Government of Tamil Nadu on 29.08.2006 had prohibited the Universities from offering M.Phil courses through distance education from the academic year 2007-08. The petitiner has joined the M.Phil degree course in 20062007, she was awarded the M.Phil degree in June 2006 and as such the degree obtained after the academic year 2006-2007, through distance education mode, cannot be considered as eligible degree for incentive increment. The petitioner filed a Writ Petition before this Court in W.P.No.16501 of 2020 for quashment of the order of the second respondent dated 09.01.2020 and this Court by an order dated 15.03.2022 had allowed the said petition. The second respondent, after careful consideration of the case of the petitioner, issued the impugned proceedings vide Na.Ka.No.000029/A3/2020 dated 26.08.2022 stating that based on the audit report of the Regional Accounts Officer, Coimbatore and as per the judgment of this Court in W.P.No.16501 of 2020, to cancel the incentive increment given to the petitioner for acquiring M.Phil degree through distance education. Therefore, there is no infirmity in the impugned order passed by the second respondent.