ORDER :

1. In Miscellaneous Application Nos.2280-2281 of 2020, two reports each of the Administrative and Advisory Committees of Sree Padmanabha Swamy Temple dated 10.12.2020 and 31.8.2021 have been filed.

A) The Administrative Committee Report dated 10.12.2020 has stated:-

“I may report that presently, the Temple is facing financial crisis, resulting from the outbreak of COVID-19 pandemic and the subsequent lockdown. In compliance with the guidelines/health advisories of the Central and the State Governments, the entry of devotees to the Temple was prohibited during the period from 24.03.2020 to 25.08.2020. Anyhow, without any hindrance, the routine rituals and poojas were performed during the said period. There had been no flow of income to the Temple during the period of lockdown, but, had to spend huge amounts for meeting the expenditure for performing routine rituals, salary, wages, pension, family pension etc. and other recurring expenses. The amounts accrued till the declaration of lockdown have almost been drained out. From 26.08.2020, the entry of devotees was resumed with restrictions observing COVID protocol. However, as a result of the situation prevailing, the income of the temple is meagre which is not even enough to meet the expenditure towards salary, wages, pension, family pension and other routine expenses. Considering the financial position of the Temple, in the joint meeting held on 11.10.2020, it was resolved to address the Government to grant time to return the amounts expended by the State Government.

The directions contained in Para 116 (e) can be complied with only when the situation attains normalcy.

Special Audit

In Paragraph 116 (g) of the Judgment it was directed that the Committees:-

“(g) Shall order audit for the last 25 years as suggested by the learned Amicus Curiae. The audit shall be conducted by a firm of reputed Chartered Accountants. The Advisory Committee shall also consider what further steps need to be taken for the preservation of the Temple properties, both movable and immovable.”

After deliberations in the Joint Meeting, as per the resolution dated 27.10.2020, M/s Sridhar & Co. Chartered Accountants, Thiruvananthapuram, has been appointed as the Auditor to conduct special audit in respect of Sree Padmanabha Swamy Temple, Sree Padmanabha Swamy Temple Trust and other allied Trusts, for a period of 25 years, as suggested by the learned Amicus Curiae in his report dated 15.04.2014, from the financial year 1989-90 to 2013-14.”

B) In Administrative Committee Report dated 31.08.2021, it has been stated :

“3. The Special Audit for 25 years as directed by the Hon’ble Supreme Court has commenced in respect of the accounts of the Temple. As per Paragraph 116(g) of the judgment, the Hon'ble Supreme Court has directed to conduct ‘audit for 25 years as suggested by the learned Amicus Curiae’. Whereas, the learned Amicus Curiae has suggested (in Paragraph 65 of his report dated 15.4.2014) for the audit of Sree Padmanabha Swamy Temple Trust and allied trusts, along with the audit of the Temple. Thus, the auditor was entrusted to conduct special audit of the accounts of the Sree Padmanabha Swamy Temple Trust and allied Trusts, as well for a period of 25 years. But the Auditor has now informed that though he has served a letter, the said Trust has not provided the accounts of the Trust to the Audit team, so far. In this circumstance, I may report the following facts.

4. The objects of the Trust, as per its Registered Deed No.66/1965 dated 12.08.1965 are as follows:

(1) Routine and major items of repairs in and to the Temple, including the compound walls.

(2) Routine and major item of repairs to Vahanam, ornaments and pooja vessels used in the Temple.

(3) Payment of Vilavasi in respect of articles which used to be paid for by the former Government of Travancore State and the cost in respect of articles whose source of supply is specified as Palace Panivagai, Kandukrishy and Nithyachilavu in the pathivoos.

(4) Annua