B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2013 Dec Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Explain the concept, nature and characteristics of Income Tax.
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2. Q1 OR Explain the meaning of salary and various deductions of salary.
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3. Q1 (b) Write a note on residential status.
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4. Q1 OR Distinguish between tax evasion and tax avoidance.
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UNIT - II

1. Q2 (a) Explain the composition, powers and functions of income tax tribunal.
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2. Q2 OR Explain the meaning of assets and deemed assets under Wealth Tax Act.
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3. Q2 (b) Write a note on offences and penalties under Income Tax Act, 1961.
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4. Q2 OR Write a note on Permanent Account Number (PAN).
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UNIT - III

1. Q3 (a) Explain the provisions with respect to valuation of excisable goods for the purpose of charging of excise duty.
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2. Q3 OR Explain the composition, jurisdiction and powers of settlement authority under Central Excise Act.
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3. Q3 (b) Write a note on registration and clearance of goods.
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4. Q3 OR Write a note on interest on the amount collected in excess of the duty under Central Excise Act.
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UNIT - IV

1. Q4 (a) Explain the prevention or detection of illegally imported goods under the Customs Act, 1962.
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2. Q4 OR Explain the various powers of Commissioner to search, arrest of suspected persons under the Customs Act, 1962.
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3. Q4 (b) Write a note on power to grant exemption from duty under Customs Act, 1962.
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4. Q4 OR Write a note on drawbacks on imported raw materials in the manufacture of goods which are to be exported.
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UNIT - V

1. Q5 (a) When a sale or purchase is said to have taken place out side a state in the course of Trade or Commerce. Elucidate with case laws.
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2. Q5 OR Explain the goods of special importance in inter-state trade or commerce under Central Sales Tax Act, 1956.
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3. Q5 (b) Write a note on Service Tax.
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4. Q5 OR Write a note on turnover and taxable turn over 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.