Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act (3 of 1978) , S.007— Maharashtra Employees of Private Schools (Conditions of Service) Rules (1981) , R.40— Resignation - Assistant teacher in school - Uncontroverted material on record showed that petitioner misappropriated amount collected towards fees - Petitioner tendered resignation in order to avoid prosecution - Subsequent letter on very next day withdrawing resignation cannot constitute withdrawal of resignation as there is clear distinction between withdrawal of resignation and assertion that resignation made earlier was forced and involuntary - Tribunal failed to take into consideration various letter wrote by petitioner which were crucial - Order of Tribunal holding that resignation was forced and involuntary - Liable to be set aside. (Para 10 11)