JUDGMENT : M. Sathyanarayanan, J. 1. The respective writ petitioner in W.P. Nos. 16070 and 16170 of 2010, are the appellants. 2. They filed the abovesaid writ petitions praying for the issuance of Writ of Certiorarified Mandamus, to quash the impugned order, dated 30.12.2009 passed by the second respondent, wherein their request for fixation of pay in terms of GO.Ms. No. 202, School Education (G2) Department, dated 24.09.2008, came to be rejected and challenging the legality of the same, the abovesaid writ petitions were filed. 3. The facts leading to the filing of the writ petitions have been narrated in detail in the impugned orders passed in the abovesaid writ petitions and therefore, it is not necessary to narrate the facts once again, except the facts, which are necessary for the disposal of these writ appeals. 4. The appellant in W.A. No. 1121 of 2013 joined service as a Secondary Grade Assistant in Kundrathur Panchayat Union School, Chingleput District, in the year 1971 and his services were regularised on 19.04.1972. The appellant was transferred to Sholingapuram Panchyat Union School on mutual transfer during June 1975 and as per the orders of the Commissioner of Sholingapuram Panchayat Union, dated 26.05.1977, he was posted as the Headmaster in Kalpettu Panchayat Union Elementary School. It is the claim of the appellant that he served as Headmaster till 01.07.1979 and subsequently, he was posted as Secondary Grade Teacher in the same Panchayat Union Elementary School and based on his representation, he was transferred by the Chief Educational Officer, Trivellore and posted to R.K. Pet Panchayat Union School and while serving so, was promoted as Headmaster in the Panchayat Union Middle School. The appellant made representations to the District Collector, Chief Educational Officer and the Director of School Education, to post him as Secondary Grade Teacher instead of Headmaster and since the said representation was not disposed of, he filed an original application before the Tamil Nadu Administrative Tribunal in O.A. No. 1560 of 1997 praying for appropriate direction to award Selection Grade and Special Grade pay in the post of Elementary School Headmaster and it was disposed of on 13.06.2008. 5. 5. The appellant in W.A. No. 1673 of 2013 was appointed as Secondary Grade Headmaster in the year 1967 in Thiruvalangadu Panchayat Union School and he served there till the year 1971 and thereafter, in the same Panchayat Union School, he was posted as Secondary Grade Assistant with effect from 04.06.1971 and he served in that capacity till 30.07.1975 and in the month of October, 1975, was transferred to Tiruttani Panchayat Union School and posted as Secondary Grade Assistant and was promoted as Secondary Grade Headmaster in Trivellore Panchayat Union Elementary School with effect from 01.06.1977 and in that capacity, he served upto 15.07.1979. The appellant was again posted as Secondary Grade Assistant on 16.07.1979 and he worked in that capacity till he was transferred to Pallipattu Panchayat Union School on 31.12.1981. 6. The grievance expressed by the respective writ petitioners in the said writ petitions is that they should have been posted as Elementary School Headmasters, on their transfer and as per their contention, GO.Ms. No. 202, dated 24.09.2008, is squarely applicable to the facts of these cases. 7. No counter-affidavits were filed during the pendency of the writ petitions and the learned Judge, after taking into consideration the factual aspects, found that the respective appellant herein, were working as Secondary Grade Assistant and Secondary Grade Headmaster and they were transferred and posted as Secondary Grade Assistants only and no documents have been brought to the notice of the Court that while working so, on transfer, were posted as Secondary Grade Assistants. In the light of the said factual aspect, the learned Judge has dismissed both the writ petitions vide separate orders, dated 07.11.2012 and feeling aggrieved, the respective writ petitioners filed the present writ appeals. 8. In the writ appeals, notices were ordered and counter affidavits were filed by the second respondent, wherein he took a stand that the respective appellant, from the date of their appointment as Secondary Grade Assistants, till they were promoted as Headmasters, were working in the same Panchayat Union School only and they were not entitled to the benefits of the Government Order in GO.Ms. No. 202, dated 24.09.2008, as they were not transferred on administrative ground or on their own request and in the light of the same, the said Government Order is not applicable. 9. No. 202, dated 24.09.2008, as they were not transferred on administrative ground or on their own request and in the light of the same, the said Government Order is not applicable. 9. The learned counsel appearing for the appellants would contend that prior to 01.06.1988, there is no difference in the scale of pay between the posts of Secondary Grade Assistant and Headmaster and after the implementation of V Pay Commission, lot of pay anomalies arose and taking into consideration the said aspect, the Government Order in GO.Ms. No. 202, School Education (G2) Department, dated 24.09.2008, came to be passed thereby bringing those persons working at that time as Secondary Grade Teachers on par with the scale of pay of the Head Masters and the purport of the said Government Order has not been taken into consideration by the learned Judge while dismissing the writ petitions. 10. The learned counsel appearing for the appellants has invited the attention of this Court to the Service Registers of the respective appellants and also placed reliance upon the unreported judgment, dated 28.02.2012, made in W.A. (MD) No. 747 of 2011. 11. Per contra, Mr. K. Karthikeyan, learned Government Advocate appearing for the respondents, has invited the attention of this Court to the counter affidavit filed by the second respondent and would submit that since the respective appellants were not transferred as Secondary Grade Assistants to another Union on administrative ground, nor made any request for such transfer, the terms of the Government Order in GO.Ms. No. 202, School Education (G2) Department, dated 24.09.2008, would not be made applicable to them and the learned Judge was right in dismissing both the writ petitions. He would also contend that as on 01.06.1988, both the appellants were not holding the post of Headmaster and in the light of the said factual aspect only, the learned Judge has dismissed both the writ petitions and hence, prays for confirmation of the order passed by the learned single Judge. 12. This Court, on a careful scrutiny of the materials placed on record and on consideration of the rival submissions, is of the view that the stand taken by the official respondents is unsustainable for the following reasons: 13. 12. This Court, on a careful scrutiny of the materials placed on record and on consideration of the rival submissions, is of the view that the stand taken by the official respondents is unsustainable for the following reasons: 13. It is an admitted fact that prior to 01.06.1988, the scale of pay of Secondary Grade Assistant as well as the Headmaster is one and the same and a perusal of the Government Order in GO.Ms. No. 202, School Education (G2) Department, dated 24-09-2008, especially paragraph No. 4 of the said order, would disclose that even though the Headmasters, who worked before 01.06.1988, were transferred and joined in the Union to which they had been transferred as the intermediate teachers, they have to be treated as the Headmaster of the Elementary School from the date of joining of the Union to which they were transferred and some of them made a challenge to the said proceedings and obtained orders and the persons, who have not obtained orders, the service period of all of them will be calculated before 01.06.1988 and as per the Government Order in No. 666, Finance Department, dated 27.06.1989, as per the recommendation of the V Pay Commission, selection grade/special grade shall be granted and pay may be fixed for them accordingly. 14. A Division Bench of this Court, in the unreported judgment, dated 28.02.2012, made in W.A. (MD) No. 747 of 2011, has considered similar issue and it is relevant to extract paragraph Nos. 7, 8 and 21, which reads thus:- "7. Referring to the reliance placed on GO.Ms. No. 160, School Education (G) Department, dated 23.08.2005, particularly paragraph 2(H), the appellant submitted that the Government Order was applicable to only those officials who are holding the post as Headmaster of the Primary School as on 01.06.1988 and continued so thereafter too. As far as the first respondent/ writ petitioner is concerned, although he was holding the post of Primary School Headmaster as on 01.06.1988, on his joining as Secondary Grade Teacher on 09.07.1989, not being re-promoted as Primary School Headmaster until his retirement on 30.06.2000, the said Government Order had no beneficial application to the writ petitioner. 8. In considering the applicability of the GO.Ms. No. 160, dated 23.08.2005, as well as the subsequent GO.Ms. 8. In considering the applicability of the GO.Ms. No. 160, dated 23.08.2005, as well as the subsequent GO.Ms. No. 202, School Education Department, dated 24.09.2008, learned single Judge pointed out that prior to 1.6.1988, the scales of pay of Secondary Grade Teacher and Primary School Headmaster was identical. After the 5th Pay Commission, the Government fixed separate scales of pay for the Headmasters and Secondary Grade Teachers. Pursuant to the order of the Tamil Nadu Administrative Tribunal in O.A. No. 3009 of 1991 as regards the Headmasters of Primary Schools transferred as Secondary Grade Teachers who sought for counting of entire service period as Secondary Grade Teacher upto 31.05.1988 for award of Selection Grade/ Special Grade in the post of Headmaster of Elementary School, the Government passed GO. No. 300, dated 7.4.1994, canceling the earlier GO. No. 1381 dated 5.10.1990, thereby directed inclusion of the service rendered as Elementary School Headmaster. On a challenge made, this Court directed the Government to pass suitable orders after considering the earlier order. Accordingly, GO. No. 185, School Education, dated 16.12.2002, was passed as under: (i) In the case of Headmasters, Elementary School, who have served as Headmaster on 01.06.1988 and continued to serve as Headmaster, even after 01.08.2005, that period can be taken into account for award of selection/ special grade in the post, in view of the additional responsibilities attached to the post for which special allowance was allowed. (ii) In the case of headmasters of elementary schools, appointed after 01.06.1988, their pay has to be fixed in selection/special grade in headmasters elementary school post, as per the provisions of GO.Ms. No. 212, School Education Department, dated 07.08.2000. (iii) In the case of Headmasters elementary schools who were in position as on 01.06.1988 and awarded selection or special grades, by taking into account, the services rendered as headmaster elementary school and service rendered in secondary grade teacher post as per the GO.Ms. No. 1381, Education department, dated 05.10.1990, their pay fixation illustrated in the annexure to the GO.Ms. No. 185, School Education Department, dated 16.12.2002. Consequently, the Government have issued clarificatory order in GO.Ms. No. 160, School Education (G) Department, dated 23.08.2005 in respect of selection/special grade to elementary school headmasters. While implementing this, the Government issued GO. No. 160, School Education Department, dated 23.08.2005, as a clarification of GO. No. 185, School Education Department, dated 16.12.2002....... 21. No. 185, School Education Department, dated 16.12.2002. Consequently, the Government have issued clarificatory order in GO.Ms. No. 160, School Education (G) Department, dated 23.08.2005 in respect of selection/special grade to elementary school headmasters. While implementing this, the Government issued GO. No. 160, School Education Department, dated 23.08.2005, as a clarification of GO. No. 185, School Education Department, dated 16.12.2002....... 21. As rightly pointed out by the learned single Judge in his order, GO.Ms. No. 202, School Education Department, dated 25.09.2008, shows that Elementary School Headmasters who had functioned so even prior to 01.06.1988 and transferred to any other Panchayat Union and functioning as Secondary Grade Teacher would nevertheless be treated as Elementary School Headmasters. Thus, accepting the recommendation made, GO.Ms. No. 202, School Education Department, dated 25.09.2008 was issued. Similarly, under GO.Ms. No. 207, School Education Department, dated 30.09.2008, the Government considered the decision in W.P. No. 8079 of 2006 dated 28.04.2006 that even in respect of those who had been functioning as on 01.06.1988 as Headmaster and subsequently, had been transferred to other Panchayat Union to work as Secondary Grade Teacher, they would continue to be considered as Headmaster for the purpose of working out the salary and other benefits, including pensionary benefits. " 15. In paragraph No. 24 of the said judgment, the Division Bench has observed thus: "The sum and substance of the said Government Order is that the Government did not make any distinction between the Elementary School Headmaster who had worked so as on 01.06.1988 or prior to that or even thereafter and those holding position as Secondary Grade Assistant Teacher in a different Panchayat Union, that the said post held by them would continue to be treated as Primary School Headmaster for all pay and allowances." 16. As already observed by this Court, prior to 01.06.1988, there was no difference in the scale of pay between the posts of Elementary School Headmaster and Secondary Grade Assistant and the said fact was taken into consideration the unreported judgment, dated 28.02.2012, made in W.A. (MD) No. 747 of 2011. 17. A perusal of the service registers of the respective appellants would also disclose that long prior to the cut off date, viz., 01.06.1988, they were appointed as Secondary Grade Headmaster and Secondary Grade Assistant respectively and they were transferred and posted as Secondary Grade Assistants. 18. 17. A perusal of the service registers of the respective appellants would also disclose that long prior to the cut off date, viz., 01.06.1988, they were appointed as Secondary Grade Headmaster and Secondary Grade Assistant respectively and they were transferred and posted as Secondary Grade Assistants. 18. In the light of the above factual aspect, coupled with the interpretation of GO.Ms. No. 202, School Education (G2) Department, dated 24.09.2008, and the unreported judgment, dated 28.02.2012, made in W.A. (MD) No. 747 of 2011, this Court is of the view that the appellants are entitled to the benefits of the above said Government Order. 19. In the result, both the writ appeals are allowed and the impugned orders, passed in W.P. Nos. 16070 and 16170 of 2010, dated 07.11.2012, are set aside and so also the impugned orders, dated 30.12.2009, are set aside and the writ petitions are allowed, as prayed for. No costs. The respondents are directed to extend the benefits of GO.Ms. No. 202, School Education (G2) Department, dated 24.09.2008, to the respective appellants within a period of eight weeks from the date of receipt of copy of this order.