IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-01-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI and WMP.Nos. 56771 & 56773 of 2025 R.Manikandan ..Petitioner(s)

Vs.

1. The Director of School Education, (Service Division)

Directorate of School Education, DPI campus, College Road, Chennai- 600 006.

2. Financial Advisor & the Principal Accounts Officer Directorate of School Education, DPI campus, College Road, Chennai- 600 006.

3. The Regional Accounts Officer (Audit)

School Education Department, LLA Building

3rd Floor, Big Bazaar Street, Town Hall, Coimbatore- 641 001.

4. The Chief Educational Officer, Office of the Chief Educational Office, Salem District, Salem- 636 001.

5. The Headmaster, Government Girls Higher Secondary School, Thalaivasal -636 112, Salem District.

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of writ of certiorarified mandamus, calling for the records of the proceedings of the 3rd respondent having Ref. No. Na.Ka. NO.436/ E9/ 2019, dated 03.03.2020 raising audit objection to the grant of incentive to the petitioner who is working as PG Teacher in Government Girls Higher Secondary School, Thalaivasal, Salem District for the M.Phil Degree obtained and ordering recovery of the incentive granted to the petitioner from the salary of the petitioner from 21.07.2016 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 distance mode along with petitioners salary.

For Petitioner(s): Ms. C.Uma For Respondent(s): Mrs.Mythreye Chandru Special Government Pleader

ORDER

By consent, the writ petition is taken up for final disposal at the admission stage itself.

2.The petitioner has filed this writ petition seeking issuance of Writ of Certiorarified Mandamus calling for the records of the proceedings of the third respondent dated 03.03.2020 raising audit objection for grant of incentive to the petitioner who is working as PG Teacher in Government Girls Higher Secondary School, Thalaivasal, Salem District, for the M.Phil Degree obtained and ordering recovery of the incentive granted to the petitioner from the salary of the petitioner from 21.07.2016 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 along with petitioner’s salary.

3.The learned counsel appearing for the petitioner submitted that the petitioner was appointed as Junior PG Assistant (Chemistry) in Government Higher Secondary School, Thalaivasal, Salem District - 636112 on 02.01.2013. The petitioner completed M.Phil Degree Course in the year 2016 from Barathidasan University, Tiruchirappalli after obtaining necessary permission from the Joint Director (Higher Secondary), Tamil Nadu School Education, for which, incentive increment was also sanctioned to the petitioner. However, after a decade, the third respondent has issued the impugned proceedings raising audit objection for grant of incentive to the petitioner on the ground that the petitioner obtained the higher education through the distance mode and sought recovery of the amount granted to her.

4.The learned counsel appearing for the petitioner further submitted that the Headmaster of the School have the power to give permission to the Teachers working in the School for pursuing higher studies. The learned counsel further submitted that the Hon’ble Division Bench of this Court in W.A.Nos.2328 of 2018 etc., batch [S.Sivan Vs. The Regional Accounts Officer and others] dated 04.08.2023 has held that the Government Order in G.O.Ms.No.91, Higher Education Department, dated 03.04.2009 has only mentioned about the eligibility for a person to get employment and does not deal with anything about allowing of advance incentive increment to the Teachers who acquired higher qualification and prayed for allowing the writ petition.

5.The lear