https://www.taxtmi.com/caselaws?id=305851 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. en-us Thu, 18 Dec 1958 00:00:00 +0530 Tue, 27 Dec 2022 18:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305851 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. Case-Laws Indian Laws Thu, 18 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305851