B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2023 Sep Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) "The law of taxation is levied in confirmity with the Fundamental Rights under the Indian Constitution." Discuss.
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2. Q1 OR Explain the meaning and essentials of tax and distinguish it from fees and cess.
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3. Q1 (b) Write a note on commerce clause.
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4. Q1 OR Write a note on delegation of taxing power of local bodies.
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UNIT - II

1. Q2 (a) Explain annual value of house property and deductions from house property income.
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2. Q2 OR Discuss the provisions relating to appeal under Income Tax Act, 1961.
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3. Q2 (b) Write a note on Compensatory Tax.
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4. Q2 OR Explain the residential status under IT Act, 1961.
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UNIT - III

1. Q3 (a) Explain the benefits of GST to trade industry e-commerce and service sector.
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2. Q3 OR What is CGST and SGST ? Explain the salient features of GST.
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3. Q3 (b) Constitutional provisions relating to G.S.T.
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4. Q3 OR Write a note on exemption of tax under G.S.T.
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UNIT - IV

1. Q4 (a) Explain the law relating to imposition of G.S.T. for Union Territories in India.
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2. Q4 OR Write a note on G.S.T. exemption on sale and purchase of securities.
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3. Q4 (b) Reverse Charge Mechanism (GST).
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4. Q4 OR Write a note on Securities Transactions Tax (STT).
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UNIT - V

1. Q5 (a) Explain the provisions relating to duty drawback on imports as against exports under Customs Act, 1962.
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2. Q5 OR What is baggage ? Explain the provisions of the Customs Act, 1962 relating to baggage.
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3. Q5 (b) Write a note on restrictions on Exports and Imports.
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4. Q5 OR Write a note on power to grant exemption from duly under Customs Act, 1962.
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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.