Judgment : 1. Heard both sides. 2. The petitioner is a Physical Education Director Grade I in the fourth respondent Higher Secondary School. The petitioner acquired M.Phil in Physical Education on 29.12.1995. She claimed incentive increment for the aforesaid qualification. Since the same was not granted, she has filed this writ petition. 3. A counter affidavit is filed by the third respondent resisting the allegation. It is stated that the P.G. Teachers who obtained higher qualification viz., M.Phil/Ph.D./P.G. Diploma would be granted incentive increment, only if they get the higher qualification before 01.03.1993 as per G.O.Ms No.1170, Education Science and Technology Department dated 20.12.1993. Since the petitioner obtained the higher qualification only after the aforesaid cut off date, the petitioner is not entitled to incentive increment. Further, it is stated in the counter affidavit that the third respondent by his letter in L.Dis.No.4635/B2/2008 dated 04.05.2011, rejected the request of the petitioner. 4. As far as the letter L.Dis.No.4635/B2/2008 dated 04.05.2011, by the third respondent is concerned, the same is not rejecting the request of the petitioner for incentive increment. It was not even the letter addressed to the petitioner. It was a letter addressed to all the private School Managements stating that the issue relating to grant of incentive increment to the Physical Education Directors is pending with the Government. The letter in L.Dis.No.4635/B2/2008 dated 04.05.2011 is extracted hereunder: “TAMIL” Hence, I am of the view that the said letter L.Dis.No.4635/B2/2008 dated 04.05.2011 cannot be taken as the order rejecting the request of the petitioner. 5. On the other hand, the third respondent cannot deny incentive increment on the ground that the petitioner obtained M.Phil qualification after 01.03.1993 based on G.O.Ms.No.1170, Education Science and Technology Department dated 20.12.1993. The Government issued G.O.Ms.No.194, School Education Department dated 10.10.2006 based on the order dated 20.06.2006 in W.A.Nos.2604 to 2606 of 2009, etc., batch. The G.O.Ms.No.194 has now removed the cut off date 01.03.1993 as prescribed in G.O.Ms.No.1170. In my view, as per G.O.Ms.No.194, the petitioner is entitled to incentive increment as the earlier impediment created by G.O.1170 was removed. Further, as rightly contended by the learned counsel for the petitioner, the petitioner is entitled to incentive increment based on G.O.Ms.No.194, School Education Department dated 10.10.2006 read with G.O.Ms.No.324, Education Science and Technology Department dated 25.04.1995. In my view, as per G.O.Ms.No.194, the petitioner is entitled to incentive increment as the earlier impediment created by G.O.1170 was removed. Further, as rightly contended by the learned counsel for the petitioner, the petitioner is entitled to incentive increment based on G.O.Ms.No.194, School Education Department dated 10.10.2006 read with G.O.Ms.No.324, Education Science and Technology Department dated 25.04.1995. In G.O.Ms.No.324, it is stated in paragraph No.2(iv) that the Physical Education incentive increment would be based only on the higher qualification in the area of physical education. In this case, admittedly, the petitioner obtained M.Phil in Physical Education. Hence, she is entitled to incentive increment for having obtained M.Phil in Physical Education. The learned counsel for the petitioner also brought to my notice that one Tmt.Kanagabai, who is similarly situated person like the petitioner was given incentive increment by an order dated 21.01.2008 of the third respondent, which is enclosed at page 7 of the typedset. Hence, the third respondent cannot take a different stand in the case of the petitioner. 6. For all the aforesaid reasons, I am of the view that the petitioner is entitled to succeed in this writ petition. Accordingly, a direction is issued to the third respondent, who is the Sanctioning Authority for increments, to grant incentive increment to the petitioner for her M.Phil qualification within a period of eight weeks from the date of receipt of a copy of this order. The writ petition is disposed of. No costs.