B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2025 Jun Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Define tax. Explain the characteristics of tax.
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2. Q1 OR Explain "tax evasion" and "tax avoidance".
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3. Q1 (b) Write a note on : Taxing powers of parliament.
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4. Q1 OR Direct and indirect taxes.
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UNIT - II

1. Q2 (a) Discuss the principles relating to determination of residential status under Income Tax Act, 1961.
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2. Q2 OR Define salary. Discuss the nature of income chargeable under the head salaries.
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3. Q2 (b) Write a note on offences and penalties.
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4. Q2 OR Electronic filing of returns.
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UNIT - III

1. Q3 (a) What is meant by GST ? Explain the salient features of GST.
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2. Q3 OR Discuss the provisions relating to supply under GST Act, 2017.
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3. Q3 (b) Write a note on impact of GST on Indian economy.
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4. Q3 OR Write a note on compensation law to state govts.
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UNIT - IV

1. Q4 (a) Discuss provisions relating to imposition and collection of taxes under IGST.
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2. Q4 OR Briefly explain the benefits of GST to business and consumers.
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3. Q4 (b) Write a note on UTGST.
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4. Q4 OR Securities Transactions Tax.
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UNIT - V

1. Q5 (a) Explain the powers of Customs Officers.
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2. Q5 OR Explain the provisions of the Customs Act, 1962 relating to baggage.
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3. Q5 (b) Write a note on warehouse.
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4. Q5 OR Write a note on restriction on export and import.
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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.