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    <title>1954 (5) TMI 33 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=276964</link>
    <description>The Supreme Court of India construed &quot;office of profit&quot; under Government as an office carrying pay, salary, emoluments, allowance or other pecuniary gain. A Chairman of a Taluk Development Committee was treated as holding only an advisory position with no executive duties, and the sitting fee received was regarded as reimbursement of out-of-pocket expenses rather than remuneration or profit. The Court also held that inclusion of an office in the statutory schedule did not by itself make it an office of profit if no real pecuniary advantage attached. The appellant therefore did not hold an office of profit and was not disqualified from election as a councillor.</description>
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    <pubDate>Fri, 21 May 1954 00:00:00 +0530</pubDate>
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      <title>1954 (5) TMI 33 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=276964</link>
      <description>The Supreme Court of India construed &quot;office of profit&quot; under Government as an office carrying pay, salary, emoluments, allowance or other pecuniary gain. A Chairman of a Taluk Development Committee was treated as holding only an advisory position with no executive duties, and the sitting fee received was regarded as reimbursement of out-of-pocket expenses rather than remuneration or profit. The Court also held that inclusion of an office in the statutory schedule did not by itself make it an office of profit if no real pecuniary advantage attached. The appellant therefore did not hold an office of profit and was not disqualified from election as a councillor.</description>
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      <pubDate>Fri, 21 May 1954 00:00:00 +0530</pubDate>
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