Karnataka’s Move to Amend Temple Tax Laws Sparks Debate on Secularism and Religious Freedom

Karnataka State Legislative Assembly and Council passed the Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Bill, 2024

• Bill aimed to amend the Karnataka Hindu Religious Institutions and Charitable Endowments Act (KHRI& CE), 1997
• Sent to Governor for approval

Key Provisions of the Amendment Bill

Alteration of Temple Taxation System

1. • Proposed diverting 10% of gross income from temples earning over Rs 1 crore annually to a common pool for temple maintenance
   • Previously, allocation was 10% of net income for temples earning over Rs 10 lakh
   • Suggested 5% of income from temples earning between Rs 10 lakh and Rs 1 crore to common pool

Utilization of Common Fund

1. • Common fund to be used for religious studies, temple maintenance, and charitable causes
   • Common fund pool created in 2011 by amending the 1997 Act

Composition of Committee of Management

1. • Proposed adding a member skilled in Vishwakarma Hindu temple architecture and sculpture to temple management committees
   • Existing composition under Section 25 of KHRI& CE 1997 Act includes a priest, SC/ST member, two women, and a local member

Powers of Rajya Dharmika Parishat

1. • Empowered to appoint committee chairpersons and handle religious disputes, temple statuses, and trustee appointments
   • Mandated creation of district and state committees to oversee infrastructure projects for temples earning over Rs 25 lakh annually

Concerns and Criticisms

Discrimination and Article 14

1. • Bill applies only to Hindu temples, not other religious institutions
   • May face scrutiny under Article 14 guaranteeing equality before the law and prohibiting arbitrary state action

Infringement of Religious Freedom

1. • Critics argue interference could violate Article 25 (individual freedom to practice religion) and Article 26 (religious denominations’ right to manage own affairs)

Potential for Corruption and Mismanagement

1. • Fears of misuse of temple funds and assets by government-appointed Rajya Dharmika Parishath
   • Allegations of political overreach and financial exploitation of temples

Comparison with Other States

Telangana Model

1. • Temples earning over Rs 50,000 annually contribute 1.5% of income to state government’s “Common Good Fund”
   • Funds used for temple maintenance, renovations, religious schools, and establishing new temples

Kerala System

1. • Temples managed by state-run Devaswom Boards, with members appointed by ruling government
   • Each Board has allocated budget from state government, no disclosure of revenue required
   • Separate laws govern temple administration under each Board, except Travancore and Cochin

Temple Revenue Statistics (Table)

Historical Context

• British-era Religious Endowments Act, 1863 aimed to secularize temple management
• Madras Hindu Religious Endowments Act, 1927 by Justice Party, earliest elected government regulation
• Post-independence, state-specific laws like TN HR&CE Act, 1951 for administration and preservation of temples

Constitutionality and Legal Challenges

Article 26 and Essential Religious Practices

1. • Article 26 guarantees religious denominations’ right to manage their own affairs
   • Supreme Court has held that state interference in religious practices should be minimal
   • Essential Religious Practices doctrine allows state intervention only in non-essential matters
   • Determining essentiality of temple management and taxation could be a legal challenge

Precedents and Landmark Cases

1. • Shirur Mutt Case (1954): SC upheld Madras Hindu Religious and Charitable Endowments Act, 1951 with some provisions struck down
   • Sabarimala Temple Case (2018): SC allowed women’s entry, but review petition referred to larger bench for examining religious freedom vs. gender equality
   • Sri Jagannath Temple Management Committee Case (2019): SC emphasized need for transparency and accountability in temple management

Political Reactions and Debate

Opposition Parties’ Stance

1. • Congress and JD(S) oppose the bill, alleging political motives and interference in religious matters
   • Accuse BJP government of double standards, as bill doesn’t cover other religious institutions
   • Demand wider consultations with stakeholders and religious leaders before passing the bill

Hindu Groups and Religious Leaders

1. • Vishwa Hindu Parishad (VHP) and other Hindu groups support the bill, arguing for transparency and better utilization of temple funds
   • Some religious leaders and temple trusts express concern over government control and potential misuse of funds
   • Call for balance between autonomy and accountability, with greater representation of religious authorities in decision-making

Socio-Economic Impact

Role of Temples in Local Economy

1. • Temples are significant contributors to local economy through donations, festivities, and tourism
   • Proposed taxation and diversion of funds may affect temple-dependent livelihoods and local development projects
   • Need for impact assessment and safeguards for sustainable temple-led economic activities

Social and Cultural Significance

1. • Temples are centers of cultural and social life, especially in rural areas
   • Serve as spaces for community gatherings, religious education, and social support
   • Government intervention may disrupt traditional practices and community dynamics
   • Importance of involving local communities in temple governance decisions

Karnataka’s Temple Tax Amendment Bill has reignited the debate on state control over Hindu temples. While the government argues for better management and utilization of funds, critics see it as discriminatory and a violation of religious autonomy. The bill’s passage and implementation will likely face legal and political challenges. Historically, temple governance has been a contentious issue, with differing models across states.