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2026 Supreme(Online)(Ker) 27284

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Raja Vijayaraghavan V, K. V. Jayakumar, JJ
THE TRAVANCORE DEVASWOM BOARD – Appellant
Versus
THE SENIOR DEPUTY DIRECTOR KERALA STATE AUDIT DEPARTMENT – Respondent
DBP NO. 8 OF 2026 | PETITION NO.22/2025



Advocates:
For the Appellants/Petitioners: SRI.G.SANTHOSH KUMAR (P)
For the Respondents: SMT. RESHMI. K.M., GP

Temple offering rates must be revised using defined criteria based on raw material cost increases.

Headnote:The judgment addresses enhancement of rates for temple offerings under Travancore Devaswom Board governance. Key facts involve a committee constituted per board order dated 12.12.2022 to review Vazhipadu rates, culminating in an enhancement order dated 15.03.2025 lacking criteria based on raw material costs. Audit department highlighted need for price data linkage. Court noted absence of audit recommendations in the order. Issues framed around procedural compliance for rate revisions and incorporation of audit suggestions. Ratio decidendi emphasizes that future rate fixations must follow defined modalities including raw material cost adjustments as per audit input, with board's undertaking to issue fresh order incorporating these. DBP closed upon recording counsel's submission for revised order and future compliance.

Table of Content
1. committee constituted for temple offering rate enhancements. (Para 1 , 2 , 3)
2. audit requires raw material cost-based rate revision criteria. (Para 4 , 5)
3. record undertaking for revised order and future compliance. (Para 6)

This matter pertains to Report No. 79 of 2025 in Petition No. 22 of 2025 of the learned Ombudsman seeking permission for enhancement of the rate of Palpayasam at Ambalapuzha Devaswom.

2. In the affidavit filed by the Travancore Devaswom Board, it is stated that with regard to enhancement of Vazhipadu rates in the temples under the Travancore Devaswom Board, the Board has passed an order in ROC No. 9052/22/NS dated 12.12.2022, as per which, a committee has been constituted, with the Devaswom Commissioner as the Chairman, the Finance and Accounts Officer, Devaswom Accounts Officer, four District Deputy Devaswom Commissioners and Deputy Devaswom Commissioner (Finance and Inspection) as its members. The Board has also directed that the aforesaid committee shall furnish a report within a period of four months with regard to enhancement of rates. It is further stated that thereafter the Travancore Devaswom Board enhanced the rate of certain Vazhipadu items by issuing Annexure B order dated 15.03.2025 vide number ROC No. 9052/22/NS.

3. We have gone through the order dated 15.03.2025, wherein we find that the modalities for enhancement of rates is mentioned in Clause 3(b).

4. The Audit Department has filed a counter affidavit, wherein paragraph 4 of the counter, it has been stated as under:

“4. The Audit submits that, considerable time having elapsed since the last revision, the rate of Palpayasam may be revised. It is also submitted that there shall be a defined criterion for revision of the rate of Palpayasam, based on the prevailing prices of raw materials. It is for this reason that the Audit sought to obtain price data from the Economics and Statistics Department. On verification of such price data, a suitable enhancement of the rate may be adopted, in accordance with the increase in the cast of raw materials.”

5. We find that none of the aspects highlighted by the Audit Department finds a place in the order dated 15.03.2025.

6. Today when the matter was taken up the learned Standing Counsel submitted that the recommendations made in the audit report as extracted in paragraph 4 above can also be incorporated in the order dated 15.03.2025 vide number ROC No. 9052/22/NS by issuing a fresh order and that henceforth, the fixation of rates shall be carried out by the committee strictly in tune with the order dated 15.03.2025.

The said submission is recorded and this DBP is closed.

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