S P Gupta, born on February 6, 1944, is a retired Indian Administrative Service officer from the 1988 batch of the Madhya Pradesh cadre. Holding a postgraduate degree in Physics, he served in various capacities including Secretary, District Collector, Additional Commissioner, Deputy Secretary, and Director (Census Operations). His most recent position was Additional Commissioner at Madhya Pradesh in the Department of Revenue from January 23, 2003, to February 29, 2004. Throughout his career, Gupta contributed to multiple administrative roles within the state government before retiring from service.