UMRAO SINGH vs DARBARA SINGH & ORS.

The Supreme Court held that the allowances paid to the Chairman of a Panchayat Samiti under the Punjab Panchayat Samitis and Zila Parishads, Non-Official Members (Payment of Allowances) Rules, 1965, do not constitute an office of profit under Article 191 of the Constitution of India. The Court found that the monthly consolidated allowance is intended to cover actual expenses incurred in the discharge of official duties and does not amount to salary or remuneration. The appeal challenging the election of the respondent was dismissed, affirming the High Court's decision.