ORDER : Anil K. Narendran, J. This DBP is registered based on Report No.2 of 2024 of the learned Ombudsman in Petition No.12 of 2023 and Complaint Nos.217, 218, 234 and 235 of 2023. Petition No.12 of 2023 is one filed by the Travancore Devaswom Board seeking permission for enhancement of the rate of Chirappu Vilakku Vazhipadu of 18kg and 36kg oil at Sarkara Devaswom, which is under the management of the Travancore Devaswom Board. Paragraphs 19 and 20 of the report of the learned Ombudsman read thus: “19. The rate was increased only in 2015. The proposed rates for the Muthalkoottu does not appear to be unreasonable warranting interference. However in the case of supplier cost it is a specific contention of the devotees that hitherto the practice followed was to receive the muthalkoottu amount and materials brought by them were received by the authorities. Now the devotees are prevented from bringing commodities required for the Vazhipadu and they also have to remit the entire amount Whether there is any justification for this or not is a matter for consideration, I would suggest that if there is a prevailing practice of accepting muthalkoottu after accepting the materials brought by the devotees, such precedents enjoyed by the devotees who are the best benefeciaries attached to the temple, may be allowed to continue the practice However, those who want to conduct the Vazhipadu by paying the full amount including muthalkoottu and supplier cost as per rates fixed can continue to do so. If this is accepted there will not be any heart burn for the devotees who are unable to perform the Vazhipadu by remitting the amount of supplier cost. However, it is for the Honourable High Court to finally decide the matter and pass appropriate orders. 20. The Administrative Officer who was present here, subsequently gave me a statement along with certain records justifying the proposed increase in the Vazhipadu rate and denying the allegations raised against her (Annexure 08). However, without conducting an enquiry, whether the statement should be accepted as correct cannot be decided. There are other complaints pending before this office raising allegations against the Administrative officer. As they are under consideration, a final report will be made to the Honourable High Court and in case an enquiry is to be ordered by the Vigilance, these complaints can also be forwarded for enquiry pending further orders. There are other complaints pending before this office raising allegations against the Administrative officer. As they are under consideration, a final report will be made to the Honourable High Court and in case an enquiry is to be ordered by the Vigilance, these complaints can also be forwarded for enquiry pending further orders. This can be decided after getting reply from the Devaswom Authorities and considering the gravity of misconduct, if any, alleged in those complaints. Hence a separate report will be made in those complaints as and when proceedings are completed.” 2. On 12.04.2024, when this DBP came up for consideration, the learned Senior Government Pleader entered appearance for the 1 st respondent. It was ordered that the remarks of the 1 st respondent, in the form of an affidavit, shall be placed on record within four weeks. 3. On 26.07.2024, notice was ordered to respondents 3 and 5, namely, the complainants in Complaint Nos.218 of 2023 and 235 of 2023 before the learned Ombudsman (who alone have furnished their address in those complaints) by speed post, returnable within three weeks. It was ordered that an affidavit on behalf of the Travancore Devaswom Board, with specific reference to paragraph 8(d) of the remarks dated 25.01.2024 of the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit, and the observations made in paragraph 11 of Report No.2 of 2024 of the learned Ombudsman, shall be placed on record within a period of two weeks. 4. Along with I.A.No.1 of 2024, the petitioner has placed on record Annexure A1 Board Order dated 19.05.2022. Paragraph 2 of the affidavit filed in support of that application reads thus; ''2. It may be noted that in paragraph 8(d) of the remarks dated 25/01/2024 of the Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit, and the observations made in paragraph 11 of Report No.2 of 2024 of the learned Ombudsman, the question that has been raised is whether Chirappu Vilakku has been excluded from the Supplier Cost Savings Return (SCSR). Those Vazhipadus like Chuttuvilakku, Kalababhishekham, Ulsavabali, Chathushatham, Muzhukappu, Pushpabhishekham etc. which are conducted as single Vazhipadu in a day are excluded from the Supplier Cost Savings Return (SCSR) by the Board vide ROC.No.10416/12/Suit/NS dated 19/05/2022. True copy of the Board Order ROC.No.10416/12/Suit/NS dated 19/05/2022 is produced herewith and marked as Annexure- A(1).'' 5. Those Vazhipadus like Chuttuvilakku, Kalababhishekham, Ulsavabali, Chathushatham, Muzhukappu, Pushpabhishekham etc. which are conducted as single Vazhipadu in a day are excluded from the Supplier Cost Savings Return (SCSR) by the Board vide ROC.No.10416/12/Suit/NS dated 19/05/2022. True copy of the Board Order ROC.No.10416/12/Suit/NS dated 19/05/2022 is produced herewith and marked as Annexure- A(1).'' 5. On 02.12.2024, the learned Senior Government Pleader sought further time to get instructions on Annexure A1 Board Order dated 19.05.2022 and to file an affidavit of the 1 st respondent Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit. 6. Heard the learned Standing Counsel for Travancore Devaswom Board and the learned Senior Government Pleader for the 1 st respondent. 7. On the complaints referred to hereinbefore, i.e. Complaint Nos.217, 218, 234 and 235 of 2023, this Court has passed a detailed order/judgment dated 12.12.2024 in DBP No.109 of 2023 and W.P.(C) No.36731 of 2023. 8. Regarding the revision of Vazhipadu rates in temples under the Travancore Devaswom Board, this Court has issued an order dated 30.09.2013 in DBP No.164 of 2012, whereby the Travancore Devaswom Board was allowed to appoint a Committee and explore the possibilities of fixing uniform Vazhipadu rates in various temples under the Board, after taking into account various aspects pointed out in TDB Report No.110 of 2012 of the learned Ombudsman. 9. The learned Senior Government Pleader would point out the remarks filed by the Senior Deputy Director of Kerala State Audit, when the matter was pending enquiry by the learned Ombudsman. Paragraphs 2 to 8 of that report read thus: “2. Sarakara Devi Temple, a major devaswom comes under the Varkala Group of TDB is popular for it's special Vazhipadu 'Chirappu Vilakku' with oil of 18 kg and 36 kg. 3. As per the petition submitted by the Board, it is stated that the Administrative Officer of Sarakara Devasom had forwarded a proposal to the Devaswom Commissioner through the Assistant Devaswom Commissioner, Varkala for revising the rate of Chirappu Vilakku Vazhipadu which was earlier fixed in the year 2015. 4. 3. As per the petition submitted by the Board, it is stated that the Administrative Officer of Sarakara Devasom had forwarded a proposal to the Devaswom Commissioner through the Assistant Devaswom Commissioner, Varkala for revising the rate of Chirappu Vilakku Vazhipadu which was earlier fixed in the year 2015. 4. It is further stated the present rate of Vazhipadu of 18 kg is Rs.3400 of which an amount of Rs.1080 towards Muthalkootu (Rs.1000+ Rs.80 was for half liter Aravana and half litre appam) and Rs.2320 towards Supplier Cost, The Chirappu vilakku Vazhipadu rate of 36kg oil contained an amount of Rs.5750/- of which an amount of Rs.1600/- towards Muthalkootu (Rs.1500 Rs.100/- towards aravana and unniyappam) and Rs.4250 towards Supplier cost. However, during the proposal of the year 2015, the amount towards aravana and unni appam were omitted and later the same was rectified vide separate order. 5. As per the report of the Assistant Commissioner (submitted as Annexure A of the petition), the main reason for increasing the Vazhipadu rate is to resolve some unnecessary situations related to the execution of offering. According to Asst. Commissioner, the present supplier cost is not sufficient to meet the cost of Vazhipadu materials. So most of the Vazhipadus are conducted by receiving the Vazhipadu materials as 'Nadavaravu' and devottes are charged only 'Muthalkootu'. Due to this practice the devotees has to buy the vazhipaud materials from the open market. Hence the devotees have been exploited by the garland traders by incurring inexorbitant rates. [The thick garland (Katti mala 5 nos) which is required for Chirappu Vilakku Vazhipadu and the various flowers required for pooja like Tulsi, lotus, jungle flame (Thetti), wild jasmine(pichi) are used for Vazhipadu. The flower garland traders outside the Devaswom are exploiting the devotees by collecting huge amounts for flowers). Also the devotees are provided Aravana, Appam and leaf prasadam as Vazhipadamsham'. It is further alleged that the keezhsanthies without any rececipts are collecting dakshina and providing more Vazhipadu quantity from the Thidappally to the devotees, the same is causing huge revenue loss to the Devaswom. It is enjoined that last enhancement of the Vazhipadu rate was fixed eight years ago. 6. It is further alleged that the keezhsanthies without any rececipts are collecting dakshina and providing more Vazhipadu quantity from the Thidappally to the devotees, the same is causing huge revenue loss to the Devaswom. It is enjoined that last enhancement of the Vazhipadu rate was fixed eight years ago. 6. The Honourable High Court vide it's Judgment dated 05.01.2018 in W.P(C)No.15406 of 2017 explicitly made it clear that as and when necessity arises to enhance the Vazhipadu rates, the Devaswom Board shall bring it to the notice of the Honourable Ombudsman and based on the report of the Honourable Ombudsman appropriate orders would be passed by the Honourable High Court as to meet the need of the hour. On pursuance of the same, Board had filed the petition before Honourable Ombudsman and Audit Department was impleaded as the Respondent accordingly. 7. Audit had examined the petition and the supporting annexure documents submitted by the Board. Accordingly the details of Vazhipadu proposal prepared by Administrative Officer, Sarakara and recommended by Asst.Commissioner, Deputy Commissioner,Finance & Account Officer, Devaswom Commissioner and finally Board approval are tabulised as below for ready reference. Chirappu Vilakku – 18 Kg Muthalkootu Supplier Total Remarks Administrative Officer, Sarkara 1520 6459 7979 Suggested 2 liter appam & 2 liter Aravana as 'Vazhipadam sham' Asst. Commissioner, Varkala 1520 6459 7979 Recommend ed the proposal Dy. Commissioner, TVM 1360 5929 7289 Reduced the 'Vazhipadam sham' to 1 liter appam & 1 liter Aravana and rate was reduced accordingly Finance and Accounts Officer 1360 5929 7289 Recommend ed the proposal Devaswom Commissioner 1360 5929 7289 Recommend ed the proposal Board Order 1360 5929 7289 Approved Chirappu Vilakku – 36 Kg Muthalkootu Supplier Total Remarks Administrative Officer, Sarkara 2230 11278 13508 Suggested 3 liter appam & 3 liter Aravana as 'Vazhipadamsh am' Asst. Commissioner, Varkala 2230 11278 13508 Recommended the proposal Dy. Commissioner, TVM 2070 10638 12708 Reduced the 'Vazhipadamsh am' to 2 liter appam & 2 liter Aravana and rate was revised accordingly Finance and Accounts Officer 2070 10638 12708 Recommended the proposal Devaswom Commissioner 2070 10638 12708 Recommended the proposal Board Order 2070 10638 12708 Approved 8. Based on this, the following remarks are put forward for the kind consideration of Honourable Ombudsman. a. As per the documents submitted, it is seen that the rate of 'Chirappu Vazhipadu' was last revised in 2015. Based on this, the following remarks are put forward for the kind consideration of Honourable Ombudsman. a. As per the documents submitted, it is seen that the rate of 'Chirappu Vazhipadu' was last revised in 2015. As per the ROC.No.10416/12/suit/NS dated 01.04.2016, Board had formed a permanent committee for verifying the Vazhipadu proposal. The committee consist of Devaswom Commissioner as Chairman and Finance & Accounts Officer and Deputy Commissioner concerned as it's members. Here all of them had verified the Vazhipadu propsal and gave their concurrence. Hence the petition may kindly be approved. b. The present rate of Vazhipadu mentioned in the petition (para no.1) is exclusive of the rate of 'vazhipadamsham- Appam & Aravana'. Also there is an error in the total muthalkootu amount stated in Para 1 of the petition. The actual rate of Vazhipadu and it's segregation is tabulised as below. i. The rate Chirappu Vazhipadu is as per ROC No.6990/5/NS dated 30.05.2015 [Exhibit R1-1]. ii. The rate of Appom and Aravana as per ROC No.10416/12/Suit/NS dated 01.04.2016 [Exhibit R1-2]. Chirappu Vilakku – 18 Kg Item Muthalkoot u Supplier Total Chirappu 1000 2400 3400 Half liter Aravana 40 60 100 Half liter Appam 30 70 100 Total 1070 2530 3600 Chirappu Vilakku – 36 Kg Item Muthalkootu Supplier Total Chirappu 1500 4250 5750 One liter Aravana 80 120 200 One liter Appam 60 140 200 Total 1640 4510 6150 c. The percentage of hike of the proposed Vazhipadu rate is tabulated as follows Chirappu Vilakku – 18 Kg Particulars Existing Rate Proposed Rate % of Increase Muthalkootu 1070 1360 27.10% Supplier Cost 2530 5929 134.35% Total Rate 3600 7289 102.47% Chirappu Vilakku – 36 Kg Particulars Existing Rate Proposed Rate % of Increase Muthalkootu 1640 2070 26.22% Supplier Cost 4510 10638 135.88% Total Rate 6150 12708 106.63% d. It is pertinent to note that there is no mention in the Vazhipadu proposal and Board order whether the said Chirappuvilakku Vazhipadu has been excluded from the Supplier Cost Savings Return (SCSR). It is desirable to seek the opinion of Board regarding this. In order to avoid confusion that may occur in future.” 10. It is desirable to seek the opinion of Board regarding this. In order to avoid confusion that may occur in future.” 10. During the pendency of Petition No.12 of 2023, a devotee of Sarkkara Devi Temple filed W.P.(C)No.36731 of 2023 seeking a writ of mandamus commanding the respondents therein to permit the devotees of Sarkkara Devaswom to offer materials for Vazhipadu, as done till recently; and a writ of mandamus commanding the respondents therein to collect the rate of Cherappu Vilakku at Sarkkara Devaswom, at the rates prevailing before Ext.P9 communication dated 20.09.2023 issued by the Travancore Devaswom Board. That writ petition was dismissed and the connected matter, i.e., DBP No.109 of 2023 was disposed of by the judgment/order dated 12.12.2023 - Sunil Kumar v. Travancore Devaswom Board and others [2023:KER: 84378] . The last paragraph of that judgment reads thus; “In the result, W.P.(C)No.36731 of 2023 fails and the same is accordingly dismissed; however, without prejudice to the right of the petitioner to get himself impleaded as a respondent in complaint No.235 of 2023 pending before the learned Ombudsman. DBP No.109 of 2023 is disposed of, in view of the pendency of complaint No.235 of 2023 filed by Sarkkareswari Bhaktha Jana Samithi before the learned Ombudsman. Registry to forward a copy of DBP No.109 of 2023 to the learned Ombudsman, for consideration of the complaint dated nil made by the devotees of Sarkkara Devi Temple, for consideration along with complaint No.235 of 2023.” 11. In Paragraphs 9 and 10 of the decision in Sunil Kumar [2023:KER:84378] this Court considered the grievance of the writ petitioner that the devotees of Sarkkara Devi Temple are not permitted to bring Vazhipadu materials while offering various Vazhipadus. This Court held that the reasons stated in the counter affidavit filed by the Administrative Officer would show that the decision taken for not permitting the devotees to bring Vazhipadu materials for offering various Vazhipadus in Sarkkara Devi Temple is neither arbitrary nor illegal. Paragraphs 9 and 10 of the said decision read thus; “9. Another grievance of the petitioner is that the devotees of Sarkkara Devi Temple are not permitted to being Vazhipadu materials while offering various Vazhipadus, which was the practice followed till recently. The aforesaid aspect has been dealt with in paragraphs 5 to 8 of the counter affidavit filed by the 5 th respondent, which read thus; ‘5. Another grievance of the petitioner is that the devotees of Sarkkara Devi Temple are not permitted to being Vazhipadu materials while offering various Vazhipadus, which was the practice followed till recently. The aforesaid aspect has been dealt with in paragraphs 5 to 8 of the counter affidavit filed by the 5 th respondent, which read thus; ‘5. It may be noted that for Panchamritha abhishekham, Panchamritham and Thrimadhuram are the vazhipadu amsom provided to the devotees and for Chirappu Vilaku, appam and aravana is provided. For Panchamritha abhisekham certain devotees had provided unusable fruit categories and therefore to ensure that the conducting of the Vazhipadu is not interrupted, this respondent had to purchase the items from her own pocket. Moreover, the materials required as per the rites for the performing of the Vazhipadu were not properly produced by certain devotees and the same had affected the pooja affairs whereby destroying the peaceful atmosphere remaining inside the temple. The conduct of conducting excess Panchamritham by the Keezhsanthies without the knowledge of this respondent destroys the strength of the prathishta itself as the period for conducting Astabendha Kalasam is in the peak stage. Ashtabendha Kalasam which is supposed to be held once within 12 years has not been held after 14 years. Therefore, it is inevitable to control the over usage of materials as the same causes threat to the strength of the prathishta itself. 6. It is submitted that presently Panchamritha abhishekham Vazhipadu is performed by utilizing all the requisite materials with proper quality and quantity. Presently the devotees who have remitted the Muthalkootu are not permitted to produce the materials for also the reason that the Vazhpadu (sic) amsam of Panchamritham and Thrimadhuram is served to other devotees and the same causes threat to the food safety and endangers the safety of the devotees also as the quality of the materials brought by the devotees cannot be assured by this respondent. As it is understood that the Board seeking enhancement of the Vazhipadu rate has approached the Hon'ble Ombudsman by preferring Petition No.12/2023, presently only Rs.6150/- is being collected from the devotees for the Vazhipadu. As stated earlier, Chirappu Vilaku Vazhipadu is a proposal Vazhipadu and as per the approved proposal, amount is fixed taking note of Vazhipadu amsom, oil, wick, decoration, Flowers, Srama dakshina of employees etc. As stated earlier, Chirappu Vilaku Vazhipadu is a proposal Vazhipadu and as per the approved proposal, amount is fixed taking note of Vazhipadu amsom, oil, wick, decoration, Flowers, Srama dakshina of employees etc. Earlier it was not proper by collecting Rs.1750/- towards Muthalkootu alone chirappu vilaku vazhipadu was conducted. The same has resulted revenue loss to the Devaswom. Moreover, for Chirappu vilaku, it is highly necessary that oil with high quality needs to be used. However certain devotees produce Palmoil as well as oil having low quality containing animal fat and the same would destroy the sanctity of the temple and the same is against the customary principles of the temple. Therefore, the Vazhipadu items need to be collected under the supervision of the Devaswom officials itself. 7. It is pertinent to note that in and around Sharkkara devi temple, there are numerous garland as well as other traders and they acts as intermediaries and they conducts the proposal Vazhipadu Panchamritha abhishekham and Chuttu vilakku by collecting huge amount from the devotees. 8. It is submitted that with regard to the conducting of Chirappu vilakku for 18 kg and 36 kg oil, name will be entered in the advance booking register by the nearby garland traders in binami names and the same is done with the help of certain Keezhsanthies as well as few officials. When the devotees arrive and demands for a date for performing the Vazhipadu, the situation is that the date will be decided by the nearby garland traders. The person by name Rajesh who has taken Kuthaka right to sell pooja articles is conducting his shop inside the temple premise and he is supplying good quality of pooja items and no sort of complaint is raised so far against him. The Chirappu vilaku vazhipadu which is being conducted for Rs.6150/- by the Board is being conducted by the garland traders by exploiting the devotees by collecting more than Rs.10,000/-. This has caused a situation that the devotees interested by the garland traders as well as the grocery shop owners alone can perform the Vazhipadu. As the order exists specifying that vazhipadu which requires advance booking can be performed by a devotee who remits the entire amount, the practice of conducting booking of the Vazhipadu after remitting the Muthalkootu alone cannot be permitted. As the order exists specifying that vazhipadu which requires advance booking can be performed by a devotee who remits the entire amount, the practice of conducting booking of the Vazhipadu after remitting the Muthalkootu alone cannot be permitted. A devotee who remits the Muthalkootu for Vazhipadu is supposed to produce the materials also in the devaswom on accepting the receipt. It is not possible for the devaswom to purchase in advance and store perishable items like Banana, coconut, ghee, grape etc required for preparing the Vazhipadu amsom.’ 10. The reasons stated as above in the counter affidavit filed by the 5 th respondent would show that the decision taken for not permitting the devotees to bring Vazhipadu materials for offering various Vazhipadus in Sarkkara Devi Temple is neither arbitrary nor illegal. Along with the counter affidavit filed by the 5 th respondent Ext.R5(a) bill dated 26.10.2023 is placed on record, which would show that the petitioner is conducting a grocery shop near Sarkkara Devi Temple and most of the articles used for performing Vazhipadu are purchased from his shop. As rightly pointed out by the learned Standing Counsel for Travancore Devaswom Board, the petitioner has not chosen to disclose that material fact in the writ petition and approached this Court as a devotee of Sarkkara Devi Temple. In the reply affidavit the petitioner has admitted that he is conducting a grocery shop near Sarkkara Devi Temple and tendered his apology for the omission in disclosing that aspect in the writ petition.” 12. Travancore-Cochin Hindu Religious Institutions Act, 1950 enacted by the State Legislature makes provision for the administration, supervision and control of incorporated and unincorporated Devaswoms and of other Hindu Religious Endowments and Funds. Sabarimala Devaswom is an incorporated Devaswom mentioned in Schedule I of the Act, under Chengannur Group, Pathanamthitta Taluk. Travancore-Cochin Hindu Religious Institutions Act, 1950 enacted by the State Legislature makes provision for the administration, supervision and control of incorporated and unincorporated Devaswoms and of other Hindu Religious Endowments and Funds. Sabarimala Devaswom is an incorporated Devaswom mentioned in Schedule I of the Act, under Chengannur Group, Pathanamthitta Taluk. As per Section 3 of the Act, the administration of incorporated and unincorporated Devaswoms and of Hindu Religious Endowments and all their properties and funds as well as the fund constituted under the Devaswom Proclamation, 1097 M.E. and the surplus fund constituted under the Devaswom (Amendment) Proclamation, 1122 M.E. which were under the management of the Ruler of Travancore prior to the first day of July, 1949, except the Sree Padmanabhaswamy Temple, Sree Pandaravaka properties and all other properties and funds of the said temple, and the management of all institutions which were under the Devaswom Department shall vest in the Travancore Devaswom Board. 13. As per Section 15A of the Act, it shall be the duty of the Board to perform the following functions, namely, (i) to see that the regular traditional rites and ceremonies according to the practice prevalent in the religious institutions are performed promptly; (ii) to monitor whether the administrative officials and employees and also the employees connected with religious rites are functioning properly; (iii) to ensure proper maintenance and upliftment of the Hindu religious institutions; (iv) to establish and maintain proper facilities in the temples for the devotees. Section 16 of the Act deals with supervision and control by the Board. As per Section 16, the Board shall, subject to the provisions of Part I of the Act, exercise supervision and control over the acts and proceedings of all officers and servants of the Board and of the Devaswom Department. As per Section 31, subject to the provisions of Part I and the rules made thereunder, the Board shall manage the properties and affairs of the Devaswoms, both incorporated, and unincorporated as heretofore, and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage. 14. As per Section 31, subject to the provisions of Part I and the rules made thereunder, the Board shall manage the properties and affairs of the Devaswoms, both incorporated, and unincorporated as heretofore, and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its usage. 14. In Rajani P. Kuttan and another v. State of Kerala and others [ 2021 (6) KHC 513 ] a Division Bench of this Court noticed that among the 1250 Temples managed by the Travancore Devaswom Board, only 60 major Temples are self-sufficient and the rest are being managed utilising the surplus income from Sabarimala Devaswom. The total number of sanctioned posts in various categories in the Travancore Devaswom Board is 5692 and the total number of pensioners is 5749. The major source of revenue of the Travancore Devaswom Board is the income received by way of offering by the devotees, the amount received from vazhipadu and the revenue generated through the auction of temple premises for various activities in connection with rituals and festivals in the Temples. Paragraph 59 of the said decision reads thus; “59. The Financial position of the Devaswom Board:- The competent officer of the Devaswom Board filed an affidavit dated 14.06.2021 stating its financial position. It is submitted that there are 1250 temples under the Administrative Control of the Devaswom Board. The total number of sanctioned posts in various categories in the Devaswom Board is 5692, and the total number of pensioners is 5749. It is further submitted that the major sources of revenue of the Devaswom Board are the income received by way of offerings from devotees, the amount received from vazhipadu, and the revenue generated through the auction of the temple premises for various activities in connection with rituals and festivals in the temples. Besides this, the Devaswom Board gets an approximate sum of 14 crores per annum by way of the rent of the buildings owned by it. The annual contribution from the State Government under Article 290A of the Constitution of India is Rs.80 lakhs. It is further submitted that among the 1250 temples managed by the Devaswom Board, only 60 major temples are self-sufficient, and the rest are being managed utilising the surplus income from Sabarimala Devaswom. The annual contribution from the State Government under Article 290A of the Constitution of India is Rs.80 lakhs. It is further submitted that among the 1250 temples managed by the Devaswom Board, only 60 major temples are self-sufficient, and the rest are being managed utilising the surplus income from Sabarimala Devaswom. Now, due to the spread of the Covid-19 pandemic, the temples remain closed, and the major source of income has come down. The Devaswom Board is finding it difficult even to pay the salary of the existing employees. The pleadings regarding the financial position of the Devaswom Board in the affidavit dated 14.06.2021 have not been controverted by the petitioners.” (underline supplied) 15. In Anoop S. v. Travancore Devaswom Board and another [ 2016 SCC OnLine Kerala 12005 ] - Judgment dated 02.06.2016 in W.P.(C)No.18841 and 19098 of 2016 - the challenge was against the revision of Vazhipadu rates brought in by the Travancore Devaswom Board as per ROC dated 01.04.2016. The Division Bench noticed that the Travancore Devaswom Board, which is vested with the authority to administer the religious institutions falling under its control, also has the power to regulate the activities, except those matters which relate to issues connected with rituals and practices, which fall within the domain of the Thantries, Poojaries, etc. Issues relating to the rates of Vazhipadu gained attention during different stages as and when the Travancore Devaswom Board had revised the rates or had refused to revise the rates. In so far as the rates are concerned, the courts cannot substitute its wisdom or ideas about the rates for commodities or articles for the performance of poojas utilising articles and materials. It would not be wise for the judiciary to step into that area, unless of course it is shown that the action has been taken in a totally perverse and unreasonable manner unguided by any yardstick whatsoever. 16. In Anoop S. [ 2016 SCC OnLine Kerala 12005 ] the Division Bench noticed that there is some classification between what is called 'muthalkoottu' and the price of articles or dravyam for the poojas, homams, etc. Muthalkoottu represents the amount that will go to the Travancore Devaswom Board's account. This cannot be equated as the amount specifically due for the purpose of the activity being carried on in connection with each pooja or homam. Muthalkoottu represents the amount that will go to the Travancore Devaswom Board's account. This cannot be equated as the amount specifically due for the purpose of the activity being carried on in connection with each pooja or homam. The Division Bench found that it is muthalkootu that adds on to the income of the Travancore Devaswom Board which will have to be appropriately utilised for running the different establishments of the Travancore Devaswom Board and also for paying salaries and supporting the infrastructure and activities of Travancore Devaswom Board. Therefore, a revision in the mothalkootu cannot ipso facto be treated as something that requires intervention through judicial power. In so far as the price of dravyams, etc. are concerned, it depends on various aspects that may also depend upon the local conditions. It would also have some nexus to the type of the temple, the practice and the total number of particular types of poojas or homams that happen in each such temple. This is best left to the administrative sector rather than for judicial review. 17. In Radhakrishna Pillai N. v. Travancore Devaswom Board and others [ 2018 (1) KHC 599 ] it was contended before the Division Bench by the petitioner, who is a devotee of Kottarakkara Sree Maha Ganapathy Temple, that the increase in the rate of ‘unniappam’ made by the Devaswom is to an unconscionable extent, without any regard to the nature and sanctity of 'Vazhipadu', which is an offering to the deity. It was also stated that every opportunity is being taken by the Devaswom to make it an 'industrial activity' and to procure undue advantage, under the guise of necessity to enhance the rate, with reference to the price escalation of the raw materials and labour. The version of the Devaswom, as put forth by the learned Standing Counsel, was that fixation of price of Vazhipadu item is purely an administrative action at the hands of the Devaswom, which does not call for judicial scrutiny. Reliance is sought to be placed on the decision of the Division Bench in Anoop S. [ 2016 SCC OnLine Kerala 12005 ] . Reliance is sought to be placed on the decision of the Division Bench in Anoop S. [ 2016 SCC OnLine Kerala 12005 ] . It was also pointed out that unification of the rate of the various 'Vazhipadu' items was felt necessary by the Board and it was accordingly, that ROC dated 01.04.2016 was issued, seeking to implement the revised rates, which was the subject matter of consideration in Anoop S. The Division Bench observed in paragraph 6 of that judgment, that insofar as the rates are concerned, the courts cannot substitute its wisdom or ideas about the rates for commodities or articles for performance of poojas utilising articles and materials. In the very next sentence, the Division Bench observed that it would not be wise for the judiciary to step into that area, unless of course it is shown that the action has been taken in a totally perverse and unreasonable manner unguided by any yardstick whatsoever. The Division Bench in Radhakrishna Pillai N. found that this by itself is sufficient to indicate that, if any arbitrary exercise is demonstrated as pursued by the Devaswom, it is quite possible for this Court to intervene in larger public interest, especially to protect the rights and liberties of the devotees to the requisite extent. 18. Under the provisions of the Travancore-Cochin Hindu Religious Institutions Act, the Board is duty bound to see that the regular traditional rites and ceremonies according to the practice prevalent in Sarkara Devaswom are performed promptly; to monitor whether the administrative officials and the employees, and also the employee connected with religious rites are functioning properly; and to establish and maintain proper facilities in Sarkara Devaswom for the devotees. The Board shall, out of the Devaswom Fund, maintain and administer Sarkara Devaswom in accordance with recognised usages and meet the expenditure for the customary religious ceremonies. Subject to the provisions of Part I of the Act and the Rules made thereunder, the Board shall manage the properties and affairs of Sarkara Devaswom and arrange for the conduct of the daily worship and ceremonies and of the festivals in Sarkara Devaswom according to the usage. 19. Subject to the provisions of Part I of the Act and the Rules made thereunder, the Board shall manage the properties and affairs of Sarkara Devaswom and arrange for the conduct of the daily worship and ceremonies and of the festivals in Sarkara Devaswom according to the usage. 19. When the income from Sarkara Devaswom is being utilised for the performance of regular traditional rites and ceremonies according to the practice prevalent in Sarkara Temple and to establish and maintain proper facilities in the said temple for the devotees; and the surplus income from Sabarimala Devaswom is being utilised for managing 1190 Temples under Travancore Devaswom Board which are not self-sufficient, and also for payment of salary to Devaswom employees and also for payment of pension to its pensioners, any revision of rates of Vazhipadu item Chirappu Vilakku in Sarkara Devaswom cannot be interfered with by this Court, in the exercise of the writ jurisdiction under Article 226 of the Constitution of India, unless it is shown that the action of the Travancore Devaswom Board in revising the rates of Vazhipadu items is totally unreasonable and unguided by any yardstick whatsoever. 20. Having considered the pleadings and materials on record, including the remarks of the Senior Director, Kerala State Audit Department quoted hereinbefore at paragraph 9, and also the submissions made at the Bar, we find that the proposed increase in the rate of Vazhipadu item Chirappu Vilakku in Sarkara Devaswom, cannot be said to be on the higher side, considering the increase in the cost of the ingredients, etc. after the earlier revision in the year 2015. Such a revision cannot be said to be totally unreasonable and unguided by any yardstick whatsoever. In the result, this DBP is disposed of by granting permission to the Travancore Devaswom Board to enhance the Vazhipadu rate for Chirappu Vilakku of 18Kg and 36Kg oil at Sarkara Devaswom, as Rs.7,289/- and Rs.12,708/- respectively, as proposed in Annexure E communication dated 20.09.2023 issued to the Devaswom Commissioner.