Office of profit under the government, the term 'office of profit under the government' used in clause (a) is an expression of wider import than a post held under the government which is dealt with in Part XIV of the Constitution. The true principle behind this provision in Article 102(1)(a) is that there should not be any conflict between the duties and the interest of an elected member. Government controls various activities in various spheres and in various measures. But to judge whether employees of any authority or local authorities under the control of government become government employees or not or holders of office of profit under the government, measure and nature of control must be judged in the light of the facts and circumstances in each case so as to avoid any possible conflict between personal interests and duties, Ashok Kumar Bhattacharyya v. Ajoy Biswas, AIR 1985 SC 211: (1985) 1 SCC 151: (1985) 2 SCR 50.
(ii) The term holding 'office of profit under the government' used in the clause (a) is an expression of wider import than a post held under the government which is dealt with in part XIV of the Constitution. An office of profit involves two elements, namely, that there should be an office and that it should carry some remuneration. For holding an office of profit under the government a person need not be in the service of the government and there need not be any relationship of master and servant between them, Biharilal Dobray v. Roshan Lal Dobray, AIR 1984 SC 385 (387): (1984) 1 SCC 551: (1984) 1 SCR 877. [Constitution of India, Art. 191(1)(a)]