The court ruled that a retired Headmistress cannot be held liable for financial demands related to periods outside her tenure, emphasizing the importance of clarity in financial liabilities.

JUDGMENT :

N.NAGARESH, J.

The petitioner, who is retired from Parudur High School, Pallippuram as Headmaster, is before this Court seeking to direct respondents 1 to 3 and 5 to dispatch the entire amount of Death-cum-Retirement Gratuity (DCRG) due to the petitioner on account of her retirement from service with 12% interest.

2. The petitioner joined service as High School Assistant on 17.07.1989 at Parudur High School, Pallippuram. The petitioner was appointed as Headmistress in the School with effect from 01.04.2020. The petitioner retired from service on 30.04.2022. The DCRG due to the petitioner has not been disbursed.

3. The petitioner states that while working as Headmistress, a communication was received stating that the amount to be remitted for textbooks for the period from 2010– 2017 and 2017–2018 is finalised as Rs. 2,52,800/-. The School was required to remit the said amount with 18% interest. In a further communication, it was stated that for the year 2018–2019, an amount of Rs. 1,98,900/- is due towards purchase of textbooks. The petitioner took steps and remitted Rs. 3,51,700/- along with interest of Rs. 42,204/- and the payment was intimated to the 4^th respondent.

4. In the meanwhile, the retired Headmistress requested for issuance of Non-liability Certificate. A Non- liability Certificate was issued to the retired Headmistress on an undertaking that she will remit the amount, if any amount found due towards textbook for the period from 2010 to 2020. On 10.07.2023, Ext.P5 communication was issued by the 4^th respondent informing that there is liability of Rs. 3,90,085/- from the School. The amount claimed in Ext.P5 was in fact, already remitted. On 10.11.2023, the 4^th respondent issued Ext.P6 demand claiming Rs. 2,22,706/- amount due for remittance for the period from 2012 to 2022.

5. The petitioner came to know that some amounts had to be remitted towards cost of textbooks for the year 2021–2022. The School had remitted Rs. 28,317/- on 11.10.2022 and Rs. 13,004/- on 01.02.2023. The 4^th respondent has again issued Ext.P8 communication dated 16.01.2024 stating that an amount of Rs. 6,48 473/- is due from the School. In Ext.P8, liability shown for the period 2020–2021 is non- existent, contends the petitioner. The petitioner was served with Ext.P9 communication, wherein liability was computed as Rs. 25,91,862/-. The petitioner states that the amount computed in Ext.P9 is clearly wrong and misleading. The petitioner was further served with Ext.P10 hearing report, alleging liability during the period when the petitioner acted as Headmistress.

6. The petitioner challenges Exts.P5, P6, P8 and P9. The petitioner urged that no liability can be imposed on the petitioner on the basis of Exts.P5, P6 and P8. The amount claimed in Exts.P5 and P6 is pertaining to a period, when the petitioner was not the Headmaster. The liability for the period from 2012 to 2020 was cleared. Furthermore, the former Headmistress had given an undertaking to discharge liabilities during the period when she acted as Headmistress.

7. The 4^th respondent-Textbook Officer filed a counter affidavit. The 4^th respondent stated that he has fixed an amount of Rs. 3,51,700/- as liability and issued notice dated 08.10.2020. Even though the said amount was remitted by the School on 12.7.2021 at Treasury, the matter was not brought to the notice of the 4^th respondent till 15.6.2023. Thereafter, the 4^th respondent revised the liability to Rs. 4,70,003/-.

8. The liability has been fixed on the basis of documents and declarations given by the Secretary of the School Society. The proforma submitted by the concerned authority of the Society claimed that they have received books worth Rs. 5,18,297/- during the year 2020-2021. Later, the School informed that Rs. 1,24,516/- worth books were actually received by the School during 2019-2020. Hence, the liability was revised to Rs. 2,22,706/-. The School has informed that they have remitted Rs. 28,317/- on 11.10.2022 and Rs. 13,0