B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2026 Jan Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Discuss the provisions relating to taxing powers under Indian Constitution.
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2. Q1 OR Explain the nature and characteristics of tax and distinguish it from fee and cess.
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3. Q1 (b) Write a note on Direct and Indirect taxes.
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4. Q1 OR Write a note on Tax planning.
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UNIT - II

1. Q2 (a) Define salary and discuss the mode of computation of tax liability of salary income.
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2. Q2 OR What is an annual value ? State the deductions allowed from annual value.
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3. Q2 (b) Write a note on Center-State tax relationships.
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4. Q2 OR Write a note on recovery of income tax.
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UNIT - III

1. Q3 (a) Define C.G.S.T. and S.G.S.T. Explain levy and collection of G.S.T. relating supply.
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2. Q3 OR What are the advantages of registration ? Explain registration procedure under GST.
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3. Q3 (b) Write a note on impact of GST on GDP of India.
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4. Q3 OR Write a note on G.S.T. Council.
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UNIT - IV

1. Q4 (a) Explain the law relating to imposition of GST for Union Territory in India.
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2. Q4 OR Explain the impact of GST on state revenue and indemnifying the state revenue loss.
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3. Q4 (b) Write a short note on Securities Transaction Tax (STT).
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4. Q4 OR Write a short note on Integrated GST.
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UNIT - V

1. Q5 (a) Explain the provisions relating to search of suspected person and seizure under The Customs Act, 1962.
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2. Q5 OR Explain the provisions relating to duty drawback on imports as against exports under The Customs Act, 1962.
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3. Q5 (b) Write a note on baggage.
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4. Q5 OR Write a note on restrictions 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.