Madras High Court
Unknown vs The State Of Tamil Nadu on 29 August, 2025
Author: M.Dhandapani
Bench: M.Dhandapani
W.P.(MD)Nos.14816 of 2025 etc., batch
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
RESERVED ON : 20.08.2025, 25.08.2025 & 28.08.2025
PRONOUNCED ON : 29.08.2025
CORAM:
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P.(MD)Nos.14816, 17225, 17226, 17227, 17230, 17231, 17232,
17236, 17237, 17233, 17234, 17235, 17228, 17229, 17408, 17498,
17499, 17500, 17551, 17552, 17617, 17625, 17618, 17619, 17620,
17621, 17622, 17623, 17624, 17880, 17923, 17924, 17925, 17926,
17927, 17936, 17937, 18041, 18042, 18043, 18044, 18045, 18046,
18047, 18048, 18049, 18050, 18060, 18061, 18200, 18209, 18378,
18451, 18452, 18477, 18479, 18478, 18623, 18698, 18769, 18786,
18787, 18788, 18789, 18790, 18791, 18792, 18793, 18794, 18795,
18796, 18841, 18988, 19020, 19021, 19022, 19023, 19100, 19220,
19221, 19222, 19223, 19224, 19225, 19226, 19267, 19270, 19268,
19269, 19341, 19342, 19358, 19359, 19360, 19525, 19526, 19527,
19528, 19529, 19530, 19531, 19750, 19751, 19758, 19759, 19784,
19979, 20057, 20247, 20248, 20692, 21791, 21792, 21793, 21794,
21795, 21796, 22007, 22220, 22612, 22749 & 23329 of 2025
and
All connected miscellaneous petitions
W.P.(MD)No.14816 of 2025:
1.R.Kavitha
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W.P.(MD)Nos.14816 of 2025 etc., batch
2.The Hameethia Middle School,
Rep. by its Correspondent,
Mr.P.Mohamed Rabeek,
Periyakulam,
Theni District. ...Petitioners
Vs.
1.The State of Tamil Nadu,
Rep. by its Secretary to Government,
School Education Department,
Fort St. George,
Chennai – 600 009.
2.The Director of Elementary Education,
O/o. The Director of Elementary Education,
College Road,
Chennai – 6.
3.The District Elementary Educational Officer,
O/o. The District Elementary Educational Office,
Theni, Theni District.
4.The Block Educational Officer,
O/o.The Block Educational Office,
Periyakulam,
Theni District. ...Respondents
2/27
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W.P.(MD)Nos.14816 of 2025 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India for issuance of Writ of Certiorari, calling for the records relating to
the impugned order of the 2nd respondent Na.Ka.No.028490/E1/2024
dated 19.05.2025 and the consequential impugned order issued by the 4th
respondent in his proceedings in Na.Ka.No.733/A2/2025 dated
22.05.2025 and quash the same as illegal.
In W.P.(MD)Nos.22220, 14816, 17225 to 17237, 17551, 17552, 17617
to 17625, 17636, 17937, 18060, 18451, 18452, 18477 to 18479, 19220
to 19226, 19758, 19759, 19784 & 23329 of 2025:
For Petitioners : Mr.H.Mohammed Imran
for M/s.Ajmal Associates
In W.P.(MD)No.22612 of 2025:
For Petitioner : Mr.J.Jeyakumaran
In W.P.(MD)Nos.22749, 19750 & 19751 of 2025:
For Petitioners : Mr.T.Pon Ramkumar
In W.P.(MD)No.17498 to 17500, 17923 to 17927,
18061 & 19100 of 2025:
For Petitioners : Mr.T.Aswin Raja Simman
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W.P.(MD)Nos.14816 of 2025 etc., batch
In W.P.(MD)No.17880 of 2025:
For Petitioner : Mr.S.Louis
In W.P.(MD)Nos.18041 to 18050, 18786 to 18796, 19020 to 19023,
19358 to 19360, 19525 to 19531, 21791 to 21796 of 2025:
For Petitioners : Mr.T.Lajapathi Roy
Senior Counsel
for M/s.Roy and Roy Associates
In W.P.(MD)No.18200 of 2025:
For Petitioner : Mr.P.Gunasekaran
In W.P.(MD)No.18209 of 2025:
For Petitioner : Mr.P.M.Vishnuvartthanan
In W.P.(MD)No.18378 of 2025:
For Petitioner : Mr.K.Muthu Ganesa Pandian
In W.P.(MD)No.18623 of 2025:
For Petitioner : Mr.J.Anandkumar
In W.P.(MD)No.18698 of 2025:
For Petitioner : Mrs.H.Jasima Yasmin
for M/s.Ajmal Associates
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W.P.(MD)Nos.14816 of 2025 etc., batch
In W.P.(MD)No.18769 of 2025:
For Petitioner : Mr.M.Kannan
In W.P.(MD)No.18841 of 2025:
For Petitioner : Mr.D.Rameshkumar
In W.P.(MD)No.18988 of 2025:
For Petitioner : Mr.K.Vamanan
In W.P.(MD)Nos.19341 & 19342 of 2025:
For Petitioner : Mr.V.Panneer Selvam
In W.P.(MD)No.19979 of 2025:
For Petitioner : Mr.A.Arun Prasad
In W.P.(MD)No.22007 of 2025:
For Petitioner : Mr.D.Saravanan
In all Writ Petitions:
For Respondents : Mr.R.Baskaran,
Additional Advocate General
Assisted by Mr.M.Siddarthan,
Additional Government Pleader
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W.P.(MD)Nos.14816 of 2025 etc., batch
COMMON ORDER
The Writ Petitions, which were listed on different dates, were
heard separately, but as the issue involved in all the Writ Petitions being
common, relating to grant of incentive increments, they are being dealt
with by this common order.
2.These Writ Petitions have been filed challenging the impugned
order passed by the second respondent vide proceedings in Na.Ka.No.
028490/E1/2024 dated 17.06.2025 and the consequential orders of re-
fixation of pay and recovery of the excess pay from the petitioners from
the date of sanction.
3.In short, all these Writ Petitions assail the cancellation of the
incentive increments granted by the Government for acquiring higher
qualification and ordering recovery of the amount already disbursed.
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4.Since the issues arising in these Writ Petitions are one and the
same, all these Writ Petitions were heard together and are being disposed
of by this common order.
5.The case of the petitioners is that the petitioners are either
holding the posts of Secondary Grade Teachers, B.T. Assistants,
Elementary School Headmaster and Middle School Headmasters under
the respondent Department. While these petitioners were working as
Secondary Grade Teachers and other posts as stated above, taking classes
for 6th to 8th standard, they acquired higher educational qualification in
M.A. (Economics), M.A.(History), M.com, M.A.(Political Science),
M.A.(Sociology) and M.C.A. For the aforesaid higher qualification
acquired, the Government granted incentive increments in terms of
G.O.Ms.No.624, Education (E-2) Department dated 13.07.1992 and
G.O.Ms.No.324, Education, Science & Technology Department (E2)
dated 25.04.1995 and the petitioners are the recipient of the said
incentive increments.
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W.P.(MD)Nos.14816 of 2025 etc., batch
6.While that being so, the second respondent vide the impugned
proceedings dated 17.06.2025, directed the respective educational
authorities to cancel the incentive increments granted to the teachers who
have acquired higher educational qualification in the subjects other than
the permitted subjects. The said order of the second respondent was
followed by the consequential impugned orders of revision of pay on the
ground that the incentive increments have been granted incorrectly in
respect of the subjects which are not relevant to the higher secondary
subjects and thereafter, orders of recovery also came to be passed.
Challenging the above impugned orders, the present Writ Petitions have
been filed.
7.Learned Counsel for the petitioners submitted that the incentive
increments were sanctioned to the petitioners for having acquired higher
qualification based on G.O.Ms.No.324, Education, Science &
Technology Department (E2) dated 25.04.1995. However, the
cancellation orders are solely based on a previous order of this Court in
W.P.(MD)No.22704 of 2018, in which this Court has held that the
incentive increments are only allowed for higher qualifications in the
subjects Tamil, English, Mathematics, Science, and Social Science and
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that subjects like Commerce and Economics are not taught in classes 1 to
8 and, therefore, would not be eligible for grant of incentive increments.
Learned Counsel for the petitioners further submit that the said reasoning
is incorrect, as Economics is taught as part of Social Science in classes 6
to 8 (Middle School), thereby, making the higher qualifications relevant
and eligible for increments.
8.It is further submitted that the petitioners are vested with a right
to these increments, safeguarded by settled legal principles. The
retrospective withdrawal of these increments violates Articles 14 and 16
of the Constitution of India, as held by the Apex Court in The Punjab
State Cooperative Agricultural Development Bank Ltd., Vs. The
Registrar, Cooperative Societies & Others (2022 Live Law (SC) 42),
wherein at paragraph No.47 the Apex Court has held as under :-
“47.The exposition of the legal principles
culled out is that an amendment having
retrospective operation which has the effect of
taking away the benefit already available to the
employee under the existing rule indeed would
divest the employee from his vested or accrued
rights and that being so, it would be held to be
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W.P.(MD)Nos.14816 of 2025 etc., batch
violative of the rights guaranteed under Articles 14
and 16 of the Constitution.”
9.Learned Counsel for the petitioners further submit that
G.O.Ms.No.324, clearly includes higher secondary syllabus subjects as
relevant for incentive increments and hence, there is no infirmity in
granting increments to teachers with higher qualifications in those
subjects in which they acquired higher qualification. Also, cancelling the
incentive increment granted to the petitioners a decade or more ago is
illegal and arbitrary, especially when those increments were based on the
subjects included in the higher secondary syllabus as per G.O.Ms.No.
10.Further, it is also submitted that the cancellation order relied on
a clarification letter dated 24.08.2016, which letter was put to challenge
before the Principal Seat of this Court in W.P.No.2043 of 2019 and this
Court clearly held that a clarification letter cannot override or overreach
the effects of the Government Order in G.O.Ms.No.324 dated
25.04.1995.
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11.Further, it is the contention of the learned counsel that the
Finance Department’s G.O.Ms.No.286 dated 28.08.2018, emphasizes
issuance of a show-cause notice before recovery of overpayment.
However, in the present case, no prior show-cause notice or opportunity
to explain was given to the petitioners before recovery of excess
increments and the same is clearly in violation of principles of natural
justice.
12.It is also submitted by the learned counsel for the petitioners
that the very object of granting incentive increments is mainly to
encourage the teachers to advance their academic qualifications and for
promoting better educational standards so as to impart better education to
the students. The petitioners have lawfully acquired their incentive
increments over many years, however, the subsequent attempts of
curtailing these benefits defeat the very purpose of such encouragement
which is contrary to law and equity and also amounts to injustice.
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13.In support of the aforesaid contentions, learned counsel for the
petitioners relied on the decision rendered by the Division Bench of this
Court in W.A.No.2747 of 2023 dated 28.03.2025, wherein at paragraphs
7 & 8 of the said judgment, the Division Bench held as under :-
“7.Thereafter, successive State Governments
expanded the scope of G.O.42 and whenever there was
an attempt to narrow the scope to restrict the grant of
incentive increments, the Associations of Government
School Teachers were successful in negotiating with
the successive Governments to have the incentive
increments restored. One such instance is when the
Government passed G.O.(Ms).No.624, Education
dated 13.07.1992, which restrict the grant of incentive
increments and made it applicable only to higher
qualification, which will be actually useful to the
students.
8.Unfortunately, after about 3 years, the
Government went back again and passed G.O.
(Ms).No.324 dated 25.04.1995 which apart from
recalling the conditions imposed by para 3 of G.O.
(Ms).No.624 dated 13.07.1992, extended the benefit of
incentive increments for higher qualifications in
subjects that are part of the higher secondary syllabus,
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thereby widening the grant of incentive increments to
higher qualifications obtained in subjects like
Economics or Commerce or Computer Science, which
were not taught in Standards 1 to 8 for which the
Secondary Grade Teacher was appointed.”
14.Per contra, learned Additional Advocate General appearing for
the respondents submit that the main issue that needs to be clarified is the
legality of cancelling incentive increments granted for higher degrees
irrelevant to the designated posts of Secondary Grade Teachers and B.T.
Assistants in elementary and middle school education. He further
submitted that the syllabus for classes 1 to 8 (elementary and middle
school) only covers basic subject knowledge as opposed to the detailed
and specialized syllabus for higher secondary education. Incentive
increments relate only to higher educational qualifications in the subjects
that are relevant to the syllabus taught at these levels.
15.Elaborating his arguments, learned Additional Advocate
General further submits that as per G.O.Ms.No.324 dated 25.04.1995, the
conditions (i) and (ii) in paragraph No.3 of G.O.(Ms).No.624 dated
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13.07.1992, came to be deleted and further, the conditions for granting
incentives were restricted to only the subjects in the higher secondary
syllabus. Thereby, the incentive increments are sanctioned only for the
subjects included in the higher secondary syllabus relevant to the
teaching posts. Also, the Physical Education teachers were held eligible
for the incentives increments only for higher qualification in Physical
Education.
16.He further submitted that the Government also issued a
Clarification Letter dated 24.08.2016, which clarifies that the Secondary
Grade Teachers and Head Masters in elementary schools beside graduate
teachers would be entitled to promotion up to 01.01.2007, even if they
have obtained graduate degree in any subject, however, after 01.01.2007,
those teachers who have obtained higher degrees in respect of other
subjects would not be entitled for promotion or incentive increments. The
relevant higher degrees include only Tamil, English, Science, Maths, and
Social Science. Degrees in Commerce, Economics, Computer Science,
etc., do not fall within this category. He also submitted that the 2016
letter is only a clarification and not a new imposition and is aimed at
proper implementation of existing G.O.s.
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17.Learned Additional Advocate General further submitted that the
petitioners’ submission on prior notice before recovery is misplaced as no
new condition is introduced, negating the need for notice. He further
submitted that the Government, as an employer, has the right to impose
reasonable restrictions on granting incentive increments consistent with
the scheme’s objectives. He also submitted that various orders of this
Court have consistently upheld the principle that qualifications unrelated
to the syllabus taught to the elementary and middle school students do
not warrant incentives.
18.In support of his contentions, learned Additional Advocate
General relied on the followings decisions:
(i) W.A.(MD)No.910 of 2022 dated 24.08.2022.
(ii) W.A.[Md]No.918 of 2015 dated 17.12.2015.
(iii) W.A.No.449 of 2025 dated 25.02.2025.
(iv) W.P.No.19221 of 2021 dated 03.06.2024.
(v) W.P.(MD)No.4608 of 2025 dated 10.03.2025.
(vi) W.P.(MD)No.4305 of 2020 dated 03.01.2023.
(vii) W.P.(MD)No.6292 of 2020 dated 09.02.2023.
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19.This Court gave its careful consideration to the submissions
advanced by the learned counsel appearing on either side and also
perused the materials available on record.
20.The issue arising in the present Writ Petition is whether the
incentive increments granted by the official respondents in favour of the
petitioners / teachers which are sought to be cancelled by way of
impugned proceedings and the orders of recovery is sustainable or not
and whether the higher qualification acquired by the petitioners will be
useful to the students for their benefit and would fall within the ambit of
G.O.Ms.No.624 dated 13.07.1992.
21.Grant of incentive increment is governed by G.O.(Ms).No.624
dated 13.07.1992 and the subsequent G.O.(Ms).No.324 dated
24.05.1995. The relevant paragraphs of the said G.Os. are as follows:
G.O.(Ms).No.624:
“3.The Government accordingly direct that
the incentive increment to school teachers for
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acquiring higher qualifications be allowed subject
to the conditions laid down below:
i) Sanction of incentive increments to a
teacher for acquiring higher qualification in
particular subject to the condition that the teacher
will also be required to teach that in addition to the
subject teacher used to teach.
ii) In respect of the past cases, those enrolled
for courses of higher studies upto the academic
year 1991-92, the restriction imposed in
G.O.Ms.No.907, P & AR (FR II) Department dated
17-9-89 shall be relaxed to cover really relevant
courses all subjects in the school curriculum. The
Director of School Education shall judge the
relevance in such cases no arrears of the incentive
increment shall be allowed. Monetary benefit of
incentive increment in such cases shall be allowed
with effect from the date of issue of these orders.
iii) In respect of teachers enrolling during
1992-93 and after, sanction of increments shall be
restricted to developing areas of study and subjects
where teacher shortage has been identified. The
Director of School Education will identify the
subjects for purposes of incentive increment in
which teachers will be encouraged to qualify in
consultation with the Government in all future case.
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The intention is to encourage the teachers to get
higher qualification in those specially selected
subjects.
iv) In respect of physical education teachers
incentive increments will be sanctioned in future
only in the area of physical education with a view to
upgrade physical training. The Director of School
Education will identify the courses in this area
also.”
G.O.(Ms).No.324:
“5.The Government accordingly direct that
i. The conditions (i) to (ii) in para 3 of
G.O.Ms.No.624, Education dated 13.7.92 be
deleted.
ii. For the sanction of incentive increments
the subjects in the Higher Secondary Syllabus shall
be the relevant subjects.
iii. In respect of the teachers in Physical
Education they are eligible for the incentive for
higher qualification only in Physical Education.
iv. These orders will take retrospective effect
from 17.9.86 to cover past cases.
v. The teachers who have acquired higher
qualification in subjects other than higher
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Secondary Syllabus shall not be eligible for any
incentive increment.”
22.Keeping in mind the above said arguments, the issue that arises
for consideration is whether the higher qualification acquired by the
petitioners / teachers are necessary for imparting knowledge to the
students who are studying 6th to 8th standards. In order to ascertain as to
whether such higher qualification is useful to the students, the said
qualification has to be looked into against the syllabus for 6th to 8th
standard in the State board.
23.The higher qualification acquired by the petitioners are in M.A.
(Economics), M.A.(History), M.com, M.A.(Political Science), M.A.
(Sociology) and M.C.A. Even a cursory glance at the higher
qualifications obtained by the petitioners would reveal that those higher
qualifications are specialized subjects which are required to be taught at
the college level. Though, some subjects has an amount of relevance to
the higher secondary level, however, the same are not required for classes
6 to 8. For classes 6 to 8, the subjects taught by the teachers are English,
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Tamil, Science, Social Science and Mathematics. However, the higher
qualification acquired by the petitioners do not fall within any of the
subjects, which are taught in classes 6 to 8, viz., Tamil, English, Science,
Social Science and Mathematics. For instance, some of the teachers who
are holding the posts of B.T. Assistants (Mathematics), have acquired
higher qualification in different subjects like Economics, Computer
Science, etc., In the aforesaid scenario, the issue that falls for
consideration is whether the higher qualification acquired by the
petitioners are useful to the students is the pertinent question that
requires to be addressed.
24.A cumulative reading of the syllabus of the 6th to 8th standards
clearly shows that the subjects in which the petitioners have obtained
higher qualification does not have any relevance of value for teaching the
students belonging to standards 6th to 8th and that the higher
qualification obtained by the petitioners may be valuable at the collegiate
level and to some extent at the higher secondary level, but definitely not
at the level of standards 6 to 8.
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25.Broadly, the benefit of granting incentive increment is for
encouraging the teacher to acquire additional qualification, which would
ultimately be useful to the students in the higher educational stream,
which would improve the standard of education and the knowledge level
of the students. The petitioners who are holding the posts of Secondary
Grade Teachers, B.T. Assistants, Elementary School Headmasters and
Middle School Headmasters, instead of enriching their knowledge in the
required subjects, which have relevance in standards 6 to 8, have
acquired higher qualification in different subjects, for the purpose of
incentive increments, but not considering the usefulness of the said
qualification for the benefit of the students. In a nutshell, the incentive
increments are granted for the benefit of the students so that the teachers
acquire higher qualification and benefit themselves while benefitting the
students. But in the present case, the higher qualification obtained by the
petitioners is only for benefitting themselves with the incentive
increments and it in no way advances or improves the standard of
education of the students studying in 6th to 8th standards.
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26.The Division Bench of this Court in W.A.(MD)No.910 of 2022,
had an occasion to decide a similar issue and this Court vide dated
24.08.2022, has held as follows:
“13.The appellant submitted that the object of
granting incentive increment is to lift the morale of the
teachers. But the government states that the object of
granting incentive increment is to encourage the
Teachers to qualify themselves, so that their
qualification would be beneficial to the students. In
the present case, the petitioner was working as
Secondary Grade Teacher taking class for students
from 1 to 5 standards and the qualification of M.Sc.
Physics would not be beneficial to the students
studying in the standards 1 to 5. Therefore, the
Government is right in denying the incentive increment
for higher qualifications when the higher qualification
is not beneficial for the students studying in 1 to 5
standards.”
27.Also, in W.A.(MD)No.918 of 2015, this Court vide order dated
17.12.2015, has held as follows:
“6.It is quite unfortunate that the object of grant
of advance incentive increment to Teachers, is many
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times lost sight of. The object is to encourage Teachers
to pursue higher education, so that the higher
education that they pursue enures to the benefit of the
students. In this case, the appellant is a Physical
Education Teacher. We do not know how the acquisition
of a Under Graduate Degree in History and Post
Graduate Degree, which has been in vogue, cannot be
put against the respondent / writ petitioner by revoking
the benefit already conferred on her.”
28.In view of the categorical decisions rendered by the Division
Bench of this Court, the acquisition of higher qualifications like M.A.
(Economics), M.A.(History), M.com, M.A.(Political Science), M.A.
(Sociology) and M.C.A, has no relevance to the subjects which are taught
in classes 6 to 8 and, therefore, the petitioners, who have acquired such
higher qualifications like M.A.(Economics), M.A.(History), M.com,
M.A.(Political Science), M.A.(Sociology) and M.C.A., would not be
eligible for grant of incentive increments. Hence, the cancellation of the
incentive increments granted to the petitioners cannot be interfered with.
However, in respect of B.Ed., degree, since it is a relevant degree for
classes 6 to 8, the rejection of the grant of incentive increment for
acquiring B.Ed., degree alone is set aside.
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29.However, it is the settled position of law that amounts which
have been paid by way of incentive increments, which are not on account
of any wrong committed by the petitioners, the same cannot be
recovered. The grant of incentive increments on the application of the
petitioners have been made by the respondents on the basis of wrong
interpretation of the Government Orders, which cannot be put against the
petitioners and, therefore, in the absence of any wrong committed by the
petitioners, this Court makes it clear that the amount paid to the
petitioners towards incentive increment cannot be recovered and the
order revising the pay by cancelling the incentive increments could be
applied only prospectively and not retrospectively.
30.Therefore, the cancellation of incentive increments, though is
sustained, the recovery of the amount already paid towards incentive
increments by the respondents is wholly unsustainable and to that extent
the said portion of the order is set aside.
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31.Accordingly, these writ petitions are disposed of, with the
aforesaid observations and directions. There shall be no order as to costs.
Consequently, connected miscellaneous petitions are closed.
29.08.2025
Index : Yes / No
NCC : Yes / No
MR
Note to Office :
Registry is directed to incorporate
all the cause title relating to all
the writ petitions in the order that
is issued to the parties.
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W.P.(MD)Nos.14816 of 2025 etc., batch
To
1.The Secretary to Government,
School Education Department,
Fort St. George,
Chennai – 600 009.
2.The Director of Elementary Education,
O/o. The Director of Elementary Education,
College Road,
Chennai – 6.
3.The District Elementary Educational Officer,
O/o. The District Elementary Educational Office,
Theni,
Theni District.
4.The Block Educational Officer,
O/o.The Block Educational Office,
Periyakulam,
Theni District.
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W.P.(MD)Nos.14816 of 2025 etc., batch
M.DHANDAPANI, J.
MR
W.P.(MD)Nos.14816, 17225, 17226, 17227, 17230, 17231, 17232,
17236, 17237, 17233, 17234, 17235, 17228, 17229, 17408, 17498,
17499, 17500, 17551, 17552, 17617, 17625, 17618, 17619, 17620,
17621, 17622, 17623, 17624, 17880, 17923, 17924, 17925, 17926,
17927, 17936, 17937, 18041, 18042, 18043, 18044, 18045, 18046,
18047, 18048, 18049, 18050, 18060, 18061, 18200, 18209, 18378,
18451, 18452, 18477, 18479, 18478, 18623, 18698, 18769, 18786,
18787, 18788, 18789, 18790, 18791, 18792, 18793, 18794, 18795,
18796, 18841, 18988, 19020, 19021, 19022, 19023, 19100, 19220,
19221, 19222, 19223, 19224, 19225, 19226, 19267, 19270, 19268,
19269, 19341, 19342, 19358, 19359, 19360, 19525, 19526, 19527,
19528, 19529, 19530, 19531, 19750, 19751, 19758, 19759, 19784,
19979, 20057, 20247, 20248, 20692, 21791, 21792, 21793, 21794,
21795, 21796, 22007, 22220, 22612, 22749 & 23329 of 2025
29.08.2025
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