Kochi (Kerala), March 2 The Kerala High Court on Monday directed the TDB to produce all records related to the revenue and expenditure of the Global Ayyappa Conclave organized by it in September 2025.
A Division Bench comprising Justices Raja Vijayaraghavan and K V Jayakumar was considering a petition related to the conduct of the conclave.
In September last year, the High Court directed the Travancore Devaswom Board (TDB) to maintain clear, detailed and transparent accounts reflecting the total estimated cost of the event, including accommodation and travel expenses, along with details of contributions received from sponsors.
The court then directed that the accounts were to be subjected to audit and a copy furnished to the Special Commissioner within 45 days of the event for placement before the court along with a report.
On February 11, the court took note of issues flagged in the independent auditor’s report and sought a detailed response along with supporting documents from the TDB. It also sought clarification from the Kerala State Audit Department.
In an affidavit, the Senior Deputy Director of the Kerala State Audit Department informed the court that the audit of accounts related to the Global Ayyappa Conclave was conducted by a firm of Chartered Accountants engaged by the TDB and that the department had not examined the records.
The department said it had issued a letter on November 1, 2025 seeking submission of the accounts and related documents, and sent a reminder on February 3, but no records were furnished.
The TDB on Monday sought three weeks’ time to furnish an explanation.
In its interim order, the court observed that the financial discipline of the board appeared to be below par.
"If, despite such latitude, the Board is unable to furnish credible and verifiable data regarding the funds expended and the specific purposes for which such expenditure was incurred, it can only lead to the unsettling conclusion that the financial discipline of the Board and its officers is below par," the court observed.
The court further noted that if incorrect or inflated payment particulars, or receipts lacking authenticity, were furnished for the purpose of audit, it would be a matter of grave concern and that the court could not remain a silent spectator in such circumstances.
"In that view of the matter, we are not inclined to grant any further time as sought for by the TDB," the court said.
The court impleaded Independent Auditor Vijayan Associates as an additional respondent and directed that urgent notice be issued by special messenger, requiring the auditor to produce all primary and foundational records forming the basis of the audit.
These include bills, vouchers, cash books, ledgers, asset registers, expenditure statements, agreements with vendors, details of final payments effected and all supporting documentation connected with the Global Conclave of Ayyappa Devotees held on September 20, 2025.
The court also directed the Independent Auditor to disclose whether any audit review memorandum, management letter or query had been submitted to the TDB, along with copies of responses received and related follow-up records.
Further, the court ordered the TDB to place the full account statement of the bank account maintained with Dhanlaxmi Bank in the name of the Devaswom Accounts Officer for the conclave, covering the period from August 8, 2025 to February 2, 2026.
"The aforesaid materials shall be produced before this court on or before March 6, 2026," the court ordered.
The case will be considered again on March 6.
