IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.01.2026 CORAM :

THE HONOURABLE MR. JUSTICE T.VINOD KUMAR and WMP.Nos.18628, 18627 & 18626 of 2021 P.S.Tamilselvi ... Petitioner vs

1.The Regional Accounts Officer (Audit)

Department of School Education L.L.A. Building 3^rd Floor Big Bazaar Street, Town Hall Coimbatore – 641 001.

2.The Director of School Education Directorate of School Education DPI Campus College Road, Chennai – 600 006.

3.The Chief Educational Officer Namakkal District, Namkkal – 637 001.

4.The District Educational Officer Thiruchengode Namakkal District – 637 001.

5.The Headmaster Government Higher Secondary School Solasiramani Namkkal District – 637 210

6.Vinayaka Missions University Rep by its Registrar NH – 47, Sankari Main Road Ariyanoor, Salem District – 636 308. … Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the 1^st respondent dated 25.10.2017 having Ref.No.Na.Ka.No.2435/E8/2017 raising audit objection in relation to the grant of incentive to the petitioner for acquiring M.Phil degree from the 6^th respondent through Distance Education Mode and quash the same and consequently direct the 5^th respondent to continue to pay incentive to the petitioner for the M.Phil degree acquired from the 6^th respondent through Distance Education Mode.

For Petitioner : M/s.C.Uma For Respondents : Mr.S.Prabhakaran, GA for R1 to R5.

No appearance for R6

O R D E R

Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents 1 to 5 and perused the records.

2. The petitioner by the present writ petition has assailed the action of the first respondent in issuing the proceedings dated 25.10.2017 objecting to granting of incentive increment to her for obtaining and possessing higher qualification (i.e, M.Phil) from the 6^th respondent and to recover the aforesaid incentive paid to the petitioner from January 2013.

3. Briefly put the case of the petitioner is that she had obtained B.Sc (Physics) during May 2001, M.Sc (Physics) in April 2025 and B.Ed in the year

2007 from Periyar University.

4. It is the further case of the petitioner is that thereafter she has obtained decree of Master of Philosophy M.Phil (Physics) from 6^th respondent through Distance Education mode in January 2009.

5. It is the further case of the petitioner that she was appointed as B.T.Assistant in Government High School A.Udayapatti, Karur District initially in the year 2012 and thereafter transferred to Government High School, Solasiramani in October 2013; and that the 5^th respondent issued proceeding dated 30.06.2015 granting incentive salary for possessing higher qualification i.e, M.Sc and M.Phil w.e.f. 18.01.2013.

6. The petitioner further contented that on the 5^th respondent sanctioning the incentive salary for possessing higher qualification, she was paid incentive salary; and that 1^st respondent by proceedings dated 25.10.2017 addressed to the 5^th respondent had stated that the petitioner having acquired M.Phil decree through Distance Education from the 6^th respondent is not entitled for being granted such incentive and directed the 5^th respondent to recover the incentive increment paid to the petitioner from 18.01.2013 and further directed the 5^th respondent to stop continuing payment of incentive increment, going forward, which action of the 1^st respondent it is contended as highly illegal and arbitrary and contrary to the orders of this Court. Contending as above, the learned counsel for the petitioner seeks for allowing the writ petition.

7. When the matter is taken up for hearing, the learned counsel for the petitioner has brought to the notice of this Court that the issue involved in the present writ petition is no longer res-integra, in view of the decision of the Division Bench of this Court dated 04.08.2023 in WA.No.2328 of 2018 etc batch, whereby the Division Bench of this Court had held that sin