GURUGOBINDA BASU vs SANKARI PRASAD GHOSAL and ORS.

The Supreme Court held that the appellant, a chartered accountant and auditor for two government-owned companies, was disqualified from being elected to the Lok Sabha under Article 102(1)(a) of the Constitution due to holding an office of profit under the Government. The Court established that a person can hold an office of profit without being in a master-servant relationship with the Government, and that the tests for determining such an office are not cumulative but should consider the substance of the relationship. The Court upheld the Election Tribunal's decision declaring the appellant's election void.