“2. Pursuant to the notice issued, Audit filed their remarks dated 02.03.2024 which is marked as Annexure O1. It is pointed out that an amount of Rs.4,16,034.95 towards GST calculated at 18% and in addition to this 10% C.P and 5% overhead charges it will not be allowed to works executed by the Samithi, but in the order dated 04.10.2023 of the Executive Engineer sanctioning the work to Samithi, the above condition is not included. Hence, they sought clarification as to who would bear the liabilities of the items such as GST, contractor's profit and overhead charges. It is recommended by the Audit that in view of cases filed before the Honourable High Court alleging irregularities against the works executed by the Kshethra Updesakha Samithi, Devaswom officials and the Samithi should ensure that the income and expenditure account and other related documents pertaining to the work should be kept separately so that the accounts can be verified later after completion. 3. Replication was filed by the Board through the Executive Engineer which is marked as Annexure O2 . It is stated that as observed by the first respondent, Deputy Director, Local Fund Audit, agreement would be executed between the Board and the second respondent, Temple Advisory Committee, at the time of issuing the final work order after the Honourable High Court passes final orders in the above petition. It is further submitted that the work is to be done on contribution basis and that the Board executes agreements with the Upadeshaka Samithi in respect of similar works. As regards the non-inclusion of GST,
