considering the same, the Hon’ble Division Bench had held that a Government employee is entitled to two incentive increments for higher qualification in their entire service and not entitled to third incentive increment. The Hon’ble Division Bench had not considered the issue whether the FR 26 can be applied when there is no policy decision to grant incentive increment for M.Phil., course. Simply because the FR 26 states from the last date of examination, the incentive increment cannot be granted unless there is supporting G.O., to claim incentive increment for M.Phil., course on the date of examination. To put it in other way, on the last date of M.Phil., examination there was no provision to grant any incentive increment for M.Phil., course. In such circumstances, the claim for incentive increment for higher qualification of M.Phil., from the date of last examination is illegal. Therefore, the said Judgment of the Hon’ble Division Bench has not dealt with the issue raised in the present case and hence, the same is not applicable to the present case.
