JUDGMENT :

PUSHPA SATHYANARAYANA, J.

Prayer: Writ Appeal filed under Clause 15 of Letters Patent against the order dated 11.09.2018 in W.P. No. 12885 of 2010.

1. This is an appeal filed by the Government seeking to set aside the order of the learned Single Judge dated 11.09.2018 made in W.P. No. 12885 of 2010, wherein and whereby, the order of the Government rejecting the petition submitted by the writ petitioner seeking to modify the punishment of removal from service imposed on him into one of compulsory retirement was set aside and certain directions were issued.

2. The writ petitioner had served as an Assistant Elementary Educational Officer between 13.06.1990 and 30.06.1995 at Bhavanisagar, Erode District and after his transfer to the teacher post, a special audit was conducted with respect to the Provident Fund Accounts (PF) maintained in the office of the Assistant Elementary Educational Officer, which revealed misappropriation of funds committed by the petitioner and two others, namely, Prabhakaran and N. Subramanian. Their modus operandi was that without there being applications from the teachers for PF loan, the accused persons issued proceedings by preparing bill entries and