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 wer