Travancore Devaswom Board - Tdb vs Deputy Examinor For Local Fund ...
2021 Latest Caselaw 22105 Ker

DBA No.12/2021                              1 / 16

                          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                          PRESENT
                        THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
                                             &
                         THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR
                 Friday, the 5th day of November 2021 / 14th Karthika, 1943

                                    DBA NO. 12 OF 2021

  IN THE MATTER OF TRAVANCORE DEVASWOM BOARD - SEEKING PERMISSION TO REVISE THE
               VAZHIPADU RATE IN SABARIMALA & PAMBA DEVASWOM - REG:

                                     ----------------


   APPLICANT :


            TRAVANCORE DEVASWOM BOARD

            REPRESENTED BY ITS SECRETARY, NANTHENCODE,

            THIRUVANANTHAPURAM-695 003.




            BY SRI.G.BIJU, SC, TRAVANCORE DEVASWOM BOARD


   RESPONDENT:


          DEPUTY EXAMINOR FOR LOCAL FUND AUDIT

          KERALA STATE AUDIT DEPARTMENT, TRAVANCORE DEVASWOM BOARD AUDIT,

          NANTHENCODE P.O., THIRUVANANTHAPURAM-695 033.




          BY SR.GOVERNMENT PLEADER FOR THE RESPONDENT

          BY SRI.P.RAMACHANDRAN, AMICUS CURIAE FOR OMBUDSMAN


          This Devaswom Board Application having come up for orders again on

   05.11.2021, upon perusing the petition and this Court's order dated

   01/11/2021, the court on the same day passed the following:
 DBA No.12/2021                               2 / 16




                 ANIL K. NARENDRAN & P.G. AJITHKUMAR, JJ.
                 -----------------------------------------------------
                                D.B.A.No.12 of 2021
                 ------------------------------------------------------
                    Dated this the 5th day of November, 2021


                                           ORDER

Anil K. Narendran, J.

This D.B.A is one field by the Travancore Devaswom

Board, seeking sanction to revise Vazhipadu rates in

Sabarimala and Pampa Devaswom, as per Annexure A6

statement showing the existing rate, the rate proposed by the

Executive Officer and the rate proposed by the Committee for

Vazhipadu items.

2. On 16.09.2021, when this application came up for

consideration, having regard to the submissions made by the

learned Standing Counsel for Travancore Devaswom Board

and also the learned Senior Government Pleader, the matter

was referred to the learned Ombudsman for scrutiny and

report.

3. Before the learned Ombudsman, the Senior Deputy

Director, Kerala State Audit Department, Travancore

Devaswom Board Audit, filed remarks dated 07.10.2021. On

behalf of Travancore Devaswom Board, the observation made DBA No.12/2021 3 / 16

D.B.A.No.12 of 2021

by a Division Bench of this Court in the judgment dated

02.06.2016 in W.P.(C)No.10998 of 2016 was brought to the

notice of the learned Ombudsman.

4. The learned Ombudsman examined the request

made by Travancore Devaswom Board to revise Vazhipadu

rates in Sabarimala and Pampa Devaswom in the light of the

parameters prescribed in the judgment of this Court dated

02.06.2016 in W.P.(C)No.10998 of 2016 and submitted TDB

Report No.14 of 2021, which is one dated 07.10.2021.

5. Heard the learned Standing Counsel for Travancore

Devaswom Board, the learned Senior Government Pleader for

the Kerala State Audit and also the learned Amicus Curiae for

the Ombudsman.

6. The learned Standing Counsel for Travancore

Devaswom Board would submit that Vazhipadu rates in

Sabarimala and Pampa Devaswom were revised five years

back in 2016. Considering the increase in price of pooja

articles (materials cost) for different Vazhipadu items and the

expenses incurred in conducting such Vazhipadu, it has DBA No.12/2021 4 / 16

D.B.A.No.12 of 2021

become necessary to revise Vazhipadu rates.

7. From the averments in this DBA, it is found that

the Travancore Devaswom Board constituted a Committee to

study and report on revision of Vazhipadu rates, vide order

No.ROC8516/20/SAB dated 22.07.2020, consisting of the

Devaswom Commissioner as Chairman, the Finance

Commissioner as its Convenor and four Deputy Devaswom

Commissioners as its members. The Executive Officer,

Sabarimala, was directed to submit a proposal to the

Committee regarding revision of Vazhipadu rates. The

proposal submitted by the Executive Officer was considered in

the meeting of the Committee convened on 26.02.2021.

8. After discussion, the proposal submitted by the

Executive Officer was suitably modified by enhancing the rate

of normal Vazhipadu by 25% of the existing rates. Special

Vazhipadu items like, Padi Pooja, Udayasthamana Pooja,

Sahasra Kalasam, Kalabhabhishekam, etc., were separately

considered and the rates enhanced, considering the increase

in material cost and other expenses incurred in conducting DBA No.12/2021 5 / 16

D.B.A.No.12 of 2021

Vazhipadu.

9. The document marked as Annexure A1 in this DBA

is the minutes of the meeting of the Committee held on

26.04.2021. The document marked as Annexure A2 is the

proposal showing the split up of expenses incurred in

conducting Sahasra Kalasam. The document marked as

Annexure A3 is the proposals showing the split up of expenses

incurred in conducting Udayasthamana Pooja. The document

marked as Annexure A4 is the proposal showing the split up

of the expenses incurred in conducting Padi Pooja. The

document marked as Annexure A5 is the proposal showing the

split up of expenses incurred in conducting

Kalabhabhishekam. The document marked as Annexure A6 is

a statement showing the existing rates, the rate proposed by

the Executive Officer and the rate proposed by the Committee

for Vazhipadu items in Sabarimala and Pampa Devasom.

Annexure A6 was placed before the Travancore Devaswom

Board and the Board resolved to implement the revision of

Vazhipadu rates as suggested in Annexure A6, in Sabarimala DBA No.12/2021 6 / 16

D.B.A.No.12 of 2021

and Pampa Devaswom, after obtaining permission from this

Court, as per Annexure A7 proceedings dated 26.07.2021.

10. The learned Senior Government Pleader would

submit that the remarks of the Senior Deputy Director of

Kerala State Audit, Travancore Devaswom Board Audit was

submitted before the learned Ombudsman on 07.10.2021,

which was taken into account by the learned Ombudsman,

while submitting TDB Report No.14 of 2021.

11. In the judgment dated 02.06.2016 in W.P.

(C)No.10998 of 2016, the Division Bench of this Court

observed that, insofar as the rates of Vazhipadu items are

concerned, the Courts cannot substitute its wisdom or ideas

about the rates for commodities or articles or for 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. There is some classification between what is

called 'muthalkootu' and the price of articles or dravyam for DBA No.12/2021 7 / 16

D.B.A.No.12 of 2021

the poojas, homams, etc. Muthalkootu represents the amount

which will go to the account of the Travancore Devaswom

Board. 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. It is this 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 Board and also for paying salaries and

supporting the infrastructure and activities of the Board.

Therefore, a revision in muthalkootu cannot ipso facto be

treated as something that requires intervention through

judicial power. Insofar as the price of dravyams, etc., are

concerned, it depends on various aspects that may also

depend upon the local conditions.

12. In TDB Report No.14 of 2021 the learned

Ombudsman noticed that in Annexure A6 statement the

proposal to increase the rate of most of Vazhipadu items are

only nominal, up to 25%. In respect of some of the Vazhipadu

items the proposals to increase the rates were not accepted DBA No.12/2021 8 / 16

D.B.A.No.12 of 2021

by the Committee constituted by the Devaswom. In respect of

Ushapooja with special darsan for five devotees, the existing

rate of Rs.1,000/- is proposed to be increased to Rs.1,500/-

and hence there is a hike of 50%. Before the learned

Ombudsman it was pointed out on behalf of the Travancore

Devaswom Board that considering the present financial

constraints of the Board and also the fact that five persons

will be allowed to have special darsan, the increase of rates by

50% may not be interfered with. Regarding Uchapooja,

though the proposal was to increase the rate from Rs.2,500/-

to Rs.3,500/-, the Committee accepted only an increase of

Rs.500/-, proposing the rate as Rs.3,000/-. For Uthsava Bali,

the increase is from Rs.30,000/- to Rs.37,500/- which is only

by 25%. For Nithyapooja, the rate is increased from

Rs.3,000/- to Rs.5,000/-. The learned Ombudsman found that

the increase of rate by Rs.2,000/- is not prima facie justifiable

and therefore the Board may be directed to revise the rate for

Nithyapooja (item No.49 in Annexure A6 statement) to

Rs.4,000/-. Having considered the submissions made by the DBA No.12/2021 9 / 16

D.B.A.No.12 of 2021

learned Standing Counsel for Travancore Devaswom Board

and also the learned Senior Government Pleader, we are of

the opinion that the revised of rates for Nithyapooja can be

fixed as Rs.4,000/-, as suggested by the learned

Ombudsman.

13. In TDB Report No.14 of 2021, the learned

Ombudsman noticed that for Velli Anki Charthu with special

darsan for two persons, the existing rate is Rs.5,000/- and it

is proposed to be increased to Rs.6,250/-, which is only up to

25%. For Thanka Anki Charthu the rate is increased from

Rs.10,000/- to Rs.15,000/-. Before the learned Ombudsman it

was pointed out that this Vazhipadu item is usually offered by

devotees, who can afford payment of such amount, and not

by ordinary devotees. For Ashtabhishekam Vazhipadu, item

No.3 in Annexure A6 statement, the existing rate of

Rs.5,000/- is proposed to be increased to Rs.6,250/-. As per

the report of the learned Ombudsman, out of the said amount

an amount of Rs.4,700/- will form as muthalkoottu to

Devaswom and Rs.300/- is collected towards supplier cost.

 DBA No.12/2021                         10 / 16





           D.B.A.No.12 of 2021

The Audit has not raised any objection regarding the proposed

increase and the learned Ombudsman noticed that four

devotees are allowed special darsan during the performance

of this Vazhipadu. For Sahasra Kalasam, Kalashabhishekam,

Udayasthamana Pooja and Padipooja Vazhipadu in Sabarimala

Devaswom the hike proposed is 25% in the muthalkoottu,

which is justified in the backdrop of drop of revenue suffered

by the Travancore Devaswom Board due to pandemic, flood,

etc. The learned Ombudsman noticed that except 'Nellu',

'Malar' and 'Avil', all other items required for the above

Vazhipadu are being supplied from the main store and as such

these items are departmental supply. According to the Audit

the Committee, while insisting on supply of these items from

the main store, has included its cost in supplier cost. The

learned Ombudsman found that there is no scope for anybody

claiming the supplier cost, when the Committee itself has

proposed that the value of the articles supplied from main

store will have to be treated as muthalkkoottu. Therefore, the

learned Ombudsman recommended that, while passing orders DBA No.12/2021 11 / 16

D.B.A.No.12 of 2021

in D.B.A.No.12 of 2021, it may be clarified that the items

supplied from main store (department) will be treated as

muthalkkoottu and nobody will have a claim for supplier cost

with regard to these items. In such circumstances, we deem it

appropriate to clarify that items supplied for the above

Vazhipadu from the main store (Department) will be treated

as Muthalkootu and nobody will have a claim for supplier cost

with regard to these items.

14. For Pushpabhishekam Vazhipadu, the proposal is to

increase the rate from Rs.10,000/- to Rs.12,500/-, i.e., upto

25%. The supplier cost is not separately mentioned. In

paragraphs 12 and 13 of TDB Report No.14 of 2021, the

learned Ombudsman has stated that whether the same

quantity of flowers are used for each pushpabhishekam at

Sabarimala and Pamba Devaswom will have to be ascertained,

in view of the remarks offered by the Kerala State Audit

Department. Each devotee performing Vazhipadu is required

to pay supplier cost, whereas the contractor pays the

tendered amount only once. In paragraph 13 of the report, DBA No.12/2021 12 / 16

D.B.A.No.12 of 2021

the learned Ombudsman noticed that this is not very much

relevant as the consideration is on the hike of Vazhipadu rate

to be made. Having considered the report of the learned

Ombudsman and the submissions made by the learned

counsel on both sides, we find that since the hike of

Vazhipadu rate for pushpabhishekam is only 25%, the same

can be fixed as such. However, the Secretary of the

Travancore Devaswom Board has to file an affidavit explaining

the facts noticed by the learned Ombudsman in paragraphs 12

and 13 of TDB Report No.14 of 2021.

15. For Padi Pooja Vazhipadu, the proposal is to

increase the rate from Rs.75,000/- to Rs.1,37,900/-, out of

which Rs.95,000/- will form as muthalkootu and Rs.42,900/-

is as supplier cost. The learned Ombudsman found that

actually the supplier cost is not received by the Devaswom

and the material is supplied by the devotee himself.

Therefore, the Devaswom has to clarify by filing additional

affidavit that instead of receiving any materials from the

devotee, the Devaswom will be supplying the materials, so DBA No.12/2021 13 / 16

D.B.A.No.12 of 2021

that for the entire amount receipt will also be issued.

16. As observed in paragraph 14 of TDB Report No.14

of 2021, the Secretary of Travancore Devaswom Board has

filed an affidavit dated 11.10.2021 in this DBA. Paragraph 3 of

that affidavit reads thus;

"3. It is submitted that for major Vazhipadu's like Sahasrakalasam, Kalabhabhishekam, Udayasthamana Pooja, Padi Pooja, etc., in addition to the muthal kootu/vazhipadu rate remitted to the Devaswom, the devotees have to bear the cost of the materials required for the pooja. The practice was that the devotees bring those items or they have t o purchase it from the available shops in Sannidhanam. Now, as part of streamlining the rate revision, it is decided to supply those pooja articles required for the major vazhipadu's also from the main store (except Nellu, Malar and Val). Thus, the vazhipadu rate for the above items are fixed including cost of department materials so that devotees will be getting receipt from the Devaswom for the full amount they spent. To ensure transparency the total material cost with split up of the materials and the respective cost of each item required for the above vazhipadu's are also fixed and available for verification."

17. In TDB Report No.14 of 2021, the learned

Ombudsman noticed that the increase of Vazhipadu rates in DBA No.12/2021 14 / 16

D.B.A.No.12 of 2021

Pampa Devaswom, the Audit has not raised any objection.

Since there is only 25% increase, the learned Ombudsman

observed that no interference is required.

18. In the result, permission is accorded for revision of

Vazhipadu rates in Sabarimala and Pamba Devaswom, subject

to the modification made by the learned Ombudsman in TDB

Report No.14 of 2021.

19. Insofar as the revision of rates proposed for

Aravana Payasam and Appam are concerned, the learned

Ombudsman in paragraph 5 of the report observed that no

increase is suggested or made for those items, which are

widely purchased by the common devotees.

20. The learned Standing Counsel for Travancore

Devaswom Board would point out that in case of Aravana (250

ml) the increase of rate proposed is from Rs.80/- to Rs.100/-

and that proposed in the case of Appam (1 packet 7 nos), is

from Rs.35/- to Rs.50/-.

21. The learned Amicus Curiae for the Ombudsman

would submit that the request to revise price for Aravana and DBA No.12/2021 15 / 16

D.B.A.No.12 of 2021

Appam may be placed before the learned Ombudsman for

submitting an additional report before this Court.

22. In such circumstances, Registry to place this

matter before the learned Ombudsman, who is requested to

submit an additional report regarding revision of rates for

Aravana and Appam, after hearing the Travancore Devaswom

Board and also the Kerala State Audit Department.

List D.B.A.No.12 of 2021 before Bench immediately on

receipt of interim report of the learned Ombudsman.

Sd/-

ANIL K. NARENDRAN, JUDGE

Sd/-

                                                      P.G. AJITHKUMAR, JUDGE

           PV




05-11-2021                    /True Copy/                            Assistant Registrar
 DBA No.12/2021                16 / 16


Annexure A1      TRUE COPY OF THE MINUTES OF THE MEETING OF THE

COMMITTEE (TRAVANCORE DEVASWOM BOARD), HELD ON 26.04.2021

Annexure A2 TRUE COPY OF THE PROPOSALS SHOWING THE SPLIT UP OF THE EXPENSES INCURRED IN CONDUCTING SAHASRA KALASAM (SABARIMALA DEVASWOM -SABARIMALA GROUP)

Annexure A3 TRUE COPY OF THE PROPOSALS SHOWING THE SPLIT UP OF THE EXPENSES INCURRED IN CONDUCTING UDAYASTHMANA POOJA (SABARIMALA DEVASWOM -SABARIMALA GROUP)

Annexure A4 TRUE COPY OF THE PROPOSALS SHOWING THE SPLIT UP OF THE EXPENSES INCURRED IN CONDUCTING PADI POOJA (SABARIMALA DEVASWOM -SABARIMALA GROUP)

Annexure A5 TRUE COPY OF THE PROPOSALS SHOWING THE SPLIT UP OF THE EXPENSES INCURRED IN CONDUCTING KALABHABHISEKAM (SABARIMALA DEVASWOM -SABARIMALA GROUP)

Annexure A6 TRUE COPY OF THE STATEMENT SHOWING EXISTING RATE, RATE PROPOSED BY THE EXECUTIVE OFFICER AND THE RATE PROPOSED BY THE COMMITTEE FOR THE VAZHIPADU ITEMS IN SABARIMALA AND PAMBA DEVASWOM.

Annexure A7 TRUE COPY OF THE PROCEEDINGS OF THE BORAD, R.O.C 8516/20/SAB DATED 26.07.2021