Radhakrishnan, J.

To err is human; to correct an error is also human. Due to an error in the Divisional Office, respondent was paid cash incentive contrary to the guidelines issued by the General Insurance Company of India. Provisions of the guidelines stipulated that extension of notional credit cannot be taken into account for computation of development incentive. Relevant provision of the guidelines issued by the General Insurance Corporation of India is extracted below.

“It should be abundantly clear that extension of aforesaid notional business credit shall not be taken into account for computation of development incentive at the servicing DO.”

Due to mistake in the office of the United India Insurance Company, benefit was extended to the writ petitioner for the years 1994-95 and 1995-96. When the mistake was noticed at the Head Office, Head Office instructed the Divisional Office to recover the excess amount paid to the respondent herein. Petitioner was then served with the following notice.

“Our RO vide letter No CNRO: MKTG: 03:97 dated 2.1.1998 has communicated to us that our Ho has confirmed that the incentives for 1994-95 and 1995-96 are to be calculated without t