6.The first column denotes serial number, the second column is subject, the third column provides basic qualification and columns 4 and 5 state about higher qualification prescribed and one for grant of first incentive (two advance increments) and second incentive (two advance increments). Thus, there is no dispute in respect of the prescription of qualifications as per G.O.Ms.No.240. As per the said G.O.Ms.No.240, the writ petitioner acquired the basic qualification of B.Com.,with specialization in Advanced Banking. His appointment was provided on compassionate grounds and, his services were regularised in accordance with Rules in force. First incentive (two advance increments) was already granted to the writ petitioner by virtue of acquisition of the qualification of M.Com., degree. However, the second incentive (two advance increments) can be sanctioned only if the writ petitioner completes the degree of M.Phil., or M.Ed., or Ph.d. In other words, if the writ petitioner acquires the qualification of M.Phil., or M.Ed., or Ph.d., then only the petitioner is eligible to receive second incentive as per G.O.Ms.No.240. Admittedly, the writ petitioner has not possessed any one of the degrees as prescribed in the above G.O.Ms.No.240. In respect of the qualification prescribed in the fourth column, the writ petitioner has already received one incentive increment for the qualification of M.Com. Thus, the writ petitioner is not entitled for the second incentive as per the said G.O.Ms.No.240. When the policy in respect of grant of incentive increment has been unambiguous, as clarified in the G.O.Ms.No.240 cited