ORDER : (Anil K. Narendran, J.) This DBP is registered based on Report No.6 of 2025 of the learned Ombudsman in Petition No.11 of 2024 filed by the Travancore Devaswom Board and its Executive Engineer seeking approval of the estimate and award of the work of Ayarkadu Devaswom in Kottarakkra Group, for the construction of Chuttambalam. The report dated 03.01.2025 of the learned Ombudsman reads thus; “2. This petition was filed by the Travancore Devaswom Board and the Executive Engineer seeking approval for the award of the contract in respect of the work relating Ayarkadu Devaswom in Kottarakkara Group for the construction of ’Chuttambalam’ at an estimate of Rs.47,63,000/-. It is mentioned in the petition that the Board has accorded administrative sanction to the estimate of the above work for Rs.47,63,000/- vide Board ROC No.702/24/M dated 01.02.2024 based on DSR 2018 including 18% GST. Copy of the administrative sanction was produced as Annexure A-I along with the petition. It is also mentioned in the petition that the Temple Advisory Committee has agreed to do the work at 25% below the sanctioned estimate rate. For this they have nominated Sri. Arun M.S as their nominee. The resolution of the Temple Advisory Committee and written willingness of the nominee Sri.Arun M.S were produced along with the petition as Annexures II and III respectively. The Board has accorded contract sanction in favour of the Temple Administrative Committee nominee Sri.Arun M.S at 25% below the sanctioned estimate rate and copy of the contract sanction of the Board in favour of the Temple Advisory Committee was produced along with the petition as Annexure IV. They have also produced technical sanction for the work by the Chief Engineer, copy of which was produced as Annexure V along with the petition. They have also produced copy of the estimate report based on DSR 2018 giving details of the nature of the work and the amount required for each work, copy of which was produced as Annexure VI to the petition. They have produced sanctioned estimate (DSR 2018) along with the petition as Annexure VII. It is stated in the petition that the estimate was prepared based on the plan which was prepared by the Travancore Devaswom Board Architect as per Sasthric principle and produced copy of the plan so prepared as Annexure VIII along with the specifications given by Sri.V.P.Brahmadathan Namboodiripad, Vasthu expert on this aspect. It is stated in the petition that the estimate was prepared based on the plan which was prepared by the Travancore Devaswom Board Architect as per Sasthric principle and produced copy of the plan so prepared as Annexure VIII along with the specifications given by Sri.V.P.Brahmadathan Namboodiripad, Vasthu expert on this aspect. The Sub Group Officer, Chirakkadavu Sub Group has produced income and expenditure statement of the Ayarkadu Devaswom for the last three years and the same was produced along with the petition as Annexure IX. Since the estimate is above Rs.20 lakhs, this petition is filed for getting approval and sanction of the Honourable High Court. 3. On the basis of the averments in the petition, remarks were called for from the State Audit Department and the State Audit Department has filed their first remarks/counter affidavit dated 07.11.2024 wherein they analysed the details mentioned in the Maramath Petition for approval and the documents produced along with the petition by the Travancore Devaswom Board. It was mentioned in the said remarks that the concurrence of the Thanthri (Anujna) for the proposed construction of Chuttambalam was not produced along with the petition and that will have to be produced for verification. Provisions for income-tax and Kerala Building and other construction workers Welfare Fund contribution should be made in the final estimate of the work. Building Permit has to be obtained from the Local Authority for the proposed construction of ’Chuttambalam’ after getting approval of the petition. The proposal can be approved subject to audit of the expenditure incurred for the aforesaid works. The counter affidavit/remarks of the State Audit Department is produced as Annexure 01 to this report. 4. On the basis of the first remarks, as per proceedings dated 07.11.2024 the then Ombudsman observed that in answer to the remarks of the Audit regarding building permit from the local body, the Executive Engineer, who was present, stated that as a practice no building permit from the Local Authority is required as the work is related to temple. In view of the request made by the Travancore Devaswom Board, time was granted to submit the opinion of the Thanthri and posted the case to 19.12.2024 and they produced the consent from the Thanthri Sri. V. Vasudevaru Vasudevaru dated 21.11.2024 along with the letter of the Executive Engineer dated 02.12.2024. In view of the request made by the Travancore Devaswom Board, time was granted to submit the opinion of the Thanthri and posted the case to 19.12.2024 and they produced the consent from the Thanthri Sri. V. Vasudevaru Vasudevaru dated 21.11.2024 along with the letter of the Executive Engineer dated 02.12.2024. This letter was received in the office on 09.12.2024 along with the consent given by Sri.Vasudevaru Vasudevaru, Harisree Thazhamangalathu Madom, the Thanthri of the temple, wherein the Thanthri has accorded permission for construction of the ’chuttambalam’ and stated that it is highly required for the purpose of the temple as per the ’Nalambala Kshethracharam’. The letter of the Executive Engineer dated 02.12.2024 along with the consent of the Thanthri dated 27.11.2024 is produced as Annexure 02. 5. The State Audit Department has filed their second remarks/counter affidavit darted 19.12.2024 in respect of the necessity for obtaining building permit and also consideration of the opinion given by the Thanthri. It was mentioned therein that the Executive Engineer furnished letter No 995 dated 01.12.2024 (received on 18.12.2024 by the Audit) along with the letter of permission of the Thanthri. It is further mentioned in the further counter affidavit that the Kerala Panchayat Building Rules 2019 was issued under G.O.(P)No 78/2019/LSGD dated 02.11.2019 and published as per SRO No 829/2019 in the Kerala Gazette Extra Ordinary No 2692 dated 08.11.2019. Chapter II Rule 4 deals with Essentiality of Permit wherein it was mentioned as follows: No person shall develop or redevelop any parcel of land by subdividing into plots or cause the same to be done without first obtaining permit for each such develop or redevelop from the Secretary. This is applicable to Chuttambalam also. Building permit from the Panchayat has to be obtained from the Panchayat Secretary. 6. It is further mentioned in the counter affidavit of the State Audit Department that as per G.O. (Ms) No 120/2021/LSGD dated 28.06.2021 (Kerala Panchayat Building (Amendment) Rules, 2021) and published as SRO No.482/2021 in Kerala Gazette Extra Ordinary No 1897 dated 29.06.2021, under Rule 4 (ii) permission may be obtained from the Panchayat for the proposed building for religious purpose. The building permit has to be obtained after getting approval for the present petition and before the commencement of work. The building permit has to be obtained after getting approval for the present petition and before the commencement of work. They have submitted that the above petition may kindly be approved subject to Audit of all the expenditure incurred in the aforesaid work and also on the basis of the remarks furnished by the Audit Department. The second counter affidavit/remarks dated 19.12.2024 is produced as Annexure 03 along with this report. 7. The matter was heard on 23.12.2024 at 11.00 a.m and Sri.T.K.Harikumar, Senior Deputy Director of the Kerala State Audit Department submitted that approval can be granted subject to obtaining building permit before the commencement of the work and making the expenditure subject to audit. Smt. Anjana Sasi, in charge of Executive Engineer, Thiruvananthapurm submitted that as per the practice no building permit is obtained for construction of temple structures. 8. Considered the objections and documents produced along with the petition for approval. 9. It is seen from the documents produced along with the petition that necessary plan was prepared as per the DSR 2018 and administrative sanction granted and the plan was prepared on the basis of the Shastric principles on the basis of the suggestion given by Sri.V.P. Brahmadathan Namboodiripad and the opinion of the Thanthri was also obtained for this purpose. Administrative sanction for contract was also given to entrust the work to the nominee of the Temple Advisory Committee, Sri.Arun M.S who has agreed to complete the work at less than 25% of the estimated amount. The main objection raised in the counter affidavit of the Audit Department was that building permit is to be obtained before starting the construction as per the Kerala Panchayat Building Rules 2019, as amended in 2021 and the expenditure incurred must be subjected to audit and provision for income-tax and the Kerala Building and other Construction Workers Welfare Fund Contribution should be made with final estimate. 10. Chapter II Rule 4 of the Kerala Panchyat Building Rules 2019 deals with essentiality of permit. Sub-rule (1) of Rule 4 says that "No person shall develop or redevelop any parcel of land by subdividing into plots or cause the same to be done without first obtaining a permit for each such development or redevelopment from the Secretary. 10. Chapter II Rule 4 of the Kerala Panchyat Building Rules 2019 deals with essentiality of permit. Sub-rule (1) of Rule 4 says that "No person shall develop or redevelop any parcel of land by subdividing into plots or cause the same to be done without first obtaining a permit for each such development or redevelopment from the Secretary. Sub- rule (2) said Rules, which was amended in 2021 as per G.O.(Ms)No.120/2021/LSGD dated 28.06.2021 and published as per SRO No 482/2021 in the Kerala Gazette Extra Ordinary No.1897 dated 29.06.2021, says that no person shall construct or reconstruct or make addition or extension or alteration to any building or cause the same to be done without first obtaining a building permit from the Secretary and in the case of low risk building without obtaining an Acknowledgment Receipt which shall be deemed to be a permit from the Secretary. Rule 8 of the said Rules deals with ’permit not necessary for certain works’, which does not include the temple construction. Rule 7 of the said Rules deals with exemption to certain operational construction by Government, both State and Central, which also does not include any construction for temple purpose. In the case of development or redevelopment of land, construction or reconstruction of building including alteration, addition or extension or change in the occupancy by the Central or State Government departments, Rule 4 sub rule (3) says that they need only to submit an intimation to the Secretary of the Local Authority along with plan prepared by the Chief Town Planner stating that the construction was in accordance with the provisions of the Panchayat Building Rules and no permission as such is required. 11. Further, this issue was considered by the Honourable High Court in DBP No.109 of 2024 between Travancore Devaswom Board and another v. Deputy Director, Kerala State Audit Department, while considering report No. 65 in Petition No.8 of 2024 filed by the Travancore Devaswom Board and its Executive Engineer seeking approval of estimate in respect of the construction of Oottupura in Cheruthrikka Kallambalam Devaswom, Thrikkariyoor Group and approval was granted with direction to obtain permit under the provisions of the Kerala Panchayat Building Rules 2019 from the Local Authority, as per order dated 27.11.2024. 12. 12. The remarks of the State Audit Department only says that the building permit is to be obtained from the Local Authority before the commencement of the construction and the expenses will have to be subjected to audit and provision will have to be made in respect of income-tax and Kerala Building and other Construction Workers Welfare Fund contribution should be included in the final estimate. 13. Rule 3 of the said Rules deals with applications under the Kerala Panchayat Building Rules 2019 as amended in 2021 to all public and private buildings. It may be mentioned here that Government has got power to grant exemption or relaxation for any building from the applicability of Building Rules under sub-rule (5) of Rule 3 of the said Rules. If the Devaswom want any exemption, they can approach the Government for granting such exemption or relaxation in respect of development or redevelopment or construction or reconstruction or change of occupancy etc. In respect of constructions relating to temple structures in the State. 14. On 09.01.2025 the Ombudsman has visited the said temple along with the Assistant Devaswom Commissioner, Kottarakkara. The Assistant Commissioner, Padinjarekkara Devaswom who is in charge of this Devaswom as well, the Executive Engineer Smt. Geetha Gopalakrishnan, Sri Ananthakrishnan, Assistant Engineer and Sri.Athul, Overseer of the Devaswom Board and discussed about the nature of work to be done as per this proposal. The Ombudsman is convinced that the said work is required. 15. The Ombudsman also noticed that some of the tiles of the roof and the temple are in a disarrayed manner. When this was pointed out, the President and Secretary of the Temple Advisory Committee, who are also present, submitted that they will rectify the same while doing the maintenance work. The temple tank requires immediate cleaning and this will also have to be considered.’’ 2. Heard the learned Standing Counsel for Travancore Devaswom Board for the petitioners, the learned Senior Government Pleader for respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit and also the learned Amicus Curie for the learned Ombudsman. 3. The temple tank requires immediate cleaning and this will also have to be considered.’’ 2. Heard the learned Standing Counsel for Travancore Devaswom Board for the petitioners, the learned Senior Government Pleader for respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit and also the learned Amicus Curie for the learned Ombudsman. 3. 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. 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. 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. 4. In Murukan K.K. v. Travancore Devaswom Board and others [2025 (1) KHC SN 17] 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 30 th 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. 5. 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. 5. In Murukan K.K. [2025 (1) KHC SN 17] this Court held that, 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. 6. In Travancore Devaswom Board and another v. Deputy Director, Kerala State Audit Department [2024: KER:89527] this Court held that in view of the provisions contained in the Kerala Panchayat Building Rules, 2019, the award of contract in favour of the contractor for the construction of Ootupura in Cheruthikka Kalambalam Devaswom in Thrikkariyoor Group, a temple under the management of the Travancore Devaswom Board, shall be subject to the condition that the construction shall be commenced only after obtaining building permit under the provisions of the said Rules from the concerned Local Self Government Institution. Paragraphs 6, 7 and also the last paragraph of that order read thus; “6. Paragraphs 6, 7 and also the last paragraph of that order read thus; “6. In the remarks dated 17.10.2024 filed by the respondent Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit, which is marked as Annexure O3 in report No.65 of 2024, it is specifically pointed out provisions under Rule 4 of the Kerala Panchayat Building Rules, 2019, which deals with essentiality of permit. 7. As per sub-rule (ii) of Rule 4 of the said Rules, no person shall construct or reconstruct or make addition or extension or alteration to any building or cause the same to be done without first obtaining a building permit from the Secretary and in the case of low-risk building without obtaining an acknowledgement receipt which shall be deemed to be a permit from the Secretary. 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 by granting approval of estimate for Rs.29,72,000/- for the construction of Oottupura in Cheruthrikka Kallambalam Devaswom in Thrikkariyoor Group, and the award of contract in favour of the contractor, subject to the condition that the construction shall be commenced only after obtaining building permit under the provisions of the Kerala Panchayat Building Rules, 2019, from the concerned Local Self Government Institution and that the entire income and expenditure in this regard shall be subjected to statutory audit, by the State Audit Department.” 7. In paragraph 12 of Report No.6 of 2025, the learned Ombudsman noticed the remarks of the State Audit Department regarding the necessity of building permit, the provisions that have to be made in respect of income tax and also contribution to the Kerala Building and other Construction Workers Welfare Fund. In paragraph 12 of Report No.6 of 2025, the learned Ombudsman noticed the remarks of the State Audit Department regarding the necessity of building permit, the provisions that have to be made in respect of income tax and also contribution to the Kerala Building and other Construction Workers Welfare Fund. 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 by granting approval for the estimate and the award of contract work for the construction of chuttambalam of Ayarkadu Devaswom in Kottarakkara Group as sought for in Petition No.11 of 2024, subject to the directions contained in the decisions of this Court in Murukan K.K. v. Travancore Devaswom Board and others [2025 (1) KHC SN 17] and Travancore Devaswom Board and another v. Deputy Director, Kerala State Audit Department [2024:KER:89527] and also the remarks of the Deputy Director, Kerala State Audit Department referred to in paragraph 12 of Report No.6 of 2025 of the learned Ombudsman. The entire income and expenditure in relation to the construction work shall be subjected to statutory audit by the State Audit Department.