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

Questions asked in this paper

1. Q1 (a) "The income liable to tax in the hands of an assessee is determined on the basis of residential status." Explain.
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2. Q1 OR State the incomes which are assessable under the head Salaries. And explain the deductions available while computing Income from Salary.
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3. Q1 (b) What are Direct and Indirect taxes ?
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4. Q1 OR State the incomes assessable as Income from Business or Profession.
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UNIT - II

1. Q2 (a) Explain the powers and functions of Income Tax Authorities.
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2. Q2 OR Explain Net Wealth and exemptions under Section 5 of the Wealth Tax Act, 1957.
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3. Q2 (b) Explain in brief Appeal Provisions under I.T. Act, 1961.
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4. Q2 OR Write a note on recovery of Income Tax.
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5. Q3 (a) Explain in detail the various types of Excise Duty with illustrations.
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6. Q3 OR Explain the nature, scope and basis of levy of Central Excise Duty.
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7. Q3 (b) Write a note on persons requiring registration.
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8. Q3 OR Who are the persons exempted from registration ?
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9. Q4 (a) Explain the provisions relating to duty drawback on imports as against exports.
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10. Q4 OR Explain the following : a) Customs Officers b) Exemption from Customs Duty c) Goods in transit.
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11. Q4 (b) Write a note on types of warehouses.
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12. Q4 OR Explain in brief collection of customs duties.
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UNIT - V

1. Q5 (a) When in a sale or purchase of goods said to take place in the course of inter-state trade or commerce and import or export ? Give examples. (CST Act.)
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2. Q5 OR Explain the following : a) Determination of taxable amount of turnover under CST Act b) Features of Service Tax.
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3. Q5 (b) Write a note on Output Tax.
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4. Q5 OR Explain the basic principle of Value Added Tax.
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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.