Travancore Devaswom Board TDB vs Deputy Examiner For Local Fund Audit

Anil K. Narendran, J.

The Travancore Devaswom Board has filed this DBA seeking an order to grant permission to transfer the officers, who are presently working in various posts at Sabarimala, Pamba, Nilakkal and Erumeli, on completion of their tenure, and to post substitutes to their posts, as per Annexure A4 general transfer proposal dated 13.06.2023. In the affidavit filed in support of this DBA, which is one sworn to by the Secretary of the Travancore Devaswom Board, it is stated that Sri.H.Krishnakumar, who was working as Executive Officer, Sabarimala, retired from service on 31.05.2023. Sri.M.Ravikumar, who was working as Assistant Executive Officer, Sabarimala, retired from service on 31.05.2023. Sri.P.Santha Kumar, Administrative Officer, Sabarimala; Sri.P.Ayyappan, Administrative Officer, Pamba; Sri.Biju V. Nath, Administrative Officer, Nilakkal Devaswom and Sri.N.Sreedhara Sarma, Administrative Officer, Erumeli Devaswom have completed their term of one year in their respective posts. Hence, the Board considered their transfer and postings of new incumbents to those posts. As per Annexure A1 general transfer order dated 13.06.2023 of the Assistant Devaswom Commissioners for the year 2023-24, Sri.P.S.Santha Kumar, Administrative Officer, Sabarimala is proposed to be posted as Assistant Devaswom Commissioner, Accounts, Devaswom Commissioner’s Office (Sl.No.22); Sri.P. Ayyappan, Administrative Officer, Pamba is proposed to be posted as Vigilance Officer, Thiruvananthapuram (Sl.No.49); Sri.Biju V. Nath, Administrative Officer, Nilakkal Devaswom is proposed to be posted as Assistant Devaswom Commissioner, Ulloor Group (Sl.No.36); Sri.N. Sreedhara Sarma, Administrative Officer, Erumeli Devaswom is proposed to be posted as Assistant Devaswom Commissioner, Thrikkariyoor Group (Sl.No.10).

In the affidavit, it is stated that the eligible incumbents among the officers of the Board were considered for transfer to different offices at Sabarimala, Pamba, Nilakkal and Erumeli, in terms of the directions contained in the order of this Court dated 01.08.2012 in DBAR No.16 of 2010. Sri.V.Krishnakumar, who is presently working as Deputy Devaswom Commissioner, Vaikom is considered to be posted as Executive Officer, Sabarimala; Sri.S.Vinod Kumar, who is presently working as Administrative Officer, Pandalam Valiya Koyikkal Devaswom is considered to be posted as Assistant Executive Officer, Sabarimala. Sri.O.G.Biju, who is presently working as Assistant Devaswom Commissioner, Kollam, is considered to be posted as Administrative Officer, Sabarimala Devaswom. Sri.C.P. Sathish Kumar, who is presently working as Assistant Devaswom Commissioner, Kottayam, is considered to be posted as Administrative Officer, Pamba Devaswom. Sri.M.V.Unnikrishnan, who is presently working as Assistant Audit Officer, Finance and Accounts Office, Thiruvananthapuram, is considered to be posted as Administrative Officer, Erumeli Devaswom. Sri.S.Smithin, who is presently working as Special Grade Sub Group Officer, Kandiyoor, is promoted to the cadre of Assistant Devaswom Commissioner and is considered to be posted as Administrative Officer, Nilakkal Devaswom.

The document marked as Annexure A2 is the report dated 28.05.2023 of the Superintendent of Police, Vigilance and Security Wing of the Travancore Devaswom Board, on the enquiry conducted regarding the credentials of the incumbents considered for posting in Sabarimala, Pamba, Nilakkal and Erumeli. The Devaswom Commissioner examined the liabilities in respect of the officers considered for transfer to major temples and submitted Annexure A3 report dated 12.06.2023. The incumbents considered for posting in Sabarimala, Pamba, Nilakkal and Erumeli are Serial Nos.2, 7, 12, 13, 18 & 19 in Annexure A3 report.

In  the  affidavit,  it  is  stated  that  the  Board,  after considering Annexure A2 report dated 28.05.2023 of the Superintendent of Police, Vigilance and Security Wing, and Annexure A3 report dated 12.06.2023 of the Devaswom Commissioner decided to post the following officers to the posts shown against their names at Sabarimala, Pamba, Nilakkal and Erumeli, after obtaining sanction from this Court;

Sl.

No.

Name

Post presently holding

Post  to which transferred

1

Sri.V. Krishna Kumar

Deputy      Devaswom

Commissioner, Vaikom

Executive Officer, Sabarimala

2

Sri.S. Vinod Kumar

Administrative  Officer, Pandalam          Valiya Koyikkal Devaswom

Assistant Executive Officer, Sabarimala

3

Sri.O.G. Biju

Assistant    Devaswom Commissioner, Kollam

Administrative  Officer, Sabarimala Devaswom

4

Sri.C.P. Sathish Kumar

Assistant    Devaswom Commissioner, Kottayam

Administrative  Officer, Pamba Devaswom

5

Sri.S. Smithin

Special    Grade    Sub Group             Officer, Kandiyoor

Administrative  Office, Nilakkal Devaswom

6

Sri.M.V.Unnikrishnan

Assistant  Audit Officer,     Finance     & Accounts Office, Nanthancode

Administrative  Officer, Erumeli Devaswom

The document marked as Annexure A4 is the general transfer proposal for posting the Executive Officer, Sabarimala; Assistant Executive Officer, Sabarimala and the Administrative Officers in Sabarimala, Pamba, Nilakkal and Erumeli Devaswoms, for the year 2023-24.

On 19.06.2023, when this DBA came up for consideration, the learned Senior Government Pleader sought time to get instructions from the Deputy Examiner for Local Fund Audit. The learned Standing Counsel for Travancore Devaswom Board submitted that an additional affidavit on behalf of the Board will be placed on record by 21.06.2023, to produce the modified order of the Board. By the order dated 19.06.2023, the matter was ordered to be listed today.

Today, when this matter is taken up for consideration, the learned Standing Counsel for Travancore Devaswom Board would submit that the Board is not proposing any modification to Annexure A4 proposal.

Heard the learned Standing Counsel for Travancore Devaswom Board and the learned Senior Government Pleader.

In Suo Motu v. State of Kerala and others [2022 (2) KHC 411] this Court held that, in view of the provisions under the Travancore-Cochin Hindu Religious Institutions Act and also the law laid down in the decisions referred to supra, the Travancore Devaswom Board is duty bound to ensure proper administration, supervision and control of Sabarimala Devaswom, which is an incorporated Devaswom mentioned in Schedule I of the said Act, under the Chengannur Group. The Board has a statutory duty to monitor whether its administrative officials and employees and also the employees connected with religious rites are functioning properly. The Board is duty bound to exercise proper supervision and control over the acts and proceedings of all officers and servants and to manage the properties and affairs of Sabarimala Devaswom and conduct daily worship and ceremonies and also festivals in the temple according to its usage. The position of the Board in this regard is analogous to that of trustees, as held by this Court in Ram Mohan Das v. Travancore Devaswom Board and others [1975 KLT 55]. Any improper act of the trustees could be questioned by a worshiper. The Board and those entrusted with the duty of managing the properties and affairs of Sabarimala Devaswom are duty bound to protect the properties of the deity from any wrongful claims, theft or misappropriation. Any such wrongful claims, theft or misappropriation with the passive or active collusion of the authorities concerned, which are acts of 'fence eating the crops' should be dealt with sternly. Since the deity being a perpetual minor,  this  Court  is  having  inherent  jurisdiction  to  protect  and safeguard the interest and properties of the deity and the doctrine of parens patriae will also apply in the exercise of such jurisdiction.

The Board has filed this DBA, in view of the direction contained in the order of this Court dated 01.08.2012 in DBAR No.16 of 2010. By the order dated 13.07.2022 in DBP No.21 of 2022, the Board was directed to ensure that before posting any officer/staff in the Vigilance Wing of the Board having offices at Thiruvananthapuram, Mavelikkara and Vaikom, the credentials of the officer/staff concerned are ascertained through the report of the Superintendent of Police, Vigilance and Security Wing of the Board. The said report was directed to be placed before the Board, which shall consider that report before ordering the transfer and posting of any officer/staff in the Vigilance Wing of the Board having offices at Thiruvananthapuram, Mavelikkara and Vaikom. While ordering transfers and postings, the Board was directed to ensure that only efficient and upright officer/staff are posted in its Vigilance Wing. The said order was followed by another order dated 19.07.2022 in DBP No.22 of 2022, whereby that DBP was disposed of by directing the Board to take necessary steps to ensure that before posting Administrative Officer/Executive Officer in major temples like Ettumanoor Sree Mahadeva Temple, Vaikom Sree Mahadeva Temple, Chettikulangara Sree Bhagavathi Temple, P.D.Manikanteswaram, Kottarakkara, Thiruvallam Sree Parasurama Swami Temple, Sreekanteswaram Mahadeva Temple, Malayalappuzha Devi Temple and Valliyamkavu Devi Temple, the credentials of the officer concerned are ascertained though the report of the Superintendent of Police, Vigilance and Security Wing. The said report was directed to be placed before the Board, which shall consider that report before ordering the transfer and posting of an Administrative Officer/Executive Officer in major temples. While ordering transfers and postings, the Board was directed to ensure that only efficient and upright officers are posted as Administrative Officers/Executive Officers in major temples under its management. By the order dated 19.07.2022, the Board was directed to review the transfer and postings of Administrative Officers/Executive Officers in major temples, after obtaining the report of the Superintendent of Police, Vigilance and Security Wing on the credentials of such officers.

Even after the issuance of directions in DBP Nos.21 and 22 of 2022, the devotees, office bearers of the employees’ federation, etc., are submitting various complaints before this Court on the credentials of the Devaswom staff posted at various temples. Vide proceedings dated 05.06.2023, DBP No.40 of 2023 was registered suo motu, which is now pending consideration.

The officers included in Annexure A4 proposal for transfer dated 13.06.2023 to various posts at Sabarimala, Pamba, Nilakkal and Erumeli are at Serial Nos.4, 1, 5, 3, 2 and 6 respectively in Annexure A2 report dated 28.05.2023 of the Superintendent of Police, Vigilance and Security Wing, who are at Serial Nos.2, 19, 12, 7, 13 and 18 in Annexure A3 report dated 12.06.2023 of the Devaswom Commissioner.

In Annexure A2 report dated 28.05.2023 of the Superintendent of Police, Vigilance and Security Wing, there are no adverse remarks against Sri.V. Krishnakumar, Sri.O.G. Biju, Sri.C.P. Sathish Kumar and Sri.S.Vinod Kumar. In the case of Sri.M.V.Unnikrishnan, it is stated that he is not a person with proven administrative capabilities and that, the report from the office of the Devaswom Commissioner regarding the audit has to be obtained before posting him in any temple. In the case of Sri.S. Smithin, it is reported that for the last 6 years, he has been working in various Devaswoms and while working in Kandiyoor Temple, he behaved harshly towards the members of the Temple Advisory Committee and also the devotees, as revealed in the enquiry. In Annexure A3 report dated 12.06.2023, the Devaswom Commissioner, after verifying the reports of the Finance and Accounts Officer received in that office, has reported that, as per the available records, presently, the officers proposed to be posted at Sabarimala, Pamba, Nilakkal and Erumeli have no liabilities.

In the affidavit, it is stated that the Board, after considering Annexure A2 report dated 13.06.2023 of the Superintendent of Police, Vigilance and Security Wing and Annexure A3 report dated 12.06.2023 of the Devaswom Commissioner, decided vide Annexure A4 order dated 13.06.2023, to appoint the persons referred to hereinbefore at paragraph 4, in various posts at Sabarimala, Pamba, Nilakkal and Erumeli, after obtaining orders from this Court.

During the course of arguments, the submission made by the learned Standing Counsel for Travancore Devaswom Board is that the decision taken by the Board, which is reflected in Annexure A4 proposal to post officers in various posts at Sabarimala, Pamba, Nilakkal and Erumeli, is one taken after considering Annexure A2 report of the Superintendent of Police, Vigilance and Security Wing and Annexure A3 report of the Devaswom Commissioner.

The learned Senior Government Pleader would point out that the audit of the accounts of the Travancore Devaswom Board, in respect of its offices and also the Devaswoms and institutions under its management is completed only up to 2018-19. The default on the part of the Board in submitting Annual Financial Statements for the years 2018-19, 2019-20 and 2020-21, within the time limit prescribed in Rule 11 of the Devaswom Fund Accounts Rules on Double Entry System of Accounting was the subject matter in DBAR No.4 of 2022 and DBAR No.8 of 2022.

Paragraphs 26 and 27 of the order dated 13.04.2023 in DBAR No.8 of 2022 - Senior Deputy Director, Kerala State Audit Department, Travancore Devaswom Board Audit v. Secretary, Travancore Devaswom Board [2023:KER:26241] - read thus;

“26. In the order dated 24.05.2022 in DBAR No.4 of 2022, this Court noticed that, in view of the provisions under Rule 11 of Devaswom Fund Accounts Rules on Double Entry System of Accounting, the respondent ought to have submitted the Annual Financial Statements for 2018-19, 2019-20 and 2020-21, on 30.09.2019, 30.09.2020 and 30.09.2021 respectively. The respondent has also not chosen to file any application before this Court, seeking extension of time for submitting Annual Financial Statements for those years, stating sufficient cause for the delay. As done in the case of Annual Financial Statements for 2016-17 and 2017-18, which was the subject matter in DBAR No.7 of 2019 filed by the Joint Director, Kerala State Audit Department, the respondent is seeking extension of time for submitting Annual Financial Statements for 2018-19, 2019-20 and 2020-21, in the statement filed in this DBAR, harbouring the notion that courts are required to grant such extension as a matter of course.

Despite the specific direction contained in the order dated 24.05.2022 in DBAR No.4 of 2022, the Board has not chosen to file proper applications before this Court seeking extension of time for submitting Annual Financial Statements for 2018-19, 2019-20 and 2020-21, stating sufficient cause for the delay. Since there was a direction in the order dated 24.05.2022, whereby the Joint Director, Kerala State Audit Department to bring it to the notice of this Court the delay on the part of the Board in submitting Annual Financial Statements for any year, beyond the time limit prescribed in Rule 11 of the Devaswom Fund Accounts Rules on Double Entry System of Accounting, this DBAR is filed before this Court seeking appropriate orders. Since the Annual Financial Statement for 2018-19 has already been submitted before the Joint Director, Kerala Audit and Accounts Department along with Annexure R1(c) letter dated 07.11.2022, this DBAR is disposed of recording the said fact and taking note of the stand taken in the additional affidavit filed by the respondent dated 12.12.2022 that the preparation of the Annual Financial Statement for the year 2019-20 is expected to be completed on or before 30.06.2023 and that for the year 2020- 21 on or before 30.11.2023 and that disciplinary proceedings have already been initiated against the officers, who have defaulted submission of accounts for the year 2019-20, by issuing show cause notice, vide Annexure R1(n) order dated 06.04.2023. It is for the Board to file applications seeking extension of time, in terms of the direction contained in the order dated 24.05.2022 in DBAR No.4 of 2022, for the Annual Financial Statements for 2018-19, 2019-20 and 2020-21 stating sufficient cause for the delay. Such applications shall be filed within a period of three weeks from the date of receipt of a certified copy of this order. The question as to whether the Board has sufficient cause for the delay in submitting the Annual Financial Statements beyond the time limit prescribed in Rule 11 of the Devaswom Fund Accounts Rules on Double Entry System of Accounting will be considered in those applications.”

Having considered the materials placed on record and the submissions made at the Bar, we deem it appropriate to grant permission to the Board (after taking note of the pendency of DBP No.40 of 2023 and the fact that the Board is yet to file Annual Financial Statement for the years 2019-20 and 2020-21) to proceed with the proposal in Annexure A4 for the posting of officers at Sabarimala, Pamba, Nilakkal and Erumeli. In order to avoid the delay in posting officers in Sabarimala, Pamba, Nilakkal and Erumeli, the Board is directed to submit the proposal for transfers and postings, well in advance, in future.

The DBP is disposed of as above.