B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2012 Dec Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Explain the aims and objectives of Income Tax Act 1961.
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2. Q1 OR What is meant by Income from house property ? How to determine the annual value of house property ?
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3. Q1 (b) Point out the distinction between 'Tax' and 'Fee'.
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4. Q1 OR Write a note on income from other sources.
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UNIT - II

1. Q2 (a) Explain the various income tax authorities under Income Tax Act 1961.
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2. Q2 OR Explain the various assets which are exempted from Wealth Tax Act.
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3. Q2 (b) Write a note on refund of tax under Income Tax Act 1961.
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4. Q2 OR Write a note on Central Board of Direct Tax.
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UNIT - III

1. Q3 (a) Explain the nature, scope and basis of levy of central excise duty under Central Excise Act 1944.
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2. Q3 OR Explain the powers and duties of officers and land holders under Central Excise Act 1944.
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3. Q3 (b) Define manufacture and manufacturer.
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4. Q3 OR Write a note on set off of duty scheme under Central Excise Act 1944.
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UNIT - IV

1. Q4 (a) Explain the various officers of customs under Customs Act 1962.
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2. Q4 OR Explain the provisions for clearance of imported and exported goods under Customs Act 1962.
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3. Q4 (b) Write a note on abatement of duty on damaged or deteriorated goods under Customs Act 1962.
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4. Q4 OR Write a note on ports ware-house under Customs Act 1962.
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UNIT - V

1. Q5 (a) As per Central Sales Tax Act, when is the sale or purchase in the course of inter-state trade is said to have taken place ? Discuss with illustration.
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2. Q5 OR Explain the provisions of registration of dealer under Central Sales Tax Act 1956.
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3. Q5 (b) Write a note on VAT (Value Added Tax).
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4. Q5 OR Write a note on business and place of business under Central Sales Tax Act 1956.
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Typed from the KSLU paper above. The paper is the original. Long reading passages are shortened here to their first and last lines and a summary.