Citation : 2022 Latest Caselaw 7904 Mad
Judgement Date : 18 April, 2022
W.P.No.40398 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.04.2022
CORAM:
THE HONOURABLE MS.JUSTICE V.M.VELUMANI
Writ Petition No.40398 of 2015
E.P.Parthasarathy .. Petitioner
Vs.
1.The Secretary to Government
Tamil Development, Religious Endowments
and Information Department
Fort. St. George
Chennai-600 009.
2.The Commissioner
Hindu Religious and Charitable
Endowments Department
Mahatma Gandhi Road
Nungambakkam
Chennai-600 034.
3.The Board of Trustees of
Sri Prasanna Venkata Narasimha Perumal Temple
Perumal Koil street
Saidapet, Chennai-600 015. .. Respondents
1/10
https://www.mhc.tn.gov.in/judis
W.P.No.40398 of 2015
Prayer: Writ Petition is filed under Article 226 of the Constitution of India,
praying for issuance of a Writ of Mandamus directing the respondents 1 and 2
to audit the books of accounts of Sri Prasanna Venkata Narasimha Perumal
Temple at Saidapet, Chennai-600 015, from the year 1986 onwards to till date
within a stipulated time as fixed by this Court.
For Petitioner : Mr.S.Senthilnathan
For R1 and R2 : Mr.S.Yashwanth
Additional Government Pleader (HR and CE)
For R3 : Mr.P.Satheesh Kumar
ORDER
Writ Petition is filed for a direction to the respondents 1 and 2 to audit
the books of accounts of Sri Prasanna Venkata Narasimha Perumal Temple at
Saidapet, Chennai-600 015, from the year 1986 onwards to till date, within a
stipulated time as fixed by this Court.
2.According to the petitioner, Sri Prasanna Venkata Narasimha
Perumal Temple, Saidapet, Chennai, is a denominational temple of Balija
Chetty community. The petitioner is not interested in becoming Trustee, but
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
his interest is only in the welfare of the temple. In suit O.S.No.1134 of 1988
on the file of VII Assistant City Civil Court, Chennai, a decree has been
passed declaring that Sri Prasanna Venkata Narasimha Perumal Temple as
denominational temple and also held that H.R. and C.E. Department shall
have right to collect audit fees and contribution fees in respect of the temple.
In spite of such decree, the Board of Trustees of the temple have not paid
audit fees and contribution fees to the 2nd respondent and no audit is
conducted from the year 1986. The petitioner in the affidavit made various
allegations against one Balakrishnan, earlier Managing Trustee of 3 rd
respondent temple and stated about arrest of Balakrishnan for
mismanagement of temple funds. In view of the above, the petitioner sent
representation dated 08.07.2015 to the respondents 1 and 2 pointing out
about non payment of audit fees and contribution fees and also stated that no
audit was conducted from the year 1986. Since no action has been taken on
the said representation, the petitioner has come out with the present Writ
Petition.
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
3.The learned counsel appearing for the petitioner submitted that the
respondents 1 and 2 have not taken any action against the temple authorities
and prayed for a direction to the respondents 1 and 2 to audit books of
account of Sri Prasanna Venkata Narasimha Perumal Temple, from the year
1986 onwards till date within the time fixed by this Court.
4.On behalf of the 3rd respondent, one S.Manohar claiming to be
Managing Trustee of the 3rd respondent temple has filed counter affidavit. In
the counter affidavit, the said Manohar has stated about the criminal case
registered against the said Balakrishnan, erstwhile Managing Trustee. After
his resignation, the petitioner was co-opted as a Trustee and the petitioner
suppressed this fact. The said Manohar, apart from mentioning irregularities
and mismanagement committed by the said Balakrishnan, in the counter
affidavit has also stated that the petitioner has purchased the properties of the
temple from the lessee in the name of his wife Indhumathi and committed
land grabbing. A criminal case was registered against the petitioner and his
wife Indhumathi. Petitioner's wife approached the 3rd respondent and
promised to settle the issue by excluding the temple land from the sale deed.
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
In view of the settlement, the criminal case registered against the petitioner
and his wife was quashed by this Court.
5.The learned counsel appearing for the 3rd respondent referring to the
averments made in the counter affidavit, submitted that after S.Manohar
became Managing Trustee, the Trustees have taken steps for audit of accounts
of the temple and have submitted the books of account in the format as per
the provisions of the Act. The learned counsel appearing for the 3rd respondent
further submitted that without conducting any enquiry, the 2 nd respondent
removed all the Trustees. Challenging the order of the 2 nd respondent,
S.Manohar Chettiar, Managing Trustee, filed Writ Petition No.9087 of 2020.
This Court by the order dated 12.08.2020 directed the Board of Trustees to
pay a sum of Rs.10,00,000/- towards arrears of annual contribution and audit
fees within a period of four weeks from the said date. In the Writ Appeal filed
by S.Manohar Chettiar in W.A.No.758 of 2020, the First Bench of this Court,
by judgment dated 25.09.2020, reduced the said amount to Rs.3,00,000/-. As
per the judgment of this Court dated 25.09.2020 made in W.A.No.738 of
2020, 3rd respondent also deposited the said amount towards audit and
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
contribution fees. The 3rd respondent has taken all the efforts to get the
accounts of the temple audited.
5(i).The learned counsel appearing for the 3rd respondent further
submitted that in C.S.No.358 of 2020 filed for framing scheme, this Court by
order dated 22.07.2021 made in A.Nos.3005 and 3006 of 2020 in
C.S.No.358 of 2020 appointed Mr.P.B.Ramanujam, the learned Senior
Advocate as Advocate Commissioner-cum-Interim Administrator to
administer the temple. All the documents kept in the office room of the temple
was destroyed during December 2015 due to heavy flood. The temple was
completely water logged for four days and all the vital documents were
damaged. The Board of Trustees submitted all the documents to the 2nd
respondent for the financial years 2016 - 2020 and also paid a sum of
Rs.3,00,000/- towards audit and contribution fees as per the judgment of the
First Bench of this Court in W.A.No.758 of 2020. The accounts for the
financial year July 2021 to June 2022 will be submitted during second week
of July 2022 and prayed for dismissal of the Writ Petition.
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
6.The learned Additional Government Pleader appearing for the
respondents 1 and 2 submitted that as per the judgment of First Bench of this
Court, a sum of Rs.3,00,000/- has been paid. After going through the record,
if any additional amount is required as per the Act, the 2nd respondent will
claim the same and audit the accounts. The documents will be audited within
the time fixed by this Court and prayed for passing suitable orders.
7.Heard the learned counsel appearing for the petitioner as well as the
learned Additional Government Pleader appearing for the respondents 1 and 2
and the learned counsel appearing for the 3rd respondent and perused the
entire materials on record.
8.From the above materials, it is seen that various allegations of
irregularities and misappropriation of funds are made against erstwhile
Managing Trustee Balakrishnan as well as against the petitioner and his wife.
Criminal cases have been filed and registered against the erstwhile Managing
Trustee Balakrishnan as well as the petitioner and his wife. These allegations
are not relevant for the relief sought for in the present Writ Petition as
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
S.Manohar, the then Managing Trustee and the present Managing Trustee
K.R.Prabhakar, filed affidavits to the effect that books of accounts of the
temple from 2016 till 2020 were submitted to the Department in the required
format and also audit and contribution fees have been paid as per the
judgment of this Court made in W.A.No.758 of 2020. The said S.Manohar,
the then Managing Trustee as well as K.R.Prabhakar, the present Managing
Trustee have also stated that during flood in December 2015, temple was
water logged for four days and all the vital documents got damaged. The 3rd
respondent has given complaint to the concerned Police Station. Now, this
Court, in suit C.S.No.358 of 2020 filed for framing scheme, appointed a
Senior Advocate as Advocate Commissioner-cum-Interim Administrator and
management of the temple is with the said Advocate Commissioner-cum-
Interim Administrator. The Advocate Commissioner-cum-Interim
Administrator is an Officer of the Board and he is in management of the
temple. The contention of the learned counsel appearing for the 3rd
respondent that accounts from the year 2016 - 2020 have been already
submitted before the 2nd respondent and amount of Rs.3,00,000/- has been
paid as per the judgment of First Bench in W.A.No.758 of 2020, is not denied
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
by the learned counsel appearing for the petitioner or the learned Additional
Government Pleader appearing for the respondents 1 and 2. After going
through the records, if any additional amount is required as per the Act, the
2nd respondent will claim the said additional amount and audit the accounts.
In such circumstances, the 2nd respondent is directed to take into
consideration the documents filed by the petitioner and proceed further as
expeditiously as possible.
9.With the above direction, Writ Petition is disposed of. No costs.
18.04.2022
Index : Yes / No kj
To
1.The Secretary to Government Tamil Development, Religious Endowments and Information Department Fort. St. George Chennai-600 009.
https://www.mhc.tn.gov.in/judis W.P.No.40398 of 2015
V.M.VELUMANI, J.,
kj
2.The Commissioner Hindu Religious and Charitable Endowments Department Mahatma Gandhi Road Nungambakkam Chennai-600 034.
3.The Board of Trustees of Sri Prasanna Venkata Narasimha Perumal Temple Perumal Koil street Saidapet, Chennai-600 015.
W.P.No.40398 of 2015
18.04.2022
https://www.mhc.tn.gov.in/judis
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