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Direction to Hrnc 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

by Sekar Reporter · August 30, 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.08.2025
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.)
In fact, the prayer sought in the present writ petition is for a
writ of mandamus, to direct the respondents to publish on the website of the second respondent Department, that is the Commissioner, Hindu Religious and Charitable Endowments Department, in a downloadable ‘PDF’ format, the annual audit report of the Hindu Religious Institutions under the administrative and audit control of the second respondent Department from fasli
year 1419 until today.
2. Though this writ petition was filed in the year 2023, during the pendency of this writ petition, the second respondent, that is the Commissioner, HR & CE Department, has sent a communication to the Joint Commissioners, Assistant Commissioners and Executive Officers/Trustees of various Temples on 19.12.2024 in e/f/vz;/57960-2023-nI 1 and gave the following directions:“,j;Jiw fl;Lg;ghl;oy; cs;s rka epWtz’;fspd; jzpf;if mwpf;iffis me;je;j jpUf;nfhapypd;
,iza jsj;jpy; PDF (Portable Document Format)
nfhg;gf[ shf cs;sPL bra;tjw;F chpa eltofi;ffs; nkw;bfhs;s midj;J jpUf;nfhapy;fspd; bray; mYtyhf; SfF;k;
ghh;itfF;wpg;g[ 2d; Kyk; mwpt[Wj;jg;gl;Ls;sJ/
vdnt. ,j;Jiw flL;g;ghl;oy; cs;s midj;J rka epWtz’;fspd; jzpf;if mwpf;iffis me;je;j jpUfn;fhapyf; spd; ,iza jsj;jpy; gjpntw;wk; bra;tjw;F Vjthf ITMS bkd;bghUs;
Kyk; Audit Information Module – Audit Report Upload Temple ID-y; cs;EiHe;J jpUfn;fhapy; jzpfi;f mwpf;iffis gryp thhpahf scan bra;J PDF totpy; 31/01/2025f;Fs; gjpntw;wk; (Upload) bra;jpLkhW midj;J rhhe;piy mYtyuf; isa[k; nfhl;Lfb;fhs;sg;gLfpwJ/
nkYk;. gl;oaypy; rhhe;;j kw;Wk; rhuhj rka epWtd’;fspd; jzpfi;f mwpfi;ffis ,iza jsj;jpy; gjpntw;wk; bra;tjw;F jkJ rhh;epiy mYtyuf; SfF; jff; mwpt[iufs; tH’f; pLkhW midj;J ,iz Mizauf; s; kw;Wk; cjtp
Mizauf;isa[k; nfl;Lf; bfhs;sg;gLfpwJ/”
3. On 17.03.2023, the Regional Audit Officer, Chennai, has sent a communication to the writ petitioner that in respect of twenty two Temples, audit has been completed up to the fasli year either 1428 or 1429 or 1430 in the year 2021 or 2022 and in some cases in 2023. Those audit reports, completed in respect of twenty two Temples, have also been forwarded/published by the Audit Department to the HR & CE Department, which also happened prior
to 2023.
4. Despite these developments having taken place, including
the communication issued by the Commissioner, HR & CE Department dated 19.12.2024, so far, according to the petitioner, who appeared as Petitioner-in-Person, no audit report has been uploaded on the website of either the Temple concerned or on the
website of the HR & CE Department.
5. It is further to be noted that the Chief Auditing Director, Chennai, in his communication dated 21.03.2023, has informed to the second respondent, that is the Commissioner, HR & CE Department, that, there are 9525 Temples in various Districts under the control of either the Joint Commissioners or the Assistant
Commissioners concerned, which have not been audited so far.
6. These communications have revealed that, in some Temples, auditing has been completed and though reports have been communicated to the HR & CE Department, it has not been published on the website. In some Temples, auditing is yet to be completed or is getting delayed and still, in large number of Temples, the very accounting/returns itself have not been submitted for auditing. These lapses on the part of the concerned Executive Officers/Trustees have to be rectified by having effective supervision
over the issue by the Commissioner of the HR & CE Department.
7.1. In this context, Mr.NRR.Arun Natarajan, learned Special Government Pleader appearing for respondents 1 and 2, would submit that, pursuant to the directives issued by the Commissioner on 19.12.2024, how many Executive Officers/Trustees have acted upon by uploading the complete audit reports on the respective websites or on the HR & CE Department’s website and how many of them are yet to make compliance of the order would be ascertained
and reported before this Court.
7.2. He would also submit that, insofar as the communication of the Chief Auditing Director dated 21.03.2023 is concerned, why such a large number of Temples, that is 9525 Temples throughout Tamil Nadu, have not been audited and the reason for such non-auditing or not being subjected to auditing would also be
ascertained and reported.
7.3. For such compliance, the learned Special Government
Pleader appearing for respondents 1 and 2 seeks two weeks’ time.
8. Recording the said submissions made by the learned Special Government Pleader appearing for respondents 1 and 2, we
are inclined to pass the following orders:-
(i) That there shall be a direction to the second respondent, that is the Commissioner, HR & CE Department, to file a comprehensive report as to the list of Temples which are under the control of the Executive Officers/Trustees and the ranks of Joint Commissioners, Deputy Commissioners and Assistant Commissioners throughout the State, where auditing has been completed till the recent fasli year and in how many Temples, such auditing is yet to be completed or underway and in those cases where auditing has been completed and the reports of the audit, including objections, have been uploaded on the website of the concerned Temple or at least on the website of the HR & CE
Department and if not, how many such Temples
have not uploaded the audit reports on the website also shall be verified and the list of such Temples shall be filed before this Court.
(ii) In the meanwhile, the Commissioner, HR & CE
Department, shall sensitize the Executive Officers/Trustees to immediately comply with the directives already issued in this regard by the Commissioner, HR & CE Department dated 19.12.2024.
(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.
(iv) Insofar as the 9525 Temples, having not submitted accounts for auditing purposes, as stated by the Chief Auditing Director vide his letter dated 21.03.2023, that also shall be ascertained and how such huge number of Temples have not filed accounts for auditing purpose also should be verified and reported before this Court.
(v) Complying all these directives, Commissioner, HR & CE Department shall file a comprehensive report by the next hearing date.
(vi) In order to get the necessary inputs to file a comprehensive report, as directed hereinabove, by the Commissioner, HR & CE Department, the Director, Audit Wing, HR & CE Department, Chennai, is the proper Authority, from whom, such inputs could be easily secured by the Commissioner, HR & CE Department. Therefore, the learned Special Government Pleader appearing for the respondents 1 and 2 wants the said Authority also to be impleaded as one of the party respondents in this writ petition.
(vii) In view of the same, the Director, Audit Wing, HR & CE Department, Nandhanam, Chennai, is suo motu impleaded as one of the party respondents in this writ petition, for whom, Mr.A.Selvendran, learned Special Government Pleader takes notice.
(viii) A copy of this order shall be communicatedto the newly impleaded respondent also, to supply the necessary inputs and particulars as sought by the Commissioner, HR & CE Department, enabling him to file a comprehensive report as directed above.
9. For the aforesaid compliance, post the matter on 18.09.2025.
(R.S.K., J.) (S.S., J.)
21.08.2025
Speaking Order/Non-Speaking Order
Neutral Citation:Yes/No
Internet:Yes/No Index:Yes/No
drm
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.