B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2014 Jun Question Paper - KSLU

Questions asked in this paper

1. Q1 (a) State the incomes which are wholly exempt from Income Tax u/ss 10 and 10 AA.
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2. Q1 OR Explain Annual Value of House property and deductions from house property income.
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3. Q1 (b) State the incomes chargeable under the head income from other sources.
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4. Q1 OR Write a note on Tax evasion and Tax avoidance.
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5. Q2 (a) Explain the provisions relating to collection and recovery of Income Tax.
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6. Q2 OR Explain the various Wealth Tax Authorities and their powers.
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7. Q2 (b) Write a note on refund of Income Tax.
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8. Q2 OR Write a note on revisional powers of Income Tax Authority.
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9. Q3 (a) Define CENVAT Duty and explain in detail with the help of decided cases the conditions for levy of Excise Duty.
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10. Q3 OR Explain the importance of valuation of excisable goods for the purpose of levying Excise Duty.
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11. Q3 (b) State the various types of exemptions from Excise Duty.
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12. Q3 OR Write a note on Manufacturer.
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13. Q4 (a) Explain the procedure for clearance of Imported goods from the port under Customs Act, 1962.
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14. Q4 OR What is baggage ? Explain the provisions of the Customs Act, relating to baggage.
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15. Q4 (b) Write a note on restrictions on exports and imports.
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16. Q4 OR Explain "Goods imported or exported by Post".
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UNIT - V

1. Q5 (a) When is a sale or purchase of goods said to take place outside a state and in the course of Import or Export. Explain these two with examples. (C.S.T. Act).
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2. Q5 OR Explain the procedure for registration of dealers under the CST Act.
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3. Q5 (b) Write a note on Input Tax.
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4. Q5 OR Define the term "Service" as defined in the Finance Act, 1994.
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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.