Former Inspector General of Police (Idol Wing Officer), A.G. Ponn Manickavel, has brought forward allegations of misappropriation of temple funds against officials of the Hindu Religious and Charitable Endowments (HR&CE) Department in Tamil Nadu. In a detailed written complaint submitted to the Officer-in-charge of the Pattukottai Police Station, Manickavel outlines a series of cognizable offenses allegedly committed by N. Ravichandran, the former Executive Officer of Arulmigu Naadi Amman Koil in Pattukottai, along with the then Joint Commissioner of HR&CE, Thanjavur District.
The complaint, dated 8 April 2024, meticulously lays out the legal obligations under Section 154(1) of the Criminal Procedure Code (Cr.PC) for registering such cognizable offenses. It asserts that the alleged crimes, including criminal breach of trust and dishonest misappropriation, were committed on 25 February 2020, and have only recently come to light through information obtained via Right to Information (RTI) requests.
Manickavel highlights that temple funds, legally entrusted to the control of executive officers like Ravichandran, are meant solely for the maintenance and expenses of the respective temples.
He wrote, “Every “TEMPLE FUND” of every Temple in Tamil Nadu is a property of that Temple. Such Temple Property i.e. it’s “TEMPLE FUND” should be used only for the expenses of the Temple or for the expenses of the Idols of Deities in that Temple. Any other use of the Temple Property i.e., it’s “TEMPLE FUND” by any authority in the HRCE department including HRCE Commissioner or HRCE Minister, is a malversation of the Temple Property and, if dishonest, it would amount to criminal misappropriation. This is what the Judgement in “Gadgayya Vs Guru Sidhesvar” (1897) unrep Cr.C 919.”
However, it is alleged that Ravichandran illegally withdrew and misappropriated ₹6648 from the temple fund of Arulmigu Naadi Amman Koil for personal expenses purportedly incurred by the then HR&CE Commissioner in February 2020. Any diversion of temple funds for personal use constitutes malversation of temple property, punishable under the Indian Penal Code.
The documentary evidence, including an RTI Act reply dated January 2021, indicates that Mr. N. Ravichandran, as Executive Officer of Arulmighu Naadiamman Koil, Pattukottai, drew ₹6648/- from the temple fund for personal expenses of the HRCE Commissioner in Feb-2020. This act constitutes illegal misappropriation and breach of trust. The RTI response and voucher confirm the amount and purpose of the withdrawal. Despite potential explanations, drawing temple funds for personal use remains unlawful. Mr. Ravichandran’s denial of involvement is untenable, given his authorship and signature on the RTI reply.
He elaborated on the funds in the HR&CE Dept. He wrote, “There is a Fund in HRCE Dept. called “HR&CE Administration Fund” which has been legally created U/s 92 of HR&CE Act 1959 and maintained in the HR&CE Dept for the purpose of meeting all the administrative and Official expenses including Salary and pension of HR&CE employees from the rank of Sanitary worker to HR&CE Commissioner, stationeries, vehicle fuel, computer accessories, purchase of all software applications, power point applications, repair works in the Offices of the HRCE Commissioner, Additional Commissioners, Joint Commissioners and Name Boards of the Offices of HRCE Department and purchase of Computer Accessories, Computers, Laptop, Software Applications, Water Cans, Water Tanker loads, wages/ salaries to
temporary staff such as Computer operator/ Typist, Asst Engineer, Surveyor, Legal Assistant, Security Staff etc. and expenses incurred in all legal proceedings U/s 93 and 102 HR&CE Act 1959.
As per S.92, HRCE Act 1959, HR&CE Assistant Commissioners assess each and every Temple under HR&CE Dept in Tamil Nadu for the purpose of levying and collecting “Administration charges” and “Audit charges” from each and every Temple in Tamil Nadu whose annual income is above ₹5000/- per year in order to remit the money so collected into the “HR&CE Administration Fund”.
These Administration Charges and Audit Charges are levied and collected from the “TEMPLE FUNDS” of all the Hindu Temples in Tamil Nadu whose annual income is above ₹5,000/- and remitted into the GOVERNMENT FUND by the HR&CE Assistant Commrs. and credited into this “HR&CE Administration Fund”.
This “HR&CE ADMINISTRATION FUND” is not created out of the tax payers money in Tamil Nadu. This had been created out of the money collected from the “TEMPLE FUNDS” of all the Hindu Temples in Tamil Nadu whose annual income is above ₹5,000/-“
Furthermore, the complaint accuses HR&CE officials of negligence and complicity by failing to report the offenses to the police station despite being legally obligated to do so under Section 39 of the Cr.PC. It alleges that even after receiving RTI responses confirming the misappropriation, no action was taken against the accused, suggesting an intentional cover-up. He wrote, “Till yesterday this information of commission of dishonest misappropriation and criminal breach of trust was not reported to the Pattukottai Police Station. i.e. even after 3
years. The reason is that the officer responsible for the commission of these offences of dishonest misappropriation of ₹6648/- and criminal breach of trust are HRCE Officials themselves. The subsequent HRCE Officials (Joint Commissioners) also omitted to report this information of commission of these offences to the jurisdiction Pattukottai Police Station in spite of their knowledge that they are under
legal obligation to report as per the provisions of S 39 Cr.PC and in spite of their knowledge that not reporting the information of commission of these cognisable offences to the police station, per se, is an offence punishable under S 176/202 IPC.”
Manickavel emphasizes the importance of a thorough investigation and suggests that the failure of HR&CE officials to report offences may constitute a willful act, subject to penalties under the law.
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