SRI MARTHANDA VARMA (D) TH. LRS. & ORS. versus STATE OF KERALA & ORS.
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A B C D E F G H 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 A B C D E F G H 620 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 A B C D E F G H 621 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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