need to consider is whether the income is being collected by the temple is in their account or not. If the income is being collected by the temple, it has to be treated as the income of the temple, unless and otherwise, it is ordered by the competent Court or Authority. Merely, because a dispute has been raised in regard to the ownership of the auditorium, it cannot be said that it does not from part of the temple. There is no dispute to the fact that income from the Auditorium is being collected by the Executive Officer of the Temple. Therefore, appropriate decision shall be taken by the Commissioner after taking note of the income generated by the Auditorium, in regard to the up gradation within a period of two months. It is made clear that in the event the any Civil Court, to declares that the Auditorium is not a part of the temple, it is open for the Commissioner to de grade the temple in accordance with such declaration of the Civil Court. If the commissioner takes decision that the temple