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SRI MARTHANDA VARMA (D) TH. LRS. & ORS. versus STATE OF KERALA & ORS.

Citation: [2021] 7 S.C.R. 619 · Decided: 22-09-2021 · Supreme Court of India · Bench: UDAY UMESH LALIT, S. RAVINDRA BHAT, BELA M. TRIVEDI · Disposal: Disposed off

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Judgment (excerpt)

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619
SRI MARTHANDA VARMA (D) TH. LRS. & ORS.
v.
STATE OF KERALA & ORS.
Miscellaneous Application Nos.2280-2281 of 2020
in
Civil Appeal Nos. 2732 and 2733 of 2020
and
Miscellaneous Application No.1465 of 2021
in
(Civil Appeal No. 2732 of 2020)
SEPTEMBER 22, 2021
[UDAY UMESH LALIT, S. RAVINDRA BHAT AND
BELA M. TRIVEDI]
Travancore-Cochin Hindu Religious Institutions Act, 1950 –
Sri Padmanabhaswamy Temple – In first batch of Miscellaneous
Applications, two reports each of the Administrative and Advisory
Committees of temple were filed – The Administrative Committee
report dated 10.12.2020 stated that Temple was facing financial
crisis, resulting from the outbreak of the COVID-19 pandemic and
the subsequent lockdown – So, the direction contained in the Para
116(e) of judgment dated 13.07.2020 regarding audit for the last
25 years of the temple can be complied with only when the situation
attains normalcy – In the Administrative report dated 31.08.2021,
it was stated that Sree Padmanabha Swamy Temple Trust (SPSTT)
was created only for the benefit of the temple and temple is its sole
beneficiary – As per the Trust deed, the income from the Trust has
to be used only for the benefit of the temple – Earlier, the Amicus
Curiae had opined in his report (page 375, Volume I, April 2014)
that the utilisation of income of the Trust for the Temple was not
adequately established and thus he recommended for auditing the
accounts of the Trust, during the special audit – It was further
submitted in report dated 31.08.2021 that that the Temple is facing
[2021] 7 S.C.R. 619
619
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SUPREME COURT REPORTS
[2021] 7 S.C.R.
an unprecedented crisis, which can only be tide over with the aid of
the Trust and the Government – In the second batch of Miscellaneous
Application, the SPSTT prayed to exclude SPSTT from the audit of
its accounts as per the directions given in Paragraph 116(g) of the
judgment dated 13.07.2020 in Civil Appeal No.2732 of 2020, as
the said Trust remains separate and distinct from Sree
Padmanabhaswamy Temple and also prayed to hold that the
applicant SPSTT is an independent entity distinct form Sree
Padmanabhaswamy Temple and does not come under the
administrative control of the Administrative Committee and/ or
Advisory Committee under the Travancore Cochin Hindu Religious
Endowments Act, 1950 – Held: If direction No.116(g) in the said
judgment, is considered in the light of developments leading to the
passing of the Judgment dated 13.07.2020, it is quite clear that the
audit contemplated by said direction was not intended to be confined
to the Temple but was also with respect to SPSTT – This direction
has to be seen in the light of the report dated 15.04.2014 of the
Amicus Curiae and the submissions of SPSTT, as recorded in the
order dated 05.05.2015, in which it was stated by the Trust that it
has no difficulty in cooperating with the scrutiny of audit reports
and even in conducting fresh audit – Therefore, the first prayer
made in the second batch of Miscellaneous Application to exclude
SPSTT from the audit is rejected and as far as second prayer i.e. to
hold that the applicant SPSTT is an independent entity distinct form
Sree Padmanabhaswamy Temple is concerned, it will require
assessment of facts and analysis of same may be done appropiately
by the Court or a competent authority – So, this Court refrain from
going into issues pertaining to second prayer – Now, considering
the reports filed by the Administrative and Advisory Committees of
temple, it is directed that the special audit, with respect to Sree
Padmanabhaswamy Temple and SPSTT be completed as early as
possible.
CIVIL APPELLATE JURISDICTION: Miscellaneous Application
Nos. 2280-2281 of 2020 in Civil Appeal Nos. 2732 and 2733 of 2020 and
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Miscellaneous Application No.1465 of 2021 in Civil Appeal No.
2732 of 2020.
From the Judgment and Order dated 31.01.2011 of the High Court
of Kerala at Ernakulam in W.P.(C) No.36487 of 2009.
R. Basant, Sr. Adv., T. G. Narayanan Nair, Manu Krishnan,
V. Shyamohan, Surya Prakash, Jishnu M. L., Ms. Priyanka Prakash,
G. Prakash, Pratap Venugopal, Ms. Surekha Raman, Akhil Abraham
Roy, Vijay Valsan, M/s K J John and Co., P. S. Sudheer, Ms. Anne
Mathew, Bharat Sood, Ms. Shruti Jose, J. Sai Deepak, Suvidutt M. S.,
Ms. Dhanya C., Ms. Anu B., Ms. Vijayalakshmi Raju, Gautam Narayan,
Venkita Subramonium T. R., V. K. Sidharthan, Ramesh Babu M. R.,
Ranjan Kumar, M. P. Vinod, K. Rajeev, R. Sathish

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