The offices held by the petitioner, including the office of auditor of the Life Insurance Corporation of India, the office of auditor of Durgapur Projects Limited and Hindustan Steel Limited, and the office of director of the West Bengal Finance Corporation, are offices of profit under the Government of India or the Government of the State of West Bengal within the meaning of Article 102 of the Constitution of India.

( 1 ) THIS is an application for a certificate for leave to appeal under Article 133 (1) (c) of the Constitution of India against the judgment of a division bench of this court in appeal from Original Decree No. 424 of 1962.

( 2 ) THE matter arises out of a Parliamentary election held in February last. The petitioner was a candidate for a Parliamentary seat from 34 Burdwan Parliamentary constituency in West Bengal and was declared to have been elected as a member as a result of the election having polled the largest number of votes. The respondents 1 and 2 before us presented an election petition No. 111 of 1962 before the Election Commission challenging the election of the petitioner as void on several grounds. The respondent No. 3 before us is the unsuccessful candidate. It was alleged by the respondent that the petitioner, a partner of the firm of Messrs. G. Basil and Co. , held several "offices of profit" under the Government of India and the Government of West Bengal. The complaint is that the firm of Messrs. G. Basu and Co. are auditors appointed by the Life Insurance Corporation of India with the previous approval of the Central Government which has overall powers of control and management of the Corporation. The said firm are also auditors of Durgapur Projects Limited and Hindustan Steel Limited, two "government Companies" within the meaning of the expression in the Companies ACT of 1956 the appointment being under the Central Government. The petitioner was also nominated by the Government of West Bengal to be a member of the Board of Directors of the West Bengal Finance Corporation and was in receipt of remuneration and fees as such director.

( 3 ) THE relevant provision of the Constitution is Article 102 which provides, inter alia, that a person shall be disqualified for being chosen as, and for being a member ot either House of Parliament, if he holds any office of profit under the Government of India or the Government ot any State, other than an office declared by parliament by law not to disqualify its holder, it is not the appellant's case that any of the offices held by him have been declared by Parliament not to disqualify the holder thereof from being chosen as a member of either House. Both me trial Court i. e. the election tribunal, and a division bench of this Court in appeal, have held that the offices held by the appellant are offices of profit under the Government of India and the Government of the State of West Bengal. No certificate was asked for from the division Bench of this Court that the case involved a substantial question of law as to the interpretation of the Constitution of India and the only question before us is whether we can grant a certificate under Article 133 (1) (c) that the case is a fit one for appeal to the Supreme Court as involving a substantial question of law.

( 4 ) THERE is no decided case of the Supreme Court which has dealt with the offices held by the appellant, in relation to the question as to whether they are "offices of profit under the Government of India or the Government of any State. " The question which engages our attention in this case may fall to be answered in the future as well. Besides it involves the interpretation of several Statutes bearing on the position of auditors like the appellant before us. To that extent certainly a question of law of some importance arises in this case. But it was argued on behalf of the respondents that the Supreme court has in more than one case laid down the test for determining whether an office is one held under a Government for the purpose of Article 102 of the Constitution, there being no dispute that the office of a director of the West Bengal State Finance Corporation and the office of an auditor ot the ether bodies are offices of profit. The respondents took further objection that the proceeding is not a "civil proceeding" within the meaning of Article 133 (1) of the constitution and as such no certificate