Government service and election disqualification require a master-servant relationship, not mere statutory supervision over a local body.

Mere statutory supervision over a Grama Panchayat does not make its Sarpanch a person in the service of the Government. The Court distinguished administrative control from the master-servant relationship, requiring personal service and a right of control before government service can be inferred. Because the Sarpanch was elected, not government-appointed, received no government remuneration, and was removable only for specified misconduct, he was not a revenue officer or village accountant. Section 123(7)(f) therefore did not apply, and no corrupt practice was established on that basis.

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Issues: Whether a Sarpanch of a Grama Panchayat constituted under the Orissa Grama Panchayats Act, 1948 is a person in the service of the Government and belongs to the class of revenue officers or village accountants so as to fall within section 123(7)(f) of the Representation of the People Act, 1951.

Analysis: The expression "in the service of the Government" was held to be distinct from merely serving under the Government and to import the relationship of master and servant, including personal service and the right of control. The statutory powers of supervision and control exercised by the State Government, the District Magistrate and the Sub-divisional Magistrate over the Grama Panchayat were found to relate to administrative functions and did not make the Panchayat or its Sarpanch a servant of the Government. The Sarpanch was elected, not appointed by the Government, received no government remuneration, and could be removed only for negligence, inefficiency or misbehavior. The Court further held that clause (f) of section 123(7) was confined to persons in the service of the Government who were revenue officers or village accountants, and a Sarpanch was neither.

Conclusion: Section 123(7)(f) did not apply to a Sarpanch of a Grama Panchayat under the Orissa Grama Panchayats Act, 1948, and no corrupt practice on that basis was established.

Ratio Decidendi: Mere statutory control or supervision over an autonomous local body does not make its office-bearers persons in the service of the Government; for the election-disqualification provision to apply, the person must both be in government service and belong to the specified class.

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