The Court mandates audits of temple accounts per bye-laws, emphasizing compliance and accountability.

K. V. Jayakumar, J.

This Writ Petition is filed under Article 226 of the Constitution of India challenging the non-conduct of audit of accounts for the years 2023-2024 & 2024 - 2025 of the Thiru Ayini Shiva Temple, Maradu (‘the Temple’ for the sake of brevity).

2. The petitioner states that he is a retired Official Liquidator of the Department of Company Affairs and a devotee of the Temple.

3. The petitioner, Sri. N.A. Kumaran states that he had approached this Court and instituted a Writ Petition as W.P.(C) No. 2315/2023 to complete the re-audit of the accounts for the years 2019 - 2022 of the Temple. This Court vide Ext.P1 judgement dated 01.02.2023 has issued directions to the 4th respondent, Assistant Commissioner (Audit), Cochin Devaswom Board, to complete the re-audit of the accounts of the Temple Advisory Committee (‘TAC’ for the sake of brevity) for the years 2019 - 2022.

4. Pursuant to Ext.P1 judgment, an audit was conducted and there was a direction in the audit report to realise an amount of ₹3,98,255/- from the members of the previous TAC. Ext.P2 is the copy of the audit report dated

15.07.2023.

5. The petitioner further contends that pursuant to Ext.P2 report, no actions were taken by the 1st respondent/Board for the realisation of the misappropriated amount. The subsequent TAC has also failed to carry out the audit of the accounts for the years 2023 - 2025 and to place it before the general body for consideration. The petitioner suspects that there is maladministration and siphoning of funds by the 6th respondent, the present TAC.

6. The petitioner submits that, as per clause (4) of Ext.P3 bye-law, a general body meeting is to be conducted every year. It further stipulates the formation of an administrative office of six members, which includes an ex officio member appointed as an auditor. The duties of the aforesaid administrative office bearers are stated in clause (10) of Ext.P3 bye-law. The audited accounts of the TAC are to be accepted in the general body meeting and subsequently presented before the Devaswom Board under clause (25).

7. The petitioner further contends that for the past two financial years, i.e., 2023-2024 and 2024-2025, no audit was conducted as per the bye-law. The petitioner submitted Ext.P4 representation dated 13.10.2025 before the 3rd respondent, Devaswom Officer. It is with the above assertions that the petitioner approached this Court seeking the following reliefs:

“i) To issue a writ of mandamus and command the Respondents to conduct audit of accounts for the years 2023-2024 & 2024-2025 of Thiru Ayini Shiva Temple, Maradu and consequently convene General Body Meeting for consideration of audited accounts, within a time frame to be fixed by this Honourable Court.

ii) To issue writ of mandamus and the command the respondents 1 to 5 to take action on Exhibit P2 report and realise the loss from the personal assets of the persons responsible and ensure strict implementation of the recommendation contained therein, within a timeframe to be fixed by this Honourable Court.

iii) To issue a writ of mandamus and direct the respondents nos. 1 to 4 to consider and pass orders on Exhibit P4 representation preferred by the petitioner, after affording an opportunity of hearing to the petitioner within a time a frame to be fixed by this Honourable Court.”

8. The 6th respondent filed a counter-affidavit refuting the allegations of maladministration. It is stated in the counter that the former TAC was dissolved and a festival committee was constituted for the conduct of the annual temple festival in the year 2024 vide Ext.R6(a) dated 01.01.2024. The festival committee constituted by Ext.R6(a) conducted the Shivarathri Maholsavam