Option 1: B. S. Moonje - This option is not the correct answer. It is not mentioned anywhere in the question that B. S. Moonje accepted a ministerial position in the Central Provinces in October 1925.

Option 2: M. R. Jayakar - This option is not the correct answer. It is not mentioned anywhere in the question that M. R. Jayakar accepted a ministerial position in the Central Provinces in October 1925.

Option 3: S. B. Tambe - This option is the correct answer. According to the question, S. B. Tambe was the first to accept a ministerial position in the Central Provinces in October 1925.

Option 4: B. N. Sasmal - This option is not the correct answer. It is not mentioned anywhere in the question that B. N. Sasmal accepted a ministerial position in the Central Provinces in October 1925.

In conclusion, the correct answer to the question is option 3, S. B. Tambe, as he was the first to accept a ministerial position in the Central Provinces in October 1925.