IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.K. ILANTHIRAIYAN V.Selvanayagi : Petitioner Vs.

1.The Director of School Education, Directorate of School Education, DPI Campus, College Road, Chennai-600 006.

2.The Regional Accounts Officer (Audit)

Directorate of School Education, School Education Department, LLA Building, 3rd Floor, Big Bazaar Street, Town Hall, Coimbatore -641 001.

3.The Chief Educational Officer, Coimbatore District, Coimbatore-641 001.

4.The Headmaster, Government Higher Secondary School, Sundakakamuthur, Coimbatore District-641 010.

5.The Headmaster, Government Girls Higher Secondary School, Thondamuthur, Coimbatore-641 109. : Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorarified Mandamus calling for the records of the proceedings of the second respondent having Ref.No.Na.Ka.No.3199/E3/2018 dated 07.02.2019 and of the 5^th respondent in proceedings having Na.Ka.No.123/2023 dated 17.09.2025 raising audit objection to the grant of incentive for the M.Phil Degree obtained through part time mode from the salary of the petitioner from 22.04.2014 and quash the same as arbitrary and consequently direct the respondents to continue to pay the incentive amount to the petitioner for having acquired M.Phil Degree through Part Time along with petitioner's salary.

For Petitioner : Ms.C.Uma For Respondents : Mrs.S.Mythreye Chandru Special Government Pleader

ORDER

This writ petition has been filed challenging the order passed by the second respondent dated 07.02.2019 and the order dated 17.09.2025 on the file of the fifth respondent, thereby raised audit objection to grant incentive for M.Phil Degree obtained through part time mode.

2. The petitioner was appointed as Post Graduate Teacher on 22.02.2014.

The petitioner had pursued and completed her M.Phil course in the year 2008 through part time mode. In view of the higher qualification, the petitioner was granted salary increment as per G.O(1D).No.18 School Education (E2) Department dated 18.1.2013 with effect from 22.02.2014. While being so, the second respondent by its proceedings dated 07.02.2019 addressed to the fourth respondent relating to the audit report for the year 2017-18, it observed that as per G.O.Ms.No.91, Higher Education (K2) Department dated 03.04.2009, a degree is obtained by Correspondence/Distance Education Mode/Open University/Part time mode are ineligible for appointment in Government service. Therefore, the Government of Tamil Nadu did not grant any permission to obtain M.Phil/Ph.d degree in Correspondence /Part Time mode. In pursuant to the said Government Order, audit objection was raised for grant of salary incentive increment for M.Phil Degree. Further, the loss should be recovered from the salary of the petitioner. However, the said proceedings was not effected and as such the petitioner submitted representation, however, it was not considered by the fifth respondent and by its communication dated 17.09.2025 rejected the request made by the petitioner and directed to remit incentive increments received for the M.Phil decree.

3. This issue already dealt with by the Hon'ble Division Bench of this Court in W.A.No.2328 of 2018 and etc. batch dated 04.08.2023 and held as follows:

“33. In this context, the learned Government Pleader appearing for the State has relied upon the G.O.Ms.No.91, Higher Education Department, dated 03.04.2009 and has stated that the Government by the said G.O, declared that the M.Phil and Ph.D degree obtained through the correspondence or Distance Education or Open University system are ineligible for Government appointments and appointment as lecturers in colleges or Universities including self~financing colleges, therefore the import of the said G.O.Ms.No.91, dated 03.04.2009 if it is implemented that will stand in the way for extending the benefit of advance incentive increment to the teachers.

34. However, the s