(1.) The District Inspector of School, the Director of Accounts, Paschim Medinipur, the Commissioner of School Education and the Higher Authority appear to be playing a game of passing the buck amongst each other. The petitioner is a victim of this game.
(2.) The erstwhile Director of School Education in whose tenure the order in question was passed is present in Court. The petitioner retired from service in July, 2012. He submitted the option to change from CPF to GPF in the year 2014.
(3.) Immediately thereupon the School prepared a calculation sheet and found that the petitioner had deposited a sum of Rs. 6 lacs and odd and that the petitioner had deposited a sum of Rs. 1,34,000/- in excess of the amount required to be so deposited.