MADURAI: Observing that temple funds, even if surplus, cannot be utilised by the government for public schemes or commercial purposes, the Madurai bench of the Madras High Court recently quashed five government orders (GOs) granting permission for construction of marriage halls using temple funds in different locations in the state.
A bench of justices S M Subramaniam and G Arul Murugan rejected the contentions of the state government that marriage is a religious activity and the construction of marriage halls are therefore for ‘religious purposes’, meaning there is no violation of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, which prohibits use of temple funds for non-religious or non-charitable purposes.
The judges said that as per Hindu law commentaries, the aspect of charity in religious purpose is essential. The Hindu law nowhere prescribes commercial benefit for the acts of ‘religious purposes’ carried out.
When the government itself admits that the said marriage halls are going to be rented out on payment of fee and would not be available to devotees for free, there is no essence of charity in the above GOs and it cannot be termed as a religious purpose, they added.
Temple funds can’t be diverted for non-religious activities: HC
Courts have consistently emphasised that temples are not profit-making bodies and that their funds must remain within the statutory purposes outlined in sections 36, 36-A, 36-B and 66 of the Act.
Though the Act empowers the government to control the affairs of Hindu religious institutions across the state, the government has to ensure that temple funds are utilised only for religious purposes as intended by the donors or devotees and under the provisions of the Act, the judges said.
Moreover, temple funds are collected from and out of the donations offered by the devotees, donors and from immovable properties gifted in favour of the deity or temple only for religious purposes or to celebrate temple festivals in temples or to utilise the funds for maintenance and development of temple or group of temples as the case may be.
Thus, temple funds cannot be treated as public funds or government funds and cannot be diverted for non-religious activities, the judges observed and quashed the GOs.
The order was passed on a batch of petitions filed challenging the above GOs, which were passed by the tourism and endowments department between 2023 and 2025.
‘Cannot be termed as religious purpose’
As per Hindu law commentaries, the aspect of charity in religious purpose is essential, the judges said. When the state itself admits that the halls are going to be rented out for a fee, there is no essence of charity and it cannot be termed as a religious purpose, they added