ORDER : S.M.SUBRAMANIAM, J. Under assail is the order dated 25.09.2024 passed in W.P.No.265 of 2024. 2. The writ petitioner Thenmugam Vellodu Moonrukarai Sathanthai Kulamakkal Sangam filed the present writ appeal. 3. Mr.Avinash Wadhwani, the learned Counsel appearing on behalf of the appellant would mainly contend that Indian Overseas Bank account maintained by the appellant has been frozen without affording any opportunity to the appellant. The appellant/Sangam is collecting subscriptions from its members and not misusing the name of the temple. All these collections are made through bank transactions and the appellant/Sangam has not received any cash from any devotee. Thus, the Authorities ought to have conducted an enquiry by affording opportunity to the appellant/Sangam. The learned single Judge has not considered the said ground and thus the present writ appeal came to be instituted. 4. Mr.N.R.R.Arun Natarajan, the learned Special Government Pleader appearing on behalf of the Department would submit that the competent Authorities prima facie found that there is an illegal collection of money from the devotees of the temple by affixing the name board of the appellant/Sangam. In more than one place, the appellant/Sangam fixed the name board in the name of the temple. Therefore, the Authorities have reason to believe that collections are made improperly from the devotees, who are all visiting the temple. The photographs enclosed by the appellant would reveal that the board indicates the name of the temple. In one place, the Board itself has been fixed in the name of the temple by the appellant/Sangam. 5. The writ court considered the issues and formed an opinion that the disputed facts of this nature cannot be adjudicated in a writ proceeding and relegated the parties to approach the competent civil Court of law to resolve the issues. 6. Rule 5A of Collection of Income and Incurring of Expenditure Rules framed under HR and CE Act denotes prevention of improper collection, which reads as under: "No person, who is not, in any way,connected with the affairs of the religious institution, shall collect any money, subscription, donation or other property for religious purpose connected with the religious institution. 6. Rule 5A of Collection of Income and Incurring of Expenditure Rules framed under HR and CE Act denotes prevention of improper collection, which reads as under: "No person, who is not, in any way,connected with the affairs of the religious institution, shall collect any money, subscription, donation or other property for religious purpose connected with the religious institution. If it is brought to the notice of the competent authority having jurisdiction and administrative control over the religious institution, that a person or group of persons, indulged in making such collection, such authority shall direct such person or group of persons, to stop making such collection with the religious institution concerned and to render an account of the collection made by such person or group of persons. Any person or group of persons, who fail to comply with the direction of such competent authority will be liable for prosecution under the provisions of the Indian Penal Code." 7. Rule 5A cited supra does not contemplate any procedure for conducting enquiry. However, it states that the Authority may initiate appropriate actions to stop collection of money from the temple and initiate prosecution against such persons. The Authorities are competent to direct such persons to deposit the money in the temple accounts. Therefore, the facts are to be investigated by the investigating agency in the event of filing a complaint. Therefore, Rules does not contemplate any departmental enquiry to be conducted in the matter of dealing with improper collection of money, which is a criminal offence under BNS. 8. In view of the above rules, the competent Authority under HR and CE Act is empowered to initiate action to freeze the account, if he has any reason to believe that improper collections are made in the name of the temple and such persons are liable for prosecution. In this regard, the Executive Officer is empowered to register a complaint with the jurisdictional Police for criminal prosecution. Under these circumstances, the person allegedly collected money improperly in the name of the temple has to establish his innocence by approaching the competent civil court of law. Freezing of account has already been made by the Executive Officer of the temple. Under these circumstances, the person allegedly collected money improperly in the name of the temple has to establish his innocence by approaching the competent civil court of law. Freezing of account has already been made by the Executive Officer of the temple. Therefore, this Court is of the considered opinion that the writ court has rightly formed an opinion that such disputed issues between the parties are to be adjudicated before the civil Court with reference to documents and evidences available on record. 9. Granting liberty to the appellant/Sangam to approach the civil Court, the writ order impugned dated 25.09.2024 in W.P.No.265 of 2024 stands confirmed. Consequently, the Writ Appeal stands dismissed . No costs. Connected MPs are closed.