions of the said Act and of any other law for the time being in force, the Board shall be bound to administer the affairs of incorporated and unincorporated Devaswoms and institution under its management in accordance with the objects of the trust, the established usage and customs of the institutions and to apply their funds and property for such purposes. As per sub-section (2) of Section 68, notwithstanding anything contained in sub-section (1), the Board may, out of the funds under their control set apart such sum as they deem fit for the educational uplift, cultural advancement and economic betterment of the Hindu community after providing adequately for the purposes of the institutions which have to be met from the said fund. 13. 13. In Cochin Devaswom Board v. the Deputy Director, Kerala State Audit Department, Thrissur [2022 KER 40635 : 2022 KHC OnLine 610] a Division Bench of this Court in which one among us [Anil K. Narendran, J.] was a party was dealing with a DBP registered based on CDB Report No.18 of 2022 of the learned Ombudsman in Petition No.3 of 2022 filed by the Cochin Devaswom Board seeking permission to conduct exhibitions and trade fairs in Thrissur Pooram exhibition ground in Thekkinkad Maidan, during the period other than Thrissur Pooram exhibition. In that petition, it was stated that due to Covid-19 pandemic and other reasons the Cochin Devaswom Board is facing acute financial crisis and the Board sought assistance from the State Government to meet expenses. Around Rs.9 to 12 Crores is required for meeting the monthly expenses for the rituals and for wages of the employees. In view of continued fall of income, the Board has to explore the means to diversify its finances to augment the income and tide over the crisis. In such circumstances, in the 34th meeting of the Board held on 30.09.2021, it was decided to seek permission of this Court to conduct exhibitions and trade fairs in Thrissur Pooram exhibition ground in Thekkinkad Maidan, during the period other than Thrissur Pooram exhibition. Based on that decision, Petition No.3 of 2022 was filed before the learned Ombudsman. 14. In paragraph 25 of the decision in Cochin Devaswom Board [2022 KHC OnLine 610] the Division Bench found that the fact that the Cochin Devaswom Board is facing acute financial crisis due to Covid-19 pandemic and other reasons is not in serious dispute. After referring to an earlier decision of the Division Bench in Krishnakumar.T v. Cochin Devaswom Board and others [2022 (5) KHC SN 8 : 2022 (4) KLT 798 ] it was noticed that the major source of revenue of Cochin Devaswom Board is the income received by way of offerings by the devotees, the amounts received from ‘vazhipadu’ and the revenue generated through the auction of temple premises for various activities in connection with rituals and festivals in the temple and also the rental income generated from the buildings owned by the respective Devaswoms under the management of the Board. After considering the above aspects, this Court, by the order dated 29.07.2022 in DBP No.31 of 2022 granted permission to the Board to conduct exhibition/trade fair in Thrissur Pooram exhibition ground in Thekkinkadu maidan, for the year 2022, subject to the condition stipulated in paragraphs 29.1 to 29.4 of that order. 15. During the course of arguments, it is not in serious dispute that out of more than 400 temples under the management of Cochin Devaswom Board, only a few major temples are self-sufficient. The Cochin Devaswom Board had earlier filed an application to abolish certain posts in its establishment, in order to reduce monthly expenses towards the salary of its employees, which has already been allowed by this Court. 16. The learned Senior Government Pleader would point out that out of a sum of Rs.40,00,000/- set apart from the General Devaswom Fund, the Board has already expended a sum of Rs.26,34,110/-, for a purpose not enumerated in sub-section (2) of Section 68 of the Act. Further, that amount, which is beyond Rs.20,00,000/-, was expended without filing a petition before this Court seeking permission, in terms of the earlier orders of this Court governing the field. The submission made by the learned Standing Counsel for Cochin Devaswom Board is that, though an amount of Rs.40,00,000/- was set apart from General Devaswom Fund as advance to meet the expenses for setting up a free dialysis centre, no petition was filed seeking permission of this Court, as the amount involved is more than Rs.20,00,000/-, since the amount advanced will be remitted back to the General Devaswom Fund utilising the donations received from the public. 17. A reading of the provisions contained in sub-section (2) of Section 68 of the Act, which starts with a non-obstante clause, make it expressly clear that any funds of the incorporated and unincorporated Devaswoms and institutions under the management of Cochin Devaswom Board can be set up for any one of the purposes enumerated in sub-section (2) of Section 68, i.e., the educational uplift, cultural advancement and economic betterment of the Hindu community, only after providing adequately for the purposes of the institutions which have to be met from the said fund. As rightly contended by the learned Senior Government Pleader, on behalf of the 3rd respondent Deputy Director, Kerala State Audit Department, Cochin Devaswom Board Audit, after providing adequately for the purposes of the institutions which had to be met from the Devaswom Fund, amounts can be set apart by the Board only for the purposes enumerated in sub-section (2) of Section 68, which will not take within its sweep the establishment of a free dialysis centre for the public. 18. In the above circumstances, we find absolutely no reason to sustain the decision taken by the Cochin Devaswom Board as evidenced by Annexure R5(b) order dated 15.11.2022 to establish a free dialysis centre at Thrissur and also the consequential orders including Annexure R2(d) order dated 02.12.2022 to advance a sum of Rs.40,00,000/- from the General Devaswom Fund for the purpose of establishing such a dialysis centre, with a condition that amount will be remitted back utilising the donations received from public for the dialysis centre. In the result, this DBP is allowed by setting aside the decision taken by the Cochin Devaswom Board, as evidenced by Annexure R5(b) order dated 15.11.2022 to establish a free dialysis centre at Thrissur, and also the consequential orders including Annexure R2(d) order dated 02.12.2022.