ASHOK KUMAR BHATTACHARYYA vs AJOY BISWAS AND ORS.

The Supreme Court held that the determination of whether a person holds an 'office of profit' under the government is contingent upon the specific facts and circumstances of each case, as per Article 102(1)(a) of the Constitution of India. The Court found that the respondent, an employee of the Agartala Municipality, did not hold an office of profit under the Government of Tripura, as the local authority operates independently despite some governmental control. Consequently, the High Court's dismissal of the election petition challenging the respondent's eligibility was upheld.