The main legal point established in the judgment is that the President and members of the Devaswom Board are in the position of trustees and are responsible for accounting for the funds, including voluntary contributions and offerings, which constitute the Devaswom Fund.

Headnote:
Audit Report - Sabarimala Improvement Fund - S.32 of the T.C. Hindu Religious Institutions Act - 32(9)
Fact of the Case:

The court considered a special audit report relating to the audit of special funds of the Travancore Devaswom Board, specifically the Sabarimala Improvement Fund, for the period from 17-11-1967 to 31-3-1976. The court issued notices to several individuals to show cause why a certain amount should not be surcharged against them.
Finding of the Court:

The court found that the proceedings initiated under S.32(9) of the Act could not be continued against certain individuals who were not members of the Devaswom Board during the relevant time. The court also found that the President and members of the Board were liable to be proceeded against under S.32(9) of the Act for acts of omission or commission specified by the section.
Issues: The court considered whether the individuals to whom notices were issued should be surcharged and whether the President and members of the Devaswom Board were liable under S.32(9) of the Act.
Ratio Decidendi: The court held that all collections made in connection with an institution under the management of the Board, including voluntary contributions and offerings, constitute the Devaswom Fund. The President and members of the Board are in the position of trustees and are responsible for accounting for the funds. The court also emphasized the need for greater vigilance and public accountability in the administration of the Board.
Final Decision: The court dropped the special audit objections regarding the Sabarimala Improvement Fund and sent a copy of the order to the Chief Secretary to the Government and the Secretary, Travancore and Cochin Devaswom Board for appropriate follow-up action.

Judgment :-

Paripoornan, J.

The Examiner of Local Fund Accounts (Audit) submitted a special report relating to the audit of special funds of the Travancore Devaswom Board, in so far as it pertained to the Sabarimala Improvement Fund, for the period from 17-11-1967 to 31-3-1976. This was done in response to the orders of this Court dated 4-1-1975 (Letter No.33/ CMP/ 75). In paragraph 20 of the report, the audit has dealt with printing of Jyothi (deepadakshina) tickets, in paragraph 21 distribution of Ayyappa Jyothi (deepadakshina) Tickets and in paragraph 22, regarding the shortage noticed in the stock of unsold Sabarimala Improvement fund and Jyothi (deepadakshina) tickets received back from individuals/ committees etc., and in paragraph 23 regarding the collections made by issue of tickets and pictures to individuals and committees.

2. When the matter came up finally before a Bench of this Court, the Division Bench, by order dated 27-3-1987, dealt with paragraphs 20 to 23 of the Audit Report and passed the following order:

"Paragraphs 20 to 23: All these relate to the sales of S. I.F. tickets and Ayyappa Jyothi tickets and Deepa Dakshina tickets. S.I.F. tickets were got printed by the Board directly and the rest were printed by the Sabarimala Amenities Implementation Fund Committee. It appears that a sum of Rs.7,25,830.47 is due from several persons to whom tickets were issued. By earlier orders dated 29-8-1979 and 19-12-1979, (his court directed the Board to submit further report as to the follow up action taken for recovery of the amount. It appears that the then Advocate General gave the opinion that legal action is barred by limitation. That is not an excuse so far as the Board is concerned. We are of the opinion that show cause notices should be issued to the members and Chairman of the Board as well as members of the committee to show cause why the amount should not be surcharged against them. The Board will within a week furnish the names and addresses of such of those persons who are alive."

3. Thereafter, this Court issued notices to the following eight persons:

1. Sri. M.K.K. Nayar, Bindu, Hospital road, Sasthamangalam, Triivandrum-20.

2. Swami Athuradas, Athurasramom, Kurichi, via, Changanacherry.

3. Sri. Prakkulam Bhasi, (Ex-President, Travancore Devaswom board), Puthayil House, Vedimara, North Parur.

4. Sri.V. Harihara Subramony, (Ex-Member, Travancore Devaswom board), C/o. M. Subramonyam, House No.8 - 25, P.T.P. Nagar, Trivandrum.

5. Sri. P.K. Chandranandan, (Ex-Member, Travancore Devaswom board), Vadakkekara, South Gate, Ambalapuzha Temple, P.O. Ambalapuzha.

6. Sri. T.V.V. Pathy, "Sudarsanam", Pounurangam Road, R.S. Puram, Coimbatore - 2.

7. SiiP.R.Rama Varma Raja, Alacode House, Alacode P.O.,Via.Thaliparambu.

8. Sri. M.C. Menon, Prakash, Kunnannur, Palghat.

They were directed to show cause why the amount involved in the distribution of 8322 pictures of Lord Ayyappa, and a sum of Rs.7,25,830.47 which is due from persons to whom the S.I.F. tickets were issued, should not be surcharged from them. Out of the eight persons, to whom notices were issued, party No.1 (Sri. M.K.K. Nayar) and party No.8 (Sri. M.C. Menon) are now dead. Party No.7 has not. entered appearance; nor has filed any objection. Parties No.3,4 and 5 are the Ex-President and Members of the Travancore Devaswom Board. Parties No.1,2,6,7 and 8 are only members of a committee formed in connection with the Sabarimala Improvement Fund. Party No.1 (Sri. M.K.K. Nayar), Party No.2(Swami authuradas) and party No.6 (Sri. T.V.V. Pathy) have filed detailed objections, dated June.1987,18th August, 1987 and 9th May, 1987 respectively. The President and members of the Travancore Devaswom Board, at the relevant time (parties No.3,4 and 5) have filed separate objections dated 15th October, 1979, 6th December, 1979 and 29th October, 1979 respectively.

4. The facts have been stated in great detail, in the affidavit filed by party No.1 (Sri, M.K.K. Nayar) dated 25-6-1987. As many as

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