Judgment

S. K. DAS, Ag. C. J. - This is an appeal on a certificate granted by the High Court of Calcutta under Art. 133 (1) (c) of the Constitution. No preliminary objection having been taken as to the competency of the certificate, we have heard the appeal on merits.

2. The short facts giving rise to the appeal are these. The appellant before us is Gurugobinda Basu who is a chartered accountant and a partner of the firm of auditors carrying on business under the name and style of G. Basu and Company. The firm acted as the auditor of certain companies and corporations, such as the Life Insurance Corporation of India, the Durgapur Projects Ltd. and the Hindustan Steel Ltd., on payment of certain remuneration. The appellant was also a Director of the West Bengal Financial Corporation having been appointed or nominated as such by the State Government of West Bengal. The appointment carried with it the right to receive fees or remuneration as director of the said corporation.

3. In February-March, 1962 the appellant was elected to the House of the People from Constituency No. 34 (Burdwan Parliamentary Constituency) which is a single member constituency. The election was held in February,