JUDGMENT :

Per Valmiki Menezes, J.

1. Heard Mr Abhijeet Kamat for the Petitioner, Mr Somnath Karpe for Respondent No.1 and Mr Sarvadnya D. Patil for Respondent No.2. Rule was issued in this matter on 25.04.2022, when interim relief granted by order dated 13.04.2022 was confirmed and the matter was placed for final disposal, with the consent of the learned Counsel for the parties.

2. This petition under Article 226 of the Constitution of India seeks issuance of a writ of certiorari to quash and set aside a memorandum dated 14.07.2021 bearing No.218/01/2018/2019/CCP/Accts/2021-22/251 issued by the Respondent No.1, the Corporation of the City of Panaji (CCP). By the impugned memorandum, the CCP sought to recover an amount of Rs.48,000/- paid to the Petitioner as a Children’s Educational Allowance (CEA), on the premise that under an audit report prepared by the Indian Audit and Accounts Department (Respondent No.2) dated 02.02.2021, there was irregular release of the CEA to the Petitioner.

3. It is the case of the Petitioner that she is employed as an Upper Division Clerk with the Respondent No.1, CCP; that she has a son who is a special child suffering from Cerebral Palsy/Spastic/Quadr