5. Insofar as opening of GPF account is concerned, the Regional Joint Director, vide its proceedings in L.Dis.No.3676-B2/2000, dated 04.02.2001, asked the Principal of Ch.V.P.M.R. Government Degree College to send proposals to the Accountant General, Andhra Pradesh for allotment of GPF Account number and to transfer GPF balance in respect of payment of arrears of U.G.C. Pay Scales of 1996 for the period, the post was in Grant-in-Aid in respect of the respondent. Therefore, in view of the above proceedings, dated 04.02.2001, the case of the respondent has to be considered. It is not in dispute that Ch.V.P.M.R. Government Degree College, Ganapavaram, was taken over by Government with effect from 09.04.1997. Admittedly, the respondent herein was transferred to the said College in the month of February, 1997. Government in G.O.Ms.No.212 Education (CE.I) Department, dated 17.06.1989, directed the Director of Higher Education shall make alternative arrangements for absorbing in other private Colleges, the staff rendered surplus due to closure of Oriental Colleges. In pursuance of the same, the proceedings of 2nd petitioner herein, respondent was transferred to D.N.R College, Bhimavaram. Later as per proceedings, dated 30.01.1997, the respondent was shifted to Ch.V.P.M.R College, Ganapavaram. It is also admitted by the Government that the salary of the respondent has to be paid from