ORDER : Anil K. Narendran, J. 1. This DBP is registered based on the directions contained in the order of a Division Bench of this Court dated 09.04.2018 in DBP No.1 of 2017 and W.P.(C)No.6218 of 2017. The said order reads thus: 1. DBP No.1 of 2017 was registered on the basis of TDB report No.1 of 2017, placed on record before this Court by the learned Ombudsman for the Travancore and Cochin Devaswom Boards. 2. The learned Ombudsman has, in the said report, invited our attention to three issues relating to the Thalayolaparambu Sree Karthiayani Devi Temple, which is under the control of the Travancore Devaswom Board. He points out that a tank situated in an extent of 15 cents of land, which lies nearly 500 metres away from the temple in survey No. 213/4A, though is being used by the temple for its purposes, no documents are available to bring it under the legal ownership of the temple or the Devaswom Board. The learned Ombudsman, therefore, recommended that the orders be considered appropriately with respect to this issue. 3. Secondly, the learned Ombudsman refers to the problems relating to the creation of a Temple Advisory Committee, especially because there are no Regulations or Rules governing the constitution of such committee under the Travancore Devaswom Board. 4. Finally, with respect to the accounts of the festival committee, the learned Ombudsman, refers to the report of the Commissioner of the Devaswom which states that the Superintendent of Police has made a recommendation that the vigilance wing of the Travancore Devaswom Board be directed to comply with the directions contained in paragraph 3 of the order of this Court dated 06.01.2016 in DBP No.141 of 2015. The said direction of this Court is as under: “The Travancore Devaswom Board shall ensure that the accounts of the festival committee of the Sree Karthiayani Devi Temple and connected records are forthwith inspected and Vigilance Wing of the Travancore Devaswom Board shall enquire into the complaints against the alleged collection of amounts without proper receipts. This exercise shall be carried out within a period of two months from the date of receipt of a copy of this order. Thereafter, the accounts of festival committee shall be finalized and subjected to Audit for the Travancore Devaswom Board. Such audit exercise shall be completed within a further period of six months, without fail. This exercise shall be carried out within a period of two months from the date of receipt of a copy of this order. Thereafter, the accounts of festival committee shall be finalized and subjected to Audit for the Travancore Devaswom Board. Such audit exercise shall be completed within a further period of six months, without fail. The audit report shall be placed before the learned Ombudsman for Travancore and Cochin Devaswom Boards.” 5. As regards Writ Petition No. 6218 of 2017 is concerned, it has been filed by a certain Sri. Anilkumar K.B. who claims to be a member of the Kshetrashema Samithi of Sree Vaikom Mahadeva Temple, complaining that the Temple Advisory Committee has not been constituted in the temple and he has prayed that directions be issued to the Board to have such a committee constituted at the earliest after modifying the existing bye-laws for such purpose, namely, Ext.P1. 6. When this matter was taken up today, the learned standing counsel for the Travancore Devaswom Board, Sri. Kunhikrishnan, submitted before us that the Board has already approved the final draft of the amended Bye-Laws for the constitution of the Temple Advisory Committee and he has placed it on record as Annexrue A2 in DBP No. 1 of 2017. 7. We notice the submissions of the learned standing counsel for the Devaswom Board that Annexure A2 Bye-Laws has been drafted modifying the existing Bye-law, after incorporating the suggestions of the learned Ombudsman and all other stake holders. We, therefore, are of the view that Annexure A2 should immediately gain the attention of the learned Ombudsman so as to verify and evaluate its validity in law. 8. In view of the above, we dispose of W.P.(C) No. 6218 of 2017, as also the first recommendation made in DBP No.1 of 2017 by referring Annexure A2 draft Bye Law to the learned Ombudsman for his consideration, based on his views in Report No. 68 of 2017 in DBP No.177 of 2012. 9. The further recommendations of the learned Ombudsman in his Report No.1 of 2017, based on which DBP No. 1 of 2017 has been registered, are also completely justified and therefore, we accept the same. 9. The further recommendations of the learned Ombudsman in his Report No.1 of 2017, based on which DBP No. 1 of 2017 has been registered, are also completely justified and therefore, we accept the same. We, therefore, direct the Special Tahasildar, Travancore Devaswom Board to immediately commence action, as is necessary in law, to ensure that the extent of 15 cents of land, which comprises the tank being used by the temple in Survey No. 213/4A, be brought into the ownership of the Travancore Devaswom Board, either invoking the provisions of the Land Conservancy Act or by approaching the competent authorities of the Government of Kerala, with the requisite proceedings, since the learned Ombudsman clearly says that this extent of land and the tank thereon are being exclusively put to use for the temple. 10. As regards the directions of this Court in paragraph No. 3 of the order, dated 06.01.2016, in DBP No. 141 of 2015 is concerned, the Vigilance Department of the Travancore Devaswom Board is directed to comply with it in its letter and spirit forthwith and file an appropriate report before this Court after a period of six months as directed in the said order. This report shall be placed before the Registrar [General] of this Court, which will be numbered as a separate DBP for our consideration in future. 2. On 17.06.2019, when this DBP came up for consideration, the Division Bench passed the following order: “The Sub Inspector of Police, attached to the Vigilance, Travancore Devaswom Board filed report dated 10.11.2018. It carries recommendations on various aspects. The learned counsel appearing for the Travancore Devaswom Board seeks time to get instructions. The Secretary of Travancore Devaswom Board shall file a statement explaining the actions taken on such recommendations. Such a statement shall be filed on or before 22.07.2019.” 3. The order dated 17.06.2019 was followed by an order dated 23.07.2019, which reads thus: “The Secretary, Travancore Devaswom Board shall file statement in terms of order dated 17.06.2019 on or before 03.08.2019.” 4. The order dated 23.07.2019 was followed by the order dated 13.08.2019, which reads thus: “See orders dated 17.06.2019 and 23.07.2019. The order dated 17.06.2019 was followed by an order dated 23.07.2019, which reads thus: “The Secretary, Travancore Devaswom Board shall file statement in terms of order dated 17.06.2019 on or before 03.08.2019.” 4. The order dated 23.07.2019 was followed by the order dated 13.08.2019, which reads thus: “See orders dated 17.06.2019 and 23.07.2019. Taking note of fact that this DBP was registered based on the Report dated 10.11.2018 filed by the Sub Inspector of Police attached to the Vigilance Wing, Travancore Devaswom Board the Secretary, TDB was directed to file a statement explaining the actions taken on the recommendations made thereunder. In compliance with the said directions, now, a statement has been filed wherewithal Annexure A, which is a copy of the proceedings dated 09.07.2019 of the Devaswom Board Commissioner, has been produced. It would reveal that it was issued against two officers of the TDB, who were holding two responsible posts during the relevant period viz. posts of Assistant Devaswom Accounts Officer and Sub Group Officer of Thirupuram under Vaikom Group. The irregularity is pertaining to the inaction for making the income and expenditure accounts of the Temple Advisory Committee of Sree Karthiayani Devaswom, Thalayolaparambu for the period 2014-2016. Annexure A is dated 09.07.2019. The Secretary, TDB shall therefore, file a further statement with respect to the further action taken based on Annexure A and the stage of proceedings, if any, actually initiated. Such a statement shall be filed within a period of three weeks'. 5. The order dated 13.08.2019 was followed by the order dated 18.11.2019, which reads thus: “This DBP was registered based on report dated 10.11.2018 filed by the Sub Inspector of Police attached to the Vigilance Wing of Travancore Devaswom Board. See the order dated 13.08.2019. Taking note of the earlier directions issued by this Court on 17.06.2019 and 23.07.2019 the Secretary, Travancore Devaswom Board filed a statement. Virtually, the Secretary was called upon to explain the actions taken based on the recommendations contained in report dated 10.11.2018 filed by the Sub Inspector of Police attached to the Vigilance Wing of Travancore Devaswom Board based on which the above DBP was registered. In purported compliance of the said direction a statement has been filed and along with it Annexure A proceedings dated 09.07.2019 of the Devaswom Commissioner was produced. In purported compliance of the said direction a statement has been filed and along with it Annexure A proceedings dated 09.07.2019 of the Devaswom Commissioner was produced. It would reveal that notices were issued to two officers alleging certain irregularities pertaining to certain omissions. The Secretary, Travancore Devaswom Board was directed under the order dated 13.08.2019 to file a further statement with respect to the further action taken based on Annexure-A and the stage of proceedings, if such actions were actually initiated and three weeks' time was granted in that regard. We have taken up the matter for further consideration now after three months. Though three weeks' time was granted even after three months no such statement has been placed on record. Still, reluctantly, we are granting a week's time to the Secretary, TDB to file a statement in terms of the order dated 13.08.2019 failing which the Secretary shall appear in person before this Court and explain the reason for not filing the statement and he shall also explain the steps taken pursuant to report No.95/SI/VIG/VKM/2018 dated 10.11.2018 of the Sub Inspector of Police attached to the Vigilance Wing of Travancore Devaswom Board.” 6. The order dated 18.11.2019 was followed by the order dated 09.12.2019, which reads thus: “On perusing the enquiry report bearing No.95/SI/ VIG/VKM/2018 dated 10.11.2018 carrying a report to the effect that there occurred lapse in the matter of calling for accounts of the Temple Advisory Committee, Sree Karthiayani Devaswom, Thalayolapparambu for the period from 2012 to 2016 from the part of the Sub Group Officer, Assistant Devaswom Commissioner and Audit Accounts Officer, this Court directed the Secretary, Travancore Devaswom Board to file statement. Pursuant thereto, a statement was filed on 05.08.2019 and along with it, Annexure A dated 09.07.2019 was produced. In Annexure A, what is stated is that after perusing the aforesaid report of the vigilance, it was decided to issue notice to one Sri.J.Murukesan who was the Assistant Devaswom Accounts Officer and one Sri. R.Mohanan who was the Sub Group Officer during the relevant period. Since Annexure A only revealed the decision to issue notice, Secretary, TDB was directed to file further affidavit as to the steps taken thereto. Consequently, the TDB filed affidavit dated 26.11.2019. R.Mohanan who was the Sub Group Officer during the relevant period. Since Annexure A only revealed the decision to issue notice, Secretary, TDB was directed to file further affidavit as to the steps taken thereto. Consequently, the TDB filed affidavit dated 26.11.2019. Along with the said affidavit, order bearing No.ROC 9744/19/Suit/Vig dated 23.11.2019 was produced as Annexure B. Annexure B would reveal that in respect of the issue in question, it was decided not to take any action against Sri.J.Murukesan as he had retired from service. It would also reveal that as against Sri.R.Mohanan, it was decided to accept his explanation and to absolve him from further proceedings. Since Annexure B would indicate that R.Mohanan had submitted an explanation and decision was taken to drop the proceedings against him subsequent to the receipt of such explanation, it was directed to produce the explanation submitted by Sri.J.Murukesan and Sri.R.Mohanan. In pursuance thereof, a statement has been filed by the TDB and along with it, the explanations submitted by Sri.J.Murukesan and Sri.R.Mohanan are produced as Annexure C and Annexure D respectively. Admittedly, Sri.J.Murukesan is presently not in the service of the TDB. But at the same time, the fact is that Sri.R.Mohanan is very much in service of the TDB. We have carefully gone through Annexure B. On such scrutiny, we are of the view that the Secretary, TDB is to be directed to file further statement in the matter, in regard to the decision in Annexure-D, more particularly with reference to Annexure D. Such a statement shall be filed on or before 10.01.2020.” 7. The order dated 09.12.2019 was followed by the order dated 24.01.2020, which reads thus: ‘The investigation report bearing No.95/SI/VIG/VKM/2018 dated 10.11.2018 of the Sub Inspector of Police attached to the Vigilance Wing of Travancore Devaswom Board reveals certain startling facts. Paragraph 2 under the caption: The said report would thus reveal that in respect of the money collected utilizing the sealed coupons accounts for the relevant years were not produced by the Temple Advisory Committee for subjecting them to audit. What is stated is that the income and expenditure accounts were not furnished and on enquiry from the Assistant Devaswom Commissioner's Office it was informed that accounts are not available for different years. That apart, there is also complaint to the effect that collections were made using unsealed coupons as well. What is stated is that the income and expenditure accounts were not furnished and on enquiry from the Assistant Devaswom Commissioner's Office it was informed that accounts are not available for different years. That apart, there is also complaint to the effect that collections were made using unsealed coupons as well. Taking note of the said incident we put a question to the learned Standing Counsel appearing for the Travancore Devaswom Board as to whether any circular/guidelines are issued in the matter of collection of public money by the Temple Advisory Committee, of maintenance accounts in respect of collections and such other allied matters. Obviously, no specific circular/guidelines are issued in the aforesaid matters. In the said circumstances, we have ordered to show the names of the Standing Counsel for Cochin Devaswom Board and Malabar Devaswom Board also in the cause list to ascertain the situation in respect of the issues under the said Devaswoms. Evidently, provisions are there under the Hindu Religious and Charitable Endowments Act governing those Devaswoms also contain provision for constitution of Temple Advisory Committee. Upon hearing the learned Standing Counsel for the three Devaswom Boards namely, Travancore, Cochin and Malabar it is evident that no specific circular/guidelines are in force in regard to the aforesaid issues. Taking into account all such circumstances, we are of the view that it is only desirable to register a separate DBP. In such circumstances, the Registry is directed to register a separate DBP in the aforesaid matter and post the DBP on 19.02.2020. Needless to say that the TDB, CDB, MDB and the Secretary, Revenue Devaswom shall be shown as parties, therein. Name of the Amicus Curiae for the learned Ombudsman shall also be shown.” 8. Heard the learned Standing Counsel for Travancore Devaswom Board for the Board and its officials and also the learned Senior Government Pleader for the 4 th respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit. 9. Section 31A of the Travancore-Cochin Hindu Religious Institutions Act , 1950, deals with the formation of the Temple Advisory Committees. As per sub-section (1) of Section 31A of the Act, 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. 9. Section 31A of the Travancore-Cochin Hindu Religious Institutions Act , 1950, deals with the formation of the Temple Advisory Committees. As per sub-section (1) of Section 31A of the Act, 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 sub-section (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 the rules made by the Board, not inconsistent with any practice prevailing, if any. 10. In exercise of the powers under sub-section (3) of Section 31A of the Act, the Travancore Devaswom Board framed the Rules (Bye-laws) for the formation of Temple Advisory Committees in temples under its management, which were approved by this Court in the order dated 03.11.2011 in DBA No.153 of 2009. 11. As per Clause (9) of the Rules (Bye-laws), one of 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 30 th April of every year. 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 30 th 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 is with the approval of the Committee and with the knowledge of the President and the Secretary. 12. Clause (18) of the Rules (Bye-laws) 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. 13. 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 the provisions under Clause (18) of the Rules for the formation of Temple Advisory Committees in temples under the management of the Travancore Devaswom Board provide sufficient safeguards to prevent any illegal collection of funds by the Temple Advisory Committee for development activities in a temple. 14. Pursuant to the directions contained in the order dated 24.01.2020, a separate DBP has been registered as DBP No.13 of 2020, regarding the collection of public money by Temple Advisory Committees, maintenance of accounts in respect of such collection of public money and such other allied matters, with Travancore Devaswom Board, Cochin Devaswom Board and Malabar Devaswom Board in the party array, which is pending consideration. 15. The suggestions made by the learned Ombudsman regarding the amendment of the Rules (By-laws) framed under sub-section (3) of Section 31A of the Act, for the formation of Temple Advisory Committees in temples under the management of the Travancore Devaswom Board, are pending consideration in DBP No.93 of 2018. 16. 15. The suggestions made by the learned Ombudsman regarding the amendment of the Rules (By-laws) framed under sub-section (3) of Section 31A of the Act, for the formation of Temple Advisory Committees in temples under the management of the Travancore Devaswom Board, are pending consideration in DBP No.93 of 2018. 16. On the modification of the Rules (Bye-laws) framed under sub-section (3) of Section 76A of the Act, regarding formation of Temple Advisory Committees in temples under the management of the Cochin Devaswom Board, this Court has already passed a detailed order dated 18.03.2024 in DBP No.5 of 2021 and the modified Rules (Bye-laws) have already been published in Kerala Gazette, as per the requirements of Section 123 of the Act. 17. Pointing out the issues in connection with the collection of money without proper receipts by the Temple Advisory Committee of Sree Karthiayani Devaswom, one A.K. Somasekharan Nair filed W.P.(C)No.3341 of 2020, which has already been disposed of by the judgment dated 18.06.2025. Paragraph 21 and also the last paragraph of that judgment read thus; “21. By Ext.P9 order of the Travancore Devaswom Board, the 2 nd respondent was directed to ban the members of the Temple Advisory Committee, who were in office from 2012 to 2016, from becoming members of the Temple Advisory Committee for a period of 5 years. From the pleadings and materials on record, we notice that the proper accounts were not submitted by the Temple Advisory Committee of that period for audit. Some anomalies are noted by the Board also in the functioning of the Temple Advisory Committees of the relevant period, as evident from the statement filed by respondents 1 to 4. However, the Board has already taken initiative and issued necessary directions to the Temple Advisory Committees concerned, for submission of the accounts. In such circumstance, this writ petition is disposed of directing the 2 nd respondent to convene a General Body Meeting of the registered devotees to conduct the election to the Temple Advisory Committee of Sree Karthiyayani Temple, Thalayolaparambu, as per the requirements of Ext.P1 Rules within a period of two months. The restriction imposed against the members of the Temple Advisory Committees of the period 2012 to 2016 in Ext.P9 order shall continue in such election to be conducted for the selection of members to the new Temple Advisory Committee. The restriction imposed against the members of the Temple Advisory Committees of the period 2012 to 2016 in Ext.P9 order shall continue in such election to be conducted for the selection of members to the new Temple Advisory Committee. The Travancore Devaswom Board shall take sincere and earnest efforts to audit the accounts of the Temple Advisory Committees of the relevant period, by taking follow-up action in pursuance of the notices and directions already issued by it.” (underline supplied) 18. Regarding the audit of the accounts of the Temple Advisory Committees in temples under the management of Travancore Devaswom Board, the Finance and Accounts Officer of the Board has issued Circular FAO No.330/12/NS dated 01.08.2013. The said circular reads thus: Having considered the pleadings and materials on record and also the submissions made at the Bar, we deem it appropriate to dispose of this DBP, taking note of the pendency of DBP No.13 of 2020 regarding the collection of public money by Temple Advisory Committees, maintenance of accounts in respect of such collection of public money and such other allied matters, with the Travancore Devaswom Board, Cochin Devaswom Board and Malabar Devaswom Board in the party array, along with DBP No.93 of 2018 regarding the suggestions made by the learned Ombudsman on the amendment of the Rules (By-laws) framed under sub-section (3) of Section 31A of the Act, and also the directions contained in the judgment of this Court dated 18.06.2025 in W.P.(C)No.3341 of 2020. Pending consideration of DBP No.13 of 2020, the Travancore Devaswom Board shall ensure strict compliance of the procedure prescribed in Circular FAO No.330/12/NS dated 01.08.2013 issued by its Finance and Accounts Office, in the audit of the accounts of the Temple Advisory Committees in temples under the management of the Board.