20.The Hon'ble Supreme Court in the order dated 25.04.1997 considered a similar issue in the case of V.Gamgaram vs. The regional Joint Director and others and held that the teachers on improvement of their qualification are entitle to get advance increments other than the prescribed qualifications. The Government Order issued in G.O.Ms.No.42, Education Department, dated 10.01.1969 also states that the Government accepted the principle that incentive payments and awards should be given to teachers in schools, who acquire higher educational qualification. Since the petitioner has acquired M.Com., and B.Ed., Degrees, which are higher than the prescribed qualification of B.Com., the grant of incentive increments by the respondents earlier is perfectly in order and the impugned order passed by the second respondent holding that the vocational Instructor post is not included in G.O.Ms.No.42, Education Department, dated 10.01.1969 and therefore, the petitioner is not entitled to get the said benefits cannot be sustained. The petitioner having improved his qualification for which incentive increments having been sanctioned in accordance with the Government Order, the same cannot be withdrawn and no recovery could be ordered. Hence, the impugned order is liable to be