ASKWB

It depends on a few things. You have to apply to DI, with all the relevant documents. Di may call for approval of DSE

Dear friend, Mr. Mandal,
The question has elaborately been discussed by our friends in this forum elsewhere.
Please refer to that and you will get plenty of lights there over the matter.
However, for your quick reference I quote a part of my post there :
DI on behalf of DSE grants the Higher Scale of Pay.
To get Higher Scale of pay, one is to apply to the Secretary through the Headmaster first. Then MC takes resolution and sends all the papers to the DI for approval of the same.
It depends on several conditions :
Higher Scale ( MA/M.Sc Scale) is granted to a teacher of Hons/MA category appointed on Hons Scale. But,
a) One who acquired post graduate degree before joining the post in the subject relevant to the appointment shall be entitled to draw pay of post graduate teacher category from the date of joining.
b) one who, prior to joining to the post, completed examination for the post graduate degree in the subject relevant to the appointment, but the result of such examination has been published after joining the post shall be entitled to draw pay of post graduate teacher category from the date of publication of the result.
c) One who, after joining the post improved the qualification with prior permission of the authority competent to grant such permission, and on being successful in the result of final examination ( theoretical and practical ) for the post graduate degree in the subject relevant to the appointment may draw pay of post graduate teacher category from the day next following the last day of examination.
Now, the prior permission process :
a) Application to the secretary through the Headmaster by the Teacher,
b) M.C. takes resolution and gives permission primarilly and sends all the documents along with the original application of the teacher and their resolution over the matter to The District Inspector of Schools who grants or refuses the prayer.
You did not mention the particular subject matter of the GO in pdf format you want.
However, almost all relevant GOs are available in the other page that I mentioned earlier.
Please refer to that and all the queries will be settled, I believe.
Have a nice day.

Dear friend,
Good morning and thanks for your specific question.
Before 2007, (and at present also) the Secretary of the school (against the resolution of the MC) gives prior permission for enhancement of qualification primarilly and sends the copy of resolution and the application of the teacher along with all other necessary documents ( list of documents may be mentioned on further query ) to DI who on behalf of DSE grants such permission finally.
So, DI may be considered to be the competent authority for the same.
I suppose, there is no GO in this respect. (i.e. regarding who is the competent authority)
But, at the same time, one should keep in mind that all the papers should be forwarded THROUGH THE PROPER CHANNEL.
For sanctioning Study Leave, Board wants a copy of the prior-permission from DI.
A copy of the prior permission is required to be submitted with the file for Scale Benefit ( Higher Scale of Pay ).
Copies of a) prior permission,b) leave sanctioning memo, c) higher scale sanctioning memo and the copies of concerned resolutions should be preserved by the employee for future.( It is very ESSENTIAL ).
May I be allowed to mention my own case history :
a) I joined the service on 23.08.1997. with Hons.
b) Got permission for M.A. Course in 2001 in the subject relevant to my appointment
c) Completed the same in 2004
d) Got M.A. Scale from the last date of exam.
e) Board sanctioned Study Leave
d) All these clearly mentioned in my Service Book with due explanation.
I think, this will suffice.
Any further details, if required, in respect of necessary documents to be submitted for Prior permission, Higher Scale of pay, Study Leave or others, may be mentioned later.
Wish you all the best.

High Court, in WP 3573 of 2012 dated 18.06.2012, made it clear that M.C. was the Competent Authority before 27.11.2007 and, D.I. is the Competent Authority after that day for giving prior permission for improvement of qualification and claim of benefits.
Permission of D.I. for improvement of qualification