Beyond Faith: Court Demands Decade of Financial Records from Sabarimala Administration

In a significant judicial intervention, the Kerala High Court has taken a hardline stance against the financial management practices at the Sabarimala Temple. A Division Bench comprising Justice Raja Vijayaraghavan V and Justice K.V. Jayakumar, acting on a suo motu petition, has ordered the Travancore Devaswom Board (TDB) to produce 10 years of detailed financial records regarding the procurement of materials for crucial temple rituals.

The Spark of Inquiry: Questionable Procurement Practices The court's intervention follows a scathing report from the Sabarimala Special Commissioner regarding the administration of the temple and the TDB's lack of transparent financial processes. At the heart of the matter lie irregularities surrounding the procurement of materials for rites such as the Ashtabhishekam , Mahanivedhyam , and Ganapathy Homam .

The court noted with alarm that the Administrative Officer was allegedly claiming lump sum reimbursements for supplier costs—without producing a single bill, voucher, or receipt to justify the expenditure. Furthermore, the court scrutinized an opaque arrangement involving a repeat supplier, Sunil Kumar, whose repeated, un-vouched supplies of massive quantities of materials, such as jaggery, were found to be stored in an unauthorized manner adjacent to the Administrative Officer's office.

The "Practical Difficulty" Defense Fails In their filed affidavit, the TDB attempted to justify the lack of documentation by pleading "practical difficulty." The Board argued that because offerings are perishable in nature and need to be procured locally as and when required, strict adherence to the Kerala Financial Code and procurement manuals was not feasible.

The Bench rejected this argument with pointed clarity. Justice Vijayaraghavan V asserted that the perishable nature of the goods only heightens the need for robust record-keeping, as it increases the risk of “misuse and misappropriation.” The Court held that even when practical challenges arise, the duty of an institution is to design alternative, transparent safeguards—not to discard established financial norms entirely.

Fiduciary Duty vs. Internal Rules The most stinging rebuke in the order addresses the TDB’s attempt to use internal board orders to bypass standard financial regulations. The Court reminded the Board that it acts in a “fiduciary relationship” with the millions of devotees who fund the temple’s operations.

"A fiduciary institution cannot unilaterally exempt itself from the duties of transparency, prudence, and accountability merely by issuing internal orders," the bench observed. The Court made it clear that internal mandates cannot override the governing principles of sound public financial administration.

Key Observations The High Court’s ruling signals a zero-tolerance approach toward administrative opacity in religious institutions:

  • On Financial Principles: "The assertion that bills and vouchers are not required strikes at the very foundation of sound public financial administration and creates an environment conducive to abuse and fraud."
  • On Accountability: "The Travancore Devaswom Board stands in a fiduciary relationship with devotees who contribute funds to the temple. A fiduciary institution cannot unilaterally exempt itself from the duties of transparency, prudence, and accountability merely by issuing internal orders."
  • On Documentation: "The fact that an item is perishable does not render documentation impossible. On the contrary, perishability makes proper documentation all the more essential."
  • On Administrative Structure: "Such an arrangement, whereby procurement, receipt, storage, verification, and accounting are concentrated in a single individual, violates the fundamental accounting principles and creates a systemic risk of fraud, error, and misappropriation."

Moving Forward: A 10-Year Audit The Court has now directed the TDB to surrender all procurement records from the last decade, including registers, acknowledgments, and receipts, within ten days. Additionally, the State Audit Department has been tasked with conducting an independent, comprehensive audit to determine the extent of potential financial leaks or systemic corruption. The case is set for further hearing on June 20, 2026, marking a critical turning point for the governance of one of India's most important religious institutions.