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Appointment of sole selling agents could be regarded as an office of profit within the meaning of sub section (1)

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.... Further to the Department's earlier Circular No. 12(5)‑CL‑VI/62, dated 13‑12‑1962 [printed as Clarification 2], the question whether the appointment of sole selling agents could be regarded as an office of profit within the meaning of section 314 has been examined in consultation with the Ministry of Law. The Department is advised that appointment of managing director of ....