Judgment :- 1. The petitioner has invoked the jurisdiction of this Court, under Article 226 of the Constitution of India, with a prayer for issuance of a writ in the nature of mandamus, directing the first respondent to fix and sanction the petitioner's pension by taking the last pay drawn as Rs.8,500/- (Rupees eight thousand five hundred only) and also pay the balance amount of gratuity and commutation of pension by refixing his pension. 2. The petitioner, in fact, is aggrieved by an order passed by the Accountant General, respondent No.1, in fixing his last pay as Rs.7,900/-by refixing his pay, without any notice to him or to the department concerned. 3. In support of the prayer, an affidavit has been filed wherein it is submitted that the petitioner was appointed as Secondary Grade Assistant Apprentice in the year 1971 at Pollachi Municipal Middle School. The petitioner was, thereafter, promoted, as Secondary Grade Assistant, with effect from 01.12.1973 and appointed as a Regular Secondary Grade Assistant, and his service was regularised on 01.04.1974. 4. The petitioner, after completion of requisite service, was awarded Selection Grade with effect from 19.12.1983 and granted one increment for Secondary Grade Training like others. 5. The petitioner was, thereafter, granted Selection Grade taking into consideration the one increment for Secondary Grade Training. 6. The petitioner improved his qualification and acquired B.A. Degree in 1984, B.Ed. in 1985, M.A. in 1987 and M.Ed. in 1988, which entitled him to two additional increments, which were also granted to him on 26.04.1985 and 01.05.1987. 7. The petitioner was, thereafter, appointed as Tamil Pandit with effect from 03.03.1990 in the pay scale of 1400-40-1600-2300-60-2600 by giving him the benefit of 5% of salary on account of the post having higher responsibility, under Fundamental Rule 22. The petitioner was also granted special allowance of Rs.50/- with effect from 01.11.1992. 8. The State Government objected to the grant of special pay of Rs.50/- to the petitioner and ordered recovery. The petitioner filed O.A.No.1887 of 1997 to challenge the order of State Government to order recovery of special pay and vide order dated 12.04.1996, the learned Tamil Nadu Administrative Tribunal allowed the Application. The respondents, however, failed to comply with the order, which resulted in the filing of contempt petition and it was, thereafter, that the respondents paid him the amount due under special pay. 9. The respondents, however, failed to comply with the order, which resulted in the filing of contempt petition and it was, thereafter, that the respondents paid him the amount due under special pay. 9. The Head of the Department of the petitioner, on his retirement, sent pension calculation worksheet by showing the last pay drawn to be Rs.8,500/- (Rupees eight thousand five hundred only) and average emoluments for pension in terms of Rule 31 of the Tamil Nadu Pension Rules, 1978, to be Rs.8,340/-(Rupees eight thousand three hundred and forty only), entitling him the pension of Rs.3,728/- (Rupees three thousand seven hundred twenty eight only). The gratuity amount payable was also calculated. 10. The Office of the Accountant General, i.e., respondent No.1, did not accept the pension proposal and calculated the average emoluments of the petitioner to be Rs.6,500/- (Rupees six thousand five hundred only) vide order dated 06.10.2003. 11. The petitioner submitted representations against this action and on receipt of representations, fresh order was passed by fixing average pay as Rs.7,900/- (Rupees seven thousand nine hundred only). 12. The reason for coming to this conclusion was, that the petitioner was promoted as Tamil Pandit on 03.03.1990, therefore, was not eligible for one increment for training, which, according to respondent No.1, was wrongly given. Therefore, as per G.O. 38, the last pay drawn with effect from 01.06.1998 comes to Rs.7,900/- (Rupees seven thousand nine hundred only). 13. The reading of the order of the Accountant General does not show, as to how the increment granted to the petitioner for training as Secondary Grade Teacher could be withdrawn without assigning any reason or issuing notice to the petitioner, that too after the petitioner had ceased to be a Secondary Grade Teacher. 14. It is not in dispute that the petitioner was appointed as Tamil Pandit with effect from 03.03.1990 and his pay was fixed taking into consideration the last drawn pay as Secondary Grade Teacher. The objection of the State Government in granting Rs.50/-as special pay to the petitioner was also set aside by the learned Tamil Nadu Administrative Tribunal, and the order has attained finality. 15. The Rule 31 of the Tamil Nadu Pension Rules, clearly stipulates that the last drawn pay is to be worked out, on the basis of average emolument for the last twelve months. 15. The Rule 31 of the Tamil Nadu Pension Rules, clearly stipulates that the last drawn pay is to be worked out, on the basis of average emolument for the last twelve months. When the last twelve months emoluments are calculated, the last drawn pay of the petitioner comes to Rs.8,340/- (Rupees eight thousand three hundred forty only). The gratuity and other benefits were required to be calculated on this point. 16. In view of the reasons hereinabove noted, the order of the Accountant General in fixing the last drawn pay of the petitioner at Rs.7,900/-(Rupees seven thousand hundred only), therefore, is not only arbitrary but also violative of principles of natural justice. The respondent No.1 has not issued any notice either to petitioner or to department before re-fixing the pay and holding that the petitioner was not entitled to one increment for the training period, that too as Secondary Grade Teacher. 17. The order of the Accountant General, respondent No.1 can safely be said to be arbitrary, thus violative of Article 14 of the Constitution of India and not sustainable in law. It was not open to respondent No.1 to refix the pay of the petitioner being not the appointing authority. The order, therefore, is also without jurisdiction. 18. Consequently, the writ petition is allowed. The order fixing the last drawn pay of the petitioner at Rs.7,900/- (Rupees seven thousand nine hundred only) is ordered to be quashed, and consequently, a writ in the nature of mandamus is issued directing the respondents to re-calculate the pension payable to the petitioner by taking the last drawn pay of the petitioner as Rs.8,340/-(Rupees eight thousand three hundred and forty only) and also pay the balance gratuity and commutation of pension. 19. The needful to be done within two months of receipt of certified copy of this order. No costs.