The court held that the recovery of incentive increment for a recognized M.Phil degree obtained through distance education was unjustified, emphasizing that G.O.Ms.No.91 applies only to government appointments.

ORDER :

This Writ Petition has been filed to call for the impugned recovery order dated 30.10.2019 of the third respondent and quash the same.

2. Heard Mr.K.Thiruvengadam, learned counsel for the petitioner, Mrs.P.Rajarajeswari, learned Government Advocate for the respondents and perused the materials available on record.

3. The petitioner joined as Computer Instructor in the third respondent School in the year 2008. She has also completed M.Phil., B.Ed. with the base of B.E. graduation in Computer Science and Engineering.

4. As per the Government Orders issued in G.O.Ms.No.23, Finance (Pay Cell) Department dated 12.01.2011 and G.O.Ms.No.263, Finance (Pay Cell) Department dated 22.07.2013, she has been given with the benefit of a hike in the salary and incentive for acquiring M.Phil degree. However, the impugned notice has been given for recovery of the incentive increment paid to her citing the audit report. Hence, the petitioner has filed this Writ Petition to quash the same.

5. The learned counsel for the petitioner submitted that the petitioner is entitled to get incentive benefit for her M.Phil degree as per G.O.Ms.No.23 dated 12.01.2011 and G.O.Ms.No.263 dated 22.07.2013.

6. The learned Government Advocate for the respondents submitted that as per the Government Order in G.O.Ms.No.91 dated 03.04.2009, the Government of Tamil Nadu issued orders declaring that M.Phil and Ph.D degrees obtained through Correspondence Education / Distance Education / Open University System are not eligible for Government appointments and appointments of lecturers in Colleges/Universities including Self Financing Colleges. As the petitioner had obtained M.Phil degree through Open University System in Vinayaka Missions Deemed University, the impugned notice has been given for recovery. The said degree has not got the approval or recognition from the Joint Committee of UGC, AICTE and DEC. Hence, the petitioner cannot be given with the benefit of incentive increment. As the audit has raised objection with regard to the sanction of increment for M.Phil degree which was not recognised, the recovery notice has been issued by citing reference to G.O.Ms.No.286, Finance (Pension) Department dated 28.08.2018.

7. The petitioner did not suppress the fact that she has acquired M.Phil degree from Vinayaka Missions Deemed University and has been allowed to get incentive increment from 18.08.2010. But, the notice of recovery has been issued only on 30.10.2019.

8. The learned counsel for the petitioner submitted that similar issue has already been dealt in the judgment of the Division Bench of this Court held in W.A.No.2328 of 2018 etc. batch dated 04.08.2023 (S.Sivan Vs. The Regional Accounts Officer (Audit), Department of School Education, Coimbatore and Others) and it is held that the Government Order in G.O.Ms.No.91 dated 03.04.2009 is applicable only for Government appointments and not for acquiring higher qualification by the teachers for getting equal incentive. In this regard, it is appropriate to extract the relevant part of the judgment in W.P.No.22645 of 2023 dated 13.09.2023 (K.Sumithra Vs. The Regional Accounts Officer (Audit), Coimbatore and Others)

"5. This issue is no longer res integra. A similar issue involving the same 5th respondent University with regard to an Audit Objection, was earlier dealt with by the Division Bench of this Court elaborately in a batch of Writ Appeals in W.A.Nos.2328 of 2018, etc. batch [S.Sivan v.The Regional Accounts Officer (Audit), Department of School Education, Coimbatore and others], wherein, the Division Bench, by judgment dated 04.08.2023, has held as follows :

“17. Mr.B.Rabu Manohar, learned Standing Counsel appearing for the UGC, on instructions would submit that, initially the DEC, IGNO was the authority to grant approval or recognition to deemed to be Universities or any other University to conduct Distance Education programs. Subsequently, that has been taken at the hands of the University Grant Commission i.e., U