JUDGMENT : (Prayer: Writ Petition filed Under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, relating to proceedings No.Pr.AG(A&E)/PEN 9/V/10909274/13-14/ADK, dated 20.02.2014 of 2nd respondent, quash the same and consequently direct the respondents to pay selection grade scale of pay w.e.f.16.10.2002 and the attendant service and pension benefits, without insisting for the recovery of incentive increment paid to the petitioner.) 1. The order impugned dated 20.02.2014 issued by the Principal Accountant General of Tamil Nadu/second respondent is sought to be quashed in the present writ petition. Further, a direction is sought for to pay Selection Grade Scale of Pay with effect from 16.10.2002. 2. The petitioner was appointed as Vocational Teacher (Commerce) in the 5th respondent school on 29.10.1986. The petitioner attained the age of Superannuation on 29.02.2008. The petitioner possess M.Com, M.Ed qualification and granted two incentive increments for having acquired higher qualification namely M.Com., and M.Ed. However, the 5th respondent issued order in proceedings dated 29.11.2005 for recovering the incentive increment paid to the writ petitioner. 3. This Court passed an order, based on the order passed by the Hon'ble Division Bench dated 26.06.2008 and accordingly, disposed of the writ petition in W.P.No.12579 of 2006. Pursuant to the orders passed in the writ petition filed by the petitioner, the Principal Accountant General of Tamil Nadu, passed the impugned order, stating that the Government order in G.O.Ms.No.240 dated 18.08.2010 issued sanctioning incentive increment to Vocational Instructors with effect from 18.08.2010 only. Citing the said reason, the case of the writ petitioner was not considered. Thus, the writ petitioner again filed the present writ petition. 4. This Court is of the considered opinion that there could be no equality in illegality. The eligible claims are liable to be settled in accordance with law. Thus, in the event of considering the similar cases, the eligibility and other Statutes and Rules in force are also to be taken into consideration by the competent authority and by the Courts. 5. In the present case, no doubt, a direction was issued to consider the case of the writ petitioner based on the judgment of the Hon'ble Division Bench. However, the Principal Accountant General raised a query with reference to the date of implementation of the Government order for grant of incentive increment to Vocational Instructors. Thus, eligibility is to be decided by the competent authority. 6. However, the Principal Accountant General raised a query with reference to the date of implementation of the Government order for grant of incentive increment to Vocational Instructors. Thus, eligibility is to be decided by the competent authority. 6. However, this Court is of an opinion that the benefits granted long back prior to the retirement of the writ petitioner need not be recovered now as the writ petitioner is the pensioner. In the event of recovering the paid salary, the same would result in hardship and thus, the excess salary, if any identified, cannot be recovered. However, the authorities are empowered to correct the mistakes in fixation of revision of scale of pay in accordance with the Rules and Government orders in force. Such correction of errors are permissible at all circumstances and always it is a principle that the eligible emoluments and benefits are to be settled in favour of the employees. Thus, the eligibility and the correct fixation of pay or revision of pay is to be determined by the competent authorities and accordingly, the benefits are to be settled including monthly pension. However, in the event of identifying any excess payment of salary, which was already paid, the same alone need not be recovered from the writ petitioner. 7. This being the factum, the respondents are directed to verify the Service Records of the writ petitioner and determine the eligibility and accordingly, pass appropriate orders on merits and in accordance with law. 8. With this direction, the writ petition stands disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed.