Temple order HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE S. SOUNTHAR W.P.No.35452 of 2023 T.R.Ramesh .. Petitioner-in-Person Vs. 1. The State of Tamil Nadu Rep. by its Secretary

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.12.2025
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
AND
THE HONOURABLE MR.JUSTICE S. SOUNTHAR
W.P.No.35452 of 2023
T.R.Ramesh .. Petitioner-in-Person
Vs.
1. The State of Tamil Nadu
Rep. by its Secretary
Tourism, Culture and Religious Endowments Department Fort St. George, Chennai – 600 009.
2. The Commissioner
Hindu Religious and Charitable Endowments
119, Mahatma Gandhi Road
Numgambakkam, Chennai – 600 034.
3. The Director
Audit Wing, HR & CE Department
Perasiriyar K. Anbazhagan Maaligai
6th Floor, Anna Salai, Nandanam, Chennai – 35.
[R3 suo motu impleaded vide order dated
21.08.2025 in W.P.No.35452 of 2023] .. Respondents
Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of mandamus, directing the respondents herein to publish on the website of the second respondent Department, in a downloadable “PDF” format, the annual audit reports of Hindu Religious Institutions under the administrative and audit control of the second respondent Department from fasli year 1419 until today; the concurrent audits of all senior grade temples for the said period and every continually month hereafter; a region-wise list, of religious institutions for which audits have been completed or pending and all pending audit objections for each religious institution having an annual income of Rupees two lakhs or more.
Petitioner-in-Person : Mr.T.R.Ramesh
For the Respondents : Mr.NRR.Arun Natarajan Special Government Pleader for R1 and R2
Mr.A.Selvendran
Special Government Pleader for R3
ORDER (Order of the Court was made by R.SURESH KUMAR, J.)
Mr.NRR.Arun Natarajan, learned Special Government Pleader appearing for the Hindu Religious and Charitable Endowments Department has filed a comprehensive report filed on behalf of the
second respondent, that is the Commissioner of HR & CE
Department, where, inter alia, it has been stated that there are six categories of Temples and one Annadhanam scheme and Oru Kala Pooja Scheme at various Temples in the State of Tamil Nadu coming
under the HR & CE Department.
2. The following extract would reveal the said figures:-
Si.
No. Temple Details No. of
Temples
Identified No. of
Temples
Audited
(Upto Fasli 1433) No. of
Temples yet to be audited
1. Temples with income of 1 crore and above 179 173 6
Si.
No. Temple Details No. of
Temples
Identified No. of
Temples
Audited
(Upto Fasli 1433) No. of
Temples yet to be audited
2. Temples with income of 50 lakhs to 1 crore 109 98 11
3. Temples with income of 10 lakhs to 50 lakhs 650 444 206
4. Temples with income of 1 lakh to 10 lakhs 2345 829 1516
5. Temples with income of 10000 to 1 lakhs 3155 359 2796
6. Temples with income of below 10000 2456 63 2393
7. Annadhanam (upto financial Year
2023-24) 744 665 79
8. Oru Kala Pooja Scheme 16748 8200 8548
By relying upon these figures, the learned Special Government Pleader would submit that, insofar as the Temples which are recording revenue of more than one crore and Temples recording revenue between Rs.50 lakhs to one crore are concerned, more than 90% of the audit have been completed and only very few Temples are yet to be completed, but, this statistics is slowly
getting increased in the low income temples.
3. Be that as it may, in our order dated 21.08.2025, among
the other things, we have given the following directions also:-
“8(iii) That apart, in respect of major Temples, which are under the control of the Joint Commissioners, Deputy Commissioners and Assistant Commissioners, which are about 50 throughout the State, certainly, where, accounts of audit would have been completed at least till the recent fasli year, in those cases, the audit reports, if not already been uploaded on the website of the concerned Temples or on the HR & CE Department’s website, immediate steps shall be taken by the Commissioner, HR & CE Department, to upload the same now in a downloadable ‘PDF’ format (Portable Document Format) and a statement to that effect also shall be filed in the comprehensive report.”
4. Accordingly, the learned Special Government Pleader would submit that, there are 48 such Temples coming under the direct control of Joint Commissioners, Deputy Commissioners and Assistant Commissioners on the basis of the revenue being recorded by such Temples. In respect of these 48 Temples, at least full audit reports shall be published in the website of either the Temple or HR & CE Department’s website. This is what we expected and that is how the said directions in paragraph 8(iii) was issued by our order
dated 21.08.2025.
5. In this context, the learned Special Government Pleader would rely upon Rule 7 of the Manner of Audit of Accounts Rules and would submit that since Rule 7 of the said rules mandates one copy of the abstract of audited accounts shall be forwarded by the Assistant Commissioner, Joint Commissioner, Deputy Commissioner, or the Commissioner, as the case may be, to the Trustee of the Religious Institution for publication, the Trustee, on receipt of the same, shall publish the abstract on the notice board or another conspicuous place within the premises of the Institution. Therefore, the learned Special Government Pleader would submit that, the HR & CE Department, by relying upon the Rule 7, had made
arrangements to publish only the abstract of the audit report.
6. We are not in agreement with the said view taken by the HR & CE Department for the reason that, though Rule 7 mandates that the abstract of the audit accounts shall be published, it does not prohibit or any other Rule prohibits the publication of the full audit report. When that being so, our order dated 21.08.2025,
especially in the context of clause (iii) of paragraph 8, as extracted hereinabove, shall be scrupulously followed and to be punctually executed by uploading the full audit reports of the 48 Temples, which are coming under the direct control of the Officers at the ranks of Joint Commissioners, Deputy Commissioners and Assistant
Commissioners, as the case may be.
7. Such exercise shall be undertaken and complied by the HR
& CE Department, that is by the second respondent, the Commissioner of HR & CE Department, within a maximum period of two weeks from the date of receipt of a copy of this order and shall file an additional comprehensive report with regard to the said compliance, as directed by this order, which shall be made ready before this Court on the next date of hearing, that is, on 18.12.2025.
(R.S.K., J.) (S.S., J.)
04.12.2025
Speaking Order/Non-Speaking Order
Neutral Citation:Yes/No
Internet:Yes/No
Index:Yes/No
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To:
1. The Secretary
The State of Tamil Nadu
Tourism, Culture and Religious Endowments Department Fort St. George, Chennai – 600 009.
2. The Commissioner
Hindu Religious and Charitable Endowments 119, Mahatma Gandhi Road
Numgambakkam, Chennai – 600 034.
3. The Director
Audit Wing, HR & CE Department
Perasiriyar K. Anbazhagan Maaligai
6th Floor, Anna Salai, Nandanam, Chennai – 35. 
R. SURESH KUMAR, J.
AND S. SOUNTHAR , J.
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W.P.No.35452 of 2023
04.12.2025