BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED: 07.01.2026

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI

Pitchaiammal .S ... Petitioner

Vs

1.The Principal Accountant General

(Accounts and Entitlements),

Tamil Nadu Region,

361, Anna Salai,

Teynampet,

Chennai - 600 018.

2.The Block Educational Officer,

Kottampatti Union,

Madurai District - 625 103.

3.A. Muniyammal ...Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the 2nd respondent in Na.Ka.No. 727/A1/2023 dated 17.10.2023 and quash the same and further directing the 2nd

respondent to issue bill for the provident fund account of the petitioners husband Late.A.Sekar, vide Teachers Provident Fund Account No. 645262/PTPF within the time stipulated by this Court.

For Petitioner : Mr.R.Balakrishnan, For R1 : Mr.P.Gunasekaran For R2 : Mr.M.Sarangan Additional Government Pleader For R3 : Mr.M.Jothi Basu

O R D E R

The petitioner is the wife of a deceased employee, namely, Sekar, who served as a Headmaster in the Panchayat Union Primary School, Nagappansevalpatti, within the control of the Block Educational Officer, Kottampatti Union/the second respondent herein. The petitioner has filed this writ petition aggrieved by the order of the second respondent in apportioning the gratuity amount due to the petitioner’s husband. By the impugned order, 25% of the gratuity amount due to this petitioner's husband has been apportioned to the mother of the deceased employee.

2.The learned counsel appearing for the petitioner submits that the mother of the deceased/the third respondent has received a sum of Rs.5,07,399/- from Life Insurance Corporation of India and she has relinquished the terminal benefits, however, without considering the same, the respondent has made the apportionment in such a way that the third respondent is entitled for

25% of the gratuity amount due to the petitioner's husband.

3.The learned counsel appearing for the Principal Accountant General (Accounts and Entitlements)/ the first respondent by referring to the definition of ‘’Family’’ as provided in the Tamil Nadu General Provident Fund Rules, 2006 submits that, in case of male subscriber, along with his wife, the children as well as the parents of the male subscriber are also eligible for the gratuity amount. In this case, the deceased employee’s mother is alive and therefore 25% of the amount has been apportioned to the mother of the deceased employee/the third respondent herein. According to the learned counsel for the first respondent, the apportionment of gratuity amount due to the deceased employee has been done in accordance with the above definition as provided under the Rules.

4.This Court considered the rival submissions made and also perused the materials placed on record.

5.The petitioner, wife of the deceased Headmaster of Panchayat Union Primary School has approached this Court challenging the apportionment of the gratuity amount due to her husband. She claims that since the mother of her deceased husband has relinquished the terminal benefits, she is entitled for 100% gratuity amount due to her husband. On the side of the respondents, it is contended that the parents of the male subscribers are also entitled for gratuity amount of the employee and therefore, the apportionment of the gratuity amount due to the deceased employee has been made as such, in accordance with the definition of ‘’Family’’ as provided in the Tamil Nadu General Provident Fund Rules, 2006.

6.In view of the above, this Court is not inclined to entertain this writ petition. Accordingly, this writ petition is closed with a direction to the second respondent to disburse the amount as per the order of the first respondent, dated 26.05.2023, within a period of four weeks from the date of receipt of a copy of this order.

No costs.

07.01.2026 NCC: Yes/No Index:Yes/No Internet:Yes vrn To

1.The Prin